France employer AGS wage guarantee contribution
France employer AGS wage guarantee contribution stood at 0.25% in Oct 2026, according to INSEE – Institut national de la statistique et des études économiques (BDM). It is one of the indicators in the Minimum wage and hourly labour cost table (Value · Monthly), with a complete series running from Jul 1993 to Oct 2026. The complete series with an interactive chart, free to download.
This indicator in the Minimum wage and hourly labour cost table
| Indicator | 10-2026 | 09-2026 | 08-2026 | 07-2026 | 06-2026 | 05-2026 | 04-2026 | 03-2026 | 02-2026 | 01-2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Wage guarantee insurance (AGS) contribution rate (employer’s share): applied to the portion of the salary below 4 ceilings | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | |
| Social security contribution rate (employer’s share) for the employer’s contribution to the construction effort (PEEC): applied to the total salary (for companies with 20 employees or more until 2019, and 50 employees or more from 2020 onward) | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | |
| Social security contribution rate (employer’s share) for the National Housing Assistance Fund (Fnal): applied to the total salary (for companies with 20 employees or more until 2019, and 50 employees or more from 2020 onward) | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 |
Understanding france employer AGS wage guarantee contribution
This indicator tracks the percentage fee assessed on employers to finance the specialized insurance scheme safeguarding employee claims in the event of judicial liquidation or enterprise bankruptcy. The calculation applies exclusively to remuneration brackets situated beneath the four-ceiling threshold, omitting earnings positioned above that statutory ceiling multiple. It isolates insolvency protection overhead from general unemployment, pension, and health obligations.
Interpreting this series demands attention to economic stabilization cycles and regulatory adjustments governing corporate insolvency funds. Analysts should examine annual data releases to catch systemic policy shifts, as intra-year volatility is exceptionally rare for this parameter. Do not mistake this narrow fund assessment for general payroll tax burdens, as its scope remains strictly confined to corporate insolvency contingencies.
Frequently asked questions
- What specific risk does this wage guarantee insurance cover?
- It secures the payment of back wages, severance, and related compensation if an employer enters formal bankruptcy or liquidation proceedings.
- Is the wage guarantee contribution levied on all salary levels?
- No, it is capped at four times the monthly social security ceiling, meaning higher salary portions generate no further assessment.
- Who bears the financial responsibility for this guarantee fund?
- The contribution is paid entirely by the employer as part of mandatory social security and insurance levies.