France employer health and maternity insurance contribution rate
France employer health and maternity insurance contribution rate stood at 13% 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Social security contribution rate (employer’s share) for health, maternity, disability, and death insurance: for all wages up to 31/12/2018; for wages above 2.5 times the minimum wage (Smic) from 01/01/2019; for wages above 2.25 times the minimum wag | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | |
| Social security contribution rate (employer’s share) for old-age insurance: applied to the total salary | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | |
| Social security contribution rate (employer’s share) for old-age insurance: applied to the portion of the salary below 1 ceiling | 8.55 | 8.55 | 8.55 | 8.55 | 8.55 | 8.55 | 8.55 | 8.55 | 8.55 | 8.55 |
Understanding france employer health and maternity insurance contribution rate
Monthly Social security contribution rate (employer’s share) for health, maternity, disability, and death insurance: for all wages up to 31/12/2018; for wages above 2.5 times the minimum wage (Smic) from 01/01/2019; for wages above 2.25 times the minimum wag — Minimum wage (SMIC) and the monthly hourly labour cost index, France, in %. Series covers 1993 to 2026-09 (399 observations). Source: INSEE – Institut national de la statistique et des études économiques (BDM).
Frequently asked questions
- What payroll bracket does this health and maternity insurance rate cover?
- It applies to the entire salary up to specific regulatory thresholds before transitioning to higher wage tiers based on multiples of the minimum wage.
- Who is legally responsible for paying this specific insurance levy?
- The employer remits this portion directly as part of statutory non-wage labor costs.
- Does this percentage apply uniformly across all employee compensation levels?
- No, the rate structure shifts depending on whether the employee's gross earnings fall above or below designated multiples of the statutory minimum wage.