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法国最低工资(SMIC)与劳动力成本

法国国家统计与经济研究所(INSEE)公布的法国法定最低工资(SMIC)与每小时劳动力成本指数月度数据,反映了基础劳动报酬与雇主用工成本的变动水平。该数据集跟踪自1930年以来每周35小时工时的每月税前及税后SMIC,以及雇主和雇员的社会保障缴费率。内容包含普遍社会捐税(CSG)、社会债务偿还捐税(CRDS)和Agirc-Arrco补充养老金计划的缴费比例。劳动力总成本还按建筑业和交通运输业等行业进行了细分。

来源: 法国国家统计与经济研究所(INSEE)最后更新: 整理维护 Bui Thanh Phuc

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指标10-202609-202608-202607-202606-202605-202604-202603-202602-202601-202612-202511-202510-202509-202508-202507-202506-202505-202504-202503-202502-202501-202512-202411-202410-202409-202408-202407-202406-202405-202404-202403-202402-202401-202412-202311-202310-2023
全行业最低工资(SMIC)毛额:增长率00002.4100001.18000000000000020000000001.13000
非高管员工社保缴费率(不含CSG和CRDS):适用于低于1倍社保上限的工资11.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.3111.31
雇主社保缴费率(医疗、生育、伤残及身故保险):2018年12月31日前适用于全部工资;2019年1月1日起适用于高于2.5倍最低工资(SMIC)的工资;适用于高于2.25倍最低工资的工资13131313131313131313131313131313131313131313131313131313131313131313131313
雇主社保缴费率(养老保险):适用于全部工资2.112.112.112.112.112.112.112.112.112.112.022.022.022.022.022.022.022.022.022.022.022.022.022.022.022.022.022.022.022.022.022.022.022.021.91.91.9
雇主社保缴费率(养老保险):适用于低于1倍社保上限的工资部分8.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.558.55
雇主失业保险缴费率:适用于不超过4倍社保上限的工资部分4444444444444444444.054.054.054.054.054.054.054.054.054.054.054.054.054.054.054.054.054.054.05
雇主工资保障保险(AGS)缴费率:适用于低于4倍社保上限的工资部分0.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.250.20.20.20.20.20.20.150.150.15
雇主社保缴费率(雇主住房建设贡献金PEEC):适用于全部工资(2019年前适用于20人及以上企业,2020年起适用于50人及以上企业)0.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.450.45
雇主社保缴费率(国家住房援助基金FNAL):适用于全部工资(2019年前适用于20人及以上企业,2020年起适用于50人及以上企业)0.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.5
雇主社保缴费率(学徒税):适用于全部工资0.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.680.68
雇主社保缴费率(职业培训缴费):适用于全部工资(2015年前适用于20人及以上企业,2016年起适用于11人及以上企业)1111111111111111111111111111111111111
员工社保缴费率(医疗、生育、伤残及身故保险):适用于全部工资0000000000000000000000000000000000000
员工社保缴费率(养老保险):适用于低于1倍社保上限的工资部分6.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.96.9
员工失业保险缴费率:适用于不超过4倍社保上限的工资部分0000000000000000000000000000000000000
法定最低保障额4.354.354.354.354.354.254.254.254.254.254.224.224.224.224.224.224.224.224.224.224.224.224.224.224.154.154.154.154.154.154.154.154.154.154.14.14.1
最低时薪(SMIC)毛额12.3112.3112.3112.3112.3112.0212.0212.0212.0212.0211.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.6511.6511.6511.6511.6511.6511.6511.6511.6511.6511.5211.5211.52
月度社会保障上限金额4,0054,0054,0054,0054,0054,0054,0054,0054,0054,0053,9253,9253,9253,9253,9253,9253,9253,9253,9253,9253,9253,9253,8643,8643,8643,8643,8643,8643,8643,8643,8643,8643,8643,8643,6663,6663,666
海外省(不含马约特)最低时薪(SMIC)毛额12.3112.3112.3112.3112.3112.0212.0212.0212.0212.0211.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.8811.6511.6511.6511.6511.6511.6511.6511.6511.6511.6511.5211.5211.52
雇主社保缴费率(自立团结贡献金CSA):适用于全部工资0.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.30.3
员工社保缴费率(养老保险):适用于全部工资0.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.40.4
最低月工资(SMIC)毛额(每周35工时,每月151.67小时)1,867.021,867.021,867.021,867.021,867.021,823.031,823.031,823.031,823.031,823.031,801.81,801.81,801.81,801.81,801.81,801.81,801.81,801.81,801.81,801.81,801.81,801.81,801.81,801.81,766.921,766.921,766.921,766.921,766.921,766.921,766.921,766.921,766.921,766.921,747.21,747.21,747.2
最低月工资(SMIC)净额(每周35工时,每月151.67小时,扣除CSG和CRDS后)1,477.931,477.931,477.931,477.931,477.931,443.111,443.111,443.111,443.111,443.111,426.31,426.31,426.31,426.31,426.31,426.31,426.31,426.31,426.31,426.31,426.31,426.31,426.31,426.31,398.691,398.691,398.691,398.691,398.691,398.691,398.691,398.691,398.691,398.691,383.081,383.081,383.08
雇主养老保险缴费率-APEC(高管):适用于不超过4倍社保上限的工资部分0.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.040.04
员工养老保险缴费率-APEC(高管):适用于不超过4倍社保上限的工资部分0.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.02
普遍社会贡献税(CSG)员工缴费率:适用于工资毛额的98.25%9.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.29.2
社会债务偿还税(CRDS)员工缴费率:适用于工资毛额的98.25%0.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.50.5
雇主社保缴费率(家庭津贴):2024年12月31日前适用于高于3.5倍最低工资(SMIC)的工资;2025年1月1日至2025年12月31日适用于高于3.3倍最低工资的工资;2026年1月1日起适用于全部工资5.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.255.25
Agirc-Arrco补充养老金员工缴费率:第1档,适用于不超过1倍社保上限的工资部分0.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.020.02
Agirc-Arrco补充养老金雇主缴费率:第1档,适用于不超过1倍社保上限的工资部分4.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.724.72
Agirc-Arrco补充养老金雇主缴费率:第2档,适用于1至8倍社保上限之间的工资部分12.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.9512.95
Agirc-Arrco补充养老金员工缴费率:第2档,适用于1至8倍社保上限之间的工资部分8.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.648.64
补充养老金:Agirc-Arrco积分服务价值1.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.441.421.421.421.421.421.421.421.421.421.421.421.421.35
Agirc-Arrco综合平衡金(CEG)雇主缴费率:第1档,适用于不超过1倍社保上限的工资部分1.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.291.29
Agirc-Arrco综合平衡金(CEG)雇主缴费率:第2档,适用于1至8倍社保上限之间的工资部分1.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.621.62
Agirc-Arrco综合平衡金(CEG)员工缴费率:第1档,适用于不超过1倍社保上限的工资部分0.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.860.86
Agirc-Arrco综合平衡金(CEG)员工缴费率:第2档,适用于1至8倍社保上限之间的工资部分1.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.081.08
Agirc-Arrco技术平衡金(CET)雇主缴费率:工资超过1倍社保上限时,适用于不超过8倍社保上限的工资部分0.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.210.21
Agirc-Arrco技术平衡金(CET)员工缴费率:工资超过1倍社保上限时,适用于不超过8倍社保上限的工资部分0.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.140.14
马约特最低时薪(SMIC)毛额9.569.569.569.569.569.339.339.339.339.338.988.988.988.988.988.988.988.988.988.988.988.988.988.988.88.88.88.88.88.88.88.88.88.88.78.78.7
月度每小时劳动力成本30
劳动力总成本:机械与电气工业(NAF rev. 2,第25-30、32-33项)148.5148.3148147.7147.5147.2146.9146.5146.2145.8145.4145144.6144.4144.1143.8143.5143.2142.8142.4141.9141.4141140.7140.3139.8139.3138.9138.5138.1137.6137.4137.1
劳动力总成本:采矿业(NAF rev. 2,第B项)146.9146.6146.3146145.7145.4145.1144.6144.2143.8143.5143.3143.1142.8142.6142.4142.1141.7141.4140.9140.3139.7139.3138.9138.5137.6136.7135.8135.8135.7135.7135.4135.1
劳动力总成本:制造业(NAF rev. 2,第C项)146.9146.6146.3146145.7145.4145.1144.8144.4144143.6143.2142.9142.6142.3142.1141.7141.3141140.6140.2139.8139.4139138.6138.2137.7137.2136.8136.5136.1135.7135.3
劳动力总成本:电力、燃气、蒸汽及空调供应业(NAF rev. 2,第D项)142.6142.4142.2142141.7141.4141.1141.1141.1141.1140.8140.5140.2140139.8139.7139.5139.3139.1138.6138.1137.5137.1136.7136.2136.2136.2136.1136.1136135.9135.5135
劳动力总成本:供水、污水处理、废弃物管理及生态修复活动(NAF rev. 2,第E项)140.8140.6140.4140.1140139.9139.8139.6139.3139.1138.8138.4138.1137.9137.7137.5137.1136.7136.4136135.7135.3135134.6134.2133.8133.4133132.7132.4132.1131.7131.4
劳动力总成本:建筑业(NAF rev. 2,第F项)144.8144.6144.4144.2144143.8143.6143.1142.6142.1141.8141.5141.1140.8140.5140.2139.9139.7139.4139138.6138.2137.9137.5137.1136.8136.4136.1135.8135.6135.3135134.7
劳动力总成本:批发和零售业(NAF rev. 2,第G项)140.7140.4140.2139.9139.7139.6139.4139.1138.8138.6138.3138137.8137.6137.4137.3137136.8136.6136.3136.1135.9135.6135.4135.2134.8134.4134133.8133.5133.2132.8132.4
劳动力总成本:交通运输与仓储业(NAF rev. 2,第H项)138.7138.5138.2137.9137.7137.4137.1136.8136.6136.4136.1135.9135.7135.5135.4135.2135134.8134.6134.2133.7133.3132.9132.4132131.6131.2130.8130.4130129.7129.4129.1
劳动力总成本:住宿和餐饮业(NAF rev. 2,第I项)146.8146.7146.5146.3146.2146.1146145.8145.6145.4145.2145144.8144.7144.5144.3144.1143.8143.6143.4143.3143.1142.8142.5142.1141.8141.5141.2140.9140.6140.3139.9139.4
劳动力总成本:信息与通信业(NAF rev. 2,第J项)145.4145144.6144.2143.9143.5143.2142.8142.4142141.7141.3141140.6140.2139.9139.4139138.6138.2137.9137.5137.2136.9136.5136.3136135.7135.4135.1134.8134.5134.1
劳动力总成本:金融与保险业(NAF rev. 2,第K项)154.1153.7153.2152.8152.2151.6150.9150.7150.4150.2149.9149.7149.5149.2148.8148.4147.7147146.3146.1145.9145.8145.3144.8144.4144143.6143.2142.8142.3141.9141.5141.2
劳动力总成本:房地产业(NAF rev. 2,第L项)149.5149.2148.9148.6148.2147.9147.5147146.5146145.7145.4145.1144.7144.3144143.5143142.5142.5142.6142.7142.6142.6142.6142.7142.7142.8143.1143.3143.5143.6143.7
劳动力总成本:专业、科学和技术活动(NAF rev. 2,第M项)139138.7138.5138.2137.9137.6137.4137.1136.8136.5136.3136135.8135.6135.4135.2134.9134.6134.3134.1133.8133.6133.2132.9132.6132.3132131.7131.4131.2130.9130.7130.4
劳动力总成本:行政和支持服务活动(NAF rev. 2,第N项)144.9144.6144.2143.9143.7143.6143.5143.3143.1143142.9142.7142.6142.5142.4142.3142.1141.8141.5141.2140.8140.5140.1139.7139.3139138.6138.2137.7137.3136.8136.2135.7
除工资薪金外的劳动力成本:住宿和餐饮业(NAF rev. 2,第I项)100100100100100100100.2100.2100.210010010099.999.999.999.999.999.999.999.999.999.899.899.899.799.799.799.699.699.699.699.699.6
除工资薪金外的劳动力成本:信息与通信业(NAF rev. 2,第J项)99.499.499.499.499.499.499.399.399.399.299.299.299999999999998.998.998.998.998.998.998.898.898.898.898.898.898.798.798.7
除工资薪金外的劳动力成本:金融与保险业(NAF rev. 2,第K项)99.499.499.499.399.399.399.299.299.299999998.998.998.998.998.998.998.998.998.998.798.798.798.798.798.798.698.698.698.598.598.5
除工资薪金外的劳动力成本:机械与电气工业(NAF rev. 2,第25-30、32-33项)98.298.298.298.198.198.198.198.198.198989897.897.897.897.897.897.897.897.897.897.797.797.797.697.697.697.597.597.597.597.597.5
除工资薪金外的劳动力成本:房地产业(NAF rev. 2,第L项)99.799.799.799.699.699.699.699.699.699.499.499.499.299.299.299.199.199.199999999999998.998.998.998.898.898.898.898.898.8
除工资薪金外的劳动力成本:专业、科学和技术活动(NAF rev. 2,第M项)99999998.998.998.998.998.998.998.798.798.798.598.598.598.598.598.598.598.598.598.498.498.498.398.398.398.398.398.398.398.398.3
除工资薪金外的劳动力成本:行政和支持服务活动(NAF rev. 2,第N项)96969696969696969695.895.895.895.795.795.795.895.895.895.795.795.795.795.795.795.595.595.595.495.495.495.395.395.3
除工资薪金外的劳动力成本:采矿业(NAF rev. 2,第B项)96.696.696.696.596.596.596.496.496.496.396.396.396.296.296.296.296.296.296.296.296.296.196.196.195.995.995.995.895.895.895.795.795.7
除工资薪金外的劳动力成本:制造业(NAF rev. 2,第C项)97.797.797.797.697.697.697.697.697.697.497.497.497.297.297.297.297.297.297.297.297.297.197.197.197979796.996.996.996.996.996.9
除工资薪金外的劳动力成本:电力、燃气、蒸汽及空调供应业(NAF rev. 2,第D项)98.598.598.598.598.598.598.598.598.598.398.398.398.298.298.298.298.298.298.298.298.298.198.198.198.198.198.197.997.997.997.897.897.8
除工资薪金外的劳动力成本:供水、污水处理、废弃物管理及生态修复活动(NAF rev. 2,第E项)97.197.197.197.297.297.297.297.297.297.197.197.197979797979796.996.996.996.996.996.996.796.796.796.696.696.696.696.696.6
除工资薪金外的劳动力成本:建筑业(NAF rev. 2,第F项)97979797.297.297.297.397.397.396.996.996.996.796.796.796.696.696.696.696.696.696.696.696.696.496.496.496.396.396.396.496.496.4
除工资薪金外的劳动力成本:批发和零售业(NAF rev. 2,第G项)97.297.297.297.197.197.197.197.197.196.996.996.996.896.896.896.896.896.896.896.896.896.796.796.796.696.696.696.696.696.696.696.696.6
除工资薪金外的劳动力成本:交通运输与仓储业(NAF rev. 2,第H项)96969696969696.196.196.195.995.995.995.995.995.995.995.995.995.995.995.995.795.795.795.695.695.695.495.495.495.495.495.4
除工资薪金外的劳动力成本:土木工程(NAF rev. 2,第42项)98.298.298.298.498.498.498.598.598.598.398.398.398.198.198.198.198.198.198.198.198.198989897.997.997.997.797.797.797.797.797.7
劳动力总成本:土木工程(NAF rev. 2,第42项)143.9143.6143.3143142.6142.2141.8141.1140.4139.7139.3139138.7138.4138137.6137.4137.2136.9136.5136.1135.7135.1134.6134133.7133.3132.9132.7132.5132.3132.1131.9

最新值

本页序列为月度,时间跨度从1951年1月至2026年10月。来源:法国国家统计与经济研究所(INSEE)。

关于本数据

法国国家统计与经济研究所(INSEE)公布的法国法定最低工资(SMIC)与每小时劳动力成本指数月度数据,反映了基础劳动报酬与雇主用工成本的变动水平。该数据集跟踪自1930年以来每周35小时工时的每月税前及税后SMIC,以及雇主和雇员的社会保障缴费率。内容包含普遍社会捐税(CSG)、社会债务偿还捐税(CRDS)和Agirc-Arrco补充养老金计划的缴费比例。劳动力总成本还按建筑业和交通运输业等行业进行了细分。

常见问题

法国最低工资(SMIC)与劳动力成本的最新值是多少?
最低时薪(SMIC)毛额在2026年10月为12.31欧元。较2026年9月持平,较上年同期+3.6%。
法国最低工资(SMIC)与劳动力成本的数据可追溯至何时?
本页序列为月度,时间跨度从1951年1月至2026年10月。来源:法国国家统计与经济研究所(INSEE)。本数据表中的每个序列均可查看全历史图表,并支持下载为CSV或Excel格式。
法国的法定最低工资(SMIC)是什么,如何计算?
最低增长保障工资(SMIC)是法国的法定最低工资,以税前时薪及基于法定每周35小时工作制的月薪设定。
该法国劳动力成本数据集中包含哪些社会保险缴费?
该数据集包含医疗、养老和失业保险的雇员及雇主缴费比例,以及普遍社会捐税(CSG)、社会债务偿还税(CRDS)和Agirc-Arrco补充养老金缴费。
法国最低工资与劳动力成本数据集最早可追溯至何时?
法国最低工资与社会保障缴费比例的历史序列始于1930年,由法国国家统计与经济研究所(INSEE)按月定期更新。
法国海外属地的最低工资(SMIC)有所不同吗?
是的,该数据集追踪法国海外省及马约特的特定最低工资标准,这些标准可能不同于法国本土适用的基准费率。