The rate of the social contribution borne by the employer is 20% on all sums allocated to employees in the form of salary savings.
The government begins hunting for niches and social recovery of the accounts of the social protection by limiting the benefits granted on the salary savings. The objective is to ” avoid the substitution of this form of variable remuneration and is not subject to social security contributions to the wage increases: direct “.
Article 27 of the draft amending Finance law for 2012 provides for an increase of 8 % to 20 % the rate of the social contribution, at the expense of the employer, on the various forms of saving schemes : profit-sharing, matching contribution from the employer to the company savings plan (PEE), contributions from the employer to the savings plan for collective retirement (Perco), supplementary pension business, bonuses, dividends.
The reform will concern primarily the large companies, since 73 % of the amounts distributed are in companies of over 250 employees, where they represent more than 5 % of the payroll. In contrast, companies with less than 20 employees not to distribute only 4.5% of these amounts, which represent less than 1% of the payroll.
The increase in the social contribution expected to bring into the State coffers € 550 million in 2012 and $ 2.3 billion in 2013.