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Social charges and contributions: general principles
What is the basis for calculation of contributions?

The basis for calculation varies according to the tax regime (flat-rate or actual), and the farmer’s choice in terms of income to be taken into consideration, three-yearly average or annual option.
 
This choice is made for a minimum of 5 years.

One must separate the notion of “tax result” from that of “management result”. The tax result is used to set the basis for MSA and CSG social contributions.


What is the basis for calculation of social contributions?

Social contributions are calculated on the professional income + income from capital assets (e.g. income from property, etc.).

MSA contributions are calculated on the professional income.


When must contributions be paid?

For the call for contributions, the position as farm manager must be effective as at 1st January of that year.
 
In case of installation during the year, no contributions are due for that year but rights to health and family cover are available.


What are the different types of contributions?

Four types of contribution and one obligatory insurance must be paid by the farmer:
 
- health insurance contributions (A.M.E.X.A.) 
 
- individual old age pension contributions (A.V.I)
 
- old age pension contributions (A.V.A)
 
- family allowance contributions 
 
- A.A.T.E.X.A contributions
 
- widow’s insurance contributions.


What are the different types of contributions?

These contributions finance services, Social Action and running of the M.S.A.

Contribution to Reimbursement of the Social Debt (C.R.D.S)

General Social Contribution (C.S.G.)

Contribution to training for agriculturalists (VIVEA)


Family | 5 .40%
family allowance contributions

Old-age | 18 .68%
individual old-age pension contributions (A.V.I)
old-age pension contributions (A.V.A)
 
Health cover | 10.94 %
health insurance cover contributions (A.M.E.X.A.) 
> 10.84 %
widow’s pension contributions (0.10 %)

Total of contributions
Up to the Social Security income ceiling of 29,712 € in 2004 : 35.02 %
Over the income ceiling: 20.85 %

The rates described above are calculated as a percentage of the professional tax result.

What are the amounts of social contributions?

General Social Contribution (CSG) | 7.50 %

Contribution to Reimbursement of the Social Debt (C.R.D.S)| 0.50 %

Contribution to the fund for training agriculturalists (VIVEA) | 8 %


 

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