payment calculation

The reduced rate of the employer’s family allowance contributions applies to wages below 3.5 times the minimum wage, up to 5,610.91 per month from January 1 to April 30, 2022, 5,759.53 per month from May 1 to April 31, 2022. July 2022, 32, 8 per month from August 1, 2022.

The minimum wage increased on August 1, 2022, from 10.85 to 11.07 per hour (+2.01%). His gross monthly amount is therefore from August 1, 2022, 1,678.95 on the basis of the legal working time of 35 hours per week (sentence of July 29, 2022).

The reduction of social security contributions for the family allowance in 2022 must appear on the line of reduction of contributions of the simplified payroll.

This is a very different calculation method from that of the self-employed. In this second case, the modulation of the family allowance contribution is calculated by reference to the annual social security ceiling.

Calculation of the URSSAF family allowance for 2022: general case

The reduced rate of family allowance applies to all employees whose salary does not exceed 3.5 times the minimum wage.. The limit is annual and is calculated on wages from January 1 to December 31, 2022.

When the employee’s salary exceeds the sum of 3.5 times the minimum salary, the family allowance supplement of 1.80% is added to the wages. It increases the employer’s contribution rate from 3.45% (reduced rate) to 5.25% (normal rate).

Similar salaried managers, also dependent on the general scheme, and trainees do not have the right to the reduced rate, regardless of the amount of their salary.

The only exception concerns salaried managers who benefit from unemployment insurance and are therefore eligible for the general reduction of employer contributions.

Parameters for the calculation of family allowance contributions

2022

2021

2020

2019

August December May of July January April October December January September

Threshold for monthly application of the reduced rate (3.5 SMIC)

5876.32

5759.53

5610.91

5563.13 5441.04 5387.96 5324.26

Threshold for annual application of the reduced rate (3.5 SMIC)

69103.83

68519.88

65658.78 64655.52 63891.10

The maximum monthly amount
reduction of family allowance contributions

105.77

103.68

101

100.14 97,94 96.98 95.84

Maximum annual quantity
reduction of family allowance contributions

1243.89

1233.37

1181.86 1163.80 1150.04

Absence of the employee: a proportion for the calculation of family allowance contributions 2022

The absent employee, whatever the reason, benefits from the reduced rate only during his time of presence in the company.

The month of absence must therefore be prorated according to the salary the employee would have received if he had worked..

Example 1

An employee enters on January 1, 2022. After an agreement with his new employer, he will benefit from two weeks of unpaid leave, training time that he finances personally.

His normal salary is 5,200. His salary for January, less leave without pay, is 2,836.36.

With the ratio, we have:

Reduced rate limit: 10.57 x 151.67 x 3.5 x 2,836.36 / 5,200 = 3,060.56

Between May 1 and July 31, 2022:

Reduced rate limit: 10.85 x 151.67 x 3.5 x 2,836.36 / 5,200 = 3,141.63

Between August 1 and December 31, 2022:

Reduced rate limit: 11.07 x 151.67 x 3.5 x 2,836.36 / 5,200 = 3,205.33

Overtime and additional hours increase the limit

Overtime and additional hours of work further increase the annual remuneration subject to social security contributions by the same amount. Therefore, they increase the ceiling for the reduced rate of employer contributions to the family allowance.

Example 2

A full-time employee works 20 extra hours during the year, in December.

The minimum reference salary thus obtained becomes:

for the period from January to April 2022 (151.67 x 4 + 20) x 10.57 = 6.624

for the period May July 2022 (151.67 x 3 + 20) x 10.85 = 5,153.85

for the period from August to December 2022 (151.67 x 5 + 20) x 11.07 = 8,616.33

i.e. for the year 2022: 20,394.18

This sum is multiplied by 3.5 to obtain the limit for the application of the reduced rate.

The reference minimum wage increases by the number of overtime hours multiplied by the minimum wage hourly rate.

Check the family allowance supplement at the end of the year

Additional employer contributions to family allowance can be quickly checked against the employee’s average hourly rate.

Quickly calculate additional family allowance contributions for 2022

Additional employer contributions to family allowances can generally be verified very quickly from individual files or summary statements from payroll software. Progressive or annual regularization is done employee by employee and not globally at company level.

Example

A salary came out during the year. He touched:

This represents a total of 26,340.

Their average hourly rate is 52.68. It became, at the time of the establishment of his last pay, higher than the ceiling for the application of the reduced rate.

Where can I find information about additional family allowance contributions for 2022?

The supplement to the employer’s family allowance contributions is usually managed in a separate line from the payroll software. Only the corporate officer, declared with his personnel type codes, has only one line with the common law rate.

This additional line is not always directly on the employee’s wages. However, it appears on the payroll and any summary statement of the employer’s contributions.

It must also be checked at the end of the year, since an annual bonus can have a not insignificant impact and lead to an increase in employer contributions by the amount of the annual supplement of 1,181 at once in the DSN for December. The activation of this wrong line can come from:

  • forget to update;
  • incorrect software settings;
  • incorrect configuration of a new employee’s profile.

Example

A full-time employee mistakenly set at 35 hours per month and not per week could, according to the software, not benefit from the Fillon reduction and see additional family allowances (and health insurance) appear.

Who is affected by the reduced rate of employer contributions for family allowance?

The employees concerned are those who fall within the scope of the general reduction of employer contributions.

The 3.5 SMIC rate makes eligible employees whose wages exceed the social security ceiling.

All employers benefit, except individual employers and employers covered by special schemes. (marines, miners, clerks and clerks of notaries).

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