Everyone active upon payment of payroll taxes. Similarly, every company must follow a certain type of social system. The selection and assignment of a social security scheme for a company depends on its type of activity and its importance. It is therefore important that an entrepreneur to know the different social security regimes in place prior to his company. Indeed, the social systems involve payments of various contributions by the company.They also differ according to the chosen activities and sector in which it undertakes.
Contributions are paid in many areas such as unemployment benefits, the supplemental pension plan, pensions, early retirement .


The system of social security may seem complicated for businesses. Indeed, they can incur significant financial resources and are therefore important elements for them. Especially in the charge, the companies do not directly benefit from this payment that benefit only the employees. The regulation has made the biggest businesses paying payroll taxes, workers does a small part through their contributions. It is then important for the company to find the social system that suits them in order to control its spending on social security and achieve its financial goals.


Payroll taxes are contributions that employers and workers pay various social security agencies. These contributions are determined from a rate established by the regulations on labor and business. Payroll taxes are calculated based on wages paid by the company to its employees. The methods of calculating charges may take into account many specific items and a maximum ceiling is in many cases. Payroll may also include items such as contributions for unemployment benefits, pension contributions and health. These depend on the regime in which the company is registered and are additional costs to manage.

The importance of social

Whether for business or for employees, payroll taxes are compulsory expenditure. Their value can sometimes become quite important as they may penalize the company if its operations are in very bad situation. Also note that payroll taxes are more important for people working in the profession or in business management. Thus, for these people, if they are not employed, the contribution rate payable is approximately 5.4% of taxable income. This rate is at about the same level as that employers must pay for each employee hired. Contributions diseases that can go up over 6% of earned income in addition to the compulsory social security contributions. Companies may also have to pay pension contributions at a rate of 16% of earned income and contributions for disability and death of about 1.3% of earned income.

Different regimes

Depending on the type of company and type of activities carried out, there are many social systems. Special procedures are thus assigned to farms and involve all elements of social security such as health insurance, pension insurance, family allowances and accidents. Similarly, special treatment is given to professions and as the system of agricultural enterprises, it regulates insurance, pension insurance and family allowances. A system of lump-sum contribution at the beginning of activity determines the amount to be paid by employed professionals as they begin their activities. Other special arrangements exist for industrial and commercial enterprises and craft enterprises. Their field of validity includes all types of contributions included in the social security system.