Payroll with civil pension discount

The deduction for the civil pension is the social security contribution of effective civil servants.

Payroll and public service

When he is a civil servant, military officer or magistrate, whether as a permanent or trainee, he contributes to the State pension system.

As such, two social security contributions are deducted from gross wages :

  • a deduction for the civil pension is applied to the monthly salary. The gross monthly salary is the equivalent of the gross base salary in the private sector;
  • a deduction for the additional civil service scheme (RAPF).

Deduction for civil pension

The pension deduction is calculated on the gross salary corresponding to the employment of the civil servant. It is automatically deducted like all social security contributions.

The restriction of RAFP

This second contribution allows civil servants to contribute at least part of their premiums, it is a mandatory supplementary scheme.

For non-permanent agents, the contribution regime is not the same and the rates also differ.

Pension schemes for civil servants

There are two public servants’ pension management bodies:

  • state employees dependent on the state pension service;
  • regional and hospital civil servants dependent on the national pension fund for local civil servants (CNRACL).

Retirement conditions are the same in both plans and employee contribution rates are identical.

The difference between these two organizations lies in the employer pension contribution paid by private sector employers to their employees. The contribution rate is 74.28% for civil servants and 30.65% for CNRACL.

Pension deduction rate

The pension deduction rate is revised on January 1 of each year. It is intended to be in line with the employee contribution rate applied in the private sector.

For 2022, the PC retention rate has not changed, it is 11.10%.

Discount amount: gross salary x PC discount percentage for the year.

Pension deduction: optional overcontribution

The fee may be increased if you choose to do so.

In what case?

If you work part-time but want to contribute full-time. This choice allows you to get full-time quarters, but for that you must contribute a pension deduction at a higher rate than the standard rate, is the overload.

This additional contribution rate applies to the gross full-time salary corresponding to the same position.

The pension surcharge rate

The pension surcharge rate

Pension Deduction: Payroll

Example: central part of an incumbent’s paycheck

Payroll of an incumbent agent

Source : Salary Update n804

Civil pension withholding

The civil social security contribution appears at the top of the payroll, in the line titled PC deduction coded 101050.

In our example, the value of the PC held row is 2610.12 x 11.10% or 289.72.

If our agent receives an index bonus (BI), it is included in the index and therefore in the calculation of the civil pension deduction.

In the case of a new index bonus (NBI), a second line appears on the payroll with the civil pension deduction for the BNI, the line is called the BNI deduction PC. This deduction is calculated on the gross salary of the NBI.

RAFP deduction

The RAFP deduction has a rate of 5% and applies to the remaining elements of the employee’s remuneration, namely:

There is a limit to the incidence of RAFP, which corresponds to the ceiling of the calculation base. Your base cannot exceed 20% of gross salary.

On the payroll, this deduction is called COT SAL RAFP and is coded 501080 for the salary portion. And, the employer contribution is called COT PAT RAFP and is coded 501180.

Bulletin top and bottom

The top part of the form contains general information for the employee and their management department.

upside

Source : University of Toulon – Understanding your pay slip

The lower part of the report repeats the information contained in the paycheck and previous ones.

Lower part

Source : University of Toulon – Understanding your pay slip

No mention is required for public servants’ pay stubs. But administrations follow the same rules of presentation of private law and there we find the following mentions :

  • payroll month;
  • employee’s grade, step and salary index;
  • the number of dependent children;
  • the name and address of the employee at the bottom of the bulletin;
  • the net amount paid after withholding income tax;
  • the total value of employer contributions;
  • monthly and annual Social Security databases;
  • the monthly and annual taxable amount;
  • the salary payment date.

reminder count

A reminder is an additional report that regularizes a prior period after a change that impacts compensation. This change modifies the elements initially calculated.

A reminder can be positive or negative.

The reasons that can lead to a recall count are: advancement of step (change of index), change of working hours, modification of the family salary complement, etc.

With the same calculation rules as monthly payslips, the PC discount is calculated on reminder statements.

The reminder count is made up of two perceived columns, making it possible to calculate the difference between what the server should have noticed and what he actually noticed.

The total amount of the reminder is transferred to the current month’s pay slip at the bottom of the receipt in a box labeled d-turkey total.

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