Towards a strong increase in the social security ceiling

Le plafond de la Sécurité sociale sert de référence pour rémunérer les stagiaires en entreprises.

Posted Sep 28, 2022, 11:05 AM

The amount taken into account to calculate pensions and allowances paid in the event of sick leave or maternity leave will increase significantly in 2023.

Reassessed each year, the Social Security ceiling will thus increase in 2023 by nearly 7% (-6.9%) to nearly 44,000 euros (43,986 euros), according to the report of the Social Security Accounts Commission presented on Tuesday in the wake of Monday’s presentation of the draft budget .

Widely used by employers

The ceiling is calculated according to the evolution of the average salary per head of the previous year. It is used to determine the maximum amount of certain social benefits such as invalidity pensions.

It is also widely used by employers, to calculate social contributions or compensation for internships in companies. This amount is also used to determine the tax and social exemption thresholds for severance pay.

In 2022 and 2021, this ceiling had not changed. Technically, it was to drop, but the 2021 Social Security budget had provided that the ceiling could not decline from one year to the next.

This decision was taken in the context of the Covid crisis and the explosion of partial unemployment. This had confused the cards on the evolution of wages and the application of the usual rules for calculating the ceiling could have had “deleterious effects both on the rights of employees and on public finances”, recalls the report of the Commission. accounts.

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