generalised social levy

social-security contribution [ employee's contribution | employer's contribution ]

contribution | insurance contribution | national insurance contribution | social contribution | social security contribution

employer's social contributions | employer contribution

payroll tax [ social security tax ]

fringe benefits

payroll taxes | social security taxes

More precisely, France significantly reduced the employee contribution rate (from 5.5% in 1997 to 0.75% in 2000) and dedicated its General Social Contribution Tax specifically to health care (the tax rate was increased from 3.4% to 7.5% of personal income).

In the first case, France has not yet amended its legislation on a social contribution called "contribution sociale généralisée" in order to clearly exclude from this levy people who, according to EU rules Regulation (EEC) 1408/71 on the co-ordination of social security schemes of the Member States, as updated and amended by Regulation (EC) 118/97 (OJ No. L 28, of 30.01.1997)., are not subject to French social security legislation.

Continuing training is, in particular, to be facilitated so as to ensure ongoing adjustment of skills to the needs of competitiveness and to combating unemployment; - improving flexibility within enterprises and on the labour market by removing excessive rigidities resulting from regulation as well as through greater mobility; - examination, at enterprise level, of economically sound formulas for the reorganization of work; such measures must not be directed towards a general redistribution of work, but towards internal adjustments compatible with improved productivity; - targeted reductions in the indirect cost of labour (statutory contributions), and particularly of less-skilled work, in order to achieve a better balance between the c ...[+++]osts of the various factors of production; fiscal measures possibly relating, inter alia, to the environment could be one of the means of offsetting a drop in social contributions, within a general context of stabilizing all statutory contributions and reducing the tax burden; - better use of public funds set aside for combating unemployment by means of a more active policy of information, motivation and guidance of job-seekers through specialized agencies, whether public or private; - specific measures concerning young people who leave the education system without adequate training; - developing employment in connection with meeting new requirements linked to the quality of life and protection of the environment.