10% employee contribution

Art. L. 137-42 CSS

A contribution due on the portion of the managers’ gain taxed as salary above the article 163 bis H limit. It comes on top of the income tax scale, giving a top marginal rate of 59% with the exceptional contribution on high incomes.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.