Components of the contributions base

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A FRAMEWORK DEFINED by the LAW

The base is defined in L. 6527-4 of the French Transport Code:

“… for the calculation of contributions, the gross salary is taken into account, after deduction of the allowances relating to the ground activities independent of the role of air crew member and expenses allowances”.

The base for calculation of the CRPM contributions must be understood by reference to the components of the social contributions base defined in Article L. 242-1 of the French Social Security Code, with the following exclusions:

  • All allowances representing business expenses (meals, transport, accommodation, phone, cleaning, debasement, etc.) or business costs;
  • All severance payments (redundancy, contractual or transactional);
  • Exclusive legal or contractual severance packages awarded to staff whose contract is terminated pursuant to Articles L. 6521-4 and L. 6521-5 of the French Transport Code.

NON-APPLICATION OF THE DFS

The specific standard deduction (DFS) which may apply to the Social Security contributions base is not applicable to the CRPN contributions base. As a reminder, the DFS consists of applying an allowance to the Social Security base after having fully reintegrated all expenses allowances. However, these indemnities remain excluded in their entirety from the CRPN contributions base.

Examples:

An air crew member receives in January a gross salary of €2,500 and an expenses allowance of €190 (corresponding to 10 meals at a unit cost of €19.00):

  1. If the employer does not practise DFS
    • The Social Security base will be equal to €2,500 (gross salary), with the amount of €190 corresponding to expenses allowances being fully deductible pursuant to the Social Security legislation;
    • The CRPN base will be equal to €2,500 (gross salary), with all expenses allowances being deductible pursuant to the legislation.
  2. If the employer practises DFS
    • The Social Security base will be equal to (2,500 + 190) – ((2 500 + 190) x 30%), which is €1,883.00, with all expenses allowances having to be reintegrated into the base before applying the deduction of 30%;
    • The CRPN base will be equal to €2,500, with all expenses allowances being deductible from the base, and the specific standard deduction of 30% cannot be practised.

By decision of the Board, the definition of expenses allowances which are excluded in their entirety from the CRPN contributions base is that laid down by the Social Security legislation for business expenses and business costs, whether or not deductible under that legislation. Download our notice expenses allowances.

You can view the legal articles at legifrance.gouv.fr.