Applicable caps

For the pension fund and the insurance fund, it is capped at eight times the annual Social Security cap (PASS) in force for the financial year in question. Thus, the bases for these two funds must be identical.

Concerning the top-up fund, the salary subject to contributions is limited to once the PASS. You must therefore contribute for the entire salary if it is less than 1 PASS, or up to this threshold if the salary is higher.

NB: in the same way as at the URSSAF or the Agirc-Arrco, the cap must be reduced to take account of unpaid periods of absence. The calculation must be undertaken by the calendar (31^st for the months of 31 days, 28^th or 29^th for the month of February, and 30^th for months of 30 days).

Conversely, no cap allowance is permitted according to the rate of employment (legislation on part-time work not transposable to air crew members).

As a reminder, since 1^st January 2017, the only method of adjustment of caps is progressive. Before that date, you had the choice between progressive or annual adjustment. Progressive adjustment is made from one pay to the next and undertaken by aggregation, on each due date of the contributions, of the salaries paid since the 1^st of the year, and by calculating the contributions on the part of this aggregation which does not exceed the cumulative caps corresponding to the total period of employment.

The contributions calculated within the limit of the annual caps must be adjusted each month.