Gross salaries declared

UNCAPPED GROSS SALARIES

You must declare the uncapped gross salaries of your air crew members via the DSN or an annual form if there is no DSN.

NB: this is not the “Social Security gross salary”, but the “CRPN gross salary”, namely the gross salary after deduction of allowances relating to the ground activities independent of the role of air crew member, expenses allowances, and severance payments.

GROSS CAPPED SALARIES SUBJECT TO CONTRIBUTIONS

The gross salaries taken into account by the CRPN must be capped at eight times the annual Social Security cap (PASS), pro rated if applicable.

They serve for calculation of the contributions (see our page “Calculate the contributions/components of the base and applicable caps”) and for the acquisition of CRPN entitlements (definition of the indexed average career salary).

Reconstituted gross salary

From 2021, a gross reconstituted salary must be added to the gross capped salary subject to contributions for each financial year concerned by partial work.

The formula is set in Article R6527-42 of the French transport code.

The calculation is undertaken by the CRPN on the basis of the parameters in force and the data you send for each financial year (parameter A and T to be declared through an online form via the employer account).