Paying contributions

CRPN contributions (employee and employer shares) are supplementary pension contributions. They are paid into three funds: the retirement pension fund, the insurance fund, and the top-up fund. The calculation and payment rules below can also be found in our guide entitled “Calculating your contributions.”

Download our guide “Calculating your contributions for 2022” (the rules for 2021 are still available in the downloads section of our website).

Calculating contributions

Calculations must be paid across the board for all air crew staff.

The components of the CRPN contribution basis

The CRPN calculation basis is determined basis is determined pursuant to article L.6527-4 of the French transportation code:

“…contributions shall be calculated on the basis of gross salary, from which payments in connection with ground operations unrelated to air crew duties, along with compensation for business and professional expenses, have been deducted.”
The CRPN contribution basis is calculated using the same components as the social security contribution basis set forth by article L. 242-1 of the French Social Security code, with the following exclusions:

  • All compensation for professional (meals, transportation, housing, telephone, cleaning, temporary base transfers, etc.) or business expenses;
  • All severance payments (due to dismissal/layoff, contractual termination (“rupture conventionnelle”), or termination with a settlement agreement (“rupture transactionnelle”);
  • All specific statutory or contractual severance payments awarded to staff whose contract is terminated pursuant to articles L. 6521-4 and L. 6521-5 of the French transportation code.

The specific flat-rate deduction (“deduction forfaitaire spécifique”/ DFS) which can be applied to the Social Security contribution basis is not applicable to the CRPN contribution basis. As a reminder, the DFS is a deduction that is applied to the Social Security basis, to which all compensation for professional and business expenses has been added back in. However, all of this compensation is excluded from the CRPN contribution basis (see articles L. 6527-4 of the French Transportation Code and R. 426-5 of the French Code of Civil Aviation).

Example:

In January, an air crew member draws 2,500 € in gross salary and 190 € in compensation for professional expenses (corresponding to 10 meals at a cost of 19.00 € each):

  1. 1. If the employer does not apply the DFS:
    • The Social security basis will amount to 2,500 € (gross salary); the 190 € in compensation for professional expenses is fully deductible under French Social Security rules;
    • The CRPN basis will amount to 2,500 € (gross salary), with all compensation for professional expenses being fully deductible under CRPN rules.
  2. If the employer applies the DFS
    • The Social security basis will amount to (2,500 + 190) – ((2,500 + 190) x 30%), which comes to 1,883.00 €: all compensation for professional expenses must be added back into the basis before the 30% deduction is applied;
    • The CRPN basis will amount to 2,500 €: the compensation for professional expenses is fully deductible from the basis and the 30% specific flat-rate deduction (DFS) cannot be applied.

By Board decision, the types of professional or business expense compensation which are excluded in full from the CRPN contribution basis are determined using the rules set forth by French Social Security law for professional and business expenses with regard to the social security basis, whether or not these expenses are deductible under French Social Security law. Download our guide on this topic.

Applicable ceilings

Wages liable to contributions are taken into account from the first euro.

Wages subject to retirement pension and insurance fund contributions are capped at eight times the yearly social security contribution basis for the year under consideration. This means that the contribution bases for these two funds must be identical.

However, salary subject to top-up fund (Fonds de majoration) contributions is capped at one time the yearly social security contribution basis. This means that contributions will be payable on your full salary if it is below 1 PASS, or up to this ceiling if your salary is above that amount.

Important:  As is done for Urssaf and Agirc-Arrco, the ceiling must now be lowered to take account of any periods of unpaid absence. The calculation must be based on calendar days (31* for months with 31 days, 28* or 29* for the month of February, and 30* for months with 30 days).

However, the ceiling cannot be lowered based on employment percentage.

N.B.: as of January 1st, 2017, ceilings can only be adjusted in real time. Before that date, you could choose between real-time and yearly adjustments. Real-time adjustments are made from one pay period to the next by totaling all compensation that has been paid since the 1st day of the year each time contributions fall due, and calculating contributions on the portion of that total that does not exceed cumulative ceilings for the total employment period. This means that contributions calculated up to the yearly caps must be adjusted on a monthly basis.

Contribution rates

Retirement pension fund contributions are adjusted each year at a variable rate (contribution adjustment factor).

Insurance and top-up fund contribution rates are set by the board by December 31st of the previous year.

Qualifying air crew members working in testing and receipt, professional parachutists, and contracted air crew members in civil defense can apply to pay retirement fund contributions at the topped-up rate. (Important: these topped-up rate contributions are not to be confused with top-up fund contributions, which are mandatory for all members).

Download our contribution rates for 2022.

Programs of decresase and exemption applicables in employer’s contributions

The general decrease in employer’s contributions

France’s Finance Law for 2021 (2021 Finance Law, article 107) extends the general reduction in employer’s contributions on wages lower than 1.6 times the French minimum monthly wage (SMIC) under article L. 241-13 of the French Social Security Code to CRPN, for contributions due on periods of employment accrued from January 1st, 2021, onwards (2021 Finance Law, article 107).

The “LODEOM” contribution exemption

The change to article L. 241-13 of the French Social security Code brought about by article 107 of the 2021 Finance Law also makes the contribution exemption benefiting employers located in Overseas France applicable to CRPN, for staff working only on these routes and assigned to locations in one of these departments or collectivities. This is the LODEOM exemption set forth under article L. 752-3-2 of the French Social Security Code3 , and will apply to CRPN contributions due on periods of employment accrued from January 1st, 2021, onwards (2021 Finance Law, article 107).

Download our CRPN informational guide « Reduction and exemption programs now applicable to CRPN ».

Paying contributions

Payment frequency

If the employer has more than 10 air crew members, contributions are payable on a monthly basis.

If the employer has fewer than 10 air crew members, contributions are payable on a quarterly basis.

Contribution payable date

Payments must be received by CRPN by the 25th of the month immediately following the period (month or quarter) on which they are based.

Late penalties

Any payments which are not made by their deadline are subject to late penalties, which are the same percentage of the amount due as under France’s general Social security scheme:

  • A 5% late penalty is applied to contributions that have not been paid by their due date,
  • This penalty is increased by 0.2% of the amount of contributions due for each month or partial month past their due date.

Members can apply for total or partial forgiveness for any late penalties.

How to pay

Contributions must be paid by bank transfer to CRPN’s account with Société Générale, 122 avenue Charles de Gaulle, 92522 Neuilly sur Seine cedex (France).

International bank account number (I.B.A.N.) FR76 3000 3039 0000 0673 4101 944

Bank identifier code (B.I.C.) SOGEFRPPXXX

You will need to give your bank specific instructions for your SEPA transfer to be credited to CRPN’s account with a value date of the “25th (the value date appearing on CRPN’s notice of credit is taken into account).

It is also important that you state your payment reference as follows:

  • your third-party number (“numéro de tiers”), which you can contact us to obtain,
  • and the period on which your payment is based.

If you are not able to pay by bank transfer, payments by check made out to the order of CRPN are accepted. CRPN must receive your check by the 25th of the month following the month or quarter for which you are paying and will also need to list the above-mentioned references.

Important: no e-payment or SEPA direct debit is possible, even if you declare your contributions using the electronic payroll return system (“Déclaration Sociale Nominative”/ DSN).

Frequently asked questions

Check out our FAQ page