The deduction for civil pension is the pension contribution of tenured civil servants.
Payslip and civil service
When you are a civil servant, soldier or magistrate, whether in full or trainee status, you contribute to the state pension scheme.
As such, two pension contributions are deducted from the gross salaries :
- a deduction for civil pension is applied to the monthly salary. The gross monthly salary is the equivalent of the basic gross salary in the private sector;
- a deduction for the additional civil service scheme (RAFP).
Deduction for civil pension
The deduction for pension is calculated on the gross salary corresponding to the employment of the civil servant. It is automatically deducted like all social security contributions.
The RAFP restraint
This second contribution allows civil servants to contribute on at least part of their premiums, it is a compulsory supplementary scheme.
For non-permanent agents, the contribution scheme is not the same and the rates also differ.
Civil servant pension schemes
There are two civil servant pension management bodies:
- state officials dependent on the state pensions service;
- regional and hospital civil servants dependent on the national pension fund for local government employees (CNRACL).
The retirement conditions are the same in both plans and the employee contribution rates are identical.
The difference between these two organizations lies in the employer’s pension contribution paid by private sector employers for their employees. The contribution rate is 74.28% for civil servants and 30.65% for the CNRACL.
Pension deduction rate
The pension deduction rate is revised on January 1 of each year. It is intended to be aligned with the employee contribution rate applied in the private sector.
For 2022, the rate for PC withholding has not changed, it is 11.10%.
Deduction amount: gross salary x PC deduction percentage for the year.
Pension deduction: optional over-contribution
The rate can be increased if you have chosen to do so.
In which case ?
If you work part-time but wish to contribute as full-time. This choice allows you to obtain full-time quarters, but for this you must contribute a pension deduction at a rate higher than the normal rate, it’s the overcharge.
This rate of additional contribution applies to the full-time gross salary corresponding to the same position.
The pension surcharge rate
Pension deduction: payslip
Example: central part of the payslip of an incumbent agent
Source : Salary update n804
Withholding civil pension
The contribution for civil pension appears at the top of the payslip, on the line entitled deduction PC codified 101050.
In our example, the amount of the retained line PC is 2,610.12 x 11.10% or 289.72.
If our agent receives an index bonus (BI), it is included in the index and therefore in the calculation of the deduction for civil pension.
In the case of a new index bonus (NBI), a second line appears on the payslip with the deduction of the civil pension for the BNI, the line is called PC BNI deduction. This deduction is calculated on the gross NBI salary.
RAFP deduction
The RAFP deduction has a rate of 5% and it applies to the other elements of the civil servant’s remuneration, namely:
There is a limit to the RAFP levy, which corresponds to the ceiling of the calculation base. His base cannot exceed 20% of the gross salary.
On the payslip, this deduction is called COT SAL RAFP and it is codified 501080 for the salary part. And, the employer’s contribution is denominated COT PAT RAFP and is codified 501180.
Upper and lower parts of the bulletin
The upper part of the form contains the general information for the official and his managing department.
Source : University of Toulon – Understanding your payslip
The lower part of the report repeats the information contained in the payslip and previous ones.
Source : University of Toulon – Understanding your payslip
No mention is obligatory for the payslips of civil servants. But, the administrations follow the same rules of presentation as the private law and we find there the following mentions :
- pay slip month;
- the official’s grade, step and salary index;
- the number of dependent children;
- the name and address of the official on the lower part of the bulletin;
- the net amount paid after income tax deducted at source;
- the total amount of employer contributions;
- monthly and annual Social Security databases;
- the monthly and annual taxable amount;
- the date of salary payment.
Reminder count
A reminder is an additional report which regularizes a previous period following a change having an impact on remuneration. This change modifies the elements initially calculated.
A reminder can be positive or negative.
The reasons that may lead to a recall count are: an advancement in step (change of index), a change in working time, a modification of the family salary supplement, etc.
With the same calculation rules as for the monthly payslips, the PC deduction is calculated on the reminder statements.
The reminder count is made up of two columns d and perceived, making it possible to calculate the difference between what the civil servant should have perceived and what he actually perceived.
The total amount of the reminder is carried over to the payslip for the current month, at the bottom of the slip, in a box labeled total d-peru .