On every payslip and CESU URSSAF certificate, you find a long list of contributions reducing the gross amount. But what do they actually fund? This article clarifies it.
URSSAF is not a tax
First confusion to clear: URSSAF contributions are not taxes. They fund an insurance system — Sécurité sociale — which opens rights to those who contribute. They are "contributions" in the strict sense: by contributing, you collectively buy health coverage, retirement, unemployment protection, family allowances.
URSSAF, created in 1960, only collects these contributions. The funds that use them are separate: CPAM for health, CARSAT/CNAV for retirement, CAF for family allowances, France Travail for unemployment.
The main contribution families
1. Sickness, maternity, disability, death
Funds medical care reimbursements, sick leave allowances, maternity and paternity leave, disability and death benefits.
2. Old-age contribution
Funds the basic retirement of the general regime. Note: complementary retirement (Agirc-Arrco for private-sector employees) is managed separately.
3. Family allowances
Employer contribution only. Funds CAF benefits.
4. CSG — General Social Contribution
Created in 1991, the CSG is a contribution levied on almost all income (salaries, retirements, capital income).
5. CRDS — Social Debt Reimbursement Contribution
Created in 1996, funds the reimbursement of historical social security debt.
6. Unemployment insurance
Since 2019, URSSAF collects unemployment contributions that fund France Travail allowances.
7. CUFPA — Single training and apprenticeship contribution
Funds continuous professional training and apprenticeship.
8. Mobility levy
Employer contribution funding public transport in urban areas with more than 11,000 inhabitants.
9. AT/MP — Work accidents / occupational diseases
Variable employer contribution depending on activity sector and company claims history.
Micro-entrepreneur specifics
The micro-entrepreneur pays a flat all-in-one contribution, expressed as a percentage of declared turnover (rates indicative for 2026 — verify on autoentrepreneur.urssaf.fr).
Artist-author specifics
Managed by URSSAF Limousin, artist-authors contribute for: health insurance, basic retirement, CSG/CRDS, continuing training (CFP). The 1.1% broadcaster contribution is paid by the broadcaster (gallery, publisher, producer), not the artist.
How to verify your contributions
For employees, the payslip details each contribution. For freelancers, the personal account on urssaf.fr presents monthly or quarterly details. For individual employers and their employees, the monthly CESU URSSAF certificate provides the breakdown.