Receipt with civil pension

Receipt of PC maintenance

Contributions to the civil pension are a pension contribution of full-time civil servants.

Wages and civil service

When you are a civil servant, serviceman or magistrate, whether you are a full-time or a trainee, you contribute to the state pension scheme.

Thus, two pension contributions are deducted from the gross salary :

  • the monthly salary is subject to a contribution to the civil pension. Monthly wages are equivalent to basic gross wages in the private sector;
  • deductions for the Supplementary Civil Service Program (RAFP).

Contributions to the civil pension

Pension contributions are calculated from the gross salary, which corresponds to the employment of a civil servant. It is automatically deducted, as are all social security contributions.

RAFP restrictions

This second contribution allows civil servants to contribute at least part of their bonuses, a mandatory additional scheme.

For non-permanent agents, the contribution scheme is different and the rates are also different.

Pension schemes for civil servants

There are two bodies for managing the pension provision of civil servants:

  • civil servants who are dependent on the state pension service;
  • regional and hospital civil servants who depend on the National Pension Fund for Local Government Employees (CNRACL).

Retirement conditions are the same in both plans, and employee contribution rates are identical.

The difference between the two organizations is 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 CNRACL.

Rate of pension contributions

The amount of the pension contribution is reviewed on January 1 of each year. It should be consistent with the employee contribution rate applied in the private sector.

For 2022, the retention rate of PCs has not changed, it is 11.10%.

Deduction amount: gross salary x percentage of PC deductions per year.

Pension deduction: optional overpayment

You can increase your bid if you choose to do so.

In which case?

If you work part-time but want to contribute as a full-time job. This option allows you to get a full-time job, but for this you must make a pension contribution at a rate higher than usual, this is an overpayment.

This additional contribution rate applies to the total full-time salary corresponding to the same position.

The amount of surcharge to the pension

The amount of surcharge to the pension

Pension deduction: payment letter

Example: the central part of the receipt of the current agent’s salary

Settlement receipt of the current agent

Source : Salary update n804

Maintenance of civil pension

The contribution to the civil pension appears at the top of the salary receipt, in the line entitled PC deductions, codified 101050.

In our example, the sum of the saved PC row is 2610.12 x 11.10% or 289.72.

If our agent receives an index bonus (BI), it is included in the index and, consequently, in the calculation of the contribution to the civil pension.

In the case of a new index bonus (NBI), the second line with the deduction of the civil pension for BNI appears in the salary receipt, the line is called the deduction of PC BNI. This deduction is calculated from the NBI’s gross salary.

RAFP deductions

The RAFP deduction has a rate of 5% and applies to other elements of the civil servant’s remuneration, namely:

There is a limit to the collection of RAFP, which corresponds to the ceiling of the calculation base. Its base may not exceed 20% of gross salary.

In the payment receipt this deduction is called COT SAL RAFP and is coded 501080 for a part of the salary. And the employer’s contribution is nominated by COT PAT RAFP and is coded 501180.

Top and bottom of the ballot

The upper part of the form contains general information for the official and his / her managerial department.

the upper part

Source : University of Toulon – Understanding your payment receipt

The lower part of the report repeats the information contained in the payment slip and previous ones.

lower part

Source : University of Toulon – Understanding your payment receipt

No mention is required for civil servants’ payslips. But the administrations follow the same rules of submission as private law, and we find such mentions there :

  • payment letter for the month;
  • rank, step and salary index;
  • number of dependent children;
  • name and address of the official at the bottom of the ballot;
  • net amount paid after deduction of income tax from sources;
  • the total amount of employer’s contributions;
  • monthly and annual social insurance databases;
  • monthly and annual amount of taxation;
  • date of payment of wages.

Number of reminders

A reminder is an additional report that regulates the previous period after a change that affects the reward. This change changes the initially calculated elements.

Reminders can be positive or negative.

Reasons that may lead to the recall are: promotion of the step (change of the index), change of working hours, change of the allowance to the family’s salary, etc.

According to the same rules of calculation as for monthly payment letters, PC deductions are calculated on reminder statements.

The calculation of reminders consists of two columns d and the perceived, which allows you to calculate the difference between what the civil servant had to perceive, and what he actually perceived.

The total amount of the reminder is transferred to the payment receipt for the current month, at the bottom of the ticket, in the window with the inscription total d-peru.