CASA (additional solidarity contribution for autonomy) on pensions

Established April 1, 2013, the additional solidarity contribution for autonomy (CASA) is one of the social security contributions due by all persons receiving pension pensions, invalidity or pre -retirement. Calculated at the rate of 0.30 %, it is presented by the body debtoring the advantage and paid to the URSSAF.

Capital video: additional solidarity contribution for autonomy

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Who set up the Casa?

The additional solidarity contribution for autonomy (CASA) was established by the Social Security financing law for 2013under the chairmanship of François Hollande. Initially, his product was assigned to the Old Age Solidarity Fund (FSV) until 2016, before being fully attributed to the CNSA.

What is the additional social contribution to autonomy (CASA) 2025?

Additional social contribution to autonomy: definition

The additional solidarity contribution for autonomy (CASA) is a social levy intended to finance the loss of autonomy and dependence of the elderly and disabled. CASA is a component of the generalized social contribution (CSG), but it does not concern all income.

Reform of the widespread social contribution

CASA’s revenues are assigned to the National Solidarity Caisse for Autonomy (CNSA). Created in 2004, the CNSA contributes to the financing of the management of the loss of autonomy linked to aging or disability. It was set up in the context of the reform of health insurance and The creation of the generalized social contribution (CSG).

Role of the National Solidarity Fund for Autonomy

The CNSA is responsible for financed actions aimed at Improve the management of people losing autonomy and to support the development of medico-social structures and services. It also implements systems intended to promote the autonomy of the elderly or with a disability.

Casa contribution: Since when does it exist?

This new tax applies to retirement pensions and disability allowances paid Since the 1st april 2013. It was established by the social security financing law for the year 2013. Its entry into force coincided with the need to strengthen the financing of autonomy aid in the face of the aging of the population.

Who must pay the solidarity contribution to autonomy (CASA)?

The solidarity contribution for autonomy (CASA) applies to people who perceive:

The contribution is also due on annuities served as retirement savings As soon as they are considered to be replacement income with regard to the CSG (examples: Perp, Prefon, etc.). Finally, foreign employers with employees in France must pay the contribution, if they are subject to the legislation of their country of origin.

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To whom does the additional solidarity tax or contribution for autonomy not apply?

Pension and pensions insurance not concerned

The contribution of solidarity for autonomy does not apply to:

• fighter pensions;
• military disability pensions and war victims;
• advantages of non -contributory old age or disability;
• temporary orphaned pensions;
• increases for third person;
• Mutual pensions paid to veterans and war victims.

Case of employees affiliated to a foreign scheme

In addition, the remuneration of employees affiliated to a foreign health insurance plan or to a Autonomous French Social Security regime (New Caledonia, Saint-Pierre-et-Miquelon, Mayotte, Polynesia) are free from the payment of the CASA. This is also the case for retirement pensions perceived by former employees of these specific regimes.

Casa: What is the percentage of restraint on a retirement?

A social levy of 0.3 %

The rate of the additional solidarity contribution for autonomy (CASA) is 0.3 % on raw income. It applies in addition to the CSG and the contribution for the reimbursement of social debt (CRDS). It does not concern retirees exempt from CSG or those subject to the CSG at the reduced rate.

Income not part of the calculation

Do not enter the contribution of the contribution of retirement income, as capital income, already taxed for social security contributions. The overall rate already includes the additional solidarity contribution for autonomy. In addition, a taxpayer is not liable for Casa If it is exempt from CSG or if it is subject to the reduced rate of 3.8 %.

Casa: What is the rate of levy from additional pensions?

CASA is deducted from basic retirement plans (social security) and compulsory additional schemes, such as Agirc-Arrco (private employees), Ircantec (non-holders of the public service) or the regimes of the liberal professions. Additional retirement pensions are therefore subject to the Casa up to 0.3 %just like basic pensions.

Who is exempt from the additional solidarity contribution for autonomy (CASA)?

Possible exemptions according to income

In 2025, some people may benefit from an exemption from the payment of the additional solidarity contribution for autonomy under resource conditions. If the reference income exceeds the ceiling for two consecutive years, then it will be necessary to pay the Casa tax.

2025 ceilings in mainland France

This concerns people whose Reference tax income Do not exceed the following ceilings:

• For a part of a family quotient: 16,755 euros.
• For a part and a half of family quotient: 21,229 euros.
• For two parts of the family quotient: 25,703 euros.
• By additional half share: 4,474 euros.
• By additional quarter: 2,237 euros.

Ceiling 2025 for Guadeloupe, Martinique, Reunion, Saint-Barthélemy, Saint-Martin

In Guadeloupe, Martinique, Reunion, Saint-Barthélemy and Saint-Martin, the resource ceilings are a bit superior:

• For a part of a family quotient: 18,331 euros.
• For a part and a half of family quotient: 23,249 euros.
• For two parts of the family quotient: 27,723 euros.
• By additional half share: 4,474 euros.
• By additional quarter: 2,237 euros.

2025 ceilings for Guyana

In Guyana, the resource ceilings are still different:

• For a part of a family quotient: 19,200 euros.
• For a part and a half of family quotient: 24,344 euros.
• For two parts of the family quotient: 28,818 euros.
• By additional half share: 4,474 euros.
• By additional quarter: 2,237 euros.

How is the additional solidarity contribution for autonomy (CASA)?

For pre -retirement pensions and allowances

In terms of retirement and pre -retirement allowances, the additional solidarity contribution for autonomy is directly removed On these advantages by the body debtor, namely the pension fund or the insurer. It is then donated to the organizations for recovering contributions from the general regime.

For disability pensions

Regarding disability pensions, the contribution is directly deducted by the organization which pours the advantage to then donate them to the central agency of social security organizations. This mechanism ensures automatic and centralized recovery, avoiding any additional administrative approach for beneficiaries.

Is the Casa deductible taxes?

Unlike certain social contributions, such as the CSG at the reduced rate (3.8 %) which is partially deductible from taxable income, CASA, in the same way as the CSG at full rate (8.3 %) on retirement pensions and CRDS (0.5 %), CASA is a contribution Not income tax deductible. It constitutes a charge without tax advantage.