What are the URSSAF contributions?

12 JUNE 2020

URSSAF and VDI employment: What exemptions are possible for VDI employment?

What exemptions are available for VDI jobs?

A home-based sales assistant pays contributions to URSSAF for social protection and basic pensions, but not for unemployment insurance or supplementary pensions.

Before registering as a VDI and finding additional income, here are some details about exemption from social security contributions. As a door-to-door salesperson, you receive remuneration. This is exempt from contributions and social security contributions if it is less than three times the daily Social Security ceiling, i.e. 567 euros in 2020. The amount to be taken into account is gross pay, before the 10% allowance for professional expenses. These figures also apply if you want to join Elora as a VDI.

What about earnings in excess of €567?

If your gross quarterly earnings are more than three times the daily Social Security ceiling and less than eight times the daily ceiling (€1,512 in 2020), then your contributions will be calculated on a flat-rate basis. For example, if your gross quarterly pay is between €567 and €1,133, your employee contribution will be €17 and your employer contribution will be €35.

What about earnings in excess of €1,512?

On the other hand, if your gross quarterly pay is more than eight times the daily Social Security ceiling and less than twenty-seven times this daily ceiling (€5,103 in 2020), then your contributions are based on flat-rate contributions. For example, if your gross quarterly pay is between €2,268 and €2,456, your quarterly flat-rate base will be €1,040.

If your remuneration exceeds the twenty-seven daily ceilings, contributions will be calculated on your actual salary in accordance with the rules of ordinary law. It is not possible to combine the application of contributions or flat-rate bases with measures exempting you from Social Security contributions.