Maître André ICARD

Avocat au barreau de Paris

Compétences : Fonction publique, Collectivités locales, Droit public économique, Urbanisme, Droit électoral

Barreau : Paris

Adresse : 72 BOULEVARD PEREIRE 75017 PARIS

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Comment calculer les exonérations de CSG applicables aux fonctionnaires ?

Article juridique

Par Me André ICARD

Le fonctionnaire en cessation progressive d'activité ou bien celui qui perçoit une allocation temporaire d'invalidité, une rente d'invalidité (si imputabilité au service), ou une pension d'invalidité ou alors l'agent au chômage qui touche une allocation d'aide au retour à l'emploi versée par l'administration, peut dans sous certaines conditions, bénéficier d'une exonération partielle ou totale de la contribution sociale généralisée (CSG) et de la contribution au remboursement de la dette sociale (CRDS). En effet, une réduction de CSG ou une exonération totale de CSG-CRDS est possible sous conditions de ressources (n-2), si l'agent est non imposable à l'impôt sur le revenu des personnes physiques (mois de 61 € article 1657 du CGI). Il sera alors appliqué à la totalité de l'indemnité (ATI,AIT,RI,PI) perçue ou à 97% de l'aide au retour à l'emploi perçue (ARE), un taux de CSG déductible réduit à 3,8 % au lieu de 4,2% et un taux normal de CRDS non déductible de 0,5%. Si en plus de ne pas être imposable, son revenu fiscal (n-2) est inférieur au barème (article 1417 du CGI) d'assujettissement à la taxe d'habitation, il bénéficiera d'une exonération totale de CSG et de CRDS.

SOURCE: loi n° 2000-1352 du 30 décembre 2000-article 89-article L.136-8 du code de la sécurité sociale.