Introduced in 2016, this contribution based on the company's turnover (after a reduction of 19 million euros) at the rate of 0.16% makes it possible to finance old-age insurance in France.
#1 - Context and fields of application The Social Contribution of Solidarity of Companies (C3S) has existed since 1970. Today, it represents more than 20,000 taxpayers for almost 3.8 billion budget in 2018. In what context did it was created and what was its evolution? Which companies does it concern? #2 - Calculation and base The rate is a