Arbeitgebersteuerbeiträge

Steuerart	Satz	Basis
Kranken- und Familienbeitrag (CCSS)	15,05 %	Bruttogehalt (bis zu einer monatlichen Obergrenze von EUR 9.600)
Grundrente (CAR)	8,03 %	Bruttogehalt (bis zu einer monatlichen Obergrenze von EUR 6.028)
Arbeitslosenbeitrag	4,05 %	Bruttogehalt (bis zu einer monatlichen Obergrenze von EUR 15.700)
Zusatzrente (CMRC)	Variiert nach Tranche	Bruttogehalt

Einreichung & Compliance

• Monatliche Meldungen von Gehältern und Sozialversicherungsbeiträgen sind in der Regel erforderlich.
• Beiträge sind in der Regel monatlich fällig, bis zum 10. des folgenden Monats.
• Arbeitgeber müssen jährliche Zusammenfassungen der Gehälter und Beiträge für jeden Mitarbeiter bereitstellen.

In Monaco, no personal income tax is levied on residents, except for French citizens who remain subject to French income tax. However, employers pay social security contributions based on employee salaries.

Employer Contributions

• Social Security Contributions: Employers contribute a significant percentage of each employee's gross salary towards social security. This covers areas such as pensions, sick leave, and family benefits. The combined employer contribution rate for these programs is around 25%-35% of the employee's gross salary, and is split into several separate payments.
• Caisse de Compensation des Services Sociaux (CCSS): 14.45%
• Caisse Autonome des Retraites (CAR): 9.05%
• Unemployment Insurance: 4.05%

Employee Deductions

• Social Security Contributions: Employees also contribute to the social security system through deductions from their gross pay.

• Caisse Autonome des Retraites (CAR): 6.85%

• Unemployment Insurance: 2.40%

• No Income Tax: Monaco residents, other than French citizens, are exempt from personal income tax on all forms of income. This encompasses salaries, investment income, capital gains, and director's fees.

• French Citizens: Due to a tax treaty between France and Monaco from 1963, French citizens residing in Monaco are still subject to French income tax rules and regulations, regardless of where their income is sourced.

• No Capital Gains Tax: Residents of Monaco typically do not face capital gains tax on profits from the sale of assets.

• No Wealth Tax: Monaco does not impose a tax on an individual's net worth or accumulated wealth.

General Tax Information

Monaco's tax system is considered highly advantageous, particularly for high-net-worth individuals. The absence of personal income tax, capital gains tax, and wealth tax makes it a desirable location for residency. While the employer social security contributions are substantial, the overall tax burden remains relatively low compared to many other European countries. The lack of withholding taxes on dividends, interest, and royalties further enhances Monaco's tax appeal. It is always advisable to consult with a tax advisor to ensure compliance with the latest regulations and optimize tax planning strategies.