Source-cited draft: payroll & social contributions for Monaco (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Use OpenAccountants for Payroll & Social Contributions in Monaco.
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Every figure is drawn from this Tax Guide and cited to its source.
PAYE / wage withholding
None — no income tax is withheld from Monaco salaries because there is no personal income taxMonaco tax code (absence of personal income tax)
CCSS (sickness, maternity, family) — employer rate
13.45% (including CGCS)Caisses Sociales de Monaco — employer contribution schedule (https://www.en.caisses-sociales.mc/home/employer/employer/professional-employer-organisation/contributions)
CCSS monthly contribution ceiling
EUR 9,800.00 per month (EUR 117,600 per year)Caisses Sociales de Monaco — CCSS ceiling (https://www.en.caisses-sociales.mc/home/employer/employer/professional-employer-organisation/contributions)
CCSS — employee rate
0% — CCSS sickness/family contributions are borne entirely by the employerCaisses Sociales de Monaco — employee contribution schedule
CAR (retirement / pension) — employer rate
8.33%Caisses Sociales de Monaco — CAR contribution schedule (https://www.en.caisses-sociales.mc/home/employer/employer/professional-employer-organisation/contributions)
CAR (retirement / pension) — employee rate
6.85%Caisses Sociales de Monaco — CAR contribution schedule (https://www.en.caisses-sociales.mc/home/employer/employer/professional-employer-organisation/contributions)
CAR monthly contribution ceiling
EUR 6,112.00 per month (EUR 73,344 per year)Caisses Sociales de Monaco — CAR ceiling (https://www.en.caisses-sociales.mc/home/employer/employer/professional-employer-organisation/contributions)
Unemployment insurance — employer rate
4.00%Caisses Sociales de Monaco / Pole emploi (unemployment insurance) (https://www.en.caisses-sociales.mc/home/employer/employer/professional-employer-organisation/contributions)
Unemployment insurance — employee rate
2.40%Caisses Sociales de Monaco / Pole emploi (unemployment insurance) (https://www.en.caisses-sociales.mc/home/employer/employer/professional-employer-organisation/contributions)
Unemployment insurance monthly ceiling
EUR 16,020.00 per month (EUR 192,240 per year)Caisses Sociales de Monaco / Pole emploi (unemployment insurance) (https://www.en.caisses-sociales.mc/home/employer/employer/professional-employer-organisation/contributions)
Supplementary pension (CMRC) rates
Two bands — approx 7.87% (Tranche A) and 21.59% (Tranche B), with a Tranche A ceiling of approx EUR 3,971, split between employer and employeeCaisses Sociales de Monaco — CMRC supplementary pension (https://www.en.caisses-sociales.mc/home/employer/employer/professional-employer-organisation/contributions)
Self-employed health insurance (CAMTI)
Flat quarterly contribution of EUR 1,101.00 for the 2025-2026 exerciseCaisses Sociales de Monaco — CAMTI
Contribution remittance
Employer declares and pays contributions quarterly to the Caisses Sociales de Monaco (monthly for larger employers)Caisses Sociales de Monaco — employer obligations
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Monaco computations in the OpenAccountants Tax Library.