# Monaco payroll and social contributions

> **Source-cited draft.** Checked 25 October 2026. No named Monaco professional has reviewed this Guide. It produces a working paper, not a filing or a final tax position. Read the [country scope register](README.md) before use.

## Who this applies to

Tax year 2026: ordinary professional employers, domestic employers, employees, salaried directors and independent workers under the Monaco schemes. Establish actual work location, employment/mandate/licence, affiliation, relevant remuneration period and each scheme’s coverage first. Residence alone neither creates an exemption nor decides social coverage. Monaco personal-tax absence and French article 7 treatment are addressed in [individual tax](mc-income-tax.md); they do not erase a foreign income-tax obligation. [CCSS rules, arts. 15–25, 45–56](https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688/); [independent contributions](https://www.caisses-sociales.mc/accueil/travailleur-independant/travailleur-independant/cotisations).

For company officers, distinguish a real employee, a salaried SAM administrator, a paid mandate without ownership and an independent licensed operator. CCSS article 53 requires a salaried SAM administrator’s special ceiling base; arts. 54–55 exclude SNC partners and commandités from ordinary employee registration. Article 56 covers participants without the business licence/authorisation; from **2 May 2026**, it expressly includes paid non-shareholder/non-partner corporate mandataries. The preceding version has the general participation rule. A title alone does not settle unemployment: obtain France Travail’s mandataire assessment. [CCSS current arts. 53–56](https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688/); [early-2026 version](https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688@2025.06.14); [unemployment conditions](https://www.caisses-sociales.mc/media/multimedia/lightbox/specificites-de-l-assurance-chomage).

## Rates, bands and thresholds

Use the **pay-acquisition period**, not the payment date. The social year changes on 1 October; unemployment’s ceiling changes on 1 January.

| Component | 1 January–30 September 2026 | 1 October–31 December 2026 | Employer / employee rate |
|---|---|---|---|
| CCSS monthly cap | EUR 9,800; full social-year cap EUR 117,600 | EUR 10,000; full social-year cap EUR 120,000 | 13.40% including OMT; 13.45% with CGCS / no employee CCSS deduction |
| CAR monthly cap | EUR 6,112; full social-year cap EUR 73,344 (base salary EUR 1,528) | EUR 6,276; full social-year cap EUR 75,312 | 8.33% to September (7.45% base + 0.88% variable), 8.39% from October / 6.85% |
| Unemployment monthly cap | EUR 16,020 | EUR 16,020 | 4.00% / 2.40% throughout |
| CMRC A cap | EUR 3,971 | EUR 4,067 | 10.02% total, 60% employer / 40% employee |
| CMRC B | Above A to EUR 31,768 (8 × A) | Above A to EUR 32,536 | 24.29% total, 60% employer / 40% employee |

Sources: [official October 2025 circular, p. 1, preserved capture 15 December 2025](https://web.archive.org/web/20251215011100id_/https://www.caisses-sociales.mc/content/download/3439/file/Lettre_information_aux_employeurs_octobre_2025.pdf); [dated current CSM schedule](https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations); [2025–26 CAR base](https://legimonaco.mc/tnc/arrete-ministeriel/2025/10-30-2025-584/), [variable rate](https://legimonaco.mc/tnc/arrete-ministeriel/2025/10-30-2025-585/), [adjustment](https://legimonaco.mc/tnc/arrete-ministeriel/2025/10-30-2025-586/), [CMRC cap](https://legimonaco.mc/tnc/arrete-ministeriel/2025/10-30-2025-589/). CAR base is four times the statutory salary base under [Law 455, arts. 8 ter–9](https://legimonaco.mc/tnc/loi/1947/06-27-455/).

CCSS totals include CCSS 13.15%, OMT 0.25% and CGCS 0.05% where affiliated. Do not add these again. CAR employer is 6.15% fixed + 1.30% adjustment + 0.94% variable (from October; 0.88% from 1 October 2025 to 30 September 2026); employee is 6.15% + 0.70%. CMRC A combines 7.87% rights-generating and 2.15% non-rights; B combines 21.59% and 2.70%. The upper B limit is eight times A, not eight extra bands. [CSM schedule](https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations).

| Independent contribution per full quarter | January–September 2026, social year 2025–26 | From October 2026, social year 2026–27 |
|---|---|---|
| CAMTI | EUR 1,101 | EUR 1,128 |
| CARTI class 1 | EUR 550.08 | EUR 564.84 |
| CARTI class 2 | EUR 1,100.16 | EUR 1,129.68 |
| CARTI class 3 | EUR 1,650.24 | EUR 1,694.52 |
| CARTI class 4 | EUR 2,200.32 | EUR 2,259.36 |

Sources: [official October 2025 independent circular, p. 2, preserved capture 16 October 2025](https://web.archive.org/web/20251016094431id_/https://www.caisses-sociales.mc/content/download/3108/file/Lettre_information_travailleurs_independants_octobre_2025.pdf); [October 2026 independent circular, p. 2](https://www.caisses-sociales.mc/content/download/3108/file/CSM-Lettre-Information-TravailleursIndependants-2026.pdf). CARTI's 2025–26 additional rate is **0%**, confirmed by [Ordinance 11.574, art. 1](https://legimonaco.mc/tnc/ordonnance/2025/11-11-11.574/); the current circular also states 0% for 2026–27.

## The base

**Employee gross-to-net working paper.** Reconcile contractual salary, hours, overtime, bonuses, tips, taxable benefits, notice/leave pay and arrears. CCSS article 15 includes cash/in-kind remuneration and specified foreign-group awards. Article 16 excludes its listed family-event gifts, qualifying termination/judicial damages, retirement allowance within legal/conventional limits and evidenced professional expenses; use the actual conditions and caps for flat reimbursements. Article 17 prevents a contribution base below the lawful wage minimum. Article 18 excludes pay maintained during illness, maternity, paternity, work accident or occupational disease; for periodic bonuses, apply its activity-month proration only where the un-reduced bonus is maintained by agreement, otherwise include the bonus fully. Declare arrears against their relevant periods and prior-month corrections separately. **Rupture conventionnelle** indemnities enter the express article 16 exclusion from **2 May 2026**; do not backdate the new item 10 to January. [CCSS arts. 15–20, early version](https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688@2025.06.14); [current version](https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688/).

For each ordinary full month, apply each scheme’s own cap to eligible pay. With A cap `C`, CMRC A base is `min(pay,C)` and B is `max(0,min(pay,8*C)-C)`. Employee deductions are CAR + unemployment where covered + employee CMRC + any separately lawful deductions. Cash net equals cash gross and non-contributable cash allowances/reimbursements, less employee deductions and any non-cash benefits included in the gross tally. Employer cost adds employer contributions, the actual private work-accident insurance premium and applicable sector/contract costs. Private insurance is not a fixed statutory percentage supplied by this table. Reconcile payslip, declaration, payment and ledger, rather than calling selected contributions the entire cost of employment. [CSM schedule](https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations); [payslip law, arts. 2–4](https://legimonaco.mc/tnc/loi/1958/01-11-638/).

**Part months and different ceilings.** CCSS/CAR use their monthly advances and social-year reconciliation; CCSS article 23 determines the annual cap from the months of activity/notice/leave rights, with its special rule where no activity month is validated. Do not reduce every scheme by a generic fraction. CMRC prorates **only when declared monthly hours are below 151**: A cap is `C × hours /151`, B upper limit is eight times that reduced A; it covers part-time, entry/exit and relevant absences. Terminal paid leave can require the additional fictional leave period described by CSM. Unemployment instead reduces the cap for entry/exit/full-day absence using eligible **calendar days / actual days in the month**, and for part-time using `(contract hours + additional hours) / legal or company full-time hours`; combine the reductions when applicable. Reconcile unemployment annually. [CCSS arts. 21–25](https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688/); [CAR internal rules, art. 1](https://www.caisses-sociales.mc/content/download/2232/12460?version=17); [CMRC specifics](https://www.caisses-sociales.mc/media/multimedia/lightbox/specificites-cmrc); [unemployment specifics](https://www.caisses-sociales.mc/media/multimedia/lightbox/specificites-de-l-assurance-chomage).

**Directors.** A salaried SAM administrator has CCSS base equal to the full applicable ceiling even where actual salary or hours are lower. CAR and CMRC use actual covered gross within their own caps. For multiple employers, apply article 53’s allocation: if administrator in all companies, apportion the ceiling by gross pay; otherwise subtract pay at non-administrator employers before apportionment among the administrator employers. Do not apply the CCSS floor to every company director or assume a mandate is unemployment-insured. [CSM director declaration](https://www.caisses-sociales.mc/media/multimedia/lightbox/comment-declarer-les-administrateurs-salaries); [CCSS art. 53](https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688/).

**Domestic staff.** For household work at a private home, use salary plus contributable benefits/bonuses, capped for each scheme. Where no more than two domestic workers have aggregate work/leave/notice hours **not exceeding 254** that month, CCSS/OMT uses 33% of the covered wage; the full CAR/CMRC base remains. The same reduction applies to the specified medically necessary home-carer cases approved by the medical-control service. Otherwise CCSS uses the full covered wage. Exactly 254 meets the law, despite “less than” on CSM’s summary. The domestic CCSS/OMT rate is 13.40%; use the dated CAR/CMRC caps above and establish unemployment coverage. Personal secretaries/accountants, mariners, nurses and building concierges are not automatically domestic staff under this definition. [Order 2023-727, arts. 1–7](https://legimonaco.mc/tnc/arrete-ministeriel/2023/12-07-2023-727/); [CSM domestic schedule](https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-de-gens-de-maison/cotisations).

**Independent workers.** CAMTI and class-based CARTI are separate from employee payroll. Add the applicable full-quarter amounts in the table, or the corresponding monthly amounts for chargeable civil months; a partial month's activity still owes that civil month's contribution. CARTI classes earn one to four points per month and are not a percentage of actual trading profit. For 2025–26 class 1, the previous-social-year average monthly professional income must be below EUR 3,014, as the preserved official circular applies the old rule of twice the prior-period base salary. From **1 October 2026**, Order 2026-366 replaces that rule with **strictly below EUR 3,000** for the previous social year. Do not use the superseded doubled-base formula to get EUR 3,056 for the new year. Age restrictions limit upward movement after 55 to the immediately higher class; contribution continues after pension liquidation without new pension rights. [Law 644, arts. 9–12](https://legimonaco.mc/tnc/loi/1958/01-17-644/); [old class rule](https://legimonaco.mc/tnc/arrete-ministeriel/1977/01-21-77-21@1977.02.12); [new rule, arts. 1–2](https://legimonaco.mc/tnc/arrete-ministeriel/2026/07-02-2026-366/); [CSM class rules](https://www.caisses-sociales.mc/media/multimedia/lightbox/montant-des-cotisations-et-choix-de-la-classe).

## Deadlines and filing

Before hiring, declare the vacancy and obtain the applicable Service de l’Emploi authorisation and foreign worker's permit. Foreign hires require written authorisation **before entry into service**; Monegasque hires require the stated declaration at entry. Keep the personnel register and complete social registration; the current paper/digital registration runs with the employment/permit application. [Law 629, arts. 1–4](https://legimonaco.mc/tnc/loi/1957/07-17-629/); [CCSS arts. 45–50](https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688/).

Professional employers declare and pay by the **10th of the following month**, including weekends/public holidays. The CSM employer service accepts direct online entry or a payroll file; check pre-filled defaults, worker status, hours/events and the separate CCSS, CAR, CMRC A/B and unemployment bases. Aggregate unemployment base and contribution use the nearest-euro rounding specified by CSM; reconcile that return-level rounding to individual payslip cents. New hires enter in the hiring-month declaration. Amendments to old months use complementary declarations; notify departures within **seven days**. Review CCSS/CAR/CMRC annual reconciliation and the unemployment DRA made available in February. Domestic employers declare monthly but pay within **ten days of receiving the contribution call**, a different trigger. [October 2026 employer letter, p. 2, express weekend/holiday rule](https://www.caisses-sociales.mc/content/download/3439/file/Lettre_information_aux_employeurs_octobre_2025.pdf); [CSM declaration instructions](https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/modalites-declaratives); [DSM notice, §§3.2.3, 3.3, 4](https://www.caisses-sociales.mc/content/download/2726/file/DSM_notice_explicative_detaillee.pdf); [domestic payment](https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-de-gens-de-maison/cotisations).

Monthly salaried employees must be paid at least monthly. Commerce/industry manual workers require at least two payments a month no more than sixteen days apart, subject to the inspector-authorised monthly computation with a mid-month advance. Minimum adult hourly pay is EUR **12.02 from January**, EUR **12.31 from 1 June 2026**; for 169 monthly hours the published bases are EUR **2,031.38** and **2,080.39**. Check a higher occupational/conventional minimum. The mandatory exceptional 5% allowance on legal minima is excluded from social contributions; if maintained on pay above those minima, CSM says it becomes contributable remuneration. It is not an automatic untaxed addition to every salary. [Law 739, arts. 4–5, 11](https://legimonaco.mc/tnc/loi/1963/03-16-739/); [January circular](https://legimonaco.mc/tnc/autre-texte-reglementaire/2025/12-19-2025u13@2026.01.01); [June circular](https://legimonaco.mc/tnc/autre-texte-reglementaire/2026/05-26-2026-8/); [CSM 5% instructions](https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/modalites-declaratives).

Give a payslip with each wage payment showing employer/employee identity, role/classification, period and normal/overtime hours, rate, cash/in-kind components, bonuses, contributable elements, gross, named deductions, actual net and payment date, plus remuneration/hours declared to the social and accident insurers. Keep personnel/payroll books five years from closure. Electronic payslips require notice at hiring or one month before first issue, the employee's opposition rights, integrity, secure private communication and five-year availability. [Law 638, arts. 1–4](https://legimonaco.mc/tnc/loi/1958/01-11-638/); [Order 58-150, arts. 1–2 bis](https://legimonaco.mc/tnc/arrete-ministeriel/1958/04-24-58-150/); [Order 2019-1088, arts. 1–6](https://legimonaco.mc/tnc/arrete-ministeriel/2019/12-20-2019-1088/).

**Independent enrolment.** Ordinance 1.812 article 2 requires the CARTI application on its designated form with evidence **within one month of starting or restarting** activity. CSM’s joint CAMTI/CARTI route takes effect at actual start for own-name/SNC/SCS activity, even before turnover; an SARL managing associate applies within one month of RCI registration, and an independent professional artist within one month of NIS registration. Obtain/return the signed forms to CSM’s contribution-collection service with NIS certificate, family-status evidence and the medical-benefit/contribution bank details and CAMTI/CARTI mandates specified by CSM. Check CAMTI’s exception where the same activity already has Monaco medical coverage. Also screen a Monaco-resident retiree of CARTI or a French self-employed scheme for mandatory CAMTI affiliation, except where already medically covered by a salaried/civil-service scheme as a retiree or as the spouse of a retired employee/civil servant. This retirement affiliation screen is separate from active-worker CARTI contributions and does not establish a new retiree contribution tariff. Automatic dispatch of forms does not remove the application deadline. [Ordinance 1.812, art. 2](https://legimonaco.mc/tnc/ordonnance/1958/05-30-1.812/); [CSM independent membership](https://www.caisses-sociales.mc/accueil/travailleur-independant/travailleur-independant/adhesion).

For independents, CAMTI is paid **in advance** and CARTI **in arrears**, quarterly within the first ten days of January, April, July and October. The October 2026 payments therefore cover CAMTI October–December at the new rate and CARTI July–September at the old rate. Bank direct debit is mandatory; other payment attracts EUR 30 processing cost. Class election renews to 30 September: the ordinance specifies notification during October, while the 2026 circular permits return of the annual class notice by **15 November 2026**. Keep the notice and use the earlier statutory timetable where possible; do not treat the practical extension as a permanent change to the ordinance. Notify cessation/suspension to CARTI within thirty days. A medically justified total interruption can obtain an exemption on application only if activity does not continue through a spouse/employee. [CSM independent procedure](https://www.caisses-sociales.mc/accueil/travailleur-independant/travailleur-independant/cotisations); [Ordinance 1.812, arts. 3–8](https://legimonaco.mc/tnc/ordonnance/1958/05-30-1.812/); [2026 circular, p. 2](https://www.caisses-sociales.mc/content/download/3108/file/CSM-Lettre-Information-TravailleursIndependants-2026.pdf).

## Penalties and interest

CCSS late payment triggers a 10% increase plus 1% monthly interest; article 35 counts a partial month exceeding a fortnight as a full month. Failure of mandatory digital declaration/payment can add EUR 30. Late declarations have 5–10% increases; omission/false wage statements 10–50%, doubled for repeat offences. These are distinct triggers, not one generic charge. Unpaid contributions can also expose the employer to the benefits-reimbursement liability in article 36. [CCSS arts. 27–29, 33–36](https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688/).

For independent CARTI, late payment beyond ten days attracts 1% per month, with any fraction a whole month; CAMTI’s published rule adds a 10% increase and 1% monthly interest. Payslip/register defaults under Law 638 art. 10 use Penal Code art. 29(2), EUR 75–200, with the stated repeat-offence escalation to art. 26(1), EUR 1,000–2,250. Wage-minimum violations have Law 739 art. 13's separate sanctions; do not substitute a tax-filing penalty. [Ordinance 1.812, art. 5](https://legimonaco.mc/tnc/ordonnance/1958/05-30-1.812/); [independent payment rules](https://www.caisses-sociales.mc/accueil/travailleur-independant/travailleur-independant/cotisations); [Law 638, art. 10](https://legimonaco.mc/tnc/loi/1958/01-11-638/); [Penal Code, arts. 26, 29](https://legimonaco.mc/code/code-penal/).

## Cross-border points

A worker genuinely working in Monaco ordinarily enters the Monaco system, subject to the relevant agreement. Under the France convention, test its personal scope and article 3 exceptions rather than importing an EU A1 rule automatically. The telework limb for residents of either state working exclusively for an employer in the other keeps employer-state affiliation if **at least one third of weekly work is in the employer's premises**. Home work outside that exception and travelling-sales/transport/public-service cases have different rules. The competent institution must establish the actual coverage. [France–Monaco social convention, arts. 2–4, especially 3(2)(h)](https://www.cleiss.fr/pdf/conv_monaco.pdf).

For temporary Monaco-to-France posting, the particular administrative arrangement permits a planned period up to **twelve months including leave**, without replacing a worker whose posting ended; unforeseen extension needs approval before expiry and is limited to a further twelve months. CSM routes France/Italy applications through employer services, “Gestion / Détacher un salarié”. Its Italy posting route covers Italian/Monegasque nationals and an initial period up to twelve months, with a separate extension request if work remains unfinished. A person hired directly to work abroad is not a posted worker. Outside France/Italy, Monaco continuation alone does not exempt foreign contributions: establish the destination-country duty to prevent dual charges. [Particular arrangement, 7 April 2000, art. 2, in official consolidated text pp. 42–43](https://www.cleiss.fr/pdf/conv_monaco.pdf); [CSM posting procedure](https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/detachement-a-l-etranger).

For a French-tax-resident employee paid by a Monaco employer for work **performed in Monaco**, French income-tax collection is by the employee's contemporary advance, collected by DGFiP from their bank account, rather than an assumed Monaco payroll personal-tax deduction. Separately analyse work days actually performed in France; the foreign-source rule cannot simply be used for those days. Return the French taxable salary under the French rules and apply the [individual residence decision](mc-income-tax.md). [BOI-IR-PAS-10-10-20, II §100 and I-F §§94–98](https://bofip.impots.gouv.fr/bofip/11242-PGP.html/identifiant=BOI-IR-PAS-10-10-20-20230706); [ministerial Monaco application, response 9837](https://questions.assemblee-nationale.fr/q15/15-9837QE.htm). Other-country personal taxes use that country's Guide.

## Two worked examples that recompute

### Ordinary October 2026 full month

Assume a fully covered professional CGCS employee has EUR 3,000 cash gross, above the applicable minimum, with no benefits, 5% allowance, special rates, absence, other deduction or foreign payroll withholding. CCSS/OMT/CGCS is EUR 403.50. CAR is EUR 251.70 employer and EUR 205.50 employee; unemployment EUR 120 / EUR 72; CMRC EUR 180.36 / EUR 120.24. Employer contributions total EUR 955.56 and employee deductions EUR 397.74, giving cash net EUR 2,602.26. Employer cost before the actual private insurance and other contractual costs is EUR 3,955.56.

```oa-check
name: October 2026 ordinary full-month payroll at EUR 3000
inputs:
  pay: 3000
steps:
  - ccss: round(min(pay, 10000) * 0.1345, 2)
  - car_er: round(min(pay, 6276) * 0.0839, 2)
  - car_ee: round(min(pay, 6276) * 0.0685, 2)
  - unemp_er: round(min(pay, 16020) * 0.04, 2)
  - unemp_ee: round(min(pay, 16020) * 0.024, 2)
  - ta: min(pay, 4067)
  - tb: max(0, min(pay, 32536) - 4067)
  - cmrc: ta * 0.1002 + tb * 0.2429
  - cmrc_er: round(cmrc * 0.6, 2)
  - cmrc_ee: round(cmrc * 0.4, 2)
  - employer: ccss + car_er + unemp_er + cmrc_er
  - employee: car_ee + unemp_ee + cmrc_ee
  - cash_net: pay - employee
  - cost_before_insurance: pay + employer
expected:
  employer: 955.56
  employee: 397.74
  cash_net: 2602.26
  cost_before_insurance: 3955.56
```

### October 2026 ceiling and CMRC B case

Use the same ordinary assumptions for EUR 12,000 cash gross in **October 2026**: CCSS EUR 1,345.00 on the EUR 10,000 cap; CAR EUR 526.56 / EUR 429.91 on the EUR 6,276 cap; unemployment EUR 480 / EUR 288. CMRC A is EUR 4,067, B EUR 7,933, total EUR 2,334.4391 before split, or EUR 1,400.66 employer and EUR 933.78 employee at the illustrated cent rounding. Employer contributions total EUR 3,752.22; employee deductions EUR 1,651.69; cash net EUR 10,348.31. For January to September 2026 pay periods use the earlier caps and rates in the table (CCSS EUR 9,800, CAR EUR 6,112 at 8.33% employer, CMRC A EUR 3,971 and B to EUR 31,768), from the [CSM employer circular, October 2025](https://web.archive.org/web/20251215011100id_/https://www.caisses-sociales.mc/content/download/3439/file/Lettre_information_aux_employeurs_octobre_2025.pdf), which states them as applying from 1 October 2025 for the 2025-26 social year. Both examples separate individual cent calculations from CSM's aggregate return rounding.

```oa-check
name: October 2026 ordinary payroll above the CCSS and CAR caps
inputs:
  pay: 12000
steps:
  - ccss: round(min(pay, 10000) * 0.1345, 2)
  - car_er: round(min(pay, 6276) * 0.0839, 2)
  - car_ee: round(min(pay, 6276) * 0.0685, 2)
  - unemp_er: round(min(pay, 16020) * 0.04, 2)
  - unemp_ee: round(min(pay, 16020) * 0.024, 2)
  - ta: min(pay, 4067)
  - tb: max(0, min(pay, 32536) - 4067)
  - cmrc: ta * 0.1002 + tb * 0.2429
  - cmrc_er: round(cmrc * 0.6, 2)
  - cmrc_ee: round(cmrc * 0.4, 2)
  - employer: ccss + car_er + unemp_er + cmrc_er
  - employee: car_ee + unemp_ee + cmrc_ee
  - cash_net: pay - employee
expected:
  ta: 4067
  tb: 7933
  employer: 3752.22
  employee: 1651.69
  cash_net: 10348.31
```

## Ask the client first

- Which acquisition months, scheme affiliations and CGCS/CMRC rates apply?
- What are worker, mandate, ownership/licence, residence, work-location and coverage facts?
- What hours, benefits, absences, leave/notice, minima and reimbursement evidence exist?
- Does a domestic reduction, self-employed class, foreign work day or posting apply?
- What permits, declarations, prior cap reconciliations, insurance and payment records exist?

## Sources

| Official source and provisions read | URL | Read on |
|---|---|---|
| CSM October 2026 employer letter, p. 2, 10th including weekends/holidays and termination-base note | https://www.caisses-sociales.mc/content/download/3439/file/Lettre_information_aux_employeurs_octobre_2025.pdf | 2026-10-25 |
| CSM independent affiliation, populations, dates and forms/evidence | https://www.caisses-sociales.mc/accueil/travailleur-independant/travailleur-independant/adhesion | 2026-10-25 |
| CSM current professional schedule and components | https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations | 2026-10-25 |
| CSM October 2025 employer letter p. 1; archived because live file now serves October 2026 | https://web.archive.org/web/20251215011100id_/https://www.caisses-sociales.mc/content/download/3439/file/Lettre_information_aux_employeurs_octobre_2025.pdf | 2026-10-25 |
| CSM "Lettre d'information aux Employeurs" CCSS-CAR-CMRC, October 2025, p. 1, "Plafonds et taux de cotisations au 1er octobre 2025": CCSS 9,800/117,600; CAR 6,112/73,344, base 1,528, 7.45% + 0.88%; CMRC A 3,971 | https://web.archive.org/web/20251215011100id_/https://www.caisses-sociales.mc/content/download/3439/file/Lettre_information_aux_employeurs_octobre_2025.pdf | 2026-10-27 |
| CSM "Lettre d'information" CAMTI-CARTI, October 2025, p. 2, "Cotisations au 1er octobre 2025": CAMTI 1,101; CARTI classes 550.08-2,200.32, surcharge 0% | https://web.archive.org/web/20251016094431id_/https://www.caisses-sociales.mc/content/download/3108/file/Lettre_information_travailleurs_independants_octobre_2025.pdf | 2026-10-27 |
| Law 455, arts. 8 ter–9; CAR ceiling/rate framework | https://legimonaco.mc/tnc/loi/1947/06-27-455/ | 2026-10-25 |
| Orders 2025-584, 585, 586 and 589, arts. 1–3; linked individually above | https://legimonaco.mc/tnc/arrete-ministeriel/2025/10-30-2025-584/ | 2026-10-25 |
| CCSS rules, arts. 15–36, 45–56; current and 14 June 2025 versions | https://legimonaco.mc/tnc/arrete-ministeriel/1991/12-20-91-688/ | 2026-10-25 |
| CAR internal rules, art. 1, PDF p. 2, visually read | https://www.caisses-sociales.mc/content/download/2232/12460?version=17 | 2026-10-25 |
| CSM director, CMRC and unemployment detail pages; linked above | https://www.caisses-sociales.mc/media/multimedia/lightbox/specificites-cmrc | 2026-10-25 |
| CSM declarations, corrections, 5% and departures | https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/modalites-declaratives | 2026-10-25 |
| DSM notice, §§3.2.3, 3.3, 4, PDF pp. 10–15 | https://www.caisses-sociales.mc/content/download/2726/file/DSM_notice_explicative_detaillee.pdf | 2026-10-25 |
| Domestic staff, Order 2023-727, arts. 1–7 | https://legimonaco.mc/tnc/arrete-ministeriel/2023/12-07-2023-727/ | 2026-10-25 |
| CSM domestic schedule and payment | https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-de-gens-de-maison/cotisations | 2026-10-25 |
| CSM independent schedule and payment | https://www.caisses-sociales.mc/accueil/travailleur-independant/travailleur-independant/cotisations | 2026-10-25 |
| CSM October 2025 independent letter p. 2, preserved capture | https://web.archive.org/web/20251016094431id_/https://www.caisses-sociales.mc/content/download/3108/file/Lettre_information_travailleurs_independants_octobre_2025.pdf | 2026-10-25 |
| CSM October 2026 independent letter p. 2 | https://www.caisses-sociales.mc/content/download/3108/file/CSM-Lettre-Information-TravailleursIndependants-2026.pdf | 2026-10-25 |
| Law 644, arts. 9–12; Ordinance 1.812, arts. 2–9; links above | https://legimonaco.mc/tnc/loi/1958/01-17-644/ | 2026-10-25 |
| Old class threshold, art. 1, historical version | https://legimonaco.mc/tnc/arrete-ministeriel/1977/01-21-77-21@1977.02.12 | 2026-10-25 |
| New class threshold, Order 2026-366, arts. 1–2 | https://legimonaco.mc/tnc/arrete-ministeriel/2026/07-02-2026-366/ | 2026-10-25 |
| Law 629, arts. 1–4, hiring | https://legimonaco.mc/tnc/loi/1957/07-17-629/ | 2026-10-25 |
| Law 739, arts. 4–5, 11, 13, wages | https://legimonaco.mc/tnc/loi/1963/03-16-739/ | 2026-10-25 |
| January and June wage circulars, tables and 5% paragraphs | https://legimonaco.mc/tnc/autre-texte-reglementaire/2026/05-26-2026-8/ | 2026-10-25 |
| Law 638, arts. 1–4, 8, 10 | https://legimonaco.mc/tnc/loi/1958/01-11-638/ | 2026-10-25 |
| Order 58-150, arts. 1–2 bis | https://legimonaco.mc/tnc/arrete-ministeriel/1958/04-24-58-150/ | 2026-10-25 |
| Order 2019-1088, arts. 1–7 | https://legimonaco.mc/tnc/arrete-ministeriel/2019/12-20-2019-1088/ | 2026-10-25 |
| Penal Code, arts. 26, 29 | https://legimonaco.mc/code/code-penal/ | 2026-10-25 |
| France–Monaco social convention, arts. 2–4 and particular arrangement art. 2 | https://www.cleiss.fr/pdf/conv_monaco.pdf | 2026-10-25 |
| CSM posting, France/Italy and other-country procedure | https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/detachement-a-l-etranger | 2026-10-25 |
| BOI-IR-PAS-10-10-20, I-F §§94–98, II §100 | https://bofip.impots.gouv.fr/bofip/11242-PGP.html/identifiant=BOI-IR-PAS-10-10-20-20230706 | 2026-10-25 |
| Ministerial response 9837, Monaco salary collection | https://questions.assemblee-nationale.fr/q15/15-9837QE.htm | 2026-10-25 |

The earlier official PDFs were read and visually checked from dated archive captures because their live download IDs now return 2026 documents. They are not claimed as fresh live 2025 downloads. Original source URLs, capture dates, hashes, corroborating instruments and exceptions are recorded in the country research receipts. The January to September 2026 (social year 2025-26) CCSS, CAR and CMRC caps, the 0.88% CAR variable employer rate and the 2025-26 CAMTI and CARTI quarterly amounts are confirmed from the official October 2025 CSM circulars themselves (headed "au 1er octobre 2025"; the social year runs to 30 September), re-read 27 October 2026 from the dated archive captures; no live official page now states them. **Not yet confirmed:** special occupational flat bases, derogatory CMRC contracts and sector-specific employment costs. These require their own schedule; do not apply the ordinary examples to those cases without classification.

> Contributed by Michael Cutajar.