---
name: mc-payroll-social
description: "Source-cited draft: payroll & social contributions for Monaco (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mc-payroll-social"
  jurisdiction: "MC"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Monaco Payroll & Social Contributions

## Social security contributions (Caisses Sociales de Monaco)

- **PAYE / wage withholding** — None — no income tax is withheld from Monaco salaries because there is no personal income tax (Monaco has no payroll income-tax withholding (PAYE) because there is no personal income tax, but employers and employees pay social security contributions to the Caisses Sociales de Monaco. Rates and ceilings are index-linked and revised in January and October each year.)  _(Monaco tax code (absence of personal income tax))_
- **CCSS (sickness, maternity, family) — employer rate** — 13.45% (including CGCS) percent  _(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) EUR  _(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 employer percent ((approx — confirm))  _(Caisses Sociales de Monaco — employee contribution schedule)_
- **CAR (retirement / pension) — employer rate** — 8.33% percent  _(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% percent  _(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) EUR  _(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% percent  _(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% percent  _(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) EUR  _(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 employee percent ((approx — confirm split and ceiling))  _(Caisses 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 exercise EUR (per quarter)  _(Caisses Sociales de Monaco — CAMTI)_
- **Contribution remittance** — Employer declares and pays contributions quarterly to the Caisses Sociales de Monaco (monthly for larger employers) ((approx — confirm frequency by headcount))  _(Caisses Sociales de Monaco — employer obligations)_

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mc-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mc-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.