Employees aged 14 to 29 paid 200 to 500 euros, 2023, file weights
17,844Estimated2023
Definition
What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.
data/income/bts_pay_2023.csv: age 14 to 29, band 01, weight summed over sectors
Published
24 March 2026
As published
17,844
Read
2026-10-14
Why believe this?
Employees aged 40 to 49 paid 8,000 to 10,000 euros, 2023, file weights
180,804Estimated2023
Definition
What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.
data/income/bts_pay_2023.csv: age 40 to 49, band 09, weight summed over sectors
Published
24 March 2026
As published
180,804
Read
2026-10-14
Why believe this?
Employees aged 60 to 100 paid 28,000 to 30,000 euros, 2023, file weights
74,436Estimated2023
Definition
What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.
geo=FRunit=MIO_EURsector=S13na_item=TEcofog99=GF09time=2024 · query this cell
As published
€148,639.6 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-14
Calculation
Transformation
Divided by 1,000 to give billions, then rounded for display.
Why believe this?
Property income, share of disposable income, ages 40 to 49, 2023
8%Estimated2023
Definition
What it counts
Share of the mean disposable income of households of this age of reference person, percent (ERFS 2023, T03); direct taxes are income tax, CSG, CRDS and residence tax.
Sheet “ERFS_T03”, row 9 “Revenus du patrimoine”, column D
Published
17 February 2026
As published
8.0%
Read
2026-10-14
Why believe this?
3–10, share of Other taxes on income and wealth by age profile
0%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.
Calculation
Computed as
Σ over ages 3 to 10 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = csg of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Pension contributions × 3–10, share of Pension contributions by age profile ÷ 100
3–10, share of Pension contributions by age profile 0%
Result
€0.0 billion
Why believe this?
11–17, Unemployment benefits
€132mEstimated2024
Definition
What it counts
Unemployment insurance and solidarity benefits.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Unemployment benefits × 11–17, share of Unemployment benefits by age profile ÷ 100
11–17, share of Unemployment benefits by age profile 0.3%
Result
€0.1 billion
Why believe this?
11–17, Collective services
€29.4bnEstimated2024
Definition
What it counts
Defence, police, justice, general administration and other collective spending, spread over people, net of other transfers and of balances with the rest of the world, which are small and negative overall.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Collective services × 11–17, share of Collective services by age profile ÷ 100
Sick pay and work-injury benefits, family benefits, minimum incomes, disability benefits, and the reimbursements of firms' group health insurance, which Insee counts among cash benefits.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Other cash benefits × 18–29, share of Other cash benefits by age profile ÷ 100
18–29, share of Other cash benefits by age profile 14.1%
Result
€20.4 billion
Why believe this?
30–39, Collective services
€41bnEstimated2024
Definition
What it counts
Defence, police, justice, general administration and other collective spending, spread over people, net of other transfers and of balances with the rest of the world, which are small and negative overall.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Collective services × 30–39, share of Collective services by age profile ÷ 100
30–39, share of Collective services by age profile 12.2%
Result
€41.0 billion
Why believe this?
30–39, Pension contributions
€68bnEstimated2024
Definition
What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Pension contributions × 30–39, share of Pension contributions by age profile ÷ 100
30–39, share of Pension contributions by age profile 23.2%
Result
€68.0 billion
Why believe this?
65–79, share of CSG on capital income by age profile
26.2%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Insee publishes wealth by age of the household's reference person; it is put on the residents of that age band, spouses taken as the same age, children holding none. Any allocation that keeps a household's wealth within its reference person's band gives the same total to each band; ownership across bands, by a spouse or an adult child of another age, is untested, for want of households' composition by age. Which ages inside a band hold it is the assumption varied: here the amount per person is flat within each band.
Calculation
Computed as
Σ over ages 65 to 79 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = wealth of data/income/nta_allocation.csv summed over these ages. Profile: Gross wealth by age of the reference person. Sources: Insee, Patrimoine et endettement des ménages en 2024 (start of 2024).
65–79, share of Other taxes on income and wealth by age profile
15.3%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.
Calculation
Computed as
Σ over ages 65 to 79 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = csg of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
65–79, share of Other contributions by age profile
1.8%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Calculation
Computed as
Σ over Insee's rows of (the row's 2023 amount × its share by age) ÷ Σ of the rows' amounts
From
Everyone, Autres cotisations sociales (maladie, invalidité, ATMP)1, Insee €142.8bn
65–79, share of Autres cotisations sociales (maladie, invalidité, ATMP)1 by age profile 1.8%
Everyone, Cotisations sociales chômage1, Insee €33.2bn
65–79, share of Cotisations sociales chômage1 by age profile 1.8%
Everyone, Cotisations sociales famille1, Insee €38bn
65–79, share of Cotisations sociales famille1 by age profile 1.8%
Result
1.8%
Why believe this?
80 and over, share of Cotisations sociales famille1 by age profile
0.2%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Employees' pay is their total annual net pay, from Insee's base Tous salariés of 2023 (private and public employers, salariés file, a sample of 1/12): it counts part-year and part-time work once. The file over-represents employees born in an even year, so single ages alternate; ages are taken in pairs, one born in an even year and one in an odd one, and the pay per person is smoothed within each pair, keeping its mean. The file's weights give counts of the file, not volumes: only the shape across ages is used. Pay is in bands; the central case values each closed band at its midpoint and the open band, 50,000 euros and over, at the mean of one Pareto tail fitted on the two top bands of all ages. Variants value the open band by age group and the closed bands at their bounds. Other alternatives price the Enquête emploi's employees by age (PEMP01 scaled to CSS08's employees by broad band) by Insee's revenu salarial, by the full-time-equivalent salary, or by their geometric mean, an arbitrary midpoint. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person. Sources: Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
From
Employees' total net pay, ages 14 to 29, 2023, file weights, € billion €120.1bn
Employees' total net pay, ages 30 to 39, 2023, file weights, € billion €171.4bn
Employees' total net pay, ages 40 to 49, 2023, file weights, € billion €192.7bn
Employees' total net pay, ages 50 to 59, 2023, file weights, € billion €195.4bn
Employees' total net pay, ages 60 to 100, 2023, file weights, € billion €54.8bn
Self-employment income per household, ages 18 to 29, 2023 €1,480
Self-employment income per household, ages 30 to 39, 2023 €3,236
Self-employment income per household, ages 40 to 49, 2023 €2,889
Self-employment income per household, ages 50 to 64, 2023 €3,102
Self-employment income per household, ages 65 to 74, 2023 €1,013
Self-employment income per household, ages 75 to 100, 2023 €827
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat
Insee attributes the whole amount to residents; the part falling outside France is taken out of every group in proportion.
Calculation
Computed as
0–2, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
Every transfer attributed to the group, subsidies included.
Calculation
Computed as
40–49, Subsidies on products + 40–49, Subsidies on production + 40–49, Pensions + 40–49, Unemployment benefits + 40–49, Other cash benefits + 40–49, Health care + 40–49, Education + 40–49, Social care and housing aid + 40–49, Culture and leisure + 40–49, Collective services
Every levy attributed to the group, gross of subsidies.
Calculation
Computed as
0–2, Taxes on products + 0–2, Taxes on production + 0–2, Corporate tax + 0–2, CSG on earnings and benefits + 0–2, CSG on capital income + 0–2, Income tax + 0–2, Other taxes on income and wealth + 0–2, Pension contributions + 0–2, Other contributions
Every transfer attributed to the group, subsidies included.
Calculation
Computed as
50–64, Subsidies on products + 50–64, Subsidies on production + 50–64, Pensions + 50–64, Unemployment benefits + 50–64, Other cash benefits + 50–64, Health care + 50–64, Education + 50–64, Social care and housing aid + 50–64, Culture and leisure + 50–64, Collective services
50–64, share of Other taxes on income and wealth by age profile
30.2%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.
Calculation
Computed as
Σ over ages 50 to 64 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = csg_agetail of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Caveat
An allocation scenario: Insee attributes the whole CSG to each group but does not split it by base, and no source found gives the bases of the CSG on capital income by group. The CSG on investment income (interest, dividends, life insurance) is shared as Insee's net financial income. The CSG on property income is levied on rents landlords receive, capital gains and annuities; Insee's only row near it adds owner-occupiers' imputed rents, which pay no CSG, and holds no capital gains, so sharing it as that row is a convention. The alternatives share all of it as net financial income, or as the group's whole capital income.
Calculation
Computed as
CSG on capital income × 65–79, share of CSG on capital income by age profile ÷ 100
65–79, share of CSG on capital income by age profile 26.2%
Result
€4.6 billion
Why believe this?
65–79, share of Pension contributions by age profile
1.9%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Employees' pay is their total annual net pay, from Insee's base Tous salariés of 2023 (private and public employers, salariés file, a sample of 1/12): it counts part-year and part-time work once. The file over-represents employees born in an even year, so single ages alternate; ages are taken in pairs, one born in an even year and one in an odd one, and the pay per person is smoothed within each pair, keeping its mean. The file's weights give counts of the file, not volumes: only the shape across ages is used. Pay is in bands; the central case values each closed band at its midpoint and the open band, 50,000 euros and over, at the mean of one Pareto tail fitted on the two top bands of all ages. Variants value the open band by age group and the closed bands at their bounds. Other alternatives price the Enquête emploi's employees by age (PEMP01 scaled to CSS08's employees by broad band) by Insee's revenu salarial, by the full-time-equivalent salary, or by their geometric mean, an arbitrary midpoint. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 65 to 79 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings_agetail of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × their total annual net pay (base Tous salariés), the open band valued by age group, and self-employment income by age of the household's reference person. Sources: Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
From
Employees' total net pay, ages 14 to 29, 2023, file weights, € billion €119.2bn
Employees' total net pay, ages 30 to 39, 2023, file weights, € billion €169.3bn
Employees' total net pay, ages 40 to 49, 2023, file weights, € billion €193.5bn
Employees' total net pay, ages 50 to 59, 2023, file weights, € billion €197.8bn
Employees' total net pay, ages 60 to 100, 2023, file weights, € billion €59bn
Self-employment income per household, ages 18 to 29, 2023 €1,480
Self-employment income per household, ages 30 to 39, 2023 €3,236
Self-employment income per household, ages 40 to 49, 2023 €2,889
Self-employment income per household, ages 50 to 64, 2023 €3,102
Self-employment income per household, ages 65 to 74, 2023 €1,013
Self-employment income per household, ages 75 to 100, 2023 €827
80 and over, share of Cotisations sociales famille1 by age profile
0.2%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Employees' pay is their total annual net pay, from Insee's base Tous salariés of 2023 (private and public employers, salariés file, a sample of 1/12): it counts part-year and part-time work once. The file over-represents employees born in an even year, so single ages alternate; ages are taken in pairs, one born in an even year and one in an odd one, and the pay per person is smoothed within each pair, keeping its mean. The file's weights give counts of the file, not volumes: only the shape across ages is used. Pay is in bands; the central case values each closed band at its midpoint and the open band, 50,000 euros and over, at the mean of one Pareto tail fitted on the two top bands of all ages. Variants value the open band by age group and the closed bands at their bounds. Other alternatives price the Enquête emploi's employees by age (PEMP01 scaled to CSS08's employees by broad band) by Insee's revenu salarial, by the full-time-equivalent salary, or by their geometric mean, an arbitrary midpoint. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings_agetail of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × their total annual net pay (base Tous salariés), the open band valued by age group, and self-employment income by age of the household's reference person. Sources: Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
From
Employees' total net pay, ages 14 to 29, 2023, file weights, € billion €119.2bn
Employees' total net pay, ages 30 to 39, 2023, file weights, € billion €169.3bn
Employees' total net pay, ages 40 to 49, 2023, file weights, € billion €193.5bn
Employees' total net pay, ages 50 to 59, 2023, file weights, € billion €197.8bn
Employees' total net pay, ages 60 to 100, 2023, file weights, € billion €59bn
Self-employment income per household, ages 18 to 29, 2023 €1,480
Self-employment income per household, ages 30 to 39, 2023 €3,236
Self-employment income per household, ages 40 to 49, 2023 €2,889
Self-employment income per household, ages 50 to 64, 2023 €3,102
Self-employment income per household, ages 65 to 74, 2023 €1,013
Self-employment income per household, ages 75 to 100, 2023 €827
Sick pay and work-injury benefits, family benefits, minimum incomes, disability benefits, and the reimbursements of firms' group health insurance, which Insee counts among cash benefits.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Other cash benefits × 3–10, share of Other cash benefits by age profile ÷ 100
3–10, share of Other cash benefits by age profile 8.4%
Result
€12.1 billion
Why believe this?
3–10, Taxes on products
€15.5bnEstimated2024
Definition
What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat
Insee attributes the whole amount to residents; the part falling outside France is taken out of every group in proportion.
Calculation
Computed as
3–10, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Employees' pay is their total annual net pay, from Insee's base Tous salariés of 2023 (private and public employers, salariés file, a sample of 1/12): it counts part-year and part-time work once. The file over-represents employees born in an even year, so single ages alternate; ages are taken in pairs, one born in an even year and one in an odd one, and the pay per person is smoothed within each pair, keeping its mean. The file's weights give counts of the file, not volumes: only the shape across ages is used. Pay is in bands; the central case values each closed band at its midpoint and the open band, 50,000 euros and over, at the mean of one Pareto tail fitted on the two top bands of all ages. Variants value the open band by age group and the closed bands at their bounds. Other alternatives price the Enquête emploi's employees by age (PEMP01 scaled to CSS08's employees by broad band) by Insee's revenu salarial, by the full-time-equivalent salary, or by their geometric mean, an arbitrary midpoint. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 3 to 10 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings_bandlow of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × their total annual net pay (base Tous salariés), the closed bands at their lower bounds, and self-employment income by age of the household's reference person. Sources: Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
From
Employees' total net pay, ages 14 to 29, 2023, file weights, € billion €111.8bn
Employees' total net pay, ages 30 to 39, 2023, file weights, € billion €162.1bn
Employees' total net pay, ages 40 to 49, 2023, file weights, € billion €183bn
Employees' total net pay, ages 50 to 59, 2023, file weights, € billion €185.9bn
Employees' total net pay, ages 60 to 100, 2023, file weights, € billion €52.1bn
Self-employment income per household, ages 18 to 29, 2023 €1,480
Self-employment income per household, ages 30 to 39, 2023 €3,236
Self-employment income per household, ages 40 to 49, 2023 €2,889
Self-employment income per household, ages 50 to 64, 2023 €3,102
Self-employment income per household, ages 65 to 74, 2023 €1,013
Self-employment income per household, ages 75 to 100, 2023 €827
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat
Insee attributes the whole amount to residents; the part falling outside France is taken out of every group in proportion.
Calculation
Computed as
80 and over, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
Every transfer attributed to the group, subsidies included.
Calculation
Computed as
0–2, Subsidies on products + 0–2, Subsidies on production + 0–2, Pensions + 0–2, Unemployment benefits + 0–2, Other cash benefits + 0–2, Health care + 0–2, Education + 0–2, Social care and housing aid + 0–2, Culture and leisure + 0–2, Collective services
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Pension contributions × 0–2, share of Pension contributions by age profile ÷ 100
3–10, share of Other taxes on income and wealth by age profile
0%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.
Calculation
Computed as
Σ over ages 3 to 10 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = csg_bandhigh of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
No source publishes income tax by age of the declarant: DGFiP's statistics are by decile, rate band, commune or kind of income, and DGFiP Analyses n° 10 counts tax households by age without amounts; ERFS T03 gives direct taxes (income tax, CSG, CRDS and residence tax together) by age of the household's reference person. Each profile is therefore an allocation scenario, and the view shows the range of three: the CSG yields by age times T03's direct taxes over earnings, pensions and property income by age (central); T03's direct taxes times TRD04's mean disposable income, per household of each age; and the CSG yields alone, income tax in proportion to them. All three rest on direct taxes or the CSG; no independent source of income tax by age was found, so the range is narrower than the uncertainty.
Calculation
Computed as
Σ over ages 18 to 29 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = income_tax_bandhigh of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by age × Insee's ratio of direct taxes to income by age (allocation scenario). Sources: Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
From
Direct taxes, share of disposable income, ages 18 to 29, 2023 14.5%
Direct taxes, share of disposable income, ages 30 to 39, 2023 15.6%
Direct taxes, share of disposable income, ages 40 to 49, 2023 16.9%
Direct taxes, share of disposable income, ages 50 to 64, 2023 19.5%
Direct taxes, share of disposable income, ages 65 to 74, 2023 15.9%
Direct taxes, share of disposable income, ages 75 to 100, 2023 14.9%
Activity, share of disposable income, ages 18 to 29, 2023 99.2%
Activity, share of disposable income, ages 30 to 39, 2023 101.7%
Activity, share of disposable income, ages 40 to 49, 2023 100%
Activity, share of disposable income, ages 50 to 64, 2023 91.5%
Activity, share of disposable income, ages 65 to 74, 2023 14.9%
Activity, share of disposable income, ages 75 to 100, 2023 4.2%
Pensions, share of disposable income, ages 18 to 29, 2023 2.5%
Pensions, share of disposable income, ages 30 to 39, 2023 0.9%
Pensions, share of disposable income, ages 40 to 49, 2023 1.7%
Pensions, share of disposable income, ages 50 to 64, 2023 12.2%
Pensions, share of disposable income, ages 65 to 74, 2023 80.5%
Pensions, share of disposable income, ages 75 to 100, 2023 88.8%
Property income, share of disposable income, ages 18 to 29, 2023 4.7%
Property income, share of disposable income, ages 30 to 39, 2023 4.9%
Property income, share of disposable income, ages 40 to 49, 2023 8%
Property income, share of disposable income, ages 50 to 64, 2023 11.3%
Property income, share of disposable income, ages 65 to 74, 2023 18.2%
Property income, share of disposable income, ages 75 to 100, 2023 20.6%
Employer and employee contributions to health, disability, work-injury, unemployment and family insurance.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Other contributions × 40–49, share of Other contributions by age profile ÷ 100
40–49, share of Other contributions by age profile 25.7%
Result
€49.0 billion
Why believe this?
50–64, Taxes on products
€66.9bnEstimated2024
Definition
What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat
Insee attributes the whole amount to residents; the part falling outside France is taken out of every group in proportion.
Calculation
Computed as
50–64, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
50–64, share of Taxes on production by age profile
33%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Employees' pay is their total annual net pay, from Insee's base Tous salariés of 2023 (private and public employers, salariés file, a sample of 1/12): it counts part-year and part-time work once. The file over-represents employees born in an even year, so single ages alternate; ages are taken in pairs, one born in an even year and one in an odd one, and the pay per person is smoothed within each pair, keeping its mean. The file's weights give counts of the file, not volumes: only the shape across ages is used. Pay is in bands; the central case values each closed band at its midpoint and the open band, 50,000 euros and over, at the mean of one Pareto tail fitted on the two top bands of all ages. Variants value the open band by age group and the closed bands at their bounds. Other alternatives price the Enquête emploi's employees by age (PEMP01 scaled to CSS08's employees by broad band) by Insee's revenu salarial, by the full-time-equivalent salary, or by their geometric mean, an arbitrary midpoint. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 50 to 64 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings_bandhigh of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × their total annual net pay (base Tous salariés), the closed bands at their upper bounds, and self-employment income by age of the household's reference person. Sources: Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
From
Employees' total net pay, ages 14 to 29, 2023, file weights, € billion €128.3bn
Employees' total net pay, ages 30 to 39, 2023, file weights, € billion €180.7bn
Employees' total net pay, ages 40 to 49, 2023, file weights, € billion €202.4bn
Employees' total net pay, ages 50 to 59, 2023, file weights, € billion €204.9bn
Employees' total net pay, ages 60 to 100, 2023, file weights, € billion €57.5bn
Self-employment income per household, ages 18 to 29, 2023 €1,480
Self-employment income per household, ages 30 to 39, 2023 €3,236
Self-employment income per household, ages 40 to 49, 2023 €2,889
Self-employment income per household, ages 50 to 64, 2023 €3,102
Self-employment income per household, ages 65 to 74, 2023 €1,013
Self-employment income per household, ages 75 to 100, 2023 €827
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Taxes on production × 80 and over, share of Taxes on production by age profile ÷ 100
80 and over, share of Taxes on production by age profile 0.2%
Result
€0.3 billion
Why believe this?
80 and over, Pension contributions
€722mEstimated2024
Definition
What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Pension contributions × 80 and over, share of Pension contributions by age profile ÷ 100
80 and over, share of Pension contributions by age profile 0.2%
Result
€0.7 billion
Why believe this?
3–10, levies paid
€15.5bnEstimated2024
Definition
What it counts
Every levy attributed to the group, gross of subsidies.
Calculation
Computed as
3–10, Taxes on products + 3–10, Taxes on production + 3–10, Corporate tax + 3–10, CSG on earnings and benefits + 3–10, CSG on capital income + 3–10, Income tax + 3–10, Other taxes on income and wealth + 3–10, Pension contributions + 3–10, Other contributions
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.
Calculation
Computed as
Σ over ages 18 to 29 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = csg_mid of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
Sick pay and work-injury benefits, family benefits, minimum incomes, disability benefits, and the reimbursements of firms' group health insurance, which Insee counts among cash benefits.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Other cash benefits × 30–39, share of Other cash benefits by age profile ÷ 100
30–39, share of Other cash benefits by age profile 16%
Result
€23.1 billion
Why believe this?
40–49, share of CSG by age profile
20.9%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.
Calculation
Computed as
Σ over ages 40 to 49 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = csg_mid of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Caveat
An allocation scenario: Insee attributes the whole CSG to each group but does not split it by base, and no source found gives the bases of the CSG on capital income by group. The CSG on investment income (interest, dividends, life insurance) is shared as Insee's net financial income. The CSG on property income is levied on rents landlords receive, capital gains and annuities; Insee's only row near it adds owner-occupiers' imputed rents, which pay no CSG, and holds no capital gains, so sharing it as that row is a convention. The alternatives share all of it as net financial income, or as the group's whole capital income.
Calculation
Computed as
CSG on capital income × 50–64, share of CSG on capital income by age profile ÷ 100
50–64, share of CSG on capital income by age profile 34.3%
Result
€6.1 billion
Why believe this?
65–79, share of Other taxes on income and wealth by age profile
15.5%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.
Calculation
Computed as
Σ over ages 65 to 79 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = csg_mid of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
80 and over, share of Pension contributions by age profile
0.2%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
An alternative: employees by age (Enquête emploi, PEMP01 scaled to CSS08's employees by broad band; 65 to 74 is CSS08's employees of 65 and over) are paid an arbitrary midpoint, the geometric mean of the revenu salarial and the full-time-equivalent salary of their age. Insee's revenu salarial counts part-year work, which the yearly average count also counts, and the full-time-equivalent salary ignores part-time work: none of these is identified, and the central case uses the pay mass of the base Tous salariés instead. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings_mid of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × an arbitrary midpoint, the geometric mean of the revenu salarial and the full-time-equivalent salary of their age, and self-employment income by age of the household's reference person. Sources: Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.
Calculation
Computed as
Σ over ages 0 to 2 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = csg_low of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
No source publishes income tax by age of the declarant: DGFiP's statistics are by decile, rate band, commune or kind of income, and DGFiP Analyses n° 10 counts tax households by age without amounts; ERFS T03 gives direct taxes (income tax, CSG, CRDS and residence tax together) by age of the household's reference person. Each profile is therefore an allocation scenario, and the view shows the range of three: the CSG yields by age times T03's direct taxes over earnings, pensions and property income by age (central); T03's direct taxes times TRD04's mean disposable income, per household of each age; and the CSG yields alone, income tax in proportion to them. All three rest on direct taxes or the CSG; no independent source of income tax by age was found, so the range is narrower than the uncertainty.
Calculation
Computed as
Σ over ages 3 to 10 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = income_tax_low of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by age × Insee's ratio of direct taxes to income by age (allocation scenario). Sources: Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
From
Direct taxes, share of disposable income, ages 18 to 29, 2023 14.5%
Direct taxes, share of disposable income, ages 30 to 39, 2023 15.6%
Direct taxes, share of disposable income, ages 40 to 49, 2023 16.9%
Direct taxes, share of disposable income, ages 50 to 64, 2023 19.5%
Direct taxes, share of disposable income, ages 65 to 74, 2023 15.9%
Direct taxes, share of disposable income, ages 75 to 100, 2023 14.9%
Activity, share of disposable income, ages 18 to 29, 2023 99.2%
Activity, share of disposable income, ages 30 to 39, 2023 101.7%
Activity, share of disposable income, ages 40 to 49, 2023 100%
Activity, share of disposable income, ages 50 to 64, 2023 91.5%
Activity, share of disposable income, ages 65 to 74, 2023 14.9%
Activity, share of disposable income, ages 75 to 100, 2023 4.2%
Pensions, share of disposable income, ages 18 to 29, 2023 2.5%
Pensions, share of disposable income, ages 30 to 39, 2023 0.9%
Pensions, share of disposable income, ages 40 to 49, 2023 1.7%
Pensions, share of disposable income, ages 50 to 64, 2023 12.2%
Pensions, share of disposable income, ages 65 to 74, 2023 80.5%
Pensions, share of disposable income, ages 75 to 100, 2023 88.8%
Property income, share of disposable income, ages 18 to 29, 2023 4.7%
Property income, share of disposable income, ages 30 to 39, 2023 4.9%
Property income, share of disposable income, ages 40 to 49, 2023 8%
Property income, share of disposable income, ages 50 to 64, 2023 11.3%
Property income, share of disposable income, ages 65 to 74, 2023 18.2%
Property income, share of disposable income, ages 75 to 100, 2023 20.6%
Everyone, Remboursements des contrats collectifs de complémentaires santé, Insee €19.3bn
11–17, share of Remboursements des contrats collectifs de complémentaires santé by age profile 3%
Result
7.3%
Why believe this?
11–17, Other contributions
€1bnEstimated2024
Definition
What it counts
Employer and employee contributions to health, disability, work-injury, unemployment and family insurance.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Other contributions × 11–17, share of Other contributions by age profile ÷ 100
11–17, share of Other contributions by age profile 0.5%
Result
€1.0 billion
Why believe this?
30–39, share of Subsidies on production by age profile
21.6%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
An alternative: employees by age (Enquête emploi, PEMP01 scaled to CSS08's employees by broad band; 65 to 74 is CSS08's employees of 65 and over) are paid the revenu salarial of their age. Insee's revenu salarial counts part-year work, which the yearly average count also counts, and the full-time-equivalent salary ignores part-time work: none of these is identified, and the central case uses the pay mass of the base Tous salariés instead. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 30 to 39 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings_low of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × the revenu salarial of their age, and self-employment income by age of the household's reference person. Sources: Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
11–17, share of Cotisations sociales famille1 by age profile
0.9%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
An alternative: employees by age (Enquête emploi, PEMP01 scaled to CSS08's employees by broad band; 65 to 74 is CSS08's employees of 65 and over) are paid the full-time-equivalent salary of their age. Insee's revenu salarial counts part-year work, which the yearly average count also counts, and the full-time-equivalent salary ignores part-time work: none of these is identified, and the central case uses the pay mass of the base Tous salariés instead. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 11 to 17 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings_high of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × the full-time-equivalent salary of their age, and self-employment income by age of the household's reference person. Sources: Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Taxes on production × 30–39, share of Taxes on production by age profile ÷ 100
30–39, share of Taxes on production by age profile 21.5%
Result
€28.1 billion
Why believe this?
30–39, CSG on capital income
€1.8bnEstimated2024
Definition
What it counts
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Caveat
An allocation scenario: Insee attributes the whole CSG to each group but does not split it by base, and no source found gives the bases of the CSG on capital income by group. The CSG on investment income (interest, dividends, life insurance) is shared as Insee's net financial income. The CSG on property income is levied on rents landlords receive, capital gains and annuities; Insee's only row near it adds owner-occupiers' imputed rents, which pay no CSG, and holds no capital gains, so sharing it as that row is a convention. The alternatives share all of it as net financial income, or as the group's whole capital income.
Calculation
Computed as
CSG on capital income × 30–39, share of CSG on capital income by age profile ÷ 100
30–39, share of CSG on capital income by age profile 10.5%
Result
€1.8 billion
Why believe this?
50–64, share of CSG by age profile
30.7%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.
Calculation
Computed as
Σ over ages 50 to 64 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = csg_high of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
Apprenticeship hiring aid, sector aid and other subsidies to producers, attributed to households.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Subsidies on production × 65–79, share of Subsidies on production by age profile ÷ 100
65–79, share of Subsidies on production by age profile 2.1%
Result
€1.1 billion
Why believe this?
80 and over, share of Pension contributions by age profile
0.2%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
An alternative: employees by age (Enquête emploi, PEMP01 scaled to CSS08's employees by broad band; 65 to 74 is CSS08's employees of 65 and over) are paid the full-time-equivalent salary of their age. Insee's revenu salarial counts part-year work, which the yearly average count also counts, and the full-time-equivalent salary ignores part-time work: none of these is identified, and the central case uses the pay mass of the base Tous salariés instead. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings_high of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × the full-time-equivalent salary of their age, and self-employment income by age of the household's reference person. Sources: Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
80 and over, share of Cotisations sociales chômage1 by age profile
0.2%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
An alternative: employees by age (Enquête emploi, PEMP01 scaled to CSS08's employees by broad band; 65 to 74 is CSS08's employees of 65 and over) are paid the full-time-equivalent salary of their age. Insee's revenu salarial counts part-year work, which the yearly average count also counts, and the full-time-equivalent salary ignores part-time work: none of these is identified, and the central case uses the pay mass of the base Tous salariés instead. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.
Calculation
Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = earnings_high of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × the full-time-equivalent salary of their age, and self-employment income by age of the household's reference person. Sources: Insee, Activité, emploi et chômage en 2023, PEMP01 and CSS08 (2023); Insee, Emploi, chômage, revenus du travail, édition 2026: Revenu salarial (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
Sheet “ERFS_T03”, row 15 “Impôts directs”, column C
Published
17 February 2026
As published
15.6%
Read
2026-10-14
Why believe this?
30–39, transfers received
€130.1bnEstimated2024
Definition
What it counts
Every transfer attributed to the group, subsidies included.
Calculation
Computed as
30–39, Subsidies on products + 30–39, Subsidies on production + 30–39, Pensions + 30–39, Unemployment benefits + 30–39, Other cash benefits + 30–39, Health care + 30–39, Education + 30–39, Social care and housing aid + 30–39, Culture and leisure + 30–39, Collective services
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
No source publishes income tax by age of the declarant: DGFiP's statistics are by decile, rate band, commune or kind of income, and DGFiP Analyses n° 10 counts tax households by age without amounts; ERFS T03 gives direct taxes (income tax, CSG, CRDS and residence tax together) by age of the household's reference person. Each profile is therefore an allocation scenario, and the view shows the range of three: the CSG yields by age times T03's direct taxes over earnings, pensions and property income by age (central); T03's direct taxes times TRD04's mean disposable income, per household of each age; and the CSG yields alone, income tax in proportion to them. All three rest on direct taxes or the CSG; no independent source of income tax by age was found, so the range is narrower than the uncertainty.
Calculation
Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = income_tax_households of data/income/nta_allocation.csv summed over these ages. Profile: Direct taxes of households by age of the reference person (ERFS T03 × TRD04), an allocation scenario. Sources: Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024).
From
Direct taxes per household, ages 18 to 29, 2023 €4,770
Direct taxes per household, ages 30 to 39, 2023 €7,212
Direct taxes per household, ages 40 to 49, 2023 €8,878
Direct taxes per household, ages 50 to 64, 2023 €9,758
Direct taxes per household, ages 65 to 74, 2023 €6,198
Direct taxes per household, ages 75 to 100, 2023 €5,355
Every levy attributed to the group, gross of subsidies.
Calculation
Computed as
0–2, Taxes on products + 0–2, Taxes on production + 0–2, Corporate tax + 0–2, CSG on earnings and benefits + 0–2, CSG on capital income + 0–2, Income tax + 0–2, Other taxes on income and wealth + 0–2, Pension contributions + 0–2, Other contributions
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat
Insee attributes the whole amount to residents; the part falling outside France is taken out of every group in proportion.
Calculation
Computed as
11–17, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
Every transfer attributed to the group, subsidies included.
Calculation
Computed as
0–2, Subsidies on products + 0–2, Subsidies on production + 0–2, Pensions + 0–2, Unemployment benefits + 0–2, Other cash benefits + 0–2, Health care + 0–2, Education + 0–2, Social care and housing aid + 0–2, Culture and leisure + 0–2, Collective services
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Income tax × 3–10, share of Income tax by age profile ÷ 100
Every transfer attributed to the group, subsidies included.
Calculation
Computed as
40–49, Subsidies on products + 40–49, Subsidies on production + 40–49, Pensions + 40–49, Unemployment benefits + 40–49, Other cash benefits + 40–49, Health care + 40–49, Education + 40–49, Social care and housing aid + 40–49, Culture and leisure + 40–49, Collective services
Share of French companies' equity held outside France 20.2%
Result
€10.6 billion
Why believe this?
40–49, share of Corporate tax by age profile
16.3%Estimated2024
Definition
What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Insee publishes wealth by age of the household's reference person; it is put on the residents of that age band, spouses taken as the same age, children holding none. Any allocation that keeps a household's wealth within its reference person's band gives the same total to each band; ownership across bands, by a spouse or an adult child of another age, is untested, for want of households' composition by age. Which ages inside a band hold it is the assumption varied: here the amount per person is interpolated linearly between the bands' midpoints, each band keeping its total.
Calculation
Computed as
Σ over ages 40 to 49 of profile × population ÷ Σ over all ages × 100, allocation year 2024: the rows year = 2024, profile = business_wealth_smooth of data/income/nta_allocation.csv summed over these ages. Profile: Financial and professional wealth by age of the reference person, interpolated between the bands' midpoints. Sources: Insee, Patrimoine et endettement des ménages en 2024 (start of 2024).
From
Financial and professional wealth, weight of ages 18 to 29 3,236.8
Financial and professional wealth, weight of ages 30 to 39 9,295.1
Financial and professional wealth, weight of ages 40 to 49 19,710
Financial and professional wealth, weight of ages 50 to 59 29,319.6
Financial and professional wealth, weight of ages 60 to 69 27,264.8
Financial and professional wealth, weight of ages 70 to 100 32,237
Residence tax, the wealth tax on property (IFI), CRDS and other taxes on income and wealth.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
Other taxes on income and wealth × 65–79, share of Other taxes on income and wealth by age profile ÷ 100
The generalised social contribution, levied on earnings, benefits and capital income.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.
Calculation
Computed as
CSG × 80 and over, share of CSG by age profile ÷ 100