Taux de cotisations et salaires minima garantis - SMIC-COTISATIONS

Data - INSEE

Auteur

François Geerolf

Info

source dataset Title .html .rData
insee SMIC-COTISATIONS Taux de cotisations et salaires minima garantis - SMIC-COTISATIONS 2025-12-25 2025-12-27

TITLE_FR

Code 
`SMIC-COTISATIONS` %>%
  group_by(IDBANK, TITLE_FR) %>%
  summarise(Nobs = n(),
            date1 = first(TIME_PERIOD),
            date2 = last(TIME_PERIOD)) %>%
  arrange(-Nobs) %>%
  print_table_conditional

INDICATEURS_SMIC_COTISATIONS

Code 
`SMIC-COTISATIONS` %>%
  left_join(INDICATEURS_SMIC_COTISATIONS, by = "INDICATEURS_SMIC_COTISATIONS") %>%
  group_by(INDICATEURS_SMIC_COTISATIONS, Indicateurs_smic_cotisations) %>%
  summarise(Nobs = n()) %>%
  arrange(-Nobs) %>%
  print_table_conditional

INDICATEUR

Code 
`SMIC-COTISATIONS` %>%
  left_join(INDICATEUR, by = "INDICATEUR") %>%
  group_by(INDICATEUR, Indicateur) %>%
  summarise(Nobs = n()) %>%
  arrange(-Nobs) %>%
  print_table_conditional
INDICATEUR Indicateur Nobs
CHGP Cotisations sociales patronales 7972
CHGS Cotisations sociales salariales 5897
SMG Salaires minima garantis 2990
RET_COMP Retraites complémentaires 1342

NATURE

Code 
`SMIC-COTISATIONS` %>%
  left_join(NATURE, by = "NATURE") %>%
  group_by(NATURE, Nature) %>%
  summarise(Nobs = n()) %>%
  arrange(-Nobs) %>%
  print_table_conditional
NATURE Nature Nobs
PROPORTION_POURCENTAGE Proportion en % 15094
VALEUR_ABSOLUE Valeur absolue 3107

Series in 1980

Code 
`SMIC-COTISATIONS` %>%
  filter(TIME_PERIOD == "1980-01") %>%
  select(INDICATEUR, IDBANK, TITLE_FR) %>%
  print_table_conditional()
INDICATEUR IDBANK TITLE_FR
SMG 000077502 Salaire minimum brut interprofessionnel de croissance (Smic) : augmentation en %
CHGS 000077576 Taux de cotisations sociales (part salariale) des non-cadres, hors contribution sociale généralisée (CSG) et contribution au remboursement de la dette sociale (CRDS) : pour les salaires inférieurs à 1 plafond de la sécurité sociale
SMG 000822484 Montant du Smic (Salaire minimum interprofessionnel de croissance) brut horaire

SMIC Horaire

Graph - Linear

Code 
`SMIC-COTISATIONS` %>%
  filter(IDBANK == "000822484") %>%
  month_to_date %>%
  select(date, OBS_VALUE) %>%
  ggplot + geom_line(aes(x = date, y = OBS_VALUE)) +
  theme_minimal() + xlab("") + ylab("") +
  scale_x_date(breaks = seq(1940, 2022, 5) %>% paste0("-01-01") %>% as.Date,
               labels = date_format("%Y")) +
  scale_y_continuous(breaks = seq(0, 2000, 1),
                     labels = dollar_format(accuracy = 1, prefix = "", suffix = "€"))

Graph - Log

Code 
`SMIC-COTISATIONS` %>%
  filter(IDBANK == "000822484") %>%
  month_to_date %>%
  select(date, OBS_VALUE) %>%
  ggplot + geom_line(aes(x = date, y = OBS_VALUE)) +
  theme_minimal() + xlab("") + ylab("") +
  scale_x_date(breaks = seq(1940, 2022, 5) %>% paste0("-01-01") %>% as.Date,
               labels = date_format("%Y")) +
  scale_y_log10(breaks = c(0.1, 0.2, 0.5, 1, 2, 5, 10),
                     labels = dollar_format(accuracy = .1, prefix = "", suffix = "€"))

Taux bruts

Taux horaire du SMIC brut, dernier: 11.88€/h.

  • 11.88€/h x 151,666h/mois = 1801.79208€

  • 11.88€/h x 35h/semaine x 52 = 2.16216^{4}€

  • 1 année = 35h/semaine x 52 = 1820 h / an.

  • 4.333333 semaines par mois. (52 semaines sur 12 semaines)

  • 151,666 = 35*52/12= 151.6666667

Taux nets

Taux horaire du SMIC net, dernier: 9.4€/h.

  • 9.4€/h x 151,666h/mois = 1425.6604€

  • 9.4€/h x 35h/semaine x 52 = 1.7108^{4}€

  • 1 année = 35h/semaine x 52 = 1820 h / an.

  • 4.333333 semaines par mois. (52 semaines sur 12 semaines)

  • 151,666 = 35h/semaine x 52 / 12 = 151.6666667

Montant mensuel

2005-

Code 
`SMIC-COTISATIONS` %>%
  filter(INDICATEURS_SMIC_COTISATIONS %in% c("SMICMB-35H", "SMICMNN-35H")) %>%
  left_join(INDICATEURS_SMIC_COTISATIONS, by = "INDICATEURS_SMIC_COTISATIONS") %>%
  month_to_date() %>%
  select(Indicateurs_smic_cotisations, date, OBS_VALUE) %>%
  ggplot(aes(x = date, y = OBS_VALUE, color = Indicateurs_smic_cotisations)) +
  geom_line() +
  geom_label(
    data = . %>% filter(date == max(date)),
    aes(label = paste0(format(OBS_VALUE, big.mark = " ", decimal.mark = ",", digits = 6), " €")),
    show.legend = FALSE
  ) +
  scale_x_date(
    breaks = seq(as.Date("1960-01-01"), as.Date("2100-01-01"), by = "2 years"),
    labels = date_format("%Y")
  ) +
  scale_y_log10(
    breaks = seq(100, 2000, 100),
    labels = label_number(accuracy = 1, suffix = " €", big.mark = " ")
  ) +
  theme_minimal() +
  theme(
    legend.position = c(0.2, 0.9),
    legend.title = element_blank()
  ) +
  xlab("") + ylab("")

2012-

Code 
`SMIC-COTISATIONS` %>%
  filter(INDICATEURS_SMIC_COTISATIONS %in% c("SMICMB-35H", "SMICMNN-35H")) %>%
  left_join(INDICATEURS_SMIC_COTISATIONS, by = "INDICATEURS_SMIC_COTISATIONS") %>%
  month_to_date %>%
  filter(date >= as.Date("2012-01-01")) %>%
  select(Indicateurs_smic_cotisations, date, OBS_VALUE) %>%
  ggplot(aes(x = date, y = OBS_VALUE, color = Indicateurs_smic_cotisations)) +
  geom_line() +
  geom_label(
    data = . %>% filter(date == max(date)),
    aes(label = paste0(format(OBS_VALUE, big.mark = " ", decimal.mark = ",", digits = 6), " €")),
    show.legend = FALSE
  ) +
  scale_x_date(
    breaks = seq(as.Date("1960-01-01"), as.Date("2100-01-01"), by = "2 years"),
    labels = date_format("%Y")
  ) +
  scale_y_log10(
    breaks = seq(100, 2000, 100),
    labels = label_number(accuracy = 1, suffix = " €", big.mark = " ")
  ) +
  theme_minimal() +
  theme(
    legend.position = c(0.2, 0.9),
    legend.title = element_blank()
  ) +
  xlab("") + ylab("")

2017-

Euros

Code 
`SMIC-COTISATIONS` %>%
  filter(INDICATEURS_SMIC_COTISATIONS %in% c("SMICMB-35H", "SMICMNN-35H")) %>%
  left_join(INDICATEURS_SMIC_COTISATIONS, by = "INDICATEURS_SMIC_COTISATIONS") %>%
  month_to_date %>%
  filter(date >= as.Date("2017-01-01")) %>%
  select(Indicateurs_smic_cotisations, date, OBS_VALUE) %>%
  ggplot + geom_line(aes(x = date, y = OBS_VALUE, color = Indicateurs_smic_cotisations)) +
  theme_minimal() + xlab("") + ylab("") +
  scale_x_date(breaks = "6 months",
               labels = date_format("%b %Y")) +
  scale_y_log10(breaks = seq(0, 2000, 100),
                     labels = dollar_format(accuracy = 1, prefix = "", suffix = "€")) +
  
  theme(legend.position = c(0.2, 0.9),
        legend.title = element_blank(),
        axis.text.x = element_text(angle = 45, vjust = 1, hjust = 1)) +
  geom_label(data = . %>% filter(date %in% c(max(date), min(date))),
             aes(x = date, y = OBS_VALUE, label = formatC(OBS_VALUE, big.mark = " "), color = Indicateurs_smic_cotisations))

Indice

Code 
`SMIC-COTISATIONS` %>%
  filter(INDICATEURS_SMIC_COTISATIONS %in% c("SMICMB-35H", "SMICMNN-35H")) %>%
  left_join(INDICATEURS_SMIC_COTISATIONS, by = "INDICATEURS_SMIC_COTISATIONS") %>%
  month_to_date %>%
  filter(date >= as.Date("2017-01-01")) %>%
  select(Indicateurs_smic_cotisations, date, OBS_VALUE) %>%
  group_by(Indicateurs_smic_cotisations) %>%
  arrange(date) %>%
  mutate(indice = 100*OBS_VALUE/OBS_VALUE[1]) %>%
  ggplot + geom_line(aes(x = date, y = indice, color = Indicateurs_smic_cotisations)) +
  theme_minimal() + xlab("") + ylab("") +
  scale_x_date(breaks = "6 months",
               labels = date_format("%b %Y")) +
  scale_y_log10(breaks = seq(0, 2000, 2)) +
  theme(legend.position = c(0.2, 0.9),
        legend.title = element_blank(),
        axis.text.x = element_text(angle = 45, vjust = 1, hjust = 1)) +
  geom_label_repel(data = . %>% filter(date == max(date)),
             aes(x = date, y = indice, label = round(indice, 1), color = Indicateurs_smic_cotisations), show.legend = F)

2020-

Euros

Code 
`SMIC-COTISATIONS` %>%
  filter(INDICATEURS_SMIC_COTISATIONS %in% c("SMICMB-35H", "SMICMNN-35H")) %>%
  left_join(INDICATEURS_SMIC_COTISATIONS, by = "INDICATEURS_SMIC_COTISATIONS") %>%
  month_to_date %>%
  filter(date >= as.Date("2020-01-01")) %>%
  select(Indicateurs_smic_cotisations, date, OBS_VALUE) %>%
  ggplot + geom_line(aes(x = date, y = OBS_VALUE, color = Indicateurs_smic_cotisations)) +
  theme_minimal() + xlab("") + ylab("") +
  scale_x_date(breaks = "3 months",
               labels = date_format("%b %Y")) +
  scale_y_log10(breaks = seq(0, 2000, 100),
                     labels = dollar_format(accuracy = 1, prefix = "", suffix = "€")) +
  
  theme(legend.position = c(0.2, 0.9),
        legend.title = element_blank(),
        axis.text.x = element_text(angle = 45, vjust = 1, hjust = 1))

Indice

Code 
`SMIC-COTISATIONS` %>%
  filter(INDICATEURS_SMIC_COTISATIONS %in% c("SMICMB-35H", "SMICMNN-35H")) %>%
  left_join(INDICATEURS_SMIC_COTISATIONS, by = "INDICATEURS_SMIC_COTISATIONS") %>%
  month_to_date %>%
  filter(date >= as.Date("2020-01-01")) %>%
  select(Indicateurs_smic_cotisations, date, OBS_VALUE) %>%
  group_by(Indicateurs_smic_cotisations) %>%
  arrange(date) %>%
  mutate(indice = 100*OBS_VALUE/OBS_VALUE[1]) %>%
  ggplot + geom_line(aes(x = date, y = indice, color = Indicateurs_smic_cotisations)) +
  theme_minimal() + xlab("") + ylab("") +
  scale_x_date(breaks = "2 months",
               labels = date_format("%b %Y")) +
  scale_y_log10(breaks = seq(0, 2000, 2)) +
  theme(legend.position = c(0.2, 0.9),
        legend.title = element_blank(),
        axis.text.x = element_text(angle = 45, vjust = 1, hjust = 1))

2021-

Euros

Code 
`SMIC-COTISATIONS` %>%
  filter(INDICATEURS_SMIC_COTISATIONS %in% c("SMICMB-35H", "SMICMNN-35H")) %>%
  left_join(INDICATEURS_SMIC_COTISATIONS, by = "INDICATEURS_SMIC_COTISATIONS") %>%
  month_to_date %>%
  filter(date >= as.Date("2021-01-01")) %>%
  select(Indicateurs_smic_cotisations, date, OBS_VALUE) %>%
  ggplot + geom_line(aes(x = date, y = OBS_VALUE, color = Indicateurs_smic_cotisations)) +
  theme_minimal() + xlab("") + ylab("") +
  scale_x_date(breaks = "2 months",
               labels = date_format("%b %Y")) +
  scale_y_log10(breaks = seq(0, 2000, 100),
                     labels = dollar_format(accuracy = 1, prefix = "", suffix = "€")) +
  
  theme(legend.position = c(0.2, 0.9),
        legend.title = element_blank(),
        axis.text.x = element_text(angle = 45, vjust = 1, hjust = 1))

Indice

Code 
`SMIC-COTISATIONS` %>%
  filter(INDICATEURS_SMIC_COTISATIONS %in% c("SMICMB-35H", "SMICMNN-35H")) %>%
  left_join(INDICATEURS_SMIC_COTISATIONS, by = "INDICATEURS_SMIC_COTISATIONS") %>%
  month_to_date %>%
  filter(date >= as.Date("2021-01-01")) %>%
  select(Indicateurs_smic_cotisations, date, OBS_VALUE) %>%
  group_by(Indicateurs_smic_cotisations) %>%
  arrange(date) %>%
  mutate(indice = 100*OBS_VALUE/OBS_VALUE[1]) %>%
  ggplot + geom_line(aes(x = date, y = indice, color = Indicateurs_smic_cotisations)) +
  theme_minimal() + xlab("") + ylab("") +
  scale_x_date(breaks = "2 months",
               labels = date_format("%b %Y")) +
  scale_y_log10(breaks = seq(0, 2000, 1)) +
  theme(legend.position = c(0.2, 0.9),
        legend.title = element_blank(),
        axis.text.x = element_text(angle = 45, vjust = 1, hjust = 1))