The zero rate for CSG on pension income applies when the reference tax income is below 12,817 euros for one share. This threshold is crucial for determining whether a retiree is subject to social levies or not.

The overall rate of social levies on life insurance gains after eight years is 17.2%. However, it is important to note that the income tax rate is reduced to 7.5% on premiums paid not exceeding 150,000 euros. This makes life insurance a tax-efficient investment after eight years.

CSG on salaries applies at a rate of 9.2% on a base corresponding to 98.25% of gross income. This rate is important because it includes a portion deductible from income tax, which reduces the taxable base. The 1.75% allowance represents professional expenses on a flat-rate basis.

Social levies on investment income and capital gains consist of three distinct contributions: CSG at 9.2%, CRDS at 0.5%, and the solidarity levy at 7.5%, totaling an overall rate of 17.2%. These rates are set by specific articles of the Social Security Code, such as Article L. 136-6 for CSG.

Financial investments can be categorized according to their social levy treatment. Regulated savings accounts such as the Livret A are fully exempt. PEA after five years and life insurance after eight years are subject to a reduced rate. PEL opened since 2018 and term deposits are subject to the full social levy rate.

Interest on housing savings plans (PEL) opened since 2018 is subject to the full social levies rate of 17.2% in addition to income tax or the flat tax. This contrasts with regulated savings accounts which are fully exempt.

When the taxpayer opts for the flat tax, CSG paid is not deductible from taxable income. Conversely, opting for the progressive schedule allows the deduction of 6.8 percentage points of CSG from the following year's income. This distinction is crucial for accurately assessing the overall tax burden.