MonacoCaisses Sociales de Monaco
Monaco raises CCSS, CAR and CMRC contribution ceilings from 1 October 2026
From 1 October 2026 Monaco raises the CCSS ceiling to 10 000,00 € and the CAR ceiling to 6 276,00 € a month, lifts the CAR employer rate to 8,39 % and moves the CMRC ceiling to 4.067 €.
By Taxxa AI OyPublished 3 October 2026
Employers in Monaco compute social contributions on new bases and at new rates from 1 October 2026. The monthly CCSS ceiling rises from 9 800,00 € to 10 000,00 €Caisses Sociales (120 000,00 € a year), and the monthly CAR ceiling from 6 112,00 € to 6 276,00 €
Caisses Sociales (75 312,00 € a year). The CCSS employer rate is unchanged at a 13,40 % global rate (13,45 % with CGCS), while the CAR employer rate rises from 8,33 % to 8,39 %
Caisses Sociales — the base rate of 6,15 % and the 1,30 % adjustment unchanged, the variable rate moving from 0,88 % to 0,94 % — against an unchanged 6,85 % employee share, taking the combined CAR rate from 15,18 % to 15,24 %. The CMRC ceiling moves from 3 971 € to 4.067 € for Tranche A, with Tranche B running from the Tranche A ceiling to eight times it; the CMRC rates are unchanged at 7,87 % rights-bearing plus 2,15 % non-rights-bearing in Tranche A and 21,59 % plus 2,70 % in Tranche B, split 60 % employer and 40 % employee.
The same figures apply to employers of domestic staff (employeurs de gens de maison): the same monthly and annual CCSS and CAR ceilings, a 13,40 % CCSS rate on the applicable base and the same 8,39 % employer / 6,85 % employee / 15,24 % combined CAR split, alongside the same CMRC ceilings and rates. For employers with one or two domestic employees working under 254 hours a month in aggregate, the CCSS base stays at 33 % of gross wages, as does the 33 % base where a home carer or auxiliary's presence is medically justified; otherwise the base is the full declared wage.
Professional employers file on gross pay as defined by the CCSS Règlement Intérieur, with contributions due on the 10th of the month following the month to which they relate — 1 % monthly interest plus a 10 % surcharge on late payment — while domestic-staff employers pay within 10 days of the contribution call, with the same 10 % surcharge and 1 % monthly interest. Firms in temporary cash difficulty should still file wage declarations, which condition their employees' benefits and avoid ex officio assessment, and agree a payment plan with the Service Recouvrement des Cotisations before the due date. Employers that kept a derogatory Agirc-Arrco Tranche 1 rate and chose the increased rate from 1 January 2024 may return to the base rate three months before each new financial year with the majority agreement of their employees.
Unemployment-insurance ceilings and rates are untouched by this update (16 020,00 € monthly from 1 January 2026; 4,00 % employer, 2,40 % employee). The legal basis is the contribution rates and ceilings published by the Caisses Sociales de Monaco for the year starting 1 October 2026.
Apply the 1 October 2026 CCSS, CAR and CMRC ceilings and rates in Monaco payroll runs: CCSS 10 000,00 €/month, CAR 6 276,00 €/month at 8,39 % employer, CMRC Tranche A 4.067 €.