4c: Partial deductibility of the general social contribution

I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the income mentioned in 4° of I of Article L. 136-7 of the aforementioned Code is, up to 6.8 points or, for the income mentioned in II of l'article L. 136-8 of the same code, up to 3.8 points where it is levied at the rate of 3.8% or 6.2%, up to 4.2 points where it is levied at the rate of 6.6% and up to 5.9 points where it is levied at the rate of 8.3%, deducted from the gross amount of the sums paid and the benefits in kind or in money granted, or from the taxable profit, in respect of which the contribution was paid. The contribution due on the benefit mentioned in I of article 80 bis as well as on the benefit mentioned in I of article 80 quaterdecies when the latter is subject to income tax according to the rules of common law for salaries and wages is allowed as a deduction from the taxable income of the year of its payment.

II. - The contribution relating to the income mentioned in a to e and f of I and II of article L. 136-6 of the Social Security Code and the first paragraph and 1° of I of Article L. 136-7 of the same code, imposed under the conditions provided for in Article 197 of this code, is allowed as a deduction from taxable income for the year in which it is paid, up to a maximum of 6.8 points.

The contribution is deductible, under the conditions and for the portion defined in the first paragraph of this II, up to the ratio between the amount of income subject to income tax and the amount of that same income subject to the contribution for:

a) The gains mentioned in Article 150-0 A which benefit from the allowance provided for in 1c of Article 150-0 D or the fixed allowance provided for in 1 of I of article 150-0 D ter ;

b) The salary benefits referred to in I of Article 80 quaterdecies which benefit from the allowances provided for in 1 ter or 1 quater of article 150-0 D, as it stood prior to 1 January 2018, the fixed allowance provided for in 1 of I of article 150-0 D ter or the 50% allowance provided for in 3 of article 200 A.