Définition
Created in 1991, the generalized social contribution (CSG) is a tax payable by natural persons residing in France for income tax. It is a deduction-at-source tax on most incomes, and its rate varies according to the type of income and the interested party's situation.
The CSG is used to finance a part of social security expenditure on family benefits, benefits related to dependence, health insurance and non-contributing benefits in old age insurance schemes.