CSG NON IMPOSABLES À L'IMPOT SUR LE REVENU

15:50 Sep 10, 2019 

A practical example: gross income of 1000 (=taxable amount)

assuming it's "des revenus d’activité" the total CSG deducted would be 9,2%, of which 6,8% is "Taux de la CSG déductible"
https://impot-sur-le-revenu.ooreka.fr/astuce/voir/507553/csg...

so the starting gross revenu of 1000 would be taxed @9.2% for the CSG leaving 908 available,

but for the purpose of further taxes (mainly Income tax), the taxable amount would no longer be 1000, but will be reduced by 6,8% [which is "le Taux de la CSG déductible", so for further calculation of other taxes (the Income Tax and other) the "taxable income" would be reduced to:

1000 - 6.8% = 932 IOW these 6.8% would become in effect "non imposables à l'impôt sur le revenu"

In short: the ST (and my proposed translation) do make sense (at least in the convoluted taxman's logic).

So you would pay CSG on a taxable amount of 1000 and the taxable amount for Income Tax would be 932. (reduced by 6,8% "le Taux de la CSG déductible")

15:35 Sep 10, 2019 

you're right, I need to reexamine all this again.

Instead of using "CSG déductible" and "CSG non-déductible"

they are using on this payslip

"CSG non imposables à l'impôt sur le revenu" and

"CSG/CRDS non déductible de l'impôt sur le revenu"

As

"CSG non-déductible" would be another way of saying "CSG/CRDS non déductible de l'impôt sur le revenu"

then

"CSG déductible" should correspond to "CSG non imposables à l'impôt sur le revenu"

which does make sense - because if you take away that amount from the taxable income, then that amount is not going to be taxed on the Income Tax, i.e. becomes "non imposables à l'impôt sur le revenu".

Another way of saying the same: "CSG déductible de l'assiette de l'impôt sur le revenu"

Also, what is "subjected (or not) to income tax" is not the amount of CSG, but the revenue/income from which this CSG was taken away. Yes, the logic of the taxman is a bit special, but I think it's the way they see it.

14:53 Sep 10, 2019 

Implying contributions then, rather predictably.

14:51 Sep 10, 2019 

It's an entry on its own. Previous line is Autres contributions dues par l'employeur

14:47 Sep 10, 2019 

I've just noticed that imposables is in the plural. Any chance you could tell us what the words preceding CSG are, as it might make things clearer. It will certainly not change anything in terms of how CSG works, but it could influence the actual translation.

14:45 Sep 10, 2019 

Read somewhere that the French had decided to start treating it as a tax.

14:43 Sep 10, 2019 

Since CSG is something that you pay, writing that it is "subjected [sic] to" income tax sounds odd: it's not an income, but a charge, for starters, and (something in the plural? contributions ?) CSG NON IMPOSABLES A L'IMPOT SUR LE REVENU is that part of CSG that is deducted from your work income (salaries, wages, fees, etc.) that is taxed, i.e. your net (with regard to CSG) work income. Native speakers will find a way to tranlsate it nicely, but that's the general idea.

14:35 Sep 10, 2019 

You ain't seen nothing yet - try German bureaucracy!

Only rivalled by the bureaucracy of the ex Austrian Empire...

13:50 Sep 10, 2019 

French bureaucracy at its best!

09:55 Sep 10, 2019 

or contribution sociale généralisée is something that you pay. It's a charge (contribution), a part of which may be deducted from your taxable income and that's the part described in your question. As for non deductible, that applies to the part of CSG that you may not deduct and to the whole of CRDS (contribution pour le remboursement de la dette sociale), which may not be deducted at all. Confusing? Of course not! :-)