cotisation

Cotisation designates a payment made to support a fund, an organization, or a system. It refers to a contribution by an individual or an organization toward a common cost or entitlement. The term is widely used in French-speaking contexts to describe charges that finance social protection, professional bodies, unions, housing co-ownership, and other mutual funds.

In social protection, cotisations sociales are compulsory payments by employers and employees to fund social security programs such as retirement pensions, health coverage, family benefits, and unemployment insurance. The rates and bases are defined by law and may vary by status and income. Some components, such as certain taxes labeled as cotisations, are distinct from direct employer payroll taxes.

In the context of labor or professional associations, cotisations (or cotisations syndicales) are membership dues paid by individuals to support the activities and representation of the organization. They are often proportional to income or fixed amounts and are sometimes deductible for tax purposes depending on jurisdiction.

Co-ownership and housing contexts use cotisations to denote regular charges paid by co-owners to cover building maintenance, insurance, and shared services. These payments are typically set by the governing documents of the property and may be adjusted for expenses.

Other uses occur in private contracts or associations where a cotisation can describe a voluntary or mandatory contribution to a common fund for a specific project. The term generally conveys a contribution aligned with a collective purpose rather than a private expense.