La garantie minimale de points (GMP) est une cotisation qui permet aux cadres dont le salaire n’atteint pas le plafond de la Sécurité sociale (ou est légèrement supérieur) d’obtenir au moins 120 points de retraite complémentaire par an.
À compter du 1er janvier 2017, le montant mensuel de cette cotisation est égal à 70,38 € (contre 68,07 € en 2016), soit 43,67 € à la charge de l’employeur et 26,71 € à la charge du salarié.
Quant au salaire annuel charnière, en deçà duquel la GMP joue, il s’élève à 43 337,76 €, soit 3 611,48 € par mois. Pour mémoire, en 2016, il était fixé à 42 590,88€, soit 3 549,24 € par mois.
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