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Contributions and social contributions
Lower contribution rates for the self-employed
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
The law on emergency measures for the protection of purchasing power of 16 August 2022 provided for a reduction in social security contributions for self-employed workers working in mainland France in order to help those with low income. The decree of 7 December 2022 specifies these reductions in contributions. Entrepreneur.Service-Public.fr introduces you to these developments.
Decrease in social security contributions for the self-employed
The reduction in social security contributions for self-employed persons shall apply for the periods running from 1er January 2022.
The new sickness and maternity contribution rates vary according to the level of income of the self-employed worker. This is assessed taking into account the Social Security ceiling (PASS). Its annual value was €41,136 in 2022, it was revalued to €43,992 for 2023.
The amount of this reduction differs according to the activity of the self-employed worker.
Rates applicable to self-employed persons (excluding micro-entrepreneurs or regulated professions)
For 2022 contributions, the new contribution rates for self-employed persons who are not micro-entrepreneurs or who are not engaged in a regulated liberal profession are as follows:
Annual occupational income level | New Sickness and Maternity Contribution Rates (includes per diem) |
|---|---|
Income less than €16,454 (40% of PASS 2022) | 0.50% (it used to be between 0.85% and 4.01%) |
Income between €16,454 and €24,682 (40% and 60% of PASS 2022) | 0.50% to 4.50% (they were between 4.01% and 7.20% previously) |
Income between €24,682 and €45,250 (60% and 110% of PASS 2022) | 4.50% to 7.20% (they were between 4.01% and 7.20% previously) |
Income between €45,250 and €205,680 (110% and 5 times PASS 2022) | 7.20% |
Share of income above €205,680 (5 times PASS 2022) | 6.50% |
For 2023 contributions, the table is:
Annual occupational income level | Sickness and maternity contribution rate (includes per diem) |
|---|---|
Income less than €17,597 (40% of PASS 2023) | 0.50% |
Income between €17,597 and €26,395.2 (40% and 60% of PASS 2023) | 0.50% to 4.50% |
Income between €26,395.2 and €48,391 (60% and 110% of PASS 2023) | 4.50% to 7.20% |
Income between €48,391 and €219,960 (110% and 5 times PASS 2023) | 7.20% |
Share of income above €219,960 (5 times PASS 2023) | 6.50% |
Rates applicable to self-employed persons engaged in a regulated liberal profession
Self-employed persons engaged in a regulated liberal profession covered by the Cnavpl: titleContent (doctor, veterinarian, notary, general insurance agent...) now benefit from a exemption from sickness contributions where their annual professional income is less than € 17 597 (they were charged a contribution rate ranging from 1.50% to 3.32% previously).
For 2022 contributions, the new contribution rates for self-employed persons engaged in a regulated liberal profession are as follows:
Annual occupational income level | New sickness and maternity contribution rates (does not include per diem) |
|---|---|
Income between €16,454 and €24,682 (40% and 60% of PASS 2022) | 0% to 4% (previously, they ranged from 3.32% to 4.23%) |
Income between €24,682 and €45,250 (60% and 110% of PASS 2022) | 4% to 6.50% (they were between 4.23% and 6.50% previously) |
Share of income above €45,250 (110% of PASS 2022) | 6.50% |
For 2023 contributions, the table is:
Annual occupational income level | Sickness and maternity contribution rate (does not include per diem) |
|---|---|
Income between €17,597 and €26,395.2 (40% and 60% of PASS 2023) | 0% to 4% |
Income between €26,395.2 and €48,391 (60% and 110% of PASS 2023) | 4% to 6.50% |
Share of income above €48,391 (110% of PASS 2023) | 6.50% |
Lower overall contribution rate for micro-entrepreneurs
As a micro-entrepreneur, you benefit from a simplified system for calculating and paying your social security contributions.
Your contributions are calculated according to a fixed percentage which is applied to your turnover.
This percentage is different depending on the nature of your business.
Social security contributions are calculated monthly or quarterly on the basis of turnover or revenue in the previous month or quarter.
You must declare your turnover and pay your contributions to the Urssaf.
Activity of the self-employed person | Overall contribution rate before 1er october 2022 | Overall contribution rate since 1er october 2022 |
|---|---|---|
Sale of goods or supply of housing | 12.8% | 12.3% |
Professional activity of the Inter-professional Pension and Old-Age Insurance Fund (Cipav) | 22.2% | 21.2% |
Rental of furnished tourist accommodation | 6% | 6% |
Performing a service provision activity | 22% | 21.2% |
Dealers of tobacco, ski instructors and other professions covered by theArticle L 611-1 of the Social Security Code | 22% | 21.1% |
Please note
This reduction in contribution rates applies for periods beginning on or after 1er october 2022.