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Contributions and social contributions
Modification of the minimum basis of old-age contributions for self-employed persons
Publié le 25 janvier 2024 - Directorate for Legal and Administrative Information (Prime Minister)
The basis for the minimum old-age insurance contribution for self-employed persons has been changed for contributions due for the year 2023.
Until now, the old-age contributions paid by self-employed workers (craftsmen, traders and professionals) were calculated on the basis of a basis of assessment which could not be less than 11.5% of the annual ceiling for social security.
From the contributions due for the year 2023, the base on which those old-age contributions are calculated may not be less than an amount equal to 450 times the gross hourly minimum wage for the year concerned.
Thus, the old-age contributions due cannot now be calculated on a basis of assessment lower than:
- €5072 for contributions due in respect of the year 2023;
- €5,243 for contributions due in respect of the year 2024.
Please note
Contributions shall be calculated on the basis of a minimum base where the self-employed person has a period of membership of the scheme of at least 90 days during the year.
Reminder
The minimum basic pension contribution allows self-employed workers to validate 3 quarters of retirement per year.