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Contributions and social contributions
Social security contributions: what changes as of July 1, 2024?
Publié le 27 juin 2024 - Directorate for Legal and Administrative Information (Prime Minister)
At 1er july 2024, many payroll tax rates are changing for micro-entrepreneurs engaged in liberal activities. The rate for the wage guarantee scheme (GSA) also changes on that date. Entrepreneur.Service-Public.fr gives you all the useful information on these various changes.
The overall contribution rate for micro-entrepreneurs in the professions affiliated to Cipav or SSI is as follows:
Category | Overall contribution rate at 1er july 2024 | Old Rate |
|---|---|---|
Micro-entrepreneurs engaged in a liberal activity covered by the Cipav: titleContent | 23.2% | 21.2% |
Micro-entrepreneurs engaged in a liberal activity covered by the social security of the self-employed (SSI) | 23.1% | 21.1% |
The distribution rates for contribution amounts also change on 1er july 2024 for these micro-entrepreneurs.
New contribution amount allocation rate
The new contribution allocation rates for micro-entrepreneurs engaged in a liberal activity covered by the Cipav: titleContent to 1er july 2024 are:
Contributions and contributions | Rate of distribution of contribution amounts to 1er july 2024 | Old Rate |
|---|---|---|
Maternity sickness insurance contribution | 9.30% | 8.10% |
Contribution of sickness benefits in cash | 0.90% | 0.95% |
Death disability insurance contribution | 1.40% | 2.60% |
Basic old-age insurance contribution mentioned in 1° of the article D. 642-3 | 23.45% | 26.00% |
Basic old-age insurance contribution mentioned in 2° of the article D. 642-3 | 5.35% | 5.30% |
Supplementary old-age insurance contribution | 25.60% | 20.75% |
Generalized social contribution and contribution for the repayment of social debt | 34.00% | 36.30% |
For micro-entrepreneurs engaged in a liberal activity covered by the social security of the self-employed (SSI), the new rates are:
Contributions and contributions | Rate of distribution of contribution amounts to 1er july 2024 | Old Rate |
|---|---|---|
Maternity health insurance contribution | 3.60% | 3.90% |
Death disability insurance contribution | 3.70% | 4.10% |
Basic old-age insurance contributions | 50.75% | 55.50% |
Supplementary old-age insurance contributions | 7.85% | x |
Generalized social contribution and contribution for the repayment of social debt | 34.10% | 36.50% |
New SGA rate
At 1er july 2024, the so-called AGS: titleContent evolves.
This contribution, which is used to finance the risk of non-payment of remuneration due to employees in the case of collective proceedings, increases from 0,20 % to 0.25%.