Social protection of the self-employed: contributions and contributions
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
CIPAV: reform of the supplementary old-age and invalidity death insurance schemes
Published on 4 January 2023
Since 1er january 2023, supplementary pension and invalidity-death contributions are no longer lump sum but proportional to income activity. This page is in the process of refreshing for its part devoted to liberal professionals affiliated to Cipav. The other information remains valid (craftsmen, traders and liberal contributions excluding supplementary retirement and disability-death).
Craftsmen, tradesmen, self-employed industrialists and their spouses or Civil partnership partners have a social protection system that depends on the legal status of the company and the participation of the head of company. Since 2021, self-employed traders, artisans and industrialists have been able to file their social security returns at the same time as their tax returns with the tax authorities. This has also been the case for medical practitioners and auxiliaries since 2022.
Craftsman, merchant, independent industrialist
The following self-employed persons are covered by the social security of the self-employed:
- Individual contractors and EIRL: titleContent
- Managers and Associates of CNS: titleContent and EURL
- Majority Manager of SARL: titleContent
The equal or minority managers of SARL or the directors of SA and SAS shall be treated as employees and shall be covered by the general scheme applicable to employees.
The social security scheme for the self-employed and the general social security scheme are very similar. Accident at work However, the general system provides better protection in the event of disability. In addition, the retirement pension is usually higher.
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General case
The following personal social contributions and contributions are compulsory:
- Sickness and maternity insurance
- Per diem
- Basic pension
- Supplementary pension
- Old-age, invalidity and death insurance
- Family allowances
- Vocational training
- CSG-CRDS
They are calculated on the self-employed worker's occupational income.
From now on, at the time of his tax return to the tax authorities, the self-employed worker transmits at the same time the information necessary for the calculation of his contributions and social contributions. This transmission is done by dematerialized means on the website www.impots.gouv.fr.
You didn't send your return in time
The following personal social contributions and contributions are compulsory:
- Sickness and maternity insurance
- Per diem
- Basic pension
- Supplementary pension
- Old-age, invalidity and death insurance
- Family allowances
- Vocational training
- CSG-CRDS
They are calculated on the self-employed worker's occupational income.
From now on, at the time of his tax return to the tax authorities, the self-employed worker transmits at the same time the information necessary for the calculation of his contributions and social contributions. This transmission is done by dematerialized means on the website www.impots.gouv.fr.
Online tax account for professionals (EFI mode)
If the self-employed person does not submit his declaration before the 2nd working day following 1er However, he will have to send the information necessary for the calculation of his contributions to the Urssaf.
If it does not provide the necessary information, the Ussaf will contact the tax authorities to obtain it. On receipt of this information, the Urssaf gives the self-employed worker a period of two months, which must also send him this information.
FYI
in the event of a delay in filing, the self-employed person shall pay a penalty equal to 5% the total amount of its contributions and social contributions. If he doesn't answer the Urssaf, the penalty goes up to 10%.
You did not send your return by paperless means
The following personal social contributions and contributions are compulsory:
- Sickness and maternity insurance
- Per diem
- Basic pension
- Supplementary pension
- Old-age, invalidity and death insurance
- Family allowances
- Vocational training
- CSG-CRDS
They are calculated on the self-employed worker's occupational income.
From now on, at the time of his tax return to the tax authorities, the self-employed worker transmits at the same time the information necessary for the calculation of his contributions and social contributions. This transmission is done by dematerialized means on the website www.impots.gouv.fr.
Online tax account for professionals (EFI mode)
If the self-employed person does not submit his or her declaration by paperless means, he or she will have to submit the information necessary for the calculation of his or her contributions to the Urssaf.
If it does not provide the necessary information, the Ussaf will contact the tax authorities to obtain it. On receipt of this information, the Urssaf gives the self-employed worker a period of two months, which must also send him this information.
FYI
In the event of a delay in filing, the self-employed person will have to pay a penalty equal to 5% the total amount of its contributions and social contributions. If he doesn't answer the Urssaf, the penalty goes up to 10%.
You're shutting down
In case of cessation of activity in the year preceding the year of the declaration, there is no declaration to be submitted: the insured is directly contacted by the social security of the self-employed to declare his income.
These contribution rates shall apply from 3e year of activity, except for sickness and maternity contributions valid from 1re year activity.
Warning
Exceptionally, income for the year 2020 is not taken into account for the calculation of IJSS: titleContent, unless that amount is greater than the amount calculated on the basis of the income for the years 2021 and 2022.
Sickness and maternity
Contribution rate
Occupational income | Applicable rate |
|---|---|
Earnings less than €18,547 | 0.50% |
Income between €18,547 and €27,820.8 | 0.50% to 4.50% |
Income between €27,820.8 and €51,005 | 4.50% to 7.20% |
Income between €51,005 and €231,840 | 7.20% |
Share of income above €231,840 | 6.50% |
Protection of the self-employed person following illness or accident
The self-employed worker may benefit from an adjustment of his working time when he resumes his activity following an illness or an accident (whether occupational or not).
This half-time treatment must be motivated by his treating physician to allow him either rehabilitation or a necessary rest period.
He then collects IJSS: titleContent to compensate for the loss of income.
The amount of IJSS paid during the therapeutic half-time shall be equal to half the amount of the allowance paid during a work stoppage.
It is therefore comprised between €5.765 and €63.52 according to the self-employed person's income.
He is entitled to this allowance for a maximum period of 90 days over a period of 3 years.
Please note
The rate of the daily allowance contribution for collaborating spouses shall be reduced by 0.85% to 0.50%.
Protection of self-employed workers on maternity leave
The self-employed worker or the collaborating spouse on maternity leave may receive two compensatory aids:
- Per diem
- Flat-rate allowance
However, it must comply with the following 2 conditions:
- It must have been affiliated since at least 6 months on the expected date of delivery.
- The woman must be off work for at least 8 weeks, including 6 weeks after delivery.
He can be compensated for 112 days for a single birth (238 days for a multiple pregnancy).
There is no waiting period: the self-employed worker receives his or her benefits from 1er maternity day.
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Fixed maternity rest allowance
It rises to €3,864.
Entrepreneur receives a 1re half at the start of the stop, then the 2of half after the minimum rest period of 8 weeks (including 6 weeks after delivery).
If delivery occurs before the end of 7e during the month of pregnancy, the entrepreneur receives the entire amount on the date of delivery.
If its average annual income over the previous 3 years of activity is less than €4,208.80, the allowance shall be reduced to 10% of its value. Its amount is then €665.88.
Flat-rate daily allowance
It rises to €63.52 per day off.
For a single birth, with a stoppage of at least 56 consecutive days, including 14 days immediately before the date of delivery, it amounts to a total of €3,557.00.
If the average annual income of the entrepreneur over the previous 3 years of activity is less than €4,208.80, the allowance shall be reduced to 10% of its value. Its amount is then €665.88.
FYI
since 2020, it is no longer necessary to be up-to-date in the payment of her contributions in order to benefit from maternity daily allowances.
Adoption
- The standard maternity rest allowance is €1,932. It is paid on the date of the child's arrival in your home.
- The flat-rate daily allowance is €63.52. The maximum duration of the payment is 84 days.
Daily allowance contribution
Contribution rate
Occupational income must be less than€231,840.
The applicable rate is 0.85%.
Protection of self-employed workers in the event of sickness
The entrepreneur can benefit from the daily social security allowances (IJSS) in case of sick leave.
These allowances partially compensate, by means of a lump sum, the loss of income caused by the cessation of activity.
Health insurance guarantees replacement income in the same proportions as the entrepreneur.
He receives payment of the allowances after the opinion of the medical service of the fund of the SSI: titleContent.
Accumulated sick leave or sick leave shall not exceed 360 days over a period of 3 years. If the stops exceed this limit, then the contractor is no longer entitled to the daily allowances.
The contractor must meet the following conditions to access these allowances:
- He must exercise his principal activity at the time of the judgment
- He must have a work stoppage prescribed by his treating doctor and transmit it to the social security within a maximum of 48 hours
- He must have ceased his activity as from the 1ster day of sick leave
- Annual revenues must be greater than €4,208.80
- It must have been affiliated since Minimum 1 year to the SSI: titleContent, unless it has been transferred from the general scheme to the ISS without interruption
If there is a gap between the transition from general scheme employee status to self-employed SSI member status, it takes 1 year to start benefiting from IJSS: titleContent.
A waiting period of 3 days applies to sick leave. In practice, the self-employed worker does not collect IJSS during the first 3 days of the judgment, he only collects them from 4e day (inclusive) of its stop. The waiting period shall be abolished in the case of an extension by a second stop or when the self-employed worker is arrested a second time for the same reason within a period of 48 hours.
This is also the case for long-term illnesses, which last for up to 3 years. After this stage, the 3-day waiting period applies.
FYI
the entrepreneur with less than €4,208.80 and who therefore cannot benefit from the daily subsistence allowance has access to the complementary health solidarity (CSS).
You can take advantage of IJSS: titleContenteven if you are not up to date with the payment of your contributions.
The amount of compensation varies depending on whether the contractor is an independent contractor or a contributing spouse.
Self-Employed
The amount of theIJSS: titleContent is 1/730 of your average income over the last 3 years. It is between €5.765 and €63.52 (corresponding to the annual social security ceiling/730).
The IJSS is due for every day, whether it is workable or not.
Example :
You've received €38,000 average annual income over the last 3 years. Your daily allowances are: €38,000 / 730 = €52.05 per day.
Contributing spouse
For the collaborating spouse, the daily allowance shall consist of a lump sum of €25.41.
For 1re year of activity, the average annual income corresponds to the income known between the start of activity and the finding of the work stoppage. It shall be reconstituted over a whole year in proportion to the time actually worked.
FYI
the working income taken into account for the calculation of your allowances is that of the social base of the contractor at the time of the work stoppage.
CSG and CRDS
Contribution rate
These are the generalized social contribution (CSG) and the social debt repayment contribution (CRDS).
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Rate applicable to professional income and compulsory social contributions
The rate is 9.70%.
Rates applicable to replacement income
The rate is 6.70%.
Family allowances
Contribution rate
Occupational income | Applicable rate |
|---|---|
For an income of up to €51,005 | 0% |
For an income between €51,005 and €64,915 | Enter 0% and 3.10% (by income from employment) |
For an income above €64,915 | 3.10% |
Disability-Death Contribution
Contribution rate
Occupational income must be less than €46,368.
The applicable rate is 1.3%.
Invalid self-employed worker protection
The self-employed person may receive an invalidity pension equal to one of the following amounts:
- 50% of the average annual income contributed in the event of total and lasting disability
- 30% the average annual income contributed in the event of partial incapacity to practice your trade
FYI
the average annual income contributed is equal to the average of the earnings of the best 10 years of his career, or to the totality of the years if he contributed less than 10 years.
In order to be eligible for the invalidity pension, the self-employed person must fulfill all the following conditions:
- He must not have reached the legal retirement age (62 years)
- Their capacity for work or income must have been reduced by at least 2/3
- He must receive sickness daily allowance at the time of application for invalidity or he must have been insured for at least 1 year at the time of application
- He must have contributed to an average annual income of at least 10% the annual average of the social security ceilings over the three years preceding the date of effect of the pension
If a self-employed person ceases to be a member of the social security scheme for the self-employed, he may continue to receive the pension for 1 year thereafter.
He can receive this pension up to the age of 67 as an asset.
He ceases to receive it if he chooses to receive his pension before age 67 because he is unfit for work.
Pension contribution
Basic pension rate
For the share of employment income less than €46,368, the contribution rate shall be 17.75%.
For the share of employment income greater than €46,368, the contribution rate shall be 0.60%.
Supplementary pension rate
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Craftsmen and traders
For the share of employment income less than €37,960, the contribution rate shall be 7%.
For the share of employment income between €37,960 and €185,472, the contribution rate shall be 8%.
Unregulated liberal professions
For the share of employment income less than €46,368, the contribution rate shall be 0%.
For the share of employment income between €46,368and €185,472, the contribution rate shall be 14%.
Contribution for vocational training (MFF)
Rate of contribution
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Merchant
The contribution is 0.25% on an amount equal to €46,368 of professional income.
The minimum contribution shall be €103.
Merchant and spouse
The contribution is 0.34% on an amount equal to €46,368 of professional income.
The minimum contribution shall be €140.
Artisan
The contribution is 0.29% on an amount equal to €46,368 of professional income.
The minimum contribution shall be €119.
The calculation is provisional. Sickness-maternity, invalidity-death, daily allowances, basic and supplementary pensions, family allowances and CSG-CRDS contributions are calculated on the previous year's occupational income (N-1).
They are then regularized the following year when the real income is known. The self-employed person may request that his provisional contributions for the current year be adjusted on the basis of the previous year's income, but also on the basis of the seconde previous year.
Since 1er In January 2022, self-employed workers can request from the Urssaf that their provisional social security contributions be declared and paid every month or every 3 months by paperless means. This allows them to adjust their contributions in real time.
They must declare their provisional social contributions no later than the 22nd of the month during which the declaration is to be made, then make the payment via their online account on the website secu-independent.fr:
Online account secu-independents.fr
The social contributions due for the first 2 years of activity are calculated on the basis of a flat-rate income which depends on the activity.
If you are on maternity or adoption leave, you can request deferral of your contributions and social contributions and vocational training.
Upon receipt of the declaration of pregnancy, the social security body sends a document detailing your rights.
If the adjusted amount of the provisional contributions is less than the amount of the provisional contributions already paid at the current year's installments, the difference shall be refunded. The reimbursement is made initially on the amount of debts that the self-employed worker may have incurred. This is done primarily on older debts.
On the other hand, if the amount of the provisional contributions is higher than those already paid, there is a supplementary amount of provisional contributions to be made. The payment shall be made under the same conditions as the payment of the provisional contributions for the current year which remain to be paid.
Henceforth, self-employed persons (except agricultural workers) can claim the amount of their social contributions, the rates applied to their working income and the net amount of this income after the deduction has been made. It should be addressed to the body to which the social contributions and contributions are to be paid (e.g. Urssaf).
Following this request, the body must send it the following information in a two-month period :
- A reminder of the rules applicable in relation to the minimum bases for calculating social contributions and exemptions
- Information concerning the amount of social contributions and contributions to be paid by the employer, specifying for each of them the amount of the assessment base, the rate applied and the amount due
- A statement of the contributions and contributions due, specifying the payments made, the debts, surcharges and penalties relating thereto
- A statement of the amount of the contributions and contributions that are outstanding or overpaid and the period to which those amounts relate
General case
Within 15 days of the declaration of income from employment (i.e. before the end of May or the end of June), the self-employed worker receives a payment schedule, representing the call of the social contributions due in a personal capacity.
It shall contain the following information:
- Adjustment of social contributions and contributions due for the previous calendar year (N-1)
- Adjustment of provisional social contributions and contributions due for the current calendar year (N)
- Calculation of provisional social contributions and contributions due for the calendar year following the current year (N+1)
- Period of staggering payment of social contributions and contributions of up to 5 years
Social contributions and contributions are normally paid monthly, on the 5th or 20th of each month, at the option.
Only the contribution to vocational training (MFF) is final: it is calculated and paid in a single installment in February of each year on the basis of the previous year's income.
Start of activity
During the first 2 years of operation, the schedule is sent no more than 15 days before the first deadline mentioned in it.
The self-employed person may request that no provisional or definitive contribution or contribution be requested from him during his first 12 months of activity. These contributions at the request of the self-employed person may be paid in annual installments over a period of up to 5 years.
Fractions must be greater than or equal to 20% of the total amount of contributions due.
FYI
no late surcharge shall be applied in this situation.
The payment of contributions and contributions is made in 2 stages:
- In December, the company receives only one installment call for assessment for the next year.
- In October, it receives a notification that the previous year's contributions have been adjusted according to the real income.
Self-employed persons (except for membership and control procedures) may apply to the basic social security funds of self-employed persons or to the Urssaf for payment of their contributions and contributions.
In addition, the provisional contributions relate to supplementary retirement and invalidity and death. The final contributions relate to sickness and maternity, daily allowances, basic pension, family allowances and the CSG-CRDS.
Your reimbursement rates for health care expenses and financial contributions (user fees, lump sum contributions and third-party fees) are the same as those of the general scheme for employees.
You are automatically removed from your social security membership in the following 2 cases:
- You report zero sales for 2 consecutive years
- You forget to report your sales for 2 consecutive years
You can oppose this cancelation for a month.
This deletion automatically results in your deletion from registers and directories such as the RM: titleContent, on Sirene: titleContent or SCR: titleContent.
In this case, you do not need to make a special request to the administrations to declare the end of your activity.
Physician, dental surgeon, midwife and independent medical assistant
Who is involved?
In order to be dependent on the practitioner's or physician's assistant's plan, a self-employed person must exercise one of the following professions:
- Physician and dental surgeon
- Nurse
- Midwife
- Physical therapist
- Podiatrist
- Speech-Language Pathologist
- Orthoptist
Annual income tax return
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General case
The following personal social contributions and contributions are compulsory:
- Sickness and maternity insurance
- Old-age, invalidity and death insurance
- Family allowances
- CSG-CRDS
They are calculated on the self-employed worker's occupational income.
From now on, at the time of his tax return to the tax authorities, the self-employed worker transmits at the same time the information necessary for the calculation of his contributions and social contributions.
This transmission takes place by dematerialized means.
Social Declaration of Practitioners and Licensed Medical Assistants (DS-PAMC)
You didn't send your return in time
The following personal social contributions and contributions are compulsory:
- Sickness and maternity insurance
- Old-age, invalidity and death insurance
- Family allowances
- CSG-CRDS
They are calculated on the self-employed worker's occupational income.
From now on, at the time of his tax return to the tax authorities, the self-employed worker transmits at the same time the information necessary for the calculation of his contributions and social contributions.
This transmission takes place by dematerialized means.
Social Declaration of Practitioners and Licensed Medical Assistants (DS-PAMC)
If the self-employed person does not submit his declaration before the second working day following 1 May, he will have to submit the information necessary for the calculation of his contributions to the Urssaf.
If it does not provide the necessary information, the Ussaf will contact the tax authorities to obtain it. On receipt of this information, the Urssaf gives the self-employed worker a period of two months, which must also send him this information.
FYI
in the event of a delay in filing, the self-employed person shall pay a penalty equal to 5% the total amount of its contributions and social contributions. If he does not respond to the Urssaf, the penalty is increased to 10%.
You did not send your return by paperless means
The following personal social contributions and contributions are compulsory:
- Sickness and maternity insurance
- Old-age, invalidity and death insurance
- Family allowances
- CSG-CRDS
They are calculated on the self-employed worker's occupational income.
From now on, at the time of his tax return to the tax authorities, the self-employed worker transmits at the same time the information necessary for the calculation of his contributions and social contributions.
This transmission takes place by dematerialized means.
Social Declaration of Practitioners and Licensed Medical Assistants (DS-PAMC)
If the self-employed person does not submit his or her declaration by paperless means, he or she will have to submit the information necessary for the calculation of his or her contributions to the Urssaf.
If it does not provide the necessary information, the Ussaf will contact the tax authorities to obtain it. On receipt of this information, the Urssaf gives the self-employed worker a period of two months, which must also send him this information.
FYI
in the event of a delay in filing, the self-employed person shall pay a penalty equal to 5% the total amount of its contributions and social contributions. If he does not respond to the Urssaf, the penalty is increased to 10%.
You're shutting down
In case of cessation of activity in the year preceding the year of the declaration, there is no declaration to be submitted, the insured is directly contacted by the social security of the self-employed to declare his income.
How are contributions and contributions calculated?
The calculation is provisional, i.e. contributions are calculated on the previous year's professional income (N-1).
They are then regularized the following year when the real income is known.
The self-employed person may request that his provisional contributions for the current year be adjusted on the basis of the previous year's income, but also on the basis of the seconde previous year.
The social contributions due for the first two years of activity are calculated on the basis of the flat-rate income.
If you are on maternity or adoption leave, you can request deferral of your contributions and social contributions and vocational training.
Upon receipt of the declaration of pregnancy, the social security body sends you a document detailing your rights.
If the adjusted amount of the provisional contributions is less than the amount of the provisional contributions already paid at the current year's installments, the difference shall be refunded. The reimbursement is made initially on the amount of debts that the self-employed worker may have incurred. This is done primarily on older debts.
On the other hand, if the amount of the provisional contributions is higher than those already paid, there is a supplementary amount of provisional contributions to be made. The payment shall be made under the same conditions as the payment of the provisional contributions for the current year which remain to be paid.
Henceforth, self-employed persons (except agricultural workers) can claim the amount of their social contributions, the rates applied to their working income and the net amount of this income after the deduction has been made. It should be addressed to the body to which the social contributions and contributions are to be paid (e.g. Urssaf).
Following this request, the body must send it the following information in a two-month period :
- A reminder of the rules applicable in relation to the minimum bases for calculating social contributions and exemptions
- Information concerning the amount of social contributions and contributions to be paid by the employer, specifying for each of them the amount of the assessment base, the rate applied and the amount due
- A statement of the contributions and contributions due, specifying the payments made, the debts, surcharges and penalties relating thereto
- A statement of the amount of the contributions and contributions that are outstanding or overpaid and the period to which those amounts relate
What is the rate of contributions?
Maternity sickness contribution
Some of it is supported by the CPAM: titleContent.
Occupational income | Applicable rate |
|---|---|
For an income of up to €18,547 | 0% |
For an income between €18,547 and €27,820.8 | Enter 0% and 4% |
For an income between €27,820.8 and €51,005 | Enter 4% and 6.50% |
For an income above €51,005 | 6.50% |
Family allowances
Occupational income | Applicable rate |
|---|---|
For an income of up to €51,005 | 0% |
For an income between €51,005 and €64,915 | Enter 0% and 3.10% (by income from employment) |
For an income above €64,915 | 3.10% |
CSG and CRDS
These are the generalized social contribution (CSG) and the social debt repayment contribution (CRDS).
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Rate applicable to professional income and compulsory social contributions
The rate is 9.70%.
Rates applicable to replacement income
The rate is 6.70%.
Contribution to the Regional Health Professional Unions (Curps)
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Medical assistant
The contribution is equal to 0.10% of self-employment income up to €206.
Doctor
The contribution is equal to 0.50% of self-employment income up to €206.
Dental surgeon
The contribution is equal to 0.30% of self-employment income up to €206.
Contribution to vocational training (MFF)
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Self-employed
Its amount is €116.
Self-employed worker and collaborating spouse
Its amount is €158.
Retirement
The proportional contribution shall be determined as a percentage of self-employed occupational income.
The income subject to contributions is divided into 2 tranches, each of which is assigned a specific contribution rate.
Contributions | Basis of calculation | Rate |
|---|---|---|
Basic pension Cnavpl: titleContent | Within €46,368 | 8.23% |
Within €231,840 | 1.87% |
Please note
Doctors who continue to work during their retirement will be exempt from pension contributions in 2023, if their income does not exceed a ceiling set by decree (forthcoming).
In addition to the basic pension, medical practitioners and auxiliary medical staff must join a supplementary pension (CARPIMKO: titleContent, CARMF: titleContent, CARCDSF: titleContent).
When should people pay their social security contributions?
General case
Within 15 days of the declaration of income from employment (i.e. before the end of May or the end of June), the self-employed worker receives a payment schedule, representing the call of the social contributions due in a personal capacity.
It shall contain the following information:
- Adjustment of social contributions and contributions due for the previous calendar year (N-1)
- Adjustment of provisional social contributions and contributions due for the current calendar year (N)
- Calculation of provisional social contributions and contributions due for the calendar year following the current year (N+1)
- Period of staggering payment of social contributions and contributions of up to 5 years
Social contributions and contributions are normally paid monthly, on the 5th or 20th of each month, at the option.
Only the contribution to vocational training (MFF) is final: it is calculated and paid in a single installment in February of each year on the basis of the previous year's income.
Start of activity
During the first 2 years of operation, the schedule is sent no more than 15 days before the first deadline mentioned in it.
The self-employed person may request that no provisional or definitive contribution or contribution be requested from him during his first 12 months of activity. These contributions at the request of the self-employed person may be paid in annual installments over a period of up to 5 years.
Fractions must be greater than or equal to 20% of the total amount of contributions due.
FYI
no late surcharge shall be applied in this situation.
The payment of contributions and contributions is made in 2 stages:
- In December, the company receives only one installment call for assessment for the next year.
- In October, it receives a notification that the previous year's contributions have been adjusted according to the real income.
Self-employed persons (except for membership and control procedures) may apply to the basic social security funds of self-employed persons or to the Urssaf for payment of their contributions and contributions.
In addition, the provisional contributions relate to supplementary retirement and invalidity and death. The final contributions relate to sickness and maternity, daily allowances, basic pension, family allowances and the CSG-CRDS.
Reimbursement of health expenses
Your reimbursement rates for health care expenses and financial contributions (user fees, lump sum contributions and third-party fees) are the same as those of the general scheme for employees.
Removal from social security
You are automatically removed from your social security membership in the following 2 cases:
- You report zero sales for 2 consecutive years
- You forget to report your sales for 2 consecutive years
You can oppose this cancelation for a month.
This deletion automatically results in your deletion from registers and directories such as the RM: titleContent, on Sirene: titleContent or SCR: titleContent.
In this case, you do not need to make a special request to the administrations to declare the end of your activity.
Who is involved?
In order to be dependent on the practitioner's or physician's assistant's plan, a self-employed person must exercise one of the following professions:
- Physician and dental surgeon
- Nurse
- Midwife
- Physical therapist
- Podiatrist
- Speech-Language Pathologist
- Orthoptist
Annual income tax return
The following personal social contributions and contributions are compulsory:
- Sickness and maternity insurance
- Old age, disability and death insurance
- Family allowances
- CSG-CRDS
They are calculated on the self-employed worker's occupational income.
The declaration must be made by dematerialized means:
Social Declaration of Practitioners and Licensed Medical Assistants (DS-PAMC)
What is the rate of contributions?
Maternity sickness contribution
The sickness and maternity contribution amounts to 6.50% the self-employed person's income from employment.
Some of it is supported by the CPAM: titleContent.
Family allowances
Occupational income | Applicable rate |
|---|---|
For an income of up to €51,005 | 0% |
For an income between €51,005 and €64,915 | Enter 0% and 3.10% (by income from employment) |
For an income above €64,915 | 3.10% |
CSG and CRDS
These are the generalized social contribution (CSG) and the social debt repayment contribution (CRDS).
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Rate applicable to professional income and compulsory social contributions
The rate is 9.70%.
Rates applicable to replacement income
The rate is 6.70%.
Contribution to the Regional Health Professional Unions (Curps)
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Medical assistant
The contribution is equal to 0.10% of self-employment income up to €206 for 2021.
Doctor
The contribution is equal to 0.50% of self-employment income up to €206 for 2021.
Dental surgeon
The contribution is equal to 0.30% of self-employment income up to €206 for 2021.
Contribution to vocational training (MFF)
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Self-employed
Its amount is €116.
Self-employed worker and collaborating spouse
Its amount is €158.
Retirement
The proportional contribution shall be determined as a percentage of self-employed occupational income.
The income subject to contributions is divided into 2 tranches, each of which is assigned a specific contribution rate.
Contributions | Basis of calculation | Rate |
|---|---|---|
Basic pension Cnavpl: titleContent | Within €46,368 | 8.23% |
Within €231,840 | 1.87% |
In addition to the basic pension, medical practitioners and auxiliary medical staff must join a supplementary pension (CARPIMKO: titleContent, CARMF: titleContent, CARCDSF: titleContent).
How are contributions and contributions calculated?
The calculation is provisional, i.e. contributions are calculated on the previous year's professional income (N-1).
They are then regularized the following year when the real income is known.
The self-employed person may request that his provisional contributions for the current year be adjusted on the basis of the previous year's income, but also on the basis of the seconde previous year.
The social contributions due for the first two years of activity shall be calculated on the basis of the flat-rate income.
If you are on maternity or adoption leave, you can request deferral of your contributions and social contributions and vocational training.
On receipt of the declaration of pregnancy, the social security body of the woman concerned sends her a document detailing her rights.
If the adjusted amount of the provisional contributions is less than the amount of the provisional contributions already paid at the current year's installments, the difference shall be refunded. The reimbursement is made initially on the amount of debts that the self-employed worker may have incurred. This is done primarily on older debts.
On the other hand, if the amount of the provisional contributions is higher than those already paid, there is a supplementary amount of provisional contributions to be made. The payment shall be made under the same conditions as the payment of the provisional contributions for the current year which remain to be paid.
Henceforth, self-employed persons (except agricultural workers) can claim the amount of their social contributions, the rates applied to their working income and the net amount of this income after the deduction has been made. It should be addressed to the body to which the social contributions and contributions are to be paid (e.g. Urssaf).
Following this request, the body must send it the following information in a two-month period :
- A reminder of the rules applicable in relation to the minimum bases for calculating social contributions and exemptions
- Information concerning the amount of social contributions and contributions to be paid by the employer, specifying for each of them the amount of the assessment base, the rate applied and the amount due
- A statement of the contributions and contributions due, specifying the payments made, the debts, surcharges and penalties relating thereto
- A statement of the amount of the contributions and contributions that are outstanding or overpaid and the period to which those amounts relate
When should people pay their social security contributions?
General case
Within 15 days of the declaration of income from employment (i.e. before the end of May or the end of June), the self-employed worker receives a payment schedule, representing the call of the social contributions due in a personal capacity.
It shall contain the following information:
- Adjustment of social contributions and contributions due for the previous calendar year (N-1)
- Adjustment of provisional social contributions and contributions due for the current calendar year (N)
- Calculation of provisional social contributions and contributions due for the calendar year following the current year (N+1)
- Period of staggering payment of social contributions and contributions of up to 5 years
Social contributions and contributions are normally paid monthly, on the 5th or 20th of each month, at the option.
Only the contribution to vocational training (MFF) is final: it is calculated and paid in a single installment in February of each year on the basis of the previous year's income.
Start of activity
During the first 2 years of operation, the schedule is sent no more than 15 days before the first deadline mentioned in it.
The self-employed person may request that no provisional or definitive contribution or contribution be requested from him during his first 12 months of activity. These contributions at the request of the self-employed person may be paid in annual installments over a period of up to 5 years.
Fractions must be greater than or equal to 20% of the total amount of contributions due.
FYI
no late surcharge shall be applied in this situation.
The payment of contributions and contributions is made in 2 stages:
- In December, the company receives only one installment call for assessment for the next year.
- In October, it receives a notification that the previous year's contributions have been adjusted according to the real income.
Self-employed persons (except for membership and control procedures) may apply to the basic social security funds of self-employed persons or to the Urssaf for payment of their contributions and contributions.
In addition, the provisional contributions relate to supplementary retirement and invalidity and death. The final contributions relate to sickness and maternity, daily allowances, basic pension, family allowances and the CSG-CRDS.
Reimbursement of health expenses
Your reimbursement rates for health care expenses and financial contributions (user fees, lump sum contributions and third-party fees) are the same as those of the general scheme for employees.
Removal from social security
You are automatically removed from your social security membership in the following 2 cases:
- You report zero sales for 2 consecutive years
- You forget to report your sales for 2 consecutive years
You can oppose this cancelation for a month.
This deletion automatically results in your deletion from registers and directories such as the RM: titleContent, on Sirene: titleContent or SCR: titleContent.
In this case, you do not need to make a special request to the administrations to declare the end of your activity.
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