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Social protection of self-employed workers: contributions

Verified 01 January 2022 - Legal and Administrative Information Directorate (Prime Minister)

Craftsmen, traders, independent industrialists and their spouses or Civil partnership partners have a social protection system that depends on the legal form of the company and the participation of the head of company.

Since 2021, independent traders, craftsmen and industrialists can file their tax return at the same time as they file their tax return with the tax authority. This has been the case for medical practitioners and auxiliaries since 2022.

Artisan, trader, independent industrialist

The following self-employed persons are covered by the social security of the self-employed:

  • Individual entrepreneurs and EIRL: titleContent
  • Managers and Associates SNC: titleContent and EURL
  • Majority Manager SARL: titleContent

The egalitarian or minority managers of SARL or the managers of SA and SAS are treated as employees and are subject to the general regime applicable to employees.

The social security system for the self-employed and the general social security system are very similar, but the general system provides better protection in the event of accidents at work and invalidity. In addition, the pension is usually higher.

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General case

The following personal contributions and contributions are mandatory:

  • Health insurance and maternity
  • Daily allowances
  • Basic Retirement
  • Supplementary Retirement
  • Old-age insurance, disability
  • Family allowances
  • Vocational Training
  • CSG-CRDS

They are calculated on the income of the self-employed.

From now on, the self-employed worker shall at the same time forward the information necessary to calculate his contributions and social contributions to the tax administration when he files his tax return. This transmission is done by dematerialised way on the website www.impots.gouv.fr.

Online tax account for professionals (EFI mode)

You did not send your return on time

The following personal contributions and contributions are mandatory:

  • Health insurance and maternity
  • Daily allowances
  • Basic Retirement
  • Supplementary Retirement
  • Old-age insurance, disability
  • Family allowances
  • Vocational Training
  • CSG-CRDS

They are calculated on the income of the self-employed.

From now on, the self-employed worker shall at the same time forward the information necessary to calculate his contributions and social contributions to the tax administration when he files his tax return. This transmission is done by dematerialised way on the website www.impots.gouv.fr.

Online tax account for professionals (EFI mode)

If the self-employed worker does not submit his or her return before the 2nd working day following 1 May, he or she must submit the information necessary for calculating his or her contributions to the Urssaf.

If it does not provide the necessary information, the Urssaf will contact the tax authorities to obtain it. Upon receipt of this information, the Urssaf shall give a period of 2 months to the self-employed person who must also send this information to him.

FYI  

in the event of a delay in filing the return, the self-employed person shall pay a penalty equal to 5% the total amount of his contributions and social contributions. If he does not answer the Urssaf, the penalty is increased to 10%.

You did not send your return by having it dematerialised

The following personal contributions and contributions are mandatory:

  • Health insurance and maternity
  • Daily allowances
  • Basic Retirement
  • Supplementary Retirement
  • Old-age insurance, disability
  • Family allowances
  • Vocational Training
  • CSG-CRDS

They are calculated on the income of the self-employed.

From now on, the self-employed worker shall at the same time forward the information necessary to calculate his contributions and social contributions to the tax administration when he files his tax return. This transmission is done by dematerialised way on the website www.impots.gouv.fr.

Online tax account for professionals (EFI mode)

If the self-employed person does not send his or her return by dematerialised means, he or she must forward the information necessary for calculating his or her contributions to the Urssaf.

If it does not provide the necessary information, the Urssaf will contact the tax authorities to obtain it. Upon receipt of this information, the Urssaf shall give a period of 2 months to the self-employed person who must also send this information to him.

FYI  

in the event of a delay in filing the return, the self-employed person shall pay a penalty equal to 5% the total amount of his contributions and social contributions. If he does not answer the Urssaf, the penalty is increased to 10%.

You cease your activity

In case of termination in the year preceding the year of the return, there is no return to be sent, the insured person is contacted directly by the social security of the self-employed to declare his income.

These contribution rates are applicable from the 3rd year of the self-employed worker.

Maternity disease

Contribution rate
Rate applicable according to professional income

Business income

Applicable Rate

Revenue share below €16,454

0 to 3.17%

Revenue share between €16,454 and €45,250

3.17% to 6,35%

Revenue share between€45,250 and€205,680

6,35%

Revenue share greater than €205,680

6,50%

Protection of self-employed workers from illness or accident

The self-employed worker may benefit from an adjustment of his working time when he returns to work following an illness or accident (professional or not).

This therapeutic half-time must be motivated by his or her attending physician to allow him or her either rehabilitation or necessary rest.

He then perceives IJSS: titleContent to compensate for the loss of income.

The amount of the IJSS paid during the therapeutic half-time is equal to half of the compensation paid during a work stoppage.

It is therefore between €5.57 and €56.35 by the income of the self-employed.

He is entitled to this allowance for up to 90 days over a period of 3 years.

Protection of self-employed workers on maternity leave

Self-employed workers or spouses on maternity leave may benefit from 2 compensatory aid:

  • Daily allowance
  • Flat

However, it must meet the following 2 conditions:

  • He must have been affiliated for at least 10 months on the date of delivery.
  • Her work stoppage must be at least 8 weeks, including 6 weeks after giving birth.

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 person shall receive his or her benefits onto day of maternity leave.

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Maternal rest lump sum

It is €3,428.

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 after childbirth). If delivery takes place before the end of 7e month of pregnancy, the entrepreneur receives the full amount on the date of delivery.

If its average annual income over the previous 3 years of business is less than €4,067, the allowance shall be reduced to 10% of its value. Its amount is then €590.74.

Flat per diem

It is €56.35 per stop day.

For a single birth, with at least 56 consecutive days of stopping, including 14 days immediately prior to the date of delivery, the total is €3,155.64.

If the average annual income of the entrepreneur over the previous 3 years of activity is less than €4,067, the allowance shall be reduced to 10% of its value. Its amount is then €590.74.

FYI  

since 2020, it is no longer necessary to be up to date with the payment of contributions in order to benefit from daily maternity benefits.

Adoption

  • The lump sum maternity rest allowance shall be €1,714. It is paid on the date the child arrives in your home.
  • The daily fixed allowance shall be €56.35. The maximum duration of payment is 84 days.

Daily Allowances

Contribution rate

Professional income must be less than€205,680.

The applicable rate is 0.85%.

Protection of self-employed workers in case of sickness

The contractor may benefit from daily social security benefits (IJSS) in case of illness.

These allowances partially compensate for the loss of income caused by the cessation of activity through a lump sum payment.

Health insurance guarantees replacement income in the same proportions as the contractor.

He receives the payment of the allowances after the advice of the medical service of the SSI: titleContent.

Sick or cumulative disease stops must 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 benefits:

  • He must carry on his business as principal at the time of the stoppage.
  • He must have a work stoppage prescribed by his attending physician and forward it to social security within 48 hours.
  • It must have ceased its activity on 1to day of sick leave.
  • Annual revenues must exceed €4,067.
  • Must be affiliated since 1 year minimum to SSI: titleContent, unless it has been transferred from the general scheme to the ISS without interruption.

If there is a time lag between the transition from the general scheme to the independent scheme affiliated to the ISS, it is necessary to wait 1 year to start benefiting from the IJSS: titleContent.

A waiting period of 3 days applies to sick stops. In practice, the self-employed worker does not collect the IJSS for the first 3 days of the stoppage, he only collects it from the 4e day (inclusive) of its stop. The waiting period shall be abolished in the event of an extension by a second stop or when the self-employed person is arrested a second time for the same reason within 48 hours.

This is also the case for long-term illnesses with outages lasting up to 3 years. After this stage, the 3-day waiting period applies.

FYI  

Contractor with less than €4,067 and who therefore cannot benefit from the daily allowances shall have access to complementary health solidarity (CSS).

You can benefit from IJSS: titleContent, even if you are not up to date on your membership fees.

The amount of the allowance differs depending on whether the individual is an independent contractor or a collaborating spouse.

Independent

The amount ofIJSS: titleContent is 1/730 of the average of your income for the last 3 years. It is between €5.57 and €56.35 (corresponding to the annual social security ceiling/730).

The IJSS is due for every day, whether it is working or not.

Example :

You perceived €38,000 average annual income for the last 3 years. Your daily allowances are: €38,000 / 730 = €52.05 per day.

Worker Spouse

For the collaborating spouse, the daily allowance shall consist of a fixed amount of €22.54.

For 1re year of operation, the average annual income corresponds to the income known between the start of the 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 business income taken into account for the calculation of your allowances is the social base the contractor at the time of the work stoppage.

CSG and CRDS

Contribution rate

These are the General Social Contribution (GSA) and the Social Debt Repayment Contribution (SDRC).

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Rate applicable on 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
Rate applicable according to professional income

Business income

Applicable Rate

For income up to €45,250

0

For income between €45,250 and €57,590

Between 0 and 3,10% (by business income)

For income beyond €57,590

3,10%

Disability Death

Contribution rate

Professional income must be less than €41,136.

The applicable rate is 1.3%.

Invalid self worker protection

The self-employed person may receive a disability pension equal to:

  • 50% of the average annual income contributed in the event of total and lasting invalidity
  • 30% of the average annual income contributed in case of partial incapacity to practise your profession

FYI  

the average annual income contributed is equal to the average of the best 10 years of his or her career, or the full years if he or she contributed less than 10 years.

In order to qualify for the invalidity pension, the self-employed worker must meet all the following conditions:

  • He must not have reached the legal retirement age (62 years)
  • Its working or earning capacity must have been reduced by at least 2/3
  • He or she must receive daily sick benefits at the time of the disability application or must have been affiliated for at least 1 year at the time of the application
  • He must have contributed to an average annual income of at least 10% the average annual social security ceiling for the 3 years preceding the effective date of the pension.

If a self-employed worker ceases to be a member of the social security of the self-employed, he or she may continue to receive the pension for 1 year thereafter.

He may receive this pension up to the age of 67 as an active member.

He ceases to collect it if he chooses to take advantage of his pension rights before age 67 for being unfit for work.

Pension contribution

Basic Retirement Rate

For the share of business income less than €41,136, the contribution rate is 17,75%.

For the share of income above €41,136, the contribution rate is 0,60%.

Supplementary pension rate

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Craftsmen and merchants

For the share of business income less than €37,960, the contribution rate is 7%.

For the share of business income between €37,960 and €164,544, the contribution rate is 8%.

Unregulated professions

For the share of business income less than €41,136, the contribution rate is 0.

For the share of business income between €41,136and €164,544, the contribution rate is 14%.

Contribution for Vocational Training (PSC)

Contribution Rate

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Trader

Contribution is 0.25% on the basis of an amount equal to €41,136 income.

The minimum contribution amount shall be €103.

Trader and Spouse

Contribution is 0.34% on the basis of an amount equal to €41,136 income.

The minimum contribution amount shall be €140.

Artisan

Contribution is 0.29% on the basis of an amount equal to €41,136 income.

The minimum contribution amount shall be €119.

The calculation is provisional. The sickness/maternity, disability/death, daily allowances, basic and supplementary retirement, family allowances and CSG-CRDS contributions are calculated on the previous year's professional income (N-1).

They are then regularised the following year when real incomes are known. The self-employed worker may request that his current year instalment contributions be adjusted on the basis of previous year's income, but also on the basis of 2e previous year.

From 1to In January 2022, self-employed workers may request that the declaration and payment of their provisional social contributions be made every month or every 3 months by dematerialised means. This allows them to adjust their contributions in real time.

They must declare their provisional social contributions by the 22nd of the month during which the declaration is to be made, and then make the payment via their online account on the secu-independente.fr website:

secu-independents.fr

The social contributions payable for the first 2 years of employment are calculated on the basis of a flat 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 agency 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 maturities, the difference is refunded. Reimbursement is made initially on the amount of debts that the self-employed person may have incurred. This is done primarily on the oldest debts.

On the other hand, if the amount of the provisional contributions is higher than those already paid, there is an additional amount of provisional contributions to be made. The payment shall be made under the same conditions as the payment of the current year's instalment contributions that remain to be paid.

Now self-employed workers (except agricultural workers) can claim their social contributions, the rates applied to their business income and the net amount of that income after deductions have been made. It should be directed to the organisation to which contributions and social contributions are to be paid (e.g., Urssaf).

In response to this request, the body shall send the following information in a 2 months :

  • A reminder of the rules applicable in relation to the minimum bases for calculating social contributions or exemptions
  • Information on the amount of contributions and social contributions to be paid by him, specifying for each of them the amount of the base, the rate applied and the amount due
  • A statement of contributions and contributions due, specifying the payments made, the claims, the increases and the penalties applicable to him
  • A count of the amount of contributions and contributions still to be paid or overpaid and the period to which those amounts relate

General case

Within 15 days of the return of income from employment (i.e. before the end of May or the end of June), the self-employed worker receives a payment schedule, which is based on contributions and social contributions due on a personal basis.

It includes the following information:

  • Regulation of contributions and social contributions due in respect of the previous calendar year (N-1) 
  • Adjustment of contributions and provisional social contributions due for the current calendar year (N)
  • Calculation of contributions and provisional social contributions due for the calendar year following the current year (N+1) 
  • Period of averaging of contributions and social contributions of up to 5 years

The payment of social contributions and contributions is usually monthly, on the 5th or the 20th of each month, at your choice.

Only contribution to vocational training (PSC) is final: it is calculated and paid in a single instalment in february of each year on the basis of the previous year's income.

Start of activity

In the first 2 years of operation, the schedule is sent up to 15 days before the first deadline mentioned.

The self-employed worker may request that no provisional or definitive contributions or contributions be requested from him during his first 12 months of employment. These contributions at the request of the self-employed person may be paid in annual fractions over a period of less than or equal to 5 years.

Fractions must be greater than or equal to 20% the total amount of contributions due.

FYI  

no increase in delay is applied in this situation.

Contributions and contributions are paid in 2 steps:

  • In December, the company receives a single Notice of Assessment Call to Pay the following year.
  • In October, it receives a notification of adjustment of contributions for the previous year, based on real income.

The self-employed worker (except for the affiliation and control procedures) may apply to the basic social security funds of the self-employed or to the Urssaf for the payment of his contributions and contributions.

In addition, the provisional contributions relate to supplementary retirement and invalidity-death. Final contributions relate to sickness and maternity, daily allowances, basic retirement, family allowances and the CSG-CRDS.

Your reimbursement rates for your health expenses and your financial contributions (user fees, lump-sum contributions and third party fees) are the same as those of the general scheme.

You are automatically removed from your Social Security membership in the following 2 cases:

  • You report zero revenue for 2 consecutive years
  • You forget to report your turnover for 2 consecutive years

You can object to this removal for one month.

This cancellation automatically deletes you from registers and directories such as RM: titleContent, Sirene: titleContent or RCS: titleContent.

In this case, you do not need to make any special representations to the authorities to declare the end of your business.

Physician, dental surgeon, midwife and independent medical assistant

Who are the self-employed concerned?

In order to depend on the practitioner's or medical assistant's plan, a self-employed worker must practice one of the following occupations:

  • Physician and Dentist
  • Nurse
  • Midwife
  • Masseur-kinesitherapist
  • Pedicure-podologist
  • Speech
  • Orthoptist

Annual income tax return

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General case

The following personal contributions and contributions are mandatory:

  • Health insurance and maternity
  • Old-age insurance, disability
  • Family allowances
  • CSG-CRDS

They are calculated on the income of the self-employed.

From now on, the self-employed worker shall at the same time forward the information necessary to calculate his contributions and social contributions to the tax administration when he files his tax return. This transmission is done by dematerialised means.

You did not send your return on time

The following personal contributions and contributions are mandatory:

  • Health insurance and maternity
  • Old-age insurance, disability
  • Family allowances
  • CSG-CRDS

They are calculated on the income of the self-employed.

From now on, the self-employed worker shall at the same time forward the information necessary to calculate his contributions and social contributions to the tax administration when he files his tax return. This transmission is done by dematerialised means.

If the self-employed worker does not submit his or her return before the 2nd working day following 1 May, he or she must submit the information necessary for calculating his or her contributions to the Urssaf.

If it does not provide the necessary information, the Urssaf will contact the tax authorities to obtain it. Upon receipt of this information, the Urssaf shall give a period of 2 months to the self-employed person who must also send this information to him.

FYI  

in the event of a delay in filing the return, the self-employed person shall pay a penalty equal to 5% the total amount of his contributions and social contributions. If he does not answer the Urssaf, the penalty is increased to 10%.

You did not send your return by having it dematerialised

The following personal contributions and contributions are mandatory:

  • Health insurance and maternity
  • Old-age insurance, disability
  • Family allowances
  • CSG-CRDS

They are calculated on the income of the self-employed.

From now on, the self-employed worker shall at the same time forward the information necessary to calculate his contributions and social contributions to the tax administration when he files his tax return. This transmission is done by dematerialised means.

If the self-employed person does not send his or her return by dematerialised means, he or she must forward the information necessary for calculating his or her contributions to the Urssaf.

If it does not provide the necessary information, the Urssaf will contact the tax authorities to obtain it. Upon receipt of this information, the Urssaf shall give a period of 2 months to the self-employed person who must also send this information to him.

FYI  

in the event of a delay in filing the return, the self-employed person shall pay a penalty equal to 5% the total amount of his contributions and social contributions. If he does not answer the Urssaf, the penalty is increased to 10%.

You cease your activity

In case of termination in the year preceding the year of the return, there is no return to be sent, the insured person is contacted directly by the social security of the self-employed to declare his income.

How are the contributions calculated?

The calculation is provisional, i.e. the contributions are calculated on the previous year's professional income (N-1).

They are then regularised the following year when real incomes are known.

The self-employed worker may request that his current year instalment contributions be adjusted on the basis of previous year's income, but also on the basis of 2e previous year.

The social security contributions due for the first 2 years of employment are calculated on the basis of the flat 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 agency 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 maturities, the difference is refunded. Reimbursement is made initially on the amount of debts that the self-employed person may have incurred. This is done primarily on the oldest debts.

On the other hand, if the amount of the provisional contributions is higher than those already paid, there is an additional amount of provisional contributions to be made. The payment shall be made under the same conditions as the payment of the current year's instalment contributions that remain to be paid.

Now self-employed workers (except agricultural workers) can claim their social contributions, the rates applied to their business income and the net amount of that income after deductions have been made. It should be directed to the organisation to which contributions and social contributions are to be paid (e.g., Urssaf).

In response to this request, the body shall send the following information in a 2 months :

  • A reminder of the rules applicable in relation to the minimum bases for calculating social contributions or exemptions
  • Information on the amount of contributions and social contributions to be paid by him, specifying for each of them the amount of the base, the rate applied and the amount due
  • A statement of contributions and contributions due, specifying the payments made, the claims, the increases and the penalties applicable to him
  • A count of the amount of contributions and contributions still to be paid or overpaid and the period to which those amounts relate

What is the rate of contributions

Maternity sickness contribution

The sickness and maternity contribution amounts to 6.50% of the self-employed worker's income.

Part is supported by CPAM: titleContent.

Family allowances
Rate applicable according to professional income

Business income

Applicable Rate

For income up to €45,250

0

For income between €45,250 and €57,590

Between 0 and 3,10% (by business income)

For income beyond €57,590

3,10%

CSG and CRDS

These are the General Social Contribution (GSA) and the Social Debt Repayment Contribution (SDRC).

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Rate applicable on professional income and compulsory social contributions

The rate is 9,70%.

Rates applicable to replacement income

The rate is 6,70%.

Contribution to Regional Health Professional Unions (Curps)

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Medical Auxiliary

Contribution is equal to 0,10%  of self-employed income up to €206.

Doctor

Contribution is equal to 0,50%  of self-employed income up to €206.

Dentist surgeon

Contribution is equal to 0,30%  of self-employed income up to €206.

Contribution to vocational training (PSC)

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Self-employed

Contribution is equal to 0.25% of the annual ceiling of Social Security.

Its amount is €103.

Self-employed worker and collaborating spouse

Contribution is equal to 0.34% of the annual ceiling of Social Security.

Its amount is €140.

Retirement

The proportional contribution is determined as a percentage of the non-wage income.

Income subject to assessment is divided into 2 tranches, each of which is allocated a specific contribution rate.

Contribution Rates - Professional Liberal

Contributions

Bases

Rate

Basic Retirement Cnavpl: titleContent

Within €41,136

8,23%

Within €205,680

1.87%

In addition to basic retirement, medical practitioners and assistants must join a supplementary pension (CARPIMKO: titleContent, CARMF: titleContent, CARCDSF: titleContent).

When do you have to pay your contributions?

General case

Within 15 days of the return of income from employment (i.e. before the end of May or the end of June), the self-employed worker receives a payment schedule, which is based on contributions and social contributions due on a personal basis.

It includes the following information:

  • Regulation of contributions and social contributions due in respect of the previous calendar year (N-1) 
  • Adjustment of contributions and provisional social contributions due for the current calendar year (N)
  • Calculation of contributions and provisional social contributions due for the calendar year following the current year (N+1) 
  • Period of averaging of contributions and social contributions of up to 5 years

The payment of social contributions and contributions is usually monthly, on the 5th or the 20th of each month, at your choice.

Only contribution to vocational training (PSC) is final: it is calculated and paid in a single instalment in february of each year on the basis of the previous year's income.

Start of activity

In the first 2 years of operation, the schedule is sent up to 15 days before the first deadline mentioned.

The self-employed worker may request that no provisional or definitive contributions or contributions be requested from him during his first 12 months of employment. These contributions at the request of the self-employed person may be paid in annual fractions over a period of less than or equal to 5 years.

Fractions must be greater than or equal to 20% the total amount of contributions due.

FYI  

no increase in delay is applied in this situation.

Contributions and contributions are paid in 2 steps:

  • In December, the company receives a single Notice of Assessment Call to Pay the following year.
  • In October, it receives a notification of adjustment of contributions for the previous year, based on real income.

The self-employed worker (except for the affiliation and control procedures) may apply to the basic social security funds of the self-employed or to the Urssaf for the payment of his contributions and contributions.

In addition, the provisional contributions relate to supplementary retirement and invalidity-death. Final contributions relate to sickness and maternity, daily allowances, basic retirement, family allowances and the CSG-CRDS.

Reimbursement of health expenses

Your reimbursement rates for your health expenses and your financial contributions (user fees, lump-sum contributions and third party fees) are the same as those of the general scheme.

Removal of social security

You are automatically removed from your Social Security membership in the following 2 cases:

  • You report zero revenue for 2 consecutive years
  • You forget to report your turnover for 2 consecutive years

You can object to this removal for one month.

This cancellation automatically deletes you from registers and directories such as RM: titleContent, Sirene: titleContent or RCS: titleContent.

In this case, you do not need to make any special representations to the authorities to declare the end of your business.

Who are the self-employed concerned?

In order to depend on the practitioner's or medical assistant's plan, a self-employed worker must practice one of the following occupations:

  • Physician and Dentist
  • Nurse
  • Midwife
  • Masseur-kinesitherapist
  • Pedicure-podologist
  • Speech
  • Orthoptist

Annual income tax return

The following personal contributions and contributions are mandatory:

  • Health insurance and maternity
  • Old-age insurance, disability
  • Family allowances
  • CSG-CRDS

They are calculated on the income of the self-employed.

The self-employed worker must report his or her contributions to the primary health insurance fund (CPAM) of your place of practice.

Who shall I contact

The declaration must be made using the following form:

What is the rate of contributions?

Maternity sickness contribution

The sickness and maternity contribution amounts to 6.50% of the self-employed worker's income.

Part is supported by CPAM: titleContent.

Family allowances
Rate applicable according to professional income

Business income

Applicable Rate

For income up to €45,250

0

For income between €45,250 and €57,590

Between 0 and 3,10% (by business income)

For income beyond €57,590

3,10%

CSG and CRDS

These are the General Social Contribution (GSA) and the Social Debt Repayment Contribution (SDRC).

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Rate applicable on professional income and compulsory social contributions

The rate is 9,70%.

Rates applicable to replacement income

The rate is 6,70%.

Contribution to Regional Health Professional Unions (Curps)

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Medical Auxiliary

Contribution is equal to 0,10%  of self-employed income up to €206 for 2021.

Doctor

Contribution is equal to 0,50%  of self-employed income up to €206 for 2021.

Dentist surgeon

Contribution is equal to 0,30%  of self-employed income up to €206 for 2021.

Contribution to vocational training (PSC)

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Self-employed

Contribution is equal to 0.25% of the annual ceiling of Social Security.

In 2021, the amount is €103.

Self-employed worker and collaborating spouse

Contribution is equal to 0.34% of the annual ceiling of Social Security.

In 2021, the amount is €140.

Retirement

The proportional contribution is determined as a percentage of the non-wage income.

Income subject to assessment is divided into 2 tranches, each of which is allocated a specific contribution rate.

2021 Contribution Rates - Professional Liberal

Contributions

Bases

Rate

Basic Retirement Cnavpl: titleContent

Within €41,136

8,23%

Within €205,680

1.87%

In addition to basic retirement, medical practitioners and assistants must join a supplementary pension (CARPIMKO: titleContent, CARMF: titleContent, CARCDSF: titleContent).

How are the contributions calculated?

The calculation is provisional, i.e. the contributions are calculated on the previous year's professional income (N-1).

They are then regularised the following year when real incomes are known.

The self-employed worker may request that his current year instalment contributions be adjusted on the basis of previous year's income, but also on the basis of 2e previous year.

The social security contributions payable for the first two years of employment are calculated on the basis of the flat 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 woman's social security organisation 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 maturities, the difference is refunded. Reimbursement is made initially on the amount of debts that the self-employed person may have incurred. This is done primarily on the oldest debts.

On the other hand, if the amount of the provisional contributions is higher than those already paid, there is an additional amount of provisional contributions to be made. The payment shall be made under the same conditions as the payment of the current year's instalment contributions that remain to be paid.

Now self-employed workers (except agricultural workers) can claim their social contributions, the rates applied to their business income and the net amount of that income after deductions have been made. It should be directed to the organisation to which contributions and social contributions are to be paid (e.g., Urssaf).

In response to this request, the body shall send the following information in a 2 months :

  • A reminder of the rules applicable in relation to the minimum bases for calculating social contributions or exemptions
  • Information on the amount of contributions and social contributions to be paid by him, specifying for each of them the amount of the base, the rate applied and the amount due
  • A statement of contributions and contributions due, specifying the payments made, the claims, the increases and the penalties applicable to him
  • A count of the amount of contributions and contributions still to be paid or overpaid and the period to which those amounts relate

When do you have to pay your contributions?

General case

Within 15 days of the return of income from employment (i.e. before the end of May or the end of June), the self-employed worker receives a payment schedule, which is based on contributions and social contributions due on a personal basis.

It includes the following information:

  • Regulation of contributions and social contributions due in respect of the previous calendar year (N-1) 
  • Adjustment of contributions and provisional social contributions due for the current calendar year (N)
  • Calculation of contributions and provisional social contributions due for the calendar year following the current year (N+1) 
  • Period of averaging of contributions and social contributions of up to 5 years

The payment of social contributions and contributions is usually monthly, on the 5th or the 20th of each month, at your choice.

Only contribution to vocational training (PSC) is final: it is calculated and paid in a single instalment in february of each year on the basis of the previous year's income.

Start of activity

In the first 2 years of operation, the schedule is sent up to 15 days before the first deadline mentioned.

The self-employed worker may request that no provisional or definitive contributions or contributions be requested from him during his first 12 months of employment. These contributions at the request of the self-employed person may be paid in annual fractions over a period of less than or equal to 5 years.

Fractions must be greater than or equal to 20% the total amount of contributions due.

FYI  

no increase in delay is applied in this situation.

Contributions and contributions are paid in 2 steps:

  • In December, the company receives a single Notice of Assessment Call to Pay the following year.
  • In October, it receives a notification of adjustment of contributions for the previous year, based on real income.

The self-employed worker (except for the affiliation and control procedures) may apply to the basic social security funds of the self-employed or to the Urssaf for the payment of his contributions and contributions.

In addition, the provisional contributions relate to supplementary retirement and invalidity-death. Final contributions relate to sickness and maternity, daily allowances, basic retirement, family allowances and the CSG-CRDS.

Reimbursement of health expenses

Your reimbursement rates for your health expenses and your financial contributions (user fees, lump-sum contributions and third party fees) are the same as those of the general scheme.

Removal of social security

You are automatically removed from your Social Security membership in the following 2 cases:

  • You report zero revenue for 2 consecutive years
  • You forget to report your turnover for 2 consecutive years

You can object to this removal for one month.

This cancellation automatically deletes you from registers and directories such as RM: titleContent, Sirene: titleContent or RCS: titleContent.

In this case, you do not need to make any special representations to the authorities to declare the end of your business.

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