The income taken into account for the calculation of the contributions corresponds to the turnover which the individual entrepreneur declares for the calculation of his income tax (IR) before the application of deductions and tax exemptions. In other words, it is the following:

• Industrial and Commercial Profits (BIC)
• Premiums paid under group insurance contracts (e.g. employment loss, retirement and supplementary pension)
• Accident at work Optional additional contributions from the individual contractor (e.g. insurance and occupational diseases)
• Alternative earnings not related to a long-term assignment (LTA) (for example: daily allowances maternity, paternity or sickness).

The income is then reduced by the amount of the contributions that the individual entrepreneur must make. To calculate this amount, the method is as follows: (sum of social contribution rates in force x income)/(1 + sum of social contribution rates in force).

The amount of family allowance contributions varies according to the income of the self-employed worker.

The sole trader who pays his contributions may be reimbursed for part of his health costs, daily allowances (IJ) or benefits on the birth or adoption of a child (paternity or maternity).

1. Health costs

In the event of an accident, sickness or maternity, the sickness and maternity insurance shall cover part of the health costs of the sole trader. It is generally necessary to take a mutual in addition in order to have a refund supplement.

These include reimbursement of medical consultation costs or certain drugs.

2. Sickness benefits

The individual entrepreneur who ends up in inability to work for a certain period (accident, illness, temporary physical incapacity) may benefit of daily allowances allowing him to keep part of his income.

The individual entrepreneur cannot receive more than 360 daily allowances for one or more work stoppages over a period of 3 years.

It is also possible for the individual entrepreneur to benefit from a therapeutic part-time and to receive a supplement to income after a full-time compensated work stoppage.

A daily allowance may be granted for a limited duration whether the professional activity can lead to an improvement in the health of the individual entrepreneur. This is also the case if it helps to accompany rehabilitation or vocational rehabilitation. They are limited to 90 days. This period may be extended in special circumstances for a maximum of 360 daily allowances.

In order to receive these daily allowances, the individual contractor must send his work stoppage within 48 hours of the interruption of workto his primary health insurance fund.

The amount of the daily allowance shall be equal to 1/730^e of average annual income from employment (RAAM: titleContent). It corresponds to the average of the income of the individual entrepreneur taken into account for the calculation of his social contributions over the 3 years preceding the work stoppage.

However, the RAAM cannot exceed €46,368, so the daily allowance may not exceed €63.52.

In the case of therapeutic part-time work, the amount of the daily allowance shall be reduced by half.

There's a waiting period 3 days before the daily subsistence allowance is paid to the sole trader. In other words, he does not receive any income during the first 3 days of his work stoppage.

This waiting period applies only to the 1^er work stoppages resulting from an accident.

3. Accidents at work and occupational diseases

The individual contractor does not contribute towards insurance covering accidents at work and occupational diseases.

Accident at work Thus, in the event of an illness or occupational disease, he receives the benefits applicable in the event of illness at the same rates and conditions. However, it is possible to subscribe to a individual voluntary insurance with its primary health insurance fund using the following form and leaflet:

Self-employed: application for individual voluntary insurance AT/MP

4. Birth or adoption of a child

At the time of the birth or adoption of a child, the individual entrepreneur can benefit from several benefits that will depend on the situation:

1. In case of maternity:
   
   • The duration of the maternity leave extends from 6 weeks before the expected date of delivery to 10 weeks after delivery. During this period, she shall receive daily rest benefits if she has stopped work for at least 8 weeks. When 2 children are previously born, maternity leave extends from 8 weeks before the expected date of delivery to 18 weeks after delivery.
   • One fixed maternity rest allowance of a value equal to the monthly social security ceiling of the year in which the first payment was made shall be paid. For the year 2024, it is equal to €3,864. A first half is paid at the start of maternity leave and the second half is paid after the mandatory minimum 8 weeks of maternity leave. When delivery occurs before the end of 7^e in the month of pregnancy, the allowance is paid in one installment after delivery.
     Where the amount of the RAAM: titleContent in the last 3 years is less than 4,208.80, the amount of the allowance shall be 10% the monthly ceiling for social security. For the year 2024, this amount is equal to 386.40.
   • Ofdaily allowances equal to €63.52 throughout the period of maternity leave shall also be paid. This amount is valid for per diem payments that started in 2024. Allowances are paid in case of work stoppage for at least 8 weeks including 6 after birth.
2. In the case of paternity:
   
   • The individual entrepreneur benefits from a paternity leave up to 25 days. In the case of multiple births, this period increases to 32 days.
   • It also has a daily allowance equal to €63.52 for the duration of paternity leave. This amount is valid for per diem payments that started in 2024. The minimum period for payment of the daily allowance shall be 7 days. The duration of compensation can be divided into 3 periods of leave (of at least 5 days each) taken within 6 months of the birth of the child.
3. In the event of adoption:
   
   • The individual entrepreneur benefits from a childcare leave up to 25 days. In the case of multiple births, this period increases to 32 days.
   • It also has a fixed maternity rest allowance of a value equal to the monthly ceiling of the year in which the payment is made. For the year 2024, this amount is equal to €3,864. The allowance is paid in one installment on the date of the child's arrival in the family.
   • It also has a daily allowance of rest equal to €63.52 for the duration of the adoption leave.

The old-age insurance contributions paid by the self-employed person enable him to obtain a basic retirement pension and one supplementary retirement pension at the time of cessation of its activity. However, he has to meet certain conditions, including the age of separation and the number of quarters worked to obtain full retirement pensions.

For all the rules regarding the retirement of an individual contractor, you can consult the dedicated card.

The individual contractor who pays disability-death contributions may receive a pension in the event of of total invalidity or of partial incapacity to the trade.

However, the individual contractor must meet the following conditions:

• He must not have reached the legal retirement age.
• They must have a reduced work or income capacity of at least 2/3.
• It must have been insured for at least 12 months.
• He must have paid enough.

The individual contractor's disability or incapacity must be ascertained by a medical officer of the primary health insurance fund.

The application for a disability pension depends on the situation in which the individual contractor finds himself:

• If he's off work : there is no need to make any request, it is the medical officer who will determine whether he can receive a pension based on his health condition.
• If he's not off work : he must make a request on the advice of his treating doctor. The medical officer of the health insurance fund will then summon him to study his health.

The individual entrepreneur can apply for a pension on his account améli.fr:

Ameli Online

The individual contractor is classified by the health insurance fund according to the type of disability. The category to which he belongs determines the amount of the invalidity pension to which he is entitled.

When the application for a pension is accepted, the contractor receives a response under 2 months with a pension document, the effective date, the category and the amount of the pension.

In the event of a refusal, a notification shall be sent to the contractor. It shall specify the reasons for the refusal and the possible remedies.

FYI  

For more information on the disability pension, you can consult the guide of the health insurance fund:

Guide “I am accompanied in case of disability”

National Health Insurance Fund (Cnam)

Pour en savoir plus

The individual entrepreneur who pays family allowance contributions can access family benefits managed by the family allowance fund (CAF).

Depending on his personal situation, he will be entitled to a number of benefits, such as housing subsidies or income supplements.

Applications for family benefits are to be made to the FCA on which the individual contractor depends:

An individual entrepreneur who pays contributions for his vocational training shall receive a right to continuing vocational training. He may assert his right to training and receive the payment of his requests for training from a training insurance fund or a skills operator (Opco: titleContent). To benefit from this support, it must be up-to-date contribution payment.

For more information on the vocational training of individual entrepreneurs, you can consult the dedicated card.

The CSG: titleContent and the CRDS: titleContent are taxes, paid by the individual entrepreneur. They don't allow him to to receive benefits directly unlike other social contributions and contributions.

The CSG is a permanent contribution which participates in the financing of social security.

The CRDS is a temporary contribution with the aim of paying down social security debt. Indeed, the latter is destined to disappear once the social debt has been repaid.