Contributions and social contributions from the liberal professions

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

The social contributions and contributions due by liberal professionals are calculated on the professional income generated by their professional activity during the previous calendar year.

The contribution base of a liberal professional consists of the total self-employed professional income derived from his professional activity, subject to income tax (in respect of non-commercial profits).

If income from secondary craft, commercial or industrial activities is also received, it is cumulated with income from professional activities for the purposes of calculating sickness contributions.

If the company is subject to the IR (income tax), this is the company's profits or the insured's share of profits.

If the company is subject to business tax, this is the insured person's remuneration.

Self-employed workers who operate as businesses subject to the tax may receive income in the form of dividends. 

Dividends are subject to contribution if they are greater than 10% social capital.

Please note

Unregulated professions with an annual income of less than €18,547 benefit from a sickness contribution rate of 0.5% .

Regulated liberal professions are exempt from sickness contributions if their annual income is less than €18,547.

General case

Compulsory contributions and contributions (sickness, old age, family allowances, CSG and CRDS) are calculated in 2 stages:

  • first, an estimate is made on the professional income of the penultimate year (provisional contribution). For example, the 2024 installment contribution is estimated from 2022 revenues,
  • then an adjustment is made the following year when the real income is known. For example, in October 2024, the 2023 assessment is adjusted (adjusted upward or downward) based on 2023 actual revenues.
Tableau - Rate of contributions and social contributions (self-employed scheme)

Basis of calculation

Applicable rate

Body concerned

Revenue cap for minimum contribution

Amount of the annual minimum contribution

Sickness and maternity (1): care

For an income below €18,547 (40% of the Pass)




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




Share of income above €231,840




Sickness and maternity (2): IJSS: titleContent

For an income below €18,547 (40% of the Pass)





For an income below €231,840






Total occupational income + compulsory social contributions



No minimum plate

Replacement income



No minimum plate

Family allowances

For an income below €51,005



No minimum plate

For an income between €51,005 and €64,915

Progressive rate based on the amount of income between 0% and 3.10%


No minimum plate

For an income above €64,915 (140% of the Pass)



No minimum plate


For an income below €46,368 (1 Pass)


Different crates



Basic old-age insurance

For an income below €46,368 (1 Pass)


Cnavpl: titleContent


(11.566% of the Pass)


For income from €46,368


Cnavpl: titleContent



Contribution for vocational training (MFF) due for 2023, payable in November 2023

Regulated liberal profession

0.25% of the flat-rate basis: €46,368


no minimum attitude


Unregulated liberal profession and collaborating spouse

0.34% of the flat-rate basis: €46,368


no minimum attitude


There are about ten different supplementary pension schemes. The contribution to the plan is calculated on the basis of the income of the penultimate year and is not adjusted. In the event of low income in the last year, the trader may benefit from a contribution reduction of 25%, 50% and 75%, or a total exemption.

Now, the liberal professional can claim his social security contributions, the rates applied to his working income and the net amount of this income after the deductions have been made. It must address the body to which the contributions and social contributions are to be paid (Urssaf, Cnavpl: titleContent, ...).

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, 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


Liberal professionals do not contribute for occupational accidents and diseases and therefore do not receive any social security daily allowance as such. In addition, they do not contribute to unemployment insurance and are not covered.

Start of activity
Basic Calculation Mode

At the start of the activity, the professional income is not known. The contributions are provisionally calculated on a flat-rate basis.

The lump sum of contributions is calculated according to the actual date of commencement of activity.

These contributions are then recalculated, once the income realized during the 1 is knownre or 2e year, and are subject to regularization:

  • The contributions for year N are adjusted according to the income received in year N, as soon as the social declaration of the self-employed (ISD) is made in year N+1.
  • The provisional contributions for year N+1 are recalculated on the basis of the income for year N.
  • The provisional amount of the contribution deadlines for year N+2 shall also be communicated.

If the start of activity occurred in the course of the year, the income is annualized for the calculation of the provisional contributions of 2e year.

The first payments shall be made after a minimum period of 90 days.


When a company is created or taken over, the Head of company automatically collects aid for the creation or resumption of a company (Acre). It gives the right to exemptions.

The exemption is total of all contributions for 12 months if the income is less than €34,776.

The part of income above this threshold is not exempt and is subject to contributions.

Tableau - Acre: exemption from contributions on the basis of income


Flat-rate basis of calculation


Sickness and maternity,

basic pension and family allowances

Income less than €34,776

Total exemption

Income between €34,776 and €46,368

Partial and degressive exemption

Income above €46,368

No exemption

Supplementary pension


7%, or €547



9.7%, or €758

PSC for unregulated liberal professionals


0.29%, or €119

Liberal professionals do not contribute for occupational accidents and diseases and are therefore not covered in this case.

No compensation or annuity for permanent incapacity is paid.

However, the trader may:

  • either voluntarily take out an insurance contract with a private insurer in the form of a collective insurance contract open to members who have joined the association or in the form of an individual insurance contract,
  • either join the voluntary insurance scheme ‘accidents at work and occupational diseases’ with the sickness insurance funds,
  • or go to your pension fund, which may cover these risks.

Traders, industrialists and craftsmen must file their social declaration with the tax authorities at the same time as their tax declaration.

Online tax account for professionals (EFI mode)

As of 2022, medical practitioners and auxiliaries must also file their social security returns with the tax administration.

Who shall I contact

Social Declaration of Practitioners and Licensed Medical Assistants (DS-PAMC)

The social contributions and contributions he will have to pay are as follows:

  • Sickness and maternity insurance
  • Old-age insurance
  • Disability-death
  • Family allowances

It is compulsory, even if the trader is not taxable, or if his income is zero, or if his situation may give entitlement to an exemption from his contributions.

It is automatically transmitted to all social bodies for the calculation of contributions.

In case of cessation of activity the previous year, there is no declaration to be submitted, the professional is directly contacted by the social security of the self-employed to declare his income.


A self-employed person who declares zero income, or who has not made any income declaration, for 2 consecutive calendar years is automatically removed from the social security of self-employed persons. However, the deletion shall take effect at the end of the last year in respect of which the income is known.

How are contributions calculated?

Provisional contributions for year N are calculated on the basis of income N-1. They are adjusted as soon as the N-1 real income is known.

The adjustment of previous contributions shall take place as soon as the income for the year concerned is recorded.

The adjusted payment shall be made on the following contributions:

  • Sickness and maternity insurance contribution 
  • Contributions of family allowances
  • Contribution to vocational training (MFF)

How and when to pay?

The obligation to pay contributions online is triggered from €4,637 annual income.

Social security contributions must be paid by monthly or quarterly direct debit.

The choice of monthly or quarterly payment option must be declared before 1er december for application on 1er next January.

If this is a start of business, the payment of the 1re sickness and maternity contributions must be paid within 90 days.

Only the PSC is paid once a year with the February (if monthly) or 1er quarter (if optional for quarterly direct debit).

An annual calendar groups together all contributions calculated according to the rates in effect for the current year.

Payment by check is only possible in case of quarterly payment option.

In case of cessation of activity, the contribution must be paid within 60 days.

The payment of these contributions and contributions is made to the Urssaf.


The National Union of Liberal Professions (UNAPL) provides a guide to settling in the liberal profession. It informs you about the social status and fiscal measures to be adopted or on the social protection.

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