Social protection for the liberal professional
Verified 31 May 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Individual entrepreneurs who carry out a liberal activity receive social protection in return for the payment of social contributions and contributions. The rules vary depending on the nature of the profession. Here are the rules that apply to regulated professions and for unregulated liberal professions.
Warning
This page is not about the micro-entrepreneur. To find out about the social security scheme of the micro-entrepreneur, you can consult the dedicated card.
Regulated liberal profession
The liberal professional is subject to the following social contributions and contributions:
- Contribution for sickness and maternity insurance
- Old-age insurance contribution (basic pension and supplementary pension)
- Disability and death insurance contribution
- Contribution of family allowances
- Contribution to vocational training
- Generalized Social Contribution (CSG)
- Social Debt Repayment Contribution (CRDS)
The individual entrepreneur pays the contributions and contributions in 2024 that correspond to the turnover achieved during that year. However, the revenue for the year 2024 is known by the administration only from the 2024 tax return, in other words in May/June 2025. Thus, so-called contributions must be calculated provisional, i.e. calculated on the basis of 2023 income while awaiting 2024 income. Once 2024 revenues are final, their amount is readjusted.
Thus, the contributions and contributions paid by the individual contractor during the year 2024 are taken into account as follows:
- At the time of the 2023 tax return (May/June 2024), contributions made in 2023 and early 2024 are adjusted.
- After the 2023 income tax return, the individual entrepreneur will make contributions and contributions based on 2023 revenues for the remainder of 2024 and for the months preceding the 2024 income tax return.
- Starting with the 2024 tax return(May/June 2025), contributions paid in 2024 are recalculated and adjusted as necessary.
The method of calculation and the rate applied vary according to the type of contribution and social contribution.
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Sickness and maternity insurance contributions
Start of activity (less than 2 years)
Where the sole trader begins its activity, it has no revenue known to the administration on which to base the calculation of contributions and provisional contributions. For example, lump sums are provided for social protection.
Start of operations in 2023 | Start of operations in 2024 | |
|---|---|---|
Lump sum | 53 | 56 |
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the turnover of the individual entrepreneur declares for the purposes of calculating his income tax (IR)before the application of deductions and tax exemptions. In other words, it is the following:
- Non-Commercial Profits (NTB)
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Optional additional contributions by the individual contractor (e.g. insurance for accidents at work and occupational diseases)
- Substitution income not related to a long-term condition (LTD) (e.g. maternity, paternity or sickness benefits).
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).
Sickness insurance contributions are divided into 2 parts: maternity sickness contributions and sickness daily allowance contributions. A specific rate shall apply to each contribution:
- The rate of maternity health insurance contributions varies according to the amount of income of the individual entrepreneur.
- The rate of contributions for daily allowances shall be fixed. It is equal to 0.30%. Beyond €139,104, this rate shall be increased to 0%.
The sum of these two rates gives the overall rate sickness and maternity insurance contributions.
Income from which contributions are calculated | Maternity Sickness Insurance Rate | Per diem rates | Overall rate | Method for calculating the applicable overall rate (if necessary) |
|---|---|---|---|---|
Earnings less than €18,547 | 0% | 0.30% | 0.30% | |
Revenue equal to or greater than €18,547 and less than or equal to €27,821 | of 0% to 4.00% | 0.30% | of 0.30% to 4.30% | [4/(0.2 x €46,368)] x [ revenue - (0.4 x €46,368)]+0.3 |
Earnings above €27,821 and less than €51,005 | of 4.00% to 6.5% | 0.30% | of 4.30% to 6.80 | [2.7/(0.5x €46,368)] x [ revenue - (0.6 x €46,368)] +4.3 |
Revenue greater than or equal to €51,005 | 6.5% | 0.30% | 6.80 |
Old-age insurance contributions
Start of activity (less than 2 years)
Where the sole trader begins its activity, it has no revenue known to the administration on which to base the calculation of contributions and provisional contributions. For example, lump sums are provided for social protection.
Start of operations in 2023 | Start of operations in 2024 | |
|---|---|---|
Lump sum | €844 | €890 |
The Liberal's supplementary pension depends on the pension fund to which he is affiliated. Depending on the regulated profession, he may or may not benefit from a supplementary pension.
Here is a non-exhaustive list of pension funds for common regulated professions:
- CIPAV : architects, interior designers, expert surveyors, osteopaths, psychologists, psychotherapists, dietitians, chiropractors and psychomotricians, experts before the courts, legal agents for the protection of adults, etc.
- CRPN : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), commissioners of justice, registrars of commercial courts, court administrators, judicial agents
- CARMF : physicians
- CARCDSF : Dental surgeons and midwives
- CAVP : Pharmacists
- CARPIMKO : nurses, physiotherapists, podiatrists, speech therapists and orthoptists
- CARPV : veterinarians
- CAVAMAC : General Insurance Agents
- CWITH : accountants and auditors.
For more information, you can contact the pension fund that concerns you.
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the turnover of the individual entrepreneur declares for the purpose of computing his income tax before the application of deductions and tax exemptions. In other words, it is the following:
- Non-Commercial Profits (NTB)
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Optional additional contributions by the individual contractor (e.g. insurance for accidents at work and occupational diseases)
- Substitution income unrelated to a long-term condition (LTD) (e.g. maternity, paternity or sickness benefits).
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 basic pension contributions varies according to the amount of income.
Amount of income | Basic pension contribution rate |
|---|---|
Earnings less than or equal to €46,368 | 10.10% |
Earnings above €46,368 and less than or equal to €231,840 | 1.87% |
No rate applies to the share of income that exceeds €231,840.
The Liberal's supplementary pension depends on the pension fund to which he is affiliated. Depending on the regulated profession, he may or may not benefit from a supplementary pension.
Here is a non-exhaustive list of pension funds for common regulated professions:
- CIPAV : architects, interior designers, expert surveyors, osteopaths, psychologists, psychotherapists, dietitians, chiropractors and psychomotricians, experts before the courts, legal agents for the protection of adults, etc.
- CRPN : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), commissioners of justice, registrars of commercial courts, court administrators, judicial agents
- CARMF : physicians
- CARCDSF : Dental surgeons and midwives
- CAVP : Pharmacists
- CARPIMKO : nurses, physiotherapists, podiatrists, speech therapists and orthoptists
- CARPV : veterinarians
- CAVAMAC : General Insurance Agents
- CWITH : accountants and auditors.
Disability and death insurance contributions
The disability and death insurance plan, like the pension plan, depends on the pension fund to which the Liberal is affiliated. This fund varies according to the regulated profession.
Here is a non-exhaustive list of pension funds for common regulated professions:
- CIPAV : architects, interior designers, expert surveyors, osteopaths, psychologists, psychotherapists, dietitians, chiropractors and psychomotricians, experts before the courts, legal agents for the protection of adults, etc.
- CRPN : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), commissioners of justice, registrars of commercial courts, court administrators, judicial agents
- CARMF : physicians
- CARCDSF : Dental surgeons and midwives
- CAVP : Pharmacists
- CARPIMKO : nurses, physiotherapists, podiatrists, speech therapists and orthoptists
- CARPV : veterinarians
- CAVAMAC : General Insurance Agents
- CWITH : accountants and auditors.
To find out more, you can contact the pension fund that best suits your research.
Contributions of family allowances
The income taken into account for the calculation of contributions corresponds to the turnover of the individual entrepreneur declares for the purpose of computing his income tax before the application of deductions and tax exemptions. In other words, it is the following:
- Non-Commercial Profits (NTB)
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Optional additional contributions by the individual contractor (e.g. insurance for accidents at work and occupational diseases)
- Substitution income unrelated to a long-term condition (LTD) (e.g. maternity, paternity or sickness benefits).
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.
Amount of income | Applicable rate | Rate calculation method (if necessary) |
|---|---|---|
Earnings less than€51,005 | 0% | |
Earnings greater than or equal to €51,005 and less than or equal to €64,915 | between 0% and 3.10% | [3.10/(0.3x €46,368)] x [ revenue - (1.1 x €46,368)] |
Earnings above €64,915 | 3.10% |
Contribution to vocational training
The contribution to vocational training is a lump sum which the individual entrepreneur pays regardless of the amount of his income. It is equal to 0.25% of €46,368.
The amount of the contribution to vocational training is thus equal to €116.
The contact person for the vocational training of a self-employed professional is one of the following funds:
- Inter-professional fund for training liberal professionals (FIF-PL)
- If the sole trader is a doctor: medical training insurance fund (FAF-PM)
Generalized Social Contribution (CSG) and Social Debt Repayment Contribution (CRDS)
Start of activity (less than 2 years)
Where the sole trader begins its activity, it has no revenue known to the administration on which to base the calculation of contributions and provisional contributions. For example, lump sums are provided for social protection.
Start of operations in 2023 | Start of operations in 2024 | |
|---|---|---|
Lump sum | €811 | €855 |
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the turnover of the individual entrepreneur declares for the purposes of calculating his income tax (IR)before the application of deductions and tax exemptions. In other words, it is the following:
- Non-Commercial Profits (NTB)
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Optional additional contributions by the individual contractor (e.g. insurance for accidents at work and occupational diseases)
- Non-LTD replacement income (e.g. maternity, paternity or sickness benefit)
- Amount of social contributions for which the sole trader is liable.
The overall rate of CSG: titleContent and the 0.5% varies according to the income on which it is applied.
Income on which contributions are calculated | CSG Rate | CRDS Rate | Overall rate |
|---|---|---|---|
Occupational income | 9.2% | 0.5% | 9.70% |
Income intended to replace income from professional activity. Example: per diem, per diem allowance for caregivers | 6.2% | 0.5% | 6.70% |
There are exemptions and special rules for tax deduction. To learn more about the CSG: titleContent and the 0.5%, you can consult the dedicated card.
The Urssaf provides a simulator to help the individual entrepreneur calculate the amount of his social contributions based on their income:
The methods of payment of social security contributions vary depending on whether the entrepreneur starts his activity, has started his activity for at least 1 year (general case) or ceases his activity.
Start of activity
The individual entrepreneur who starts his activity does not pay his social contributions during at least 90 days which follow the beginning of its activity. The date on which he will have to pay his first social contributions and contributions is 1re monthly or quarterly maturity after 90 days.
Example :
An individual entrepreneur starts his business on June 5, 2024. He or she does not have to pay social contributions during the 90 days following the start of business, which corresponds to September 2, 2024. He will pay his first social contributions from 1re due september 2:
- Monthly payment: 5 or 20 September 2024
- For quarterly payments: November 5, 2024
The individual entrepreneur starting his business may request the deferral of payment of social contributions and contributions during the first 12 months of activity. He may spread the payment over a maximum period of 5 years. The amount paid each year shall be equal to or greater than 20% the amount of social contributions and contributions due in respect of those 12 months.
FYI
Entrepreneurs who start their business, if they meet certain conditions, can benefit from the aid for the creation or takeover of company (Acre) which allows them to be totally or partially exempt from social contributions during the First 12 months of activity. For more information, see the dedicated card.
The individual entrepreneur then has to pay his social security contributions every month. When he files his income tax return, he receives within 15 days of that return a schedule for the payment of his contributions and contributions.
The schedule contains information on the following:
- Adjustment of contributions and provisional contributions for the previous year
- Adjustment of contributions and provisional contributions for the current year
- Calculation of contributions and provisional contributions for the following year
- Where necessary, the spreading period and the calculation of the amount of the annual fractions resulting from such spreading
The sole trader may choose to pay his contributions on the 5th or 20th of the month. He must indicate via his online space his choice to the Urssaf. If no choice is made, he will have to pay his contributions on the 5th of the month. The entrepreneur can change the periodicity of his deadlines only once a year.
The sole trader may also opt for its online space for quarterly payment of its contributions by 1er December to apply from 1 January of the following year. It may also opt in the course of the year and request that the option apply from the next quarterly maturity which shall follow its request by at least 30 days. The quarterly maturities are as follows:
- February 5
- May 5
- August 5
- November 5
Warning
The contribution for vocational training shall be paid in one installment to the November due date of the current year.
Social contributions and contributions must be paid by dematerialized means. several options are available to him:
- He can subscribe to direct debit via his online space (manage account > manage payment data > choose direct debit).
- He can decide to televise his own contributions and contributions at the opening of each deadline via his online service.
- He can opt for payment by credit card. However, if he has already registered a direct debit mandate, payment by card will only be possible for debts or debits following a check. In addition, if he has registered an electronic payment mandate, payment by card will not be offered to him.
FYI
In case of difficulties in paying contributions and contributions on time, it is possible to request payment periods.
In operation for at least 1 year
The individual entrepreneur has to pay his social security contributions every month. When he files his income tax return, he receives within 15 days of that return a schedule for the payment of his contributions and contributions.
The schedule contains information on the following:
- Adjustment of contributions and provisional contributions for the previous year
- Adjustment of contributions and provisional contributions for the current year
- Calculation of contributions and provisional contributions for the following year
- Where necessary, the spreading period and the calculation of the amount of the annual fractions resulting from such spreading.
The sole trader may choose to pay his contributions on the 5th or 20th of the month. He must indicate via his online space his choice to the Urssaf. If no choice is made, he will have to pay his contributions on the 5th of the month. The entrepreneur can change the periodicity of his deadlines only once a year.
The sole trader may also opt for its online space for quarterly payment of its contributions by 1er December to apply from 1 January of the following year. It may also opt in the course of the year and request that the option apply from the next quarterly maturity which shall follow its request by at least 30 days. The quarterly maturities are as follows:
- February 5
- May 5
- August 5
- November 5
Warning
The contribution for vocational training shall be paid in one installment to the November due date of the current year.
Social contributions and contributions must be paid by dematerialized means. several options are available to him:
- He can subscribe to direct debit via his online space (manage account > manage payment data > choose direct debit).
- He can decide to televise his own contributions and contributions at the opening of each deadline via his online service.
- He can opt for payment by credit card. However, if he has already registered a direct debit mandate, payment by card will only be possible for debts or debits following a check. In addition, if he has registered an electronic payment mandate, payment by card will not be offered to him.
FYI
In the event of difficulties in paying contributions and contributions on time, the sole trader may request payment deferrals.
Termination of activity
In the event of cessation of activity, the sole trader must declare the income for which the calculation of the final contributions and provisional contributions has not been made. It must do so within 90 days that follow the radiation via its online space.
Once this declaration has been made, he finds himself in one of the following situations:
- He receives a notice of appeal asking him to pay a supplement to social contributions. It has 30 days to regularize the situation.
- He has paid too many social contributions and contributions. He will be then refunded within 30 days.
To learn more about discontinuing your business, you can visit the dedicated card.
The liberal professional pays social contributions and receives social protection in return. The nature of the benefits derived from it depends on the contribution or contribution.
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Sickness and maternity insurance
The sole proprietor who pays his contributions may be reimbursed for part of his health costs, of 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, sickness and maternity insurance shall cover part of the costs of the individual contractor. 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.
It may not 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 state of health. This is also the case if the resumption of activity makes it possible to accompany rehabilitation or vocational rehabilitation. These daily allowances shall be limited to 90 days. This period may be extended in special circumstances for a maximum of 360 daily allowances.
FYI
The sole trader must pay maternity insurance contributions for at least 1 year to receive benefits in the event of sickness. It must also justify the payment of a minimum contribution at the time of medical determination of the incapacity to work.
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 1/730e 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, for example, the daily subsistence allowance may not exceed €63.52.
In the case of therapeutic part-time work, these amounts shall be reduced by half.
There's a waiting period 3 days before the payment of daily allowances. In other words, the individual entrepreneur does not receive any income during the first 3 days of his work stoppage.
This waiting period applies only to the 1er work stoppages resulting from an accident.
From 90e day of sick leave, the contact person is no longer there CPAM: titleContent. The individual entrepreneur has to go to his pension fund.
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 only 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 (CPAM) using the following form and leaflet:
Self-employed: application for individual voluntary insurance AT/MP
Who shall I contact
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:
- 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, daily rest allowances shall be paid in the event of a break 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 7e 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.
- 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.
- 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.
Warning
The individual entrepreneur has to pay social security contributions for at least 6 months on the presumed date of childbirth or adoption in order to qualify for these benefits.
Old-age insurance
The old-age insurance contributions paid by the liberal professional enable him to obtain a pension of basic pension and a pension of supplementary pension at the time of cessation of its activity. However, he has to meet certain conditions, notably relating to the age of cessation of activity and the number of quarters worked in order to have full retirement pensions.
For all the rules regarding retirement, you can contact the pension fund of the regulated liberal profession that concerns you.
Here is a non-exhaustive list of pension funds for common regulated professions:
- CIPAV : architects, interior designers, expert surveyors, osteopaths, psychologists, psychotherapists, dietitians, chiropractors and psychomotricians, experts before the courts, legal agents for the protection of adults, etc.
- CRPN : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), commissioners of justice, registrars of commercial courts, court administrators, judicial agents
- CARMF : physicians
- CARCDSF : Dental surgeons and midwives
- CAVP : Pharmacists
- CARPIMKO : nurses, physiotherapists, podiatrists, speech therapists and orthoptists
- CARPV : veterinarians
- CAVAMAC : General Insurance Agents
- CWITH : accountants and auditors
- CIPAV : architects, interior architects, construction economists, project managers and surveyors, consulting engineers, ski instructors, mountain guides, mountain guides, mountain guides, osteopaths, psychologists, psychotherapists, occupational therapists, dietitians, chiropractors and psychomotricians, artists not affiliated with the artists’ house, automobile experts, experts before the courts, legal agents for the protection of adults, tour guides.
Warning
The contractor must apply for at least a pension 6 months before date to which he wishes to cease its activity.
Disability and death insurance
The information on the individual contractor's invalidity and death insurance differs according to the regulated professional activity he carries out.
For more information, you can consult your regulated professional pension fund.
Here is a non-exhaustive list of pension funds for common regulated professions:
- CIPAV : architects, interior designers, expert surveyors, osteopaths, psychologists, psychotherapists, dietitians, chiropractors and psychomotricians, experts before the courts, legal agents for the protection of adults, etc.
- CRPN : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), commissioners of justice, registrars of commercial courts, court administrators, judicial agents
- CARMF : physicians
- CARCDSF : Dental surgeons and midwives
- CAVP : Pharmacists
- CARPIMKO : nurses, physiotherapists, podiatrists, speech therapists and orthoptists
- CARPV : veterinarians
- CAVAMAC : General Insurance Agents
- CWITH : accountants and auditors.
Family allowances
The individual entrepreneur who pays family allowance contributions can access family benefits administered by the family allowance fund (Caf: titleContent).
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 must be made to the caf on which the individual contractor depends:
Vocational training
An individual entrepreneur who pays contributions for his vocational training shall receive a right to continuing vocational training. The individual contractor may assert his right to training and benefit from the handling of his training requests by 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 self-employed workers, see the dedicated card.
FYI
Entrepreneurs cannot benefit from taking charge of their training if they have not declared any turnover during the 12 consecutive months which precede the lodging of his application to take charge.
Generalized Social Contribution (CSG) and Social Debt Repayment Contribution (CRDS)
The CSG: titleContent and the CRDS: titleContent are taxes, paid by the individual entrepreneur that do not 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.
Unregulated Liberal Profession
The liberal professional is subject to the following social contributions and contributions:
- Contribution for sickness and maternity insurance
- Old-age insurance contribution (basic pension and supplementary pension)
- Disability and death insurance contribution
- Contribution of family allowances
- Contribution to vocational training
- Generalized Social Contribution (CSG)
- Social Debt Repayment Contribution (CRDS)
The individual entrepreneur pays the contributions and contributions in 2024 that correspond to the turnover achieved during that year. However, the revenue for the year 2024 is known by the administration only from the 2024 tax return, in other words in May/June 2025. Thus, so-called contributions must be calculated provisional, i.e. calculated on the basis of 2023 income while awaiting 2024 income. Once 2024 revenues are final, their amount is readjusted.
Thus, the contributions and contributions paid by the individual contractor during the year 2024 are taken into account as follows:
- At the time of the 2023 tax return (May/June 2024), contributions made in 2023 and early 2024 are adjusted.
- After the 2023 income tax return, the individual entrepreneur will make contributions and contributions based on 2023 revenues for the remainder of 2024 and for the months preceding the 2024 income tax return.
- Starting with the 2024 tax return(May/June 2025), contributions paid in 2024 are recalculated and adjusted as necessary.
The method of calculation and the rate applied vary according to the type of contribution and social contribution.
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Sickness and maternity insurance contributions
The calculation of sickness and maternity insurance contributions according to whether the entrepreneur is at the beginning of his activity (less than 2 years) or if he has been in his activity for more than 2 years.
Start of activity (less than 2 years)
Where the sole trader begins its activity, he has no revenue known to the administration on which it is possible to base the calculation of contributions and provisional contributions. For example, lump sums are provided for social protection.
Start of operations in 2023 | Start of operations in 2024 | |
|---|---|---|
Lump sum | 88 | 93 |
In operation for 2 years or more
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:
- Non-Commercial Profits (NTB)
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Optional additional contributions by the individual contractor (e.g. insurance for accidents at work and occupational diseases)
- Substitution income unrelated to a long-term condition (LTD) (e.g. maternity, paternity or sickness benefits).
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).
Sickness insurance contributions are divided into 2 parts: maternity sickness contributions and sickness daily allowance contributions. A specific rate shall apply to each contribution:
- The rate of maternity health insurance contributions varies according to the amount of income of the individual entrepreneur.
- The rate of contributions for daily allowances shall be fixed. It is equal to 0.50%. Beyond €231,840, this rate shall be increased to 0%.
The sum of these two rates gives the overall rate sickness and maternity insurance contributions.
Income from which contributions are calculated | Maternity Sickness Insurance Rate | Per diem rates | Overall rate | Method for calculating the applicable overall rate (if necessary) |
|---|---|---|---|---|
Earnings less than €18,547 | 0% | 0.50% | 0.50% | |
Revenue equal to or greater than €18,547 and less than or equal to €27,821 | of 0% to 4.00% | 0.50% | of 0.50% to 4.50% | [4/(0.2 x €46,368)] x [ revenue - (0.4 x €46,368)]+0.5 |
Earnings above €27,821 and less than or equal to €51,005 | of 4.00% to 6.70% | 0.50% | of 4.50% to 7.20% | [2.7/(0.5x €46,368)] x [ revenue - (0.6 x €46,368)] +4.5 |
Earnings above €51,005 and less than or equal to €231,840 | 6.70% | 0.50% | 7.20% | |
Higher share of income €231,840 | 6.5% | 0% | 6.5% |
Old-age insurance contributions
The calculation of sickness and maternity insurance contributions varies depending on whether the entrepreneur is at the beginning of his activity (less than 2 years) or whether he has been active for more than 2 years.
Start of activity (less than 2 years)
Where the sole trader begins its activity, it has no revenue known to the administration on which it is possible to base the calculation of contributions and provisional contributions. For example, lump sums are provided for social protection.
Old-age insurance contributions are divided into 2 parts, the basic pension and the supplementary pension.
1. Basic pension contributions
Where the sole trader begins its activity, it has no revenue known to the administration on which it is possible to base the calculation of contributions and provisional contributions. For example, lump sums are provided for social protection.
Start of operations in 2023 | Start of operations in 2024 | |
|---|---|---|
Lump sum | €1,484 | €1,564 |
2. Supplementary pension contributions
Start of operations in 2023 | Start of operations in 2024 | |
|---|---|---|
Lump sum | €585 | €617 |
In operation for 2 years or more
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:
- Non-Commercial Profits (NTB)
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Optional additional contributions by the individual contractor (e.g. insurance for accidents at work and occupational diseases)
- Substitution income unrelated to a long-term condition (LTD) (e.g. maternity, paternity or sickness benefits).
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).
Old-age insurance contributions are divided into 2 parts, the basic pension and the supplementary pension.
1. Basic pension contributions
The amount of the basic pension contributions varies according to the amount of income of the individual entrepreneur.
Amount of income | Basic pension contribution rate |
|---|---|
Earnings less than or equal to €46,368 | 17.75% |
Earnings above €46,368 | 0.60% |
2. Supplementary pension contributions
Amount of income | Supplementary pension contribution rate |
|---|---|
Earnings less than or equal to €43,992 | 7% |
Earnings above and €43,992 less than or equal to €185,472 | 8% |
Earnings above €185,472 | 0% |
Disability-death contributions
Start of activity (less than 2 years)
Where the sole trader begins its activity, it has no revenue known to the administration on which it is possible to base the calculation of contributions and provisional contributions. For example, lump sums are provided for social protection.
Start of operations in 2023 | Start of operations in 2024 | |
|---|---|---|
Lump sum | €109 | €115 |
In operation for 2 years or more
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:
- Non-Commercial Profits (NTB)
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Optional additional contributions by the individual contractor (e.g. insurance for accidents at work and occupational diseases)
- Substitution income unrelated to a long-term condition (LTD) (e.g. maternity, paternity or sickness benefits).
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 rate of disability and death contributions is 1.30%. It applies to incomes less than or equal to €46,368. Beyond this amount, the rate is 0%.
Contributions of family allowances
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:
- Non-Commercial Profits (NTB)
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Optional additional contributions by the individual contractor (e.g. insurance for accidents at work and occupational diseases)
- Substitution income unrelated to a long-term condition (LTD) (e.g. maternity, paternity or sickness benefits).
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 Liberal professional.
Amount of income | Applicable rate | Method for calculating the applicable overall rate (if necessary) |
|---|---|---|
Earnings less than€51,005 | 0% | |
Earnings greater than or equal to €51,005 and less than or equal to €64,915 | between 0% and 3.10% | [3.10/(0.3x €46,368)] x [ revenue - (1.1 x €46,368)] |
Earnings above €64,915 | 3.10% |
Contribution to vocational training (MFF)
The contribution to vocational training is a lump sum which the individual entrepreneur pays regardless of the amount of his income. It is equal to 0.25% of €46,368.
The amount of the contribution to vocational training is thus equal to €116.
The contact point for the individual entrepreneur who carries out an unregulated liberal activity shall be the interprofessional fund for the training of liberal professionals (FIF-PL).
Generalized Social Contribution (CSG) and Social Debt Repayment Contribution (CRDS)
Start of activity (less than 2 years)
Where the sole trader begins its activity, he has no revenue known to the administration on which it is possible to base the calculation of his contributions and provisional contributions. For example, lump sums are provided for social protection.
Start of operations in 2023 | Start of operations in 2024 | |
|---|---|---|
Lump sum | €811 | €855 |
In operation for 2 years or more
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:
- Non-Commercial Profits (NTB)
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Optional additional contributions by the individual contractor (e.g. insurance for accidents at work and occupational diseases)
- Substitution income not related to a long-term condition (ALD) (e.g. maternity, paternity or sickness benefit)
- Amount of social contributions payable by the individual contractor
The overall rate of CSG: titleContent and the 0.5% varies according to the income on which it is applied.
Income on which contributions are calculated | CSG Rate | CRDS Rate | Overall rate |
|---|---|---|---|
Occupational income | 9.2% | 0.5% | 9.70% |
Income intended to replace income from professional activity. Example: per diem, per diem allowance for caregivers | 6.2% | 0.5% | 6.70% |
There are exemptions and special rules for tax deduction. To learn more about the CSG: titleContent and the 0.5%, you can consult the dedicated card.
The Urssaf provides a simulator to help the individual entrepreneur calculate the amount of his social contributions based on his income:
The methods of payment of social security contributions vary depending on whether the entrepreneur starts his activity, has started his activity for at least 1 year or ceases his activity.
Start of activity
The individual entrepreneur does not pay social contributions during at least 90 days which follow the beginning of its activity. The date on which he must pay his first social contributions and contributions is 1re monthly or quarterly maturity after 90 days.
Example :
An individual entrepreneur starts his business on June 5, 2024. He or she does not have to pay social contributions during the 90 days following the start of his or her activity, i.e. until September 2, 2024. He will pay his first social payments from 1re due september 2:
- Monthly payment: 5 or 20 September 2024
- For quarterly payments: November 5, 2024
The individual entrepreneur starting his business may request the deferral of payment of social contributions and contributions during the first 12 months of activity. He may spread the payment over a maximum period of 5 years. The amount paid each year shall be equal to or greater than 20% the amount of social contributions and contributions due in respect of those 12 months.
FYI
Entrepreneurs who start their business may, under certain conditions, receive aid for the creation or takeover of a company (Acre). This arrangement allows it to be totally or partially exempt from social contributions during the First 12 months of activity. For more information, see the dedicated card.
The individual entrepreneur must pay his social contributions every month.
Within 15 days of filing his tax return, he receives a schedule for the payment of his contributions and contributions.
The schedule shall contain the following information:
- Adjustment of contributions and provisional contributions for the previous year
- Adjustment of contributions and provisional contributions for the current year
- Calculation of contributions and provisional contributions for the following year
- Where necessary, the spreading period and the calculation of the amount of the annual fractions resulting from such spreading.
The sole trader may choose to pay his contributions on the 5th or 20th of the month. He must indicate via his online space his choice to the Urssaf. In the absence of choice, he will have to pay his contributions on the 5th of the month. It may change the frequency of its maturities only once a year.
The sole trader may also opt for its online space for quarterly payment its contributions and contributions. He must do so by the 1er december for application from 1er January of the following year. It may also opt in the course of the year and request that the option apply from the next quarterly maturity which shall follow its request by at least 30 days.
The quarterly maturities are as follows:
- February 5
- May 5
- August 5
- November 5
Warning
The contribution for vocational training (MFF) is paid in one installment to the November due date of the current year.
Social contributions and contributions must be paid by dematerialized means. The entrepreneur has several options:
- He can subscribe to direct debit via his online space (manage account > manage payment data > choose direct debit).
- He can decide to pay his own contributions and contributions at the opening of each deadline via his online service.
- He can opt for payment by credit card. However, if a direct debit mandate has already been registered, payment by card will only be possible for debts or debits following a check. In addition, if he has registered an electronic payment mandate, payment by card will not be offered to him.
FYI
In the event of difficulties in paying contributions and contributions on time, the sole trader may ask for payment periods.
In operation for at least 1 year
The individual entrepreneur must pay his social contributions every month.
Within 15 days of filing his tax return, he receives a schedule for the payment of his contributions and contributions.
The schedule shall contain the following information:
- Adjustment of contributions and provisional contributions for the previous year
- Adjustment of contributions and provisional contributions for the current year
- Calculation of contributions and provisional contributions for the following year
- Where necessary, the spreading period and the calculation of the amount of the annual fractions resulting from such spreading
The sole trader may choose to pay his contributions on the 5th or 20th of the month. He must indicate via his online space his choice to the Urssaf. In the absence of choice, he must pay his contributions and contributions on the 5th of the month. It may change the frequency of its maturities only once a year.
The sole trader may also opt for its online space for quarterly payment its contributions and contributions. He must do so by the 1er december for application from 1er January of the following year. It may also opt in the course of the year and request that the option apply from the next quarterly maturity which shall follow its request by at least 30 days.
The quarterly maturities are as follows:
- February 5
- May 5
- August 5
- November 5
Warning
The contribution for vocational training (MFF) is paid in one installment to the November due date of the current year.
Social contributions and contributions must be paid by dematerialized means. The entrepreneur has several options:
- He can subscribe to direct debit via his online space (manage account > manage payment data > choose direct debit).
- He can decide to pay his own contributions and contributions at the opening of each deadline via his online service.
- He can opt for payment by credit card. However, if a direct debit mandate has already been registered, payment by card will only be possible for debts or debits following a check. In addition, if he has registered an electronic payment mandate, payment by card will not be offered to him.
FYI
In the event of difficulties in paying contributions and contributions on time, the sole trader may request payment deferrals.
Termination of activity
In the event of cessation of activity, the sole trader must declare the income for which the calculation of the final contributions and provisional contributions has not been made. It must do so within 90 days that follow the radiation via its online space.
Once this declaration has been made, he finds himself in one of the following situations:
- He receives a notice of appeal asking him to pay a supplement to social contributions. It has 30 days to regularize the situation.
- He has paid too many social contributions and contributions. He will be then refunded within 30 days.
To learn more about discontinuing your business, you can visit the dedicated card.
The individual entrepreneur pays social contributions and receives social protection in return. The nature of the coverage and the benefits that flow from it vary depending on the contribution or contribution:
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Sickness and maternity insurance
Individual entrepreneurs who pay their contributions may be reimbursed for part of their 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 the resumption of an activity makes it possible to accompany rehabilitation or vocational rehabilitation. Allowances are limited to 90 days. This period may be extended in special circumstances for a maximum of 360 daily allowances.
FYI
The sole trader must pay maternity insurance contributions for at least 1 year to receive benefits in the event of sickness. It must also justify the payment of a minimum contribution at the time of medical determination of the incapacity to work.
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 1/730e 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 1er 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 shall receive the benefits applicable in the event of illness under 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
Who shall I contact
4. Birth or adoption of a child
At the time of the birth or adoption of a child, the sole trader may receive several benefits which will depend on the situation:
- 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, daily rest allowances shall be paid in the event of a break 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 7e 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.
- 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.
- 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.
Warning
The individual entrepreneur has to pay social security contributions for at least 6 months on the presumed date of childbirth or adoption in order to receive these benefits.
Old-age insurance
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.
Warning
The contractor must apply for at least a pension 6 months before date to which he wishes to cease its activity.
Disability and death insurance
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, it must fulfill 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 invalidity 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:
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.
Category 1 | Category 2 | Category 3 | |
|---|---|---|---|
Rate applicable to RAAM: titleContent the best 10 years of the individual entrepreneur | 30% | 50% | 50% + increase for the care of the third person |
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
To learn more about the disability pension, you can consult the guide of the health insurance fund dedicated to the subject:
Guide “I am accompanied in case of disability”
National Health Insurance Fund (Cnam)
Pour en savoir plus
Family allowances
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:
Vocational training
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.
FYI
Entrepreneurs cannot benefit from taking charge of their training if they have not declared any turnover during the 12 consecutive months which precede the lodging of his application to take charge.
Generalized Social Contribution (CSG) and Social Debt Repayment Contribution (CRDS)
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.
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Family allowances
Health insurance contributions
Calculation of health insurance contributions
Payment and calibration of social contributions
Social contributions of self-employed persons
Contributions old-age supplementary pension insurance merchants, craftsmen, unregulated liberals
Disability-Death Contribution
Disability-death contribution base
Basic old-age pension insurance contributions
Rates of contributions for family allowances
Start of activity
Termination of activity
Sick daily allowances
Paternity, maternity, adoption
Disability-death daily allowance
Disability-death
Vocational Training Rate
Vocational training
Basis of assessment of the contribution due from self-employed non-agricultural workers
Ministry of Economy
https://www.mesdroitssociaux.gouv.fr/accueil/
National Health Insurance Fund (Cnam)
National Health Insurance Fund (Cnam)