All you need to know about a micro-entrepreneur's social security contributions
Verified 01 May 2023 - Legal and Administrative Information Directorate (Prime Minister)
Are you thinking of becoming or are you a micro-entrepreneur and would you like to know what kind of social system applies? We provide you with the necessary information.
We chose a list of a few words with their corresponding definitions to better understand the social system of a micro-entrepreneur:
- Abatement : flat-rate or proportional reduction applied on the basis of a tax calculation (income, value of property, etc.)
- Plate : the basis on which the rates of the various contributions and contributions are applied
- Contribution : tax dedicated to specific projects (CSG: titleContent and CRDS: titleContent dedicated to the financing of Social Security)
- Contribution : a levy which entitles the holder to social benefits
- Discount : mechanism for reducing social contributions
- Nominative Social Declaration (DSN) : Online declaration filed monthly from the payslip. It has to be filled out by all private sector employers.
- Exemption : exemption from payment of one or more social contributions
- Per diem : sum of money paid to the employee by the social security in the event of accident, sickness or maternity
- Employers' share : employers' contributions and social contributions
- Wage share : contributions and social contributions payable by employees
- Liable : company who has to pay a social contribution and who has not yet done so
- Micro-social scheme : Simplified social scheme for micro-entrepreneurs
As a micro-entrepreneur, you benefit from a simplified system for calculating and paying your social security contributions.
Your contributions are calculated according to a fixed percentage which is applied to your turnover.
This percentage is different depending on the nature of your business.
Social security contributions are calculated monthly or quarterly on the basis of turnover or revenue in the previous month or quarter.
You must declare your turnover and pay your contributions to the Urssaf.
The declaration is to be made online every month or quarter depending on the option you have chosen:
Micro-entrepreneurs: online turnover reporting (simplified micro-social scheme)
What is the applicable rate?
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You are engaged in the business of selling goods and supplying accommodation (except furnished accommodation and furnished tourist accommodation)
The amount of your social security contributions is equal to 12.3% of your turnover.
If you have opted for discharge payment the Urssaf collects your tax and your social contributions, the rate applied is then 13.3%. You must always file your sales tax return either monthly or quarterly.
You are engaged in a furnished apartment rental activity
The amount of your social security contributions is equal to 21.2% of your turnover.
You are engaged in the rental of furnished tourist accommodation
The amount of your social security contributions is equal to 6% of your turnover.
You are engaged in a service activity
The amount of your social security contributions is equal to 21.2% of your turnover.
If you have opted for discharge payment the Urssaf collects your tax and your social contributions, the rate applied is then 22.9%. You should always file your sales tax return monthly or quarterly.
You are engaged in a liberal activity covered by the social security of the self-employed (SSI)
The amount of your social security contributions is equal to 21.2% of your turnover.
If you have opted for discharge payment the Urssaf collects your tax and your social contributions, the rate applied is then 23.4%. You should always file your sales tax return monthly or quarterly.
You are a member of the inter-branch pension and old-age insurance fund (Cipav)
The amount of your social security contributions is equal 21.2% of your turnover.
If you have opted for discharge payment the Urssaf collects your tax and your social contributions, the rate applied is then 23.4%. You should always file your sales tax return monthly or quarterly.
You can estimate your payroll taxes using the following simulator:
Micro-entrepreneur revenue simulator
What happens if your turnover equals 0 €?
When your turnover equals €0You do not have to pay social security contributions.
However, you can request that your social contributions not be lower than the minimum amount of social contributions. This option allows you to continue to benefit from the guarantees related to the payment of your contributions despite a zero turnover.
This request must be made by mail to the Urssaf before one of the following dates depending on your situation:
- By 31 December of the year preceding the year for which you want the option to be applied
- If you start your activity no later than the last day of 3e months after your company was created
Who shall I contact
To waive the option, you must send a request by mail to the Urssaf before 31 December of the previous year the year you no longer want the option to apply.
What social security contributions do you pay?
The social contributions included in the rate applied to your turnover are as follows:
- Sickness/maternity/paternity insurance contribution
- Additional daily allowance contribution
- Contribution of family allowances
- CSG: titleContent/CRDS: titleContent
- Disability-Death Contribution
- Basic and supplementary pension contributions
Social contributions and contributions shall be calculated on the following income:
- Wages
- Allowances
- Supplementary social benefits
- Accident at work Replacement income in case of sickness, maternity or
- Extra-legal family benefits (you decide to give your employees supplements to social security benefits)
- Cash benefits provided by the Social and Economic Committee (ESC)
- Benefits in kind such as food and accommodation, provision of professional vehicles for private use
Social security contributions are payable by the employer and the employee.
It's the employer who withholds the amount social security contributions every month on the payroll of its employees.
He must then declare and pay social contributions by means of the registered social declaration (NSN) not later than the 15th of the following month that of the period of employment in question where it employs fewer than 11 employees:
Nominative Social Declaration (DSN)
The employer has the opportunity to opt for for the quarterly registered social return. The declaration and payment of social security contributions will have to be made not later than the 15th of the first month the following quarter.
The social contributions and contributions due are as follows:
- Apec Contribution
- Contribution of family allowances
- Social security contribution sickness, maternity, invalidity and death insurance
- Solidarity of Autonomy Contribution (CSA)
- Workers' compensation contributions
- Payment to the National Housing Fund (FNAL)
- AGS Contribution
- Social Package
- Freight payment
In addition to these payroll taxes, there are payroll contributions which are directly deducted from the gross salary of the employee.
These contributions include old-age insurance, the general social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), unemployment and supplementary pension contributions.
You can estimate the amount of social contributions you will have to pay when hiring an employee:
Business can to benefit from exemptions contributions and social contributions according to different criteria:
- Exemptions granted because of the location of the company:
- Company located in an employment area to be revitalized (BER) : to benefit from it, you must be settled in a BER between January 2007 and December 2023 and have not made an economic redundancy in the last 12 months
- Defense Restructuring Zone (DRZ) company : to benefit from it, you must have created an activity for at least 3 years that previously did not exist in the ZRD
- Urban Free Zone (UFZ) company : to qualify for this benefit, you must meet several conditions, including starting your business between january 2016 and december 2023 and signing a city contract in a QPV
- Exemption for young companies : This is a partial exemption from social security charges in the form of aid for the creation and take-over of a company (ACRE) for companies at the start of their activity
Reductions in contributions and social contributions
The company may to benefit from reductions contributions and social contributions according to different criteria:
- Reduction of employers' contributions according to salary : This allows you to benefit from a reduction in social contributions for gross wages of less than €2,795.52
- Reduction of employee and employer contributions on overtime : it applies to employees who work overtime or overtime on the part of the salary paid in respect of such hours
Exemptions from contributions and social contributions
Business can to benefit from exemptions contributions and social contributions according to different criteria:
- Exemptions granted because of the location of the company:
- Company located in an employment area to be revitalized (BER) : to benefit from it, you must be settled in a BER between January 2007 and December 2023 and have not made an economic redundancy in the last 12 months
- Defense Restructuring Zone (DRZ) company : to benefit from it, you must have created an activity for at least 3 years that previously did not exist in the ZRD
- Urban Free Zone (UFZ) company : to qualify for this benefit, you must meet several conditions, including starting your business between january 2016 and december 2023 and signing a city contract in a QPV
- Exemption for young companies : This is a partial exemption from social security charges in the form of aid for the creation and take-over of a company (ACRE) for companies at the start of their activity
- Young innovative or academic company (JEI-JEU) : this exemption concerns companies under 11 years of age who carry out research and development projects (R&D: titleContent)