All you need to know about the social security contributions of an individual entrepreneur
Verified 01 May 2023 - Legal and Administrative Information Directorate (Prime Minister)
Are you thinking about becoming an individual entrepreneur and would like to know what kind of social security 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 an individual 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: titleContentand 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
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Commercial, craft or industrial activity
You are affiliated with social security for the self-employed.
The social security contributions you pay are:
- Sickness and maternity insurance
- Per diem
- Basic pension
- Supplementary pension
- Old age, disability, death insurance
- Family allowances
- Vocational training
- CSG: titleContent/CRDS: titleContent
They are calculated on your professional income.
You must provide the tax authorities with all the information necessary to calculate your social security contributions:
Online tax account for professionals (EFI mode)
The payment contributions are made in 2 stages:
- In December, you receive only one notice of provisional call for assessment to be paid the following year
- In October, you receive a notification to adjust the previous year's contributions, based on actual income
Provisional contributions are paid either monthly (on the 5th or 20th of the month) or every 3 months (5 February, 5 May, 5 August and 5 November).
The payment can be done in one of the following ways:
- By telepayment on your Urssaf online space
- By direct debit
- By wire transfer
Who shall I contact
Unregulated liberal activity
You are affiliated with social security for the self-employed.
The social security contributions you pay are:
- Sickness and maternity insurance
- Per diem
- Basic pension (Cipav: titleContent)
- Supplementary pension (Cipav: titleContent)
- Old age, disability, death insurance
- Family allowances
- Vocational training
- CSG: titleContent/CRDS: titleContent
They are calculated on your professional income. You must provide the tax authorities with all the information necessary to calculate your social security contributions:
Online tax account for professionals (EFI mode)
The payment of contributions is made in two stages with the Urssaf:
- In December, you receive a single notice of call for provisional contributions payable the following year
- In October, you receive a notification to adjust the previous year's contributions, based on actual income
Provisional contributions are paid either monthly (on the 5th or 20th of the month) or every 3 months (5 February, 5 May, 5 August and 5 November).
Payment can be made in one of the following ways:
- By telepayment on your Urssaf online space
- By direct debit
- By wire transfer
Who shall I contact
Regulated liberal activity
You are affiliated with social security for the self-employed.
The social security contributions you pay are:
- Sickness and maternity insurance
- Per diem
- Basic pension (Cnavpl: titleContent)
- Supplementary pension (Cnavpl: titleContent)
- Old age, disability, death insurance
- Family allowances
- Vocational training
- CSG: titleContent/CRDS: titleContent
They are calculated on your professional income. You must provide the tax authorities with all the information necessary to calculate your social security contributions:
Online tax account for professionals (EFI mode)
The payment of contributions is made in 2 stages:
- In December, you receive a single notice of call for provisional contributions payable the following year
- In October, you receive a notification to adjust the previous year's contributions, based on actual income
Provisional contributions are paid either monthly (on the 5th or 20th of the month) or every 3 months (5 February, 5 May, 5 August and 5 November).
Payment can be made in one of the following ways:
- By telepayment on your Urssaf online space
- By direct debit
- By wire transfer
Who shall I contact
Social contributions and contributions are calculated on the following revenues:
- Wages
- Allowances
- Supplementary social benefits
- Accident at work Replacement income in case of sickness, maternity or
- Extra-legal family benefits (you decide to grant 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:
Reductions in contributions and social contributions
The contractor 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
The contractor may 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
- Rural Revitalization Area (RRZ) company : to benefit from this exemption, you must have at least one establishment located in an RRZ and have fewer than 50 employees
- 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 service, 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)