Social security scheme for micro-entrepreneurs

Verified 01 July 2024 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

As a micro-entrepreneur, you are subject to the social system called micro-social. You are also subject to the micro-tax system as far as your taxation is concerned. For more information on the micro-tax system, see the corresponding card.

You are subject to the micro-company regime if your turnover HT: titleContent do not exceed one of the following thresholds depending on the nature of your business

  • For business activities and the supply of accommodation (hotels, bed and breakfasts, rural cottages classified as furnished apartments, furnished apartments), the threshold is €188,700.
  • For service activities and if you are a professional, the threshold is €77,700.

If the activity is created during the year, the thresholds must be adjusted to pro rata temporis operating, except in the case of seasonal companies.

In the case of mixed activity (sale and provision of services), the following two thresholds shall not be exceeded:

  • The CAHT: titleContent global (CAHT: titleContent sale + CAHT: titleContent provision of services) must not exceed €188,700
  • The CAHT: titleContent relating to the provision of services shall not exceed €77,700

If your turnover exceeds these thresholds, you cannot benefit from the micro-company scheme.

Your social contributions and contributions are calculated according to your turnover or income.

What is the amount of your social security contributions?

The amount is calculated by applying a flat rate to the turnover (or revenue) actually collected: if your turnover or the amount of your revenue is equal to €0No, there's no levy.

The social contributions included in the contribution rate are as follows:

  • Sickness and maternity insurance contribution
  • Contribution of family allowances
  • CSG/CRDS (generalized social contribution/contribution to social debt repayment)
  • Disability-Death Contribution
  • Basic and supplementary pension contributions.

You must report for each period the amount of actual revenue cashed, and not invoiced.

Tableau - Flat-rate social payment of the micro-social scheme

Activities concerned

Social security contributions in 2024

Sale of goods and provision of accommodation (except furnished dwelling and furnished tourist dwellings)

12.3%

Rental of furnished dwelling

21.2%

Rental of furnished tourist accommodation

6%

Provision of services in BICs (including rental of furnished accommodation)

21.2%

Unregulated liberal professions (excluding Cipav: titleContent)

23.1%

Cipav-registered liberal professions

23.2%

For example, a monthly turnover of €3,500 made when goods are sold gives rise to a payment of €430.5contributions and social contributions under the simplified micro-social scheme.

Calculation: €3,500 x 12.3% = €430.5.

If you carry out several activities in different categories, each activity has its own contribution rate. Your statement should include a breakdown of turnover by separate activity.

If you are at the beginning of your activity, you can accumulate your status with the device company creation or takeover assistance (Acre) to benefit from reduced social contribution rates.

The micro-social scheme allows you to benefit from the following advantages:

  • Allowances for sickness or maternity
  • Access to vocational training (however, to benefit from it, you must pay a contribution),
  • Pension entitlements, depending on the amount of contributions paid

The micro-social scheme does not allow you to receive unemployment benefits from France Travail (formerly Pôle emploi).

FYI  

the lump sum payment shall not take account of the contribution to vocational training this is in addition to the social contributions paid under the micro-social scheme.

You can request that your contributions not be less than minimum amount of social contributions.

You need to address your request with theUrssaf: titleContent (or general social security funds overseas) before one of the following dates depending on your situation:

  • No later than 31 December from the year before the year for which you want this option to be applied
  • If you start your activity, no later than the last day of the 3e months after creation on your company

This option applies until you decide to report it before the December 31 from the year before the year for which you want the option to no longer apply. Such information shall be submitted to theUrssaf: titleContent or general social security funds.

How to declare and pay your social contributions?

You must declare your sales in a monthly or quarterly (depending on your choice) to allow the calculation of your social contributions.

The declaration of turnover and the payment of social contributions must be made via your account on the site www.autoentrepreneur.urssaf.fr:

Micro-entrepreneurs: online turnover reporting (simplified micro-social scheme)

You pay your social security contributions as you earn your income.

If your turnover is zero, you do not have to pay social security contributions. However, if you have chosen the option for minimum contributions, even if your turnover is zero, you will have to pay contributions. These are the premiums you pay to be able to take advantage of certain guarantees. For example, per diems.

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