Social protection of the business manager
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The manager of a business receives social protection in return for the social contributions and contributions which are levied on his income. The amount of social contributions and social benefits varies according to the status of the manager. The rules are different when the manager is considered to be a self-employed person or a person treated as an employed person.
Leaders who have the status of Self-employed persons (SFTs) are:
- Majority Associate Leader of SARL: titleContent
- Associate Executive OfficerEURL: titleContent
- Partner of CNS: titleContent
Other leaders enter have statusof equivalent employee.
Self-employed person
The director shall be 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 2025 that correspond to the turnover achieved during that year. However, the revenue for the year 2025 is known by the administration only from the 2025 tax return, in other words in May/June 2026. Thus, so-called contributions must be calculated provisional, i.e. calculated on the basis of 2024 income while awaiting 2025 income. Once 2025 revenues are final, their amount is readjusted.
Thus, the contributions and contributions paid by the individual contractor during the year 2025 are taken into account as follows:
- At the time of the 2024 tax return (May/June 2025), contributions made in 2024 and early 2025 are adjusted.
- After the 2024 tax return, the individual entrepreneur will make contributions and contributions based on 2024 revenues for the remainder of 2025 and for the months preceding the 2025 income tax return.
- Starting with the 2025 tax return(May/June 2026), contributions paid in 2025 are recalculated and adjusted as needed.
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 is different depending on whether the director starts his term of office (less than 2 years) or whether he has been in office for more than 2 years.
Start of activity (less than 2 years)
When the officer starts his term of office, he has no revenue known to the administration on which to base the calculation of provisional contributions and contributions. For example, in order to benefit from social protection, lump sums are provided.
Start of operations in 2024 | Start of operations in 2025 | |
|---|---|---|
Lump sum | 93 | 94 |
In operation for 2 years or more
The income taken into account for the calculation of the contributions corresponds to the income that the manager declares for the calculation of his income tax (IR) before the application of deductions and tax exemptions. In other words, it is the following:
- Remuneration (business subject to SI) or Industrial and Commercial Benefits (BIC) (business subject to IR).
- Dividends received when they exceed 10% of the capital of the business
- Amounts received under an Incentive or Participation Agreement for the business
- Amounts paid by the business to the manager as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Accident at work Optional additional contributions paid by the manager (e.g. insurance and occupational diseases)
- Non-LTD replacement income (e.g.: daily allowances (IJ) maternity, paternity or sickness).
The income is then reduced by the amount of the contributions that the officer must make. The calculation 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. Each contribution has a specific rate:
- The rate of insurance contributions maternity sickness varies according to the amount of the manager's income.
- The rate of contributions of daily allowances is fixed. It is equal to 0.50%. Beyond €235,500, 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) |
|---|---|---|---|---|
Income less than €9,420 | 0% | 0% | 0% | |
Income equal to or greater than €9,420and less than or equal to €18,840 | of 0% to 1.50% | 0% or 0.50% for an income equal to €18,840 | of 0% to 2% | [1.5*[revenue-(0.20*€47,100)]/(0.20*€47,100)] |
Income equal to or greater than €18,840 and less than or equal to €28,260 | of 1.50% to 4.00% | 0.50% | of 2% to 4.50% | [2.5*[(revenue-0.4**€47,100)/(0.2*€47,100)]]+1.5 |
Income above €28,260 and less than or equal to €51,810 | of 4.00% to 6.50% | 0.50% | of 4.50% to 7.00% | [2.5*[(revenue-0.6*€47,100)/(0.5*€47,100)]]+4 |
Income above €51,810 and less than or equal to €94,200 | of 6.50% to 7.70% | 0.50% | of 7.00% to 8.20% | [1.2*[(revenue-1.1**€47,100)/(0.9*€47,100)]]+6.5 |
Income above €94,200 and less than or equal to €141,300 | of 7.70% to 8.50 | 0.50% | of 8.20% to 9.00% | [1.2*[(revenue-2**€47,100)/€47,100]]+7.7 |
Old-age insurance contributions
The calculation of old-age insurance contributions differs when the director has been in office for less than two years or has been in office for more than two years.
Start of activity (less than 2 years)
When the officer starts his term of office, he has no revenue known to the administration on which to base the calculation of his 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
Start of operations in 2024 | Start of operations in 2025 | |
|---|---|---|
Lump sum | €1,574 | €1,599 |
2. Supplementary pension contributions
Start of operations in 2024 | Start of operations in 2025 | |
|---|---|---|
Lump sum | €714 | €725 |
In operation for 2 years or more
The income taken into account for the calculation of the contributions corresponds to the income that the manager declares for the calculation of his income tax (IR) before the application of deductions and tax exemptions. In other words, it is the following:
- Remuneration (business subject to SI) or Industrial and Commercial Benefits (BIC) (business subject to IR).
- Dividends received when they exceed 10% of the capital of the business
- Amounts received under an Incentive or Participation Agreement for the business
- Amounts paid by the business to the manager as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Accident at work Optional additional contributions paid by the manager (e.g. insurance and occupational diseases)
- Non-LTD replacement income (e.g.: daily allowances (IJ) maternity, paternity or sickness).
The income is then reduced by the amount of the contributions that the officer must make. The calculation method for calculating this amount 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 €47,100 | 17.87% |
Earnings above €47,100 | 0.72% |
2. Supplementary pension contributions
Amount of income | Supplementary pension contribution rate |
|---|---|
Earnings less than or equal to €46,368 | 8.1% |
Earnings above and €46,368 less than or equal to €188,400 | 9.1% |
Earnings above €188,400 | 0% |
Disability-death contributions
Start of activity (less than 2 years)
When the manager 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 2024 | Start of operations in 2025 | |
|---|---|---|
Lump sum | €115 | €116 |
In operation for 2 years or more
The income taken into account for the calculation of the contributions corresponds to the income that the manager declares for the calculation of his income tax (IR) before the application of deductions and tax exemptions. In other words, it is the following:
- Remuneration (business subject to SI) or Industrial and Commercial Benefits (BIC) (business subject to IR).
- Dividends received when they exceed 10% of the capital of the business
- Amounts received under an Incentive or Participation Agreement for the business
- Amounts paid by the business to the manager as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Accident at work Optional additional contributions paid by the manager (e.g. insurance and occupational diseases)
- Non-LTD replacement income (e.g.: daily allowances (IJ) maternity, paternity or sickness).
The income is then reduced by the amount of the contributions that the officer 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 €47,100. 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 income that the manager declares for the calculation of his income tax (IR) before the application of deductions and tax exemptions. In other words, it is the following:
- Remuneration (business subject to SI) or Industrial and Commercial Benefits (BIC) (business subject to IR).
- Dividends received when they exceed 10% of the capital of the business
- Amounts received under an Incentive or Participation Agreement for the business
- Amounts paid by the business to the manager as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Accident at work Optional additional contributions paid by the manager (e.g. insurance and occupational diseases)
- Non-LTD replacement income (e.g.: daily allowances (IJ) maternity, paternity or sickness).
The income is then reduced by the amount of the contributions that the officer 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 manager.
Amount of income | Applicable rate | Method for calculating the applicable overall rate (if necessary) |
|---|---|---|
Earnings less than€51,810 | 0% | |
Earnings greater than or equal to €51,810 and less than or equal to €65,940 | between 0% and 3.10% | [3.10/(0.3x €47,100)] x [ revenue - (1.1 x €47,100)] |
Earnings above €65,940 | 3.10% |
Contribution to vocational training (MFF)
The contribution to vocational training (MFF) is a flat rate: the manager pays the same amount, regardless of the amount of his income.
The amount of the contribution to the professional training of the manager shall be equal to 0.25% of €47,100.
It is thus equal to €118.
Generalized Social Contribution (CSG) and Social Debt Repayment Contribution (CRDS)
Start of activity (less than 2 years)
When the manager begins its activity, it has no revenue known to the administration on which to base the calculation of contributions and provisional contributions. For example, in order to benefit from social protection, lump sums are provided.
Start of operations in 2024 | Start of operations in 2025 | |
|---|---|---|
Lump sum | €855 | €868 |
In operation for 2 years or more
The income taken into account for the calculation of the contributions corresponds to the income that the manager declares for the calculation of his income tax (IR) before the application of deductions and tax exemptions. In other words, it is the following:
- Remuneration (business subject to SI) or Industrial and Commercial Benefits (BIC) (business subject to IR).
- Dividends received when they exceed 10% of the capital of the business
- Amounts received under an Incentive or Participation Agreement for the business
- Amounts paid by the business to the manager as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance contracts (e.g.: employment loss, pension and supplementary pension)
- Accident at work Optional additional contributions paid by the manager (e.g. insurance and occupational diseases)
- Non-LTD replacement income (e.g.: daily allowances (IJ) maternity, paternity or sickness).
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 manager calculate the amount of his social contributions based on his income:
The manager 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
He can choose to pay his dues 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 leader 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 leader 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 his contributions on time, the director may request payment deferrals.
The manager 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
The manager who pays his contributions may be reimbursed part of his health expenses, 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 manager's health costs. 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 leader who finds himself 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 manager 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 may lead to an improvement in the manager's state of health. This is also the case if part-time is used to accompany rehabilitation or vocational rehabilitation. Per diems are limited to 90 days. This period may be extended in special circumstances for a maximum of 360 daily allowances.
FYI
The manager must pay maternity health 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 manager 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 director taken into account for the calculation of his social contributions over the 3 years preceding the stoppage of work.
However, the RAAM cannot exceed €47,100, so the daily allowance may not exceed €64.52.
In the case of therapeutic part-time work, the amount of the daily allowance shall be reduced by half.
Per diems are paid after a waiting period 3 days. 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 manager does not contribute to the insurance that covers accidents at work and occupational diseases.
Accident at work Thus, in the event of an illness or occupational disease, he receives 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 using the following form and leaflet:
Self-employed: application for individual voluntary insurance AT/MP
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4. Birth or adoption of a child
At the time of the birth or adoption of a child, the manager may receive several benefits depending 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, she shall receive daily rest benefits if she has stopped work 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 2025, it is equal to €3,925. 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 4,288.00, the amount of the allowance shall be 10% the monthly ceiling for social security. For the year 2025, this amount is equal to 392.50. - Ofdaily allowances equal to €64.52 throughout the period of maternity leave shall also be paid. This amount is valid for per diem payments that started in 2025. Allowances are paid in case of work stoppage for at least 8 weeks including 6 after birth.
- In the case of paternity:
- The director shall enjoy 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 €64.52 for the duration of paternity leave. This amount is valid for per diem payments that started in 2025. 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 director shall enjoy 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 2025, this amount is equal to €3,925. 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 €64.52 for the duration of the adoption leave.
Warning
The manager must pay social security contributions for at least 6 months on the presumed date of childbirth or adoption in order to benefit from those benefits.
Old-age insurance
The old-age insurance contributions paid by the director enable him to obtain a basic retirement pension and one supplementary retirement pension at the time of cessation of its activity. However, he must meet certain conditions, including the age of separation and the number of quarters worked, in order to obtain full retirement pensions.
For all the rules regarding the retirement of an executive, you can consult the dedicated card.
Warning
The officer must apply for at least retirement 6 months before date to which he wishes to cease its activity.
Disability and death insurance
The manager who pays disability-death contributions may receive a pension in the event of of total invalidity or of partial incapacity to the trade.
However, the manager must meet 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 manager's invalidity or incapacity must be ascertained by a medical officer of the primary sickness insurance fund.
The application for a disability pension depends on the situation in which the manager is:
- 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 manager can apply for a pension on his account améli.fr:
The manager 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 his application for a pension is accepted, the director shall receive a reply under 2 months with a pension document, the effective date, the category and the amount of the pension.
In case of refusal, a notification shall be sent to the manager. It shall specify the reasons for the refusal and the possible remedies.
FYI
For more information on the disability pension, you can consult the guide of the health insurance fund:
Guide “I am accompanied in case of disability”
National Health Insurance Fund (Cnam)
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Family allowances
The leader 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 must be made to the FAC on which the manager depends:
Vocational training
An officer who pays contributions for his professional 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 self-employed managers, see the dedicated card.
FYI
The manager cannot benefit from the cost of his training if he has not declared a 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 officer. 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.
Employed equivalent manager
An employed person treated as such shall be subject to the general social security scheme. He thus enjoys social protection very close to that of an employee.
The director shall be 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 social contributions and contributions of the assimilated employee manager shall be calculated each month on the basis of his gross remuneration. It is the business that employs him that calculates each month and pays the social contributions to the Urssaf.
The director shall receive remuneration after his contributions and social contributions have been deducted. Thus, as an employee, he does not have to pay his own contributions and social contributions to the Urssaf.
The social contributions and contributions levied on his remuneration allow him to receive 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
A manager treated as an employee may receive reimbursement of part of his health expenses, 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 manager's health costs. 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 leader who finds himself 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 conditions for entitlement to these daily allowances vary according to the length of the work stoppage:
- Work stoppage of less than 6 months :
- The manager must have worked at least 150 hours during the 3 months or 90 days preceding the work stoppage.
- He must also have contributed on a salary at least equal to 12,058.20 during the 6 months preceding the work stoppage.
- Work stoppage of 6 months or more :
- The manager must have been affiliated with the CPAM for at least 12 months at the time of the work stoppage.
- They must also have worked at least 600 hours or have contributed to a salary at least equal to 24,116.40 during the 12 months or 365 days preceding the cessation of work
The daily allowance shall be equal to 50% the basic daily wage of the manager. The amount of the daily allowance may not exceed 52.28.
A waiting period of 3 days is applied. In other words, per diems are due from 4e day of work stoppage. Their payment varies according to the processing times of the case of the manager of the sickness insurance fund so he depends.
In the event of an extension of the work stoppage after a resumption of activity of Maximum 48 hours, there is no standstill period applied for the new work stoppage.
FYI
The business may be subjected to a collective agreement or a company agreement which ensures that the full or partial salary is maintained during the work stoppage of the manager. The agreement may also provide for shortening or eliminating the waiting period by itself paying the missing salary (or part of it).
In order to receive these daily allowances, the manager must send his work stoppage within 48 hours of the interruption of workto his primary health insurance fund.
To learn more about the health insurance of the equivalent-employee manager, you can consult the dedicated file on the website Ameli.fr. For more information on per diems, see the dedicated factsheet on Ameli.fr.
3. Accidents at work and occupational diseases
Accident at work An equivalent-employee manager who develops an occupational disease or who undergoes a procedure shall be entitled to full reimbursement of his medical expenses.
In the event of a work stoppage, he also receives a daily allowance to compensate for the loss of income.
The business of the officer must complete theaccident at work Form No S6202 ‘Certification of salary - occupational disease’ on the net-company site. This certificate enables the CPAM on which the manager depends to calculate the amount of any daily allowances.
The daily allowance shall be calculated on the basis of the gross salary of the manager in the month preceding the work stoppage. The amount varies according to the duration of the work stoppage:
- The first 28 days : The amount of the daily allowance is equal to 60% the daily wage of the manager. Its amount is limited to €232.03
- From 29e day : The amount of the daily allowance is equal to 80% the daily wage of the manager. Its amount is limited to €309.27
- Beyond 3 months : The daily allowance may be increased in the event of a general increase in wages
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4. Birth or adoption of a child
At the time of the birth or adoption of a child, the manager may receive 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, she shall receive daily rest benefits if she has stopped work 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.
- She is entitled to a daily allowance if she worked at least 150 hours in the 90 days preceding the work stoppage or paid contributions for at least 6 months before the date of pregnancy. The daily allowance is equal to the amount of the daily income of the director up to €100.36 per day.
- In the case of paternity:
- The director shall enjoy 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 the amount of the manager's daily income up to €100.36 per day.
- In the event of adoption:
- The director shall enjoy childcare leave a maximum of 112 days if he adopts alone or 137 days if he adopts as a couple. In the case of multiple births, these delays increase to 154 and 186 days respectively.
- It can benefit from a daily allowance of rest if he has worked at least 150 hours in the three calendar months or 90 days preceding the arrival of the child. They must also have been affiliated for at least 6 months prior to the child's arrival. The amount of the daily allowance shall be equal to his daily income up to €100.36 per day.
Warning
The manager must pay social security contributions for at least 6 months on the presumed date of childbirth or adoption in order to receive these benefits.
To learn more about the maternity insurance of the employee-equivalent manager, you can consult the dedicated file on Ameli.fr. To learn more about per diem you can consult the dedicated factsheet on Ameli.fr.
Old-age insurance
The equivalent-employee manager pays for the pension insurance, which entitles him to 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 concerning the retirement of a similar-employee manager, you can consult the employee pension statement.
Warning
The officer must apply for at least retirement 4 to 5 months before to which he wishes to retire.
Disability and death insurance
1. Disability
A manager who is disabled and whose ability to work or earn is reduced shall be entitled to a disability pension. He can receive a pension in case of total invalidity or of partial incapacity to the trade.
However, the manager must meet 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 worked at least 600 hours or have paid contributions on an employee at least equal to 24,116.40 during the 12 months preceding the cessation of work or the medical finding of invalidity.
The CPAM's medical officer determines the officer's working capacity. It is then categorized 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 |
Situation of the leader | Can work | Can't work | Can't work and needs assistance in his daily life for ordinary acts |
FYI
For categories 2 and 3, a return to employment is possible if the occupational doctor declares the manager fit to return to work.
The application for a pension may be made directly by the CPAM or by the manager.
The request of the manager may be made if he or she considers that his or her state of health reduces his or her working capacity. He can prepare a medical file with his doctor and make an appointment with the CPAM's medical service to tell him whether he meets the conditions to apply for a pension.
The application must be made using the form S4150 with one of the following services depending on the place of residence of the manager:
- Ile de France (except Seine-et-Marne): Caisse régionale d'assurance santé d'Ile-de-France (CRAMIF)
- Other: Primary health insurance fund (CPAM) of the place of residence
Who shall I contact
When its pension application accepted, the manager shall receive a reply under 2 months with a pension document, the effective date, the category and the amount of the pension. The leader must then update his or her vital card at a pharmacy.
In case of refusal, a notification shall be sent to the manager. It shall specify the reasons for the refusal and the possible remedies.
FYI
For more information on the disability pension, you can consult the guide of the health insurance fund:
Guide “I am accompanied in case of disability”
National Health Insurance Fund (Cnam)
Pour en savoir plus
Death
In the event of the death of the person treated as an employed person, his spouse, children or relatives in the ascending line are liable to receive a death grant.
In order to obtain this death benefit, the deceased's family member must complete the form S3180 indicating his connection with the deceased (spouse, child...) and other possible beneficiaries. It must be sent to the primary health insurance fund on which the deceased depended:
To learn more about the steps taken in the event of the death of a loved one, you can consult the dedicated card on service.public.fr.
Family allowances
The manager may receive family benefits managed by the Family Allowance Fund (CAF).
Depending on his personal situation, he may be entitled to a number of benefits, such as housing subsidies or income supplements (activity bonus, for example).
Applications for family benefits must be made to the FAC on which the manager depends:
Vocational training
An officer who pays contributions for his professional training shall receive a right to continuing vocational training.
To learn more about the professional training of the employee equivalent manager, you can consult the file on vocational training for employees.
Generalized Social Contribution (CSG) and Social Debt Repayment Contribution (CRDS)
The CSG: titleContent and the CRDS: titleContent are taxes paid by the officer. 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.
Basis of assessment of the contribution due from self-employed non-agricultural workers
Social contributions of self-employed persons
Payment and calibration of social contributions
Family Allowance Fund (Caf)
Employed sickness insurance
Maternity as paid paternity
Maternity equal paternity as an employee common provisions with sickness insurance
Employed equivalent invalidity pension
Disability-death daily allowance
Employed family allowances
Family allowances
Health insurance contributions
Calculation of health insurance contributions
Disability-death contribution base
Disability-Death Contribution
Basic old-age pension insurance contributions
Contributions Supplementary old-age pension insurance for traders, craftsmen, unregulated liberals
Rates of contributions for family allowances
Start of activity
Termination of activity
Sick daily allowances
Paternity, maternity, adoption
Disability-death
Assumed salaried pension
Vocational Training Rate
Vocational training
Online service
Online service
Service-Public.fr
National Health Insurance Fund (Cnam)
National Health Insurance Fund (Cnam)
Ameli.fr