Request revaluation of his social contributions and contributions
Verified 27 November 2024 - Directorate for Legal and Administrative Information (Prime Minister)
An individual entrepreneur facing financial difficulties may ask the Urssaf to reassess the amount of his provisional social contributions. He has the choice between revaluation on the basis of his estimated annual income for the current year or adherence to the modulation of his social contributions and contributions.
Individual contractors subject to a actual taxation system may request the reassessment of their social contributions and contributions, regardless of the activity pursued.
Submitted contractors under the micro-company regime are not concerned by this reassessment. Indeed, their social contributions are calculated on the basis of the income they declare every month or every three months. Thus social contributions and contributions are calculated in real time and therefore cannot benefit from a reassessment. To learn more about the social security system of the micro-entrepreneur, you can consult our dedicated card.
The social contributions and contributions of an individual entrepreneur are calculated on the basis of of last reported income. They are due for the current year in relation to the last reported turnover.
We usually talk about contributions provisional. It's not until the next tax return that they're recalculated. Social contributions and contributions for the year 2024 shall be calculated and adjusted to the following deadlines:
- 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.
Thus, when the individual entrepreneur encounters financial difficulties, social contributions are not not calculated in real timeHowever, they can become too much of a burden for the entrepreneur.
To learn more about the social contributions of an individual entrepreneur, you can consult our dedicated factsheets: traders and craftsmen or liberals.
To reassess the amount of social contributions and contributions of an individual entrepreneur, the Urssaf proposes two solutions: revaluation on the basis of an estimated annual income or adherence to modulation.
Estimated annual income
When an entrepreneur is in difficulty and sees a loss of income, he has the possibility to ask the Urssaf to recalculate his social contributions and contributions.
In order to request the recalculation of his social contributions and contributions, he must send an annual estimate of his income for the current year.
This request is made on the email of the online space of the entrepreneur on the website Urssaf.fr
The Urssaf provides entrepreneurs with a explanatory note on the steps to be taken in order to request the reassessment of the amount of social contributions.
Adherence to modulation
Entrepreneurs whose income varies from month to month may ask for the adjustment of the amount of their social contributions. This modulation is particularly useful for entrepreneurs who have a seasonal activity or whose income can vary drastically from one month to another.
The entrepreneur must join the Urssaf modulation service from his online space on the Urssaf.fr website. He can then declare his income for the current month. The Urssaf calculates monthly social contributions and contributions according to the last declared income.
Entrepreneurs are not required to report their income on a monthly basis. When it does not declare a new monthly income, the Ussaf will take into account the last income declared.
Warning
Modulation is only possible for individual entrepreneurs engaged in non-regulated craft, commercial or liberal activities. They must also have been practicing in mainland France for at least 2 years.
The Urssaf provides entrepreneurs with a explanatory note on the steps to be taken to adhere to the modulation of social contributions.
The consequences vary depending on the option chosen by the individual entrepreneur:
- He asked for the revaluation based on an estimate of his annual income
- It has adhered to the modulation of its social contributions and contributions.
Estimated annual income
Once the request with the estimated income of the current year made, the Urssaf will recalculate the amount of social contributions based on this estimated income. The individual contractor shall receive by mail, within 15 days of the request, a notice of corrective appeal.
It's always social contributions and contributions provisional. When the entrepreneur files his income tax return for the current year, the Ussaf will make a adjustment of the amount social contributions if the declared income is different from the estimated income.
Reassessment of the amount of social contributions may enable the individual entrepreneur to better manage your cash flow.
Adherence to modulation
After joining the modulation service and reporting the current month's income, the Urssaf recalculate the amount of social contributions and contributions according to what the entrepreneur has declared. The social contributions and contributions are then paid by credit card or by telepayment for the modulated month.
Where the entrepreneur does not report new monthly income, contributions are paid by direct debit on the basis of the last reported income.
It's always social contributions and contributions provisional. When the individual entrepreneur files his income tax return for the current year, the Urssaf will make a adjustment of the amount social contributions if the declared income is different from the estimated and adjusted annual income.
Modulation allows the entrepreneur to better manage your cash flow. By adhering to modulation, the latter can increase or decrease the amount of his social contributions and contributions according to his real income. This also makes it possible to limit deviations at the time of the adjustment of contributions and provisional contributions made at the time of the income tax return.
Example :
An entrepreneur who has a seasonal activity and who actually works 6 or 9 months in the year will be able to reduce the amount of his social contributions in the months when he does not generate turnover. Conversely, it will be able to increase them in the months when its activity is more profitable.