Contributions

CONTRIBUTIONS - France's social security scheme for self-employed workers

As of 2008, RSI collects all compulsory social security contributions from craftspeople and shopkeepers.

Private-practice professionals pay contributions to:

  • URSSAF for family benefits and health-maternity insurance,
  • one of the 10 career-specific chapters coordinated by CNAVPL (the private-practice professionals' old-age insurance fund), or CNBF (the French Bars' national fund) for lawyers, for pension and disability-death contributions.
  1. How contributions and rates are calculated

Self-employed workers' social security contributions are calculated based on their self-employed, non-agricultural earnings that are taken into account for their income tax calculation.

Between March and June of each year, self-employed workers must fill out and submit a return entitled "Déclaration sociale des indépendants" (DSI). This is available either in paper format (model and explanatory notes) or online from www.net-entreprises.fr.

The "Déclaration sociale des indépendants" is not required of those with micro-entrepreneur status. Instead, they must submit their declaration and payment on a monthly or quarterly basis via lautoentrepreneur.frnet-entreprises.fr, or by mailing it:

  • to an RSI payment center for craftspeople and tradesmen
  • to URSSAF for private-practice professionals belonging to CIPAV.

The income that serves as the basis for calculating your contributions is determined by the tax system to which your company belongs. This in turn is determined by the company's legal setup (SARL, EURL, micro-business, etc.). To learn more, please refer to RSI's guide.

The DSI return, which provides an overview of your previous year's earned income, is the basis on which your compulsory contributions are calculated. It shows:

  • Your company's profits if it is subject to income tax ("impôt sur le revenu"/ IR),
  • Pay, if the company is subject to the business tax ("impôt sur les sociétés"/ IS), plus any dividends that amount to more than 10% of the share capital held.

Any foreign income must also be reported on your DSI return.

Contributions under normal circumstances

 

Type

Calculation basis

Rate

Contributions paid by all professions

Health-maternity

Up to 27,459.60 €

Between 3% and 6.50% 1

Beyond 27,459.60 €

6.50%

Family benefits

100% of earned income

Between 2.15% and 5.25% 2

CSG-CRDS

100% of earned income + compulsory social security contributions

8%

Replacement income

6.2%

Professional training

Basis of 39,228 €

0.25%

Contributions specific to craftspeople and shopkeepers

Daily benefits

Up to a maximum of 193,080 €

0.70%

Disability-death

Up to a maximum of 196,140 €

1.30%

Basic retirement pension

Up to 39,228 €

17.75%

Beyond 39,228 €

0.60%

Supplementary retirement pension

Up to 37,546 € 3

7%

Income between 37,546 and 156,912 €

8%

Contributions specific to private-practice professionals

CNAVPL basic retirement scheme

Up to 39,228 €

8.23%

Up to 196,140 €

1.87%

1. Sliding-scale reduction introduced in 2017 for incomes below 70% of the social security ceiling (or 27,460 €).
2. Variable rate: 2.15% for income below 110% of the annual Social Security ceiling, between 2.15% and 5.25% for income between 110% and 140% of the annual Social Security ceiling, and 5.25% for income above 140% of the annual Social Security ceiling, which was set at 39,228 € in 2017.
3. Specific ceiling for the self-employed workers' supplementary scheme.

Annual contributions during your early career

During the first 2 years of your career and until your income has been determined, your contributions will be calculated on a notional basis in accordance with your line of work.

1st year of work in 2017

Line of work

Type of contribution

Calculation basis (as a % of the annual Social Security ceiling*)

Maximum calculation basis

Maximum contribution

Crafts
Retail
Private practice

Health-maternity

19%

7,453 €

294 €

Family benefits

19%

7,453 €

160 €

CSG-CRDS

19%

7,453 €

596 €

Crafts
Retail

Daily benefits

40%

15,691 €

110 €

Disability-death

19%

7,453 €

97 €

Basic retirement pension

19%

7,453 €

1323 €

Supplementary retirement pension

19%

7,453 €

522 €

Private practice1

Basic retirement pension

19%

7,453 €

714 €

* The annual Social Security Ceiling was set at 39,228 € in 2017.

1. Private-practice professionals do not pay contributions entitling them to daily benefits in the event of an illness or accident. In order to be eligible for daily benefits, they can take out an optional contract from a mutual fund or a private insurance company.

2nd year of work in 2017

Line of work

Type of contribution

Calculation basis (as a % of the annual Social Security ceiling*)

Maximum calculation basis

Maximum contribution

Crafts
Retail
Private practice

Health-maternity

27%

10,592 €

461 €

Family benefits

27%

10,592 €

228 €

CSG-CRDS

27%

10,592 €

847 €

Crafts
Retail

Daily benefits

40%

15,691 €

110 €

Disability-death

27%

10,592 €

138 €

Basic retirement pension

27%

10,592 €

1880 €

Supplementary retirement pension

27%

10,592 €

741 €

Private practice 1

Basic retirement pension

27%

10,426 €

1053 €

* The annual Social Security Ceiling was set at 39,228 € in 2017.

1. Private-practice professionals do not pay contributions entitling them to daily benefits in the event of an illness or accident. In order to be eligible for daily benefits, they can take out an optional contract from a mutual fund or a private insurance company.

Minimum contributions

Entrepreneurs whose earned income is negative or below the amounts listed in the "notional calculation basis" column are required to pay minimum contributions (except for family benefits and the CSG-CRDS contribution). Additionally, as from 2016, health-maternity and supplementary pension contributions are calculated based on actual earned income (no minimum basis).

Type of contribution

Notional calculation basis

Amount

Daily benefits

0.70% x (40% of the annual Social Security ceiling) 15,691 €

110 €

Disability-death

1.3% x (11.5% of the annual Social Security ceiling) 4,511 €

59 €

Basic retirement pension

17.75% x (11.5% of the annual Social Security ceiling) 4,511 €

801 €

These minimum contributions can also apply to self-employed workers who:

  • Are receiving the active solidarity allowance (RSA) or the employment bonus ("prime d'activité"),
  • Are already in salaried employment or drawing a retirement pension. As of January 1st, 2016, their contributions are calculated as if they were exclusively self-employed and the minimum contributions apply.

Contributions paid by "micro-entrepreneurs"

As from 2016, "auto-entrepreneur" status is now known as "micro-entrepreneur." However, the website you can use to register for this status remains auto-entrepreneur.fr.

An individual business created under the "micro-entreprise" tax system can be:

  • A retail or crafts business (which comes under the RSI scheme),
  • A private practice (which comes under CIPAV for retirement pension insurance).

To be eligible for "micro-entrepreneur" status, your turnover must not exceed a given threshold:

  • 82,800 € before tax if you are involved in sales/resales, manufacturing products from raw materials (bakery, dressmaking, jewelry making), eat-in or takeaway food, or accommodation and housing services (hotels, bed and breakfasts, or the rental of unfurnished accommodations);
  • 33,200 € before tax if you are providing commercial services (sales of intangible products such as computer programs), small-scale contracting (building works, repairs of customers' own products), rental of furnished housing accommodations, or private-practice services that come under the CIPAV scheme (translation, consulting, etc.).
  • "Micro-entrepreneur" status offers a simplified system for the calculation and payment of your compulsory social security contributions based on your gross turnover.
  • Each month or each quarter, whichever you have chosen, you will need to calculate and pay all of your personal social security contributions based on your gross turnover for that period, using the following rates:
  • 13.41% if you are in the sales/ resales, eat-in or takeaway food, or housing services business, except for the rental of furnished accommodations, which has a rate of 22.7%
  • 22.7% for contracting
  • 22.5% for private-practice work that comes under the CIPAV scheme.

The social security contributions that are calculated as above are final.

The "forfait social" (corporate social contribution) includes all contributions related to compulsory social security coverage:

  • Health-maternity,
  • Daily benefits (only for craftspeople and shopkeepers),
  • Disability-death,
  • Basic retirement pension,
  • Compulsory supplementary retirement pension,
  • Family benefits,
  • CSG-CRDS.

B. Paying contributions

The date on which your self-employment/ business is registered with Business formalities Center ("Centre de formalités des entreprises"/ CFE) will determine the start date both of your employment and for calculating your contributions.

Your first contributions will be paid after a minimum 90-day waiting period.

You can choose to pay your contributions either on a monthly or a quarterly basis.

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