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Declaration
Self-employed: reform of the social base and the scale of contributions
Publié le 20 avril 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The 2025 tax return campaign has been open since April 9 (on the website impots.gouv.fr). This declaration is used to calculate the amount of compulsory social contributions. In 2026, the social base (basis of calculation) and the scales of social contributions are changing.
A reform aims to simplify the calculation of social security contributions. It improves individual entitlements by giving a greater role to the share of contributory contributions. This reform includes a decrease in the share of CSG-CRDS in relation to contributions, which allows for the acquisition of more individual rights.
Three major developments need to be taken into account:
- a single calculation basis for both the calculation of social contributions and the calculation of the CSG-CRDS;
- a simpler calculation basis to be determined which corresponds to the amount of income without deduction of social security contributions. This amount is automatically reduced by a flat rate of 26 %;
- the share of CSG-CRDS is decreasing, which has the effect of increasing the share of social contributions.
The reform applies to the 2025 final contributions which are calculated on the basis of the 2025 real income, as well as to the contributions for 2026 and subsequent years.