Social protection of the liberal professional
Verified 23 June 2026 - Entreprendre Service Public / (Prime Minister)
Professionals who are self-employed are entitled to social protection in return for the payment of social contributions. The rules vary depending on the nature of the liberal profession.
FYI
Professionals who are self-employed can work in an individual business (EI) or in a business. When they exercise business, they shall be subject to two separate schemes :
- The general social security system, asequivalent employees, if they are minority or egalitarian managers of SELARL: titleContent, or chairpersons and directors of SELAFA: titleContent or SELAS: titleContent. Membership in the general scheme applies only to the exercise of corporate mandate. The remuneration received in return for this mandate is therefore subject to contributions from the general scheme.
- The scheme for self-employed persons, and the competent professional section of the Cnavpl: titleContent, for theliberal activity itselfand for income from the exercise of the profession.
This page presents the rules of the self-employed scheme applicable to regulated liberal professions and to unregulated liberal professions.
It's not about the micro-entrepreneur. To learn more about this plan, see the fact sheet on the micro-social regime.
Regulated liberal profession
The liberal professional must pay the following social contributions:
- Sickness and maternity contributions
- Pension contributions (basic and supplementary pensions)
- Disability-death contribution
- Contribution of family allowances
- Contribution to vocational training
- General welfare contribution (CSG)
- Social debt repayment contribution (CRDS)
In 2026, the liberal professional pays the contributions that correspond to the turnover achieved during that year.
However, the revenue for 2026 will only be known to the administration from the 2026 tax return, in other words in April/June 2027.
So we have to calculate so-called contributions provisional, i.e. calculated on the basis of the revenues of the years 2024 and 2025, pending those of 2026.
Once the 2026 revenues are final, the amount of contributions will be adjusted.
Thus, the contributions and contributions paid by the liberal professional during the year 2026 are calculated on the basis of the professional income for the year 2025 (reported in April/June 2026).
Urssaf provides a guide a step-by-step description of the elements to be completed in each of the topics.
This 2025 income allows both:
- Regularize contributions paid in 2025 and early 2026
- Adjust the provisional contributions paid for the rest of 2026 and early 2027.
The professional income of the year 2026 (reported to the tax authorities in April/June 2027) will allow the recalculation and adjustment of contributions paid in 2026, if necessary.
The calculation method and the rate applied vary according to the type of contribution and social contribution.
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Health and maternity insurance contributions
The calculation of sickness and maternity insurance contributions varies depending on whether the professional is at the beginning of his activity (less than 2 years) or if he has been active for more than 2 years.
Start of activity (less than 2 years)
When the liberal professional starts his activity, he has no income known by the administration on which to base the calculation of contributions and provisional contributions. Thus, in order for him to be able to benefit from social protection, lump sums are provided.
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | 57 | 58 |
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the income that the liberal professional declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions.
In other words, it is the following amounts:
- (BNC), if the company or business is subject to income tax (IR)
- Remuneration and dividends, if the company or business is subject to business tax (IS)
- Premiums paid under group insurance contracts (e.g. job loss, retirement and supplementary pension)
- Optional additional contributions paid by the professional (e.g. accident at work and occupational disease insurance)
- Replacement income unrelated to long-term illness (LTD) (e.g. daily maternity, paternity or sickness allowance)
One flat-rate abatement from 26% is then applied to that income by theUrssaf: titleContent.
Health insurance contributions are divided into 2 parts: maternity sickness contributions and daily sickness benefit contributions. A specific rate applies to each contribution:
- The rate of maternity health insurance contributions varies according to the amount of income of the professional.
- The rate of daily allowance contributions is fixed. It is equal to 0.30%. Beyond €144,180, that rate shall be increased to 0%.
The sum of these 2 rates gives the overall rate health and maternity insurance contributions.
Old-age insurance contributions
The calculation of pension contributions varies depending on whether the professional is at the beginning of his activity (less than 2 years) or whether he has been active for more than 2 years.
Start of activity (less than 2 years)
When the liberal professional starts his activity, he has no income known by the administration on which to base the calculation of contributions and provisional contributions. Thus, in order for him to be able to benefit from social protection, lump sums are provided.
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | €949 | €968 |
The Liberal's supplementary pension depends on the pension fund to which he is affiliated.
The main pension funds for regulated professions are:
- CIPAV : architects, interior designers, expert surveyors, osteopaths, psychologists, psychotherapists, dieticians, chiropractors and psychomotor therapists, experts before the courts, judicial agents for the protection of adults, etc.
- NPCR : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), judicial commissioners, clerks at commercial courts, judicial administrators, judicial agents
- CARMF doctors:
- CARCDSF : dentists and midwives
- CAVP : pharmacists
- CARPIMKO : nurses, massage therapists, pedicure-podiatrists, speech therapists and orthoptists
- CARPV veterinary surgeons:
- CAVAMAC : general insurance agents
- CWITH : public accountants and auditors.
For more information, it is recommended to contact the pension fund concerned.
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the income that the liberal professional declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions.
In other words, it is the following amounts:
- (BNC), if the company or business is subject to income tax (IR)
- Remuneration and dividends, if the company or business is subject to business tax (IS)
- Premiums paid under group insurance contracts (e.g. job loss, retirement and supplementary pension)
- Optional additional contributions paid by the professional (e.g. accident at work and occupational disease insurance)
- Replacement income unrelated to a long-term illness (LTD) (e.g. daily maternity, paternity or sickness allowance).
One flat-rate abatement from 26% is then applied to that income by theUrssaf: titleContent.
The amount of basic pension contributions varies according to the amount of income.
Amount of income | Basic pension contribution rate |
|---|---|
Incomes less than or equal to €48,060 | 10.60% |
Revenues greater than €48,060 and not more than €240,300 | 1.87% |
There is no rate for the portion of revenue that exceeds €240,300.
The Liberal's supplementary pension depends on the pension fund to which he is affiliated.
The main pension funds for regulated professions are:
- CIPAV : architects, interior designers, expert surveyors, osteopaths, psychologists, psychotherapists, dieticians, chiropractors and psychomotor therapists, experts before the courts, judicial agents for the protection of adults, etc.
- NPCR : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), judicial commissioners, clerks at commercial courts, judicial administrators, judicial agents
- CARMF doctors:
- CARCDSF : dentists and midwives
- CAVP : pharmacists
- CARPIMKO : nurses, massage therapists, pedicure-podiatrists, speech therapists and orthoptists
- CARPV veterinary surgeons:
- CAVAMAC : general insurance agents
- CWITH : public accountants and auditors.
Disability and death insurance contributions
The disability death insurance plan, like the pension plan, depends on the pension fund to which the Liberal is affiliated.
The main pension funds for regulated professions are:
- CIPAV : architects, interior designers, expert surveyors, osteopaths, psychologists, psychotherapists, dieticians, chiropractors and psychomotor therapists, experts before the courts, judicial agents for the protection of adults, etc.
- NPCR : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), judicial commissioners, clerks at commercial courts, judicial administrators, judicial agents
- CARMF doctors:
- CARCDSF : dentists and midwives
- CAVP : pharmacists
- CARPIMKO : nurses, massage therapists, pedicure-podiatrists, speech therapists and orthoptists
- CARPV veterinary surgeons:
- CAVAMAC : general insurance agents
- CWITH : public accountants and auditors.
For more information, it is recommended to contact the pension fund concerned.
Contributions to family allowances
The income taken into account for the calculation of contributions corresponds to the income that the liberal professional declares for the calculation of his income tax before the application of abatements and tax exemptions.
In other words, it is the following amounts:
- (BNC), if the company or business is subject to income tax (IR)
- Remuneration and dividends, if the company or business is subject to business tax (IS)
- Premiums paid under group insurance contracts (e.g. job loss, retirement and supplementary pension)
- Optional additional contributions paid by the professional (e.g. accident at work and occupational disease insurance)
- Replacement income unrelated to a long-term illness (LTD) (e.g. daily maternity, paternity or sickness allowance).
One flat-rate abatement from 26% is then applied to that income by theUrssaf: titleContent.
The amount of family allowance contributions varies according to the income of the self-employed person.
Amount of income | Applicable Rate | Method of calculating the rate (if necessary) |
|---|---|---|
Incomes less than €52,866 | 0% | |
Income greater than or equal to €52,866 and not more than €67,284 | enter 0% and 3.10% | [3.10/(0.3 x €48,060)] x [ revenues - (1.1 x €48,060)] |
Revenues greater than €67,284 | 3.10% |
Contribution to vocational training
The contribution to vocational training is a lump sum that the liberal professional pays regardless of the amount of his income. It is equal to 0.25% from €48,060.
The amount of the contribution to vocational training is thus equal to €120.
The contact person for the vocational training of an individual self-employed entrepreneur is one of the following funds:
- Interprofessional Training Fund for Liberal Professionals (IFF-PL)
- If the individual contractor is a physician: medical education insurance fund (FAF-PM)
General welfare contribution (CSG) and Social debt repayment contribution (CRDS)
Start of activity (less than 2 years)
When the liberal professional starts his activity, he has no income known by the administration on which to base the calculation of contributions and provisional contributions. There are therefore lump sums.
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | €868 | €886 |
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the turnover that the liberal professional declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions.
In other words, the amounts are:
- (BNC), if the company or business is subject to income tax (IR)
- Remuneration and dividends, if the company or business is subject to business tax (IS)
- Premiums paid under group insurance contracts (e.g. job loss, retirement and supplementary pension)
- Optional additional contributions paid by the individual contractor (e.g. accident at work and occupational diseases insurance)
- Replacement income unrelated to long-term illness (LTD) (e.g. daily maternity, paternity or sickness allowance)
The overall rate of CSG: titleContent and CRDS: titleContent varies according to the income on which it is applied.
Income on which contributions are calculated | CSG Rate | CRDS Rate | Overall rate |
|---|---|---|---|
Professional income | 9.2% | 0.5% | 9.70% |
Income intended to replace income from professional activity. Example: daily allowance, daily allowance of the caregiver | 6.2% | 0.5% | 6.70% |
There are exemptions and special rules for tax deductions. To learn more about the CSG: titleContent and the CRDS: titleContent, see the dedicated sheet.
The Urssaf provides a simulator to help professionals calculate their social security contributions based on their income:
The methods of payment of social contributions vary depending on whether the entrepreneur starts his activity, has started his activity for at least 1 year or ceases his activity.
Beginning of activity
The liberal professional who starts his activity does not pay his contributions and social contributions during at least 90 days which follow the start of its activity. The date on which he will have to pay his first social contributions is 1re monthly or quarterly due after 90 days.
Example :
A professional starts his activity on June 5, 2026. He does not have to pay social contributions for 90 days following the start of his activity, which corresponds to September 2, 2026. He will pay his first social contributions from the 1stre deadline following september 2:
- In case of monthly payment: 5 or 20 September 2026
- In case of quarterly payment: 5 November 2026
The liberal professional who starts his activity can request the deferral of payment of its social contributions during the first 12 months of activity. It can spread the payment over a maximum period of 5 years. The amount paid each year must be equal to or greater than 20% the amount of social contributions and contributions due in respect of those 12 months.
FYI
A liberal professional who starts his activity, if he meets certain conditions, can benefit from the aid for the creation or takeover of a company (Acre) which allows him to be partially exempt from social contributions during the First 12 months of its activity. For more information, see dedicated sheet.
The professional Liberal must then pay his social contributions every month. When he files his tax return, he receives within 15 days of that return, a schedule for the payment of his contributions.
The schedule shall contain information on the following:
- Adjustment of contributions and provisional contributions from the previous year
- Adjustment of current year contributions and provisional contributions
- 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
The professional Liberal can choose to pay his contributions the 5th or 20th of the month. He must indicate via his online space his choice to the Urssaf. In case of absence of choice, he will have to pay his contributions on the 5th of the month. The contractor may change the periodicity of its deadlines only once a year.
The liberal professional can also opt for its online space for quarterly payment of its contributions and contributions by 1er December to apply from 1 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 deadline which follows his request by at least 30 days. The quarterly deadlines are as follows:
- February 5
- May 5
- August 5
- November 5
Warning
The contribution for vocational training shall be paid in one installment to the time of november deadline of the current year.
The payment of social contributions and contributions must be made by dematerialization. The contractor 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 telepay himself his contributions and contributions at the opening of each deadline via his online service.
- He can opt for payment by credit card. However, if he has already registered a direct debit mandate, payment by card will only be possible for debts or debits following a check. In addition, if he has registered a remote payment mandate, payment by card will not be offered to him.
FYI
In the event of difficulties in paying contributions, it is possible to apply for payment terms.
In operation for at least 1 year
The professional Liberal has to pay his social contributions every month. When he files his tax return, he receives within 15 days of that return, a schedule for the payment of his contributions.
The schedule shall contain information on the following:
- Adjustment of contributions and provisional contributions from the previous year
- Adjustment of current year contributions and provisional contributions
- 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.
The professional Liberal can choose to pay his contributions the 5th or 20th of the month. He must indicate via his online space his choice to the Urssaf. In case of absence of choice, he will have to pay his contributions on the 5th of the month. The contractor may change the periodicity of its deadlines only once a year.
The liberal professional can also opt for its online space for quarterly payment of its contributions and contributions by 1er December to apply from 1 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 deadline which follows his request by at least 30 days. The quarterly deadlines are as follows:
- February 5
- May 5
- August 5
- November 5
Warning
The contribution for vocational training shall be paid in one installment to the time of november deadline of the current year.
The payment of social contributions and contributions must be made by dematerialization. The contractor 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 telepay himself his contributions and contributions at the opening of each deadline via his online service.
- He can opt for payment by credit card. However, if he has already registered a direct debit mandate, payment by card will only be possible for debts or debits following a check. In addition, if he has registered a remote payment mandate, payment by card will not be offered to him.
FYI
In the event of difficulties in paying his contributions, the professional Liberal can request payment deferrals.
Cessation of activity
In the event of cessation of activity, the liberal professional must declare the income for which the calculation of the contributions and definitive provisional contributions has not been made. It must do so in the 90 days which follow radiation via sound online space.
Once this statement has been made, he finds himself in one of the following situations:
- He receives a notice of appeal asking him to pay additional social security contributions. It has 30 days to regulate the situation.
- It paid too many social contributions. It will then be refunded within 30 days.
For more information, you can consult the sheet on the cessation of activity.
The liberal professional pays social contributions and receives social protection in return. The nature of the benefits derived from it depends on the contribution or contribution.
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Health and maternity insurance
The professional who pays his contributions can benefit from the reimbursement of part of his health expenses, of daily subsistence allowances (IJ) or benefits upon the birth or adoption of a child (paternity or maternity).
1. Health care costs
In the event of an accident, sickness or maternity, the sickness and maternity insurance covers part of the costs of the professional (for example: reimbursement of medical consultation costs or certain medicines).
It is generally necessary to subscribe in addition to a mutual, in order to have a supplementary refund.
2. Sickness benefits
The Liberal professional 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 cannot receive more than 360 daily allowances for one or more work stoppages over a period of 3 years.
It is also possible for the liberal professional to benefit from a therapeutic part-time and to receive additional income after a full-time compensated work stoppage.
A daily allowance may be granted for a limited time whether the occupational activity can lead to an improvement in health status. This is also the case if the resumption of activity allows to accompany rehabilitation or vocational rehabilitation. These daily allowances are limited to 90 days. This period may be extended in particular circumstances for a maximum period of 360 daily allowances.
FYI
The Liberal professional has to pay maternity and sickness insurance premiums for at least 1 year to receive benefits in the event of illness. It must also justify the payment of a minimum contribution at the time of the medical finding of incapacity to work.
To receive these daily allowances, the professional must send his work stoppage within 48 hours of the work interruption to its primary health insurance fund.
The daily allowance shall be equal to 1/730e average annual income from activities (RAAM: titleContent). It corresponds to the average income of the liberal professional taken into account for the calculation of his social contributions over the 3 years preceding the work stoppage.
However, the RAAM may not exceed €48,060thus, the daily allowances may not exceed €65.84.
In the case of part-time therapy, these amounts are reduced by half.
There is a waiting period of 3 days before the payment of the daily allowances. In other words, the Liberal professional does not receive any income during the first 3 days of his work stoppage.
This waiting period applies only to 1er work stoppages resulting from an accident.
From 90e day of sick leave, the interlocutor is no longer there CPAM: titleContent. The Liberal professional has to go to his pension fund.
3. Accidents at work and occupational diseases
The liberal professional does not contribute to the insurance that covers accidents at work and occupational diseases. Thus, in the event of an accident at work or occupational disease, he is entitled only to the benefits applicable in the event of illness at the same rates and conditions.
However, it has the possibility to subscribe to a individual voluntary insurance with its primary health insurance fund (CPAM) using the following form and package leaflet:
Self-employed: application for individual voluntary insurance AT/MP
Who shall I contact
4. Birth or adoption of a child
At the time of the birth or adoption of a child, the liberal professional can benefit from 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, daily rest allowances shall be paid in the event of a break of at least 8 weeks. If 2 children have been born previously, maternity leave is extended from 8 weeks before the expected date of delivery to 18 weeks after delivery.
- One lump sum 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 2026, it is equal to €4,005. A first half is paid at the beginning of the maternity leave and the second half is paid after the 8 weeks of mandatory minimum maternity leave. When delivery occurs before the end of the 7the In the month of pregnancy, the allowance is paid in one installment after delivery.
Where the amount of RAAM: titleContent in the last 3 years is less than €4,582.00, the amount of the allowance shall be 10% the monthly social security ceiling. For 2026, this amount is equal to 400.50. - Of daily allowances equal to €65.84 over the entire period of maternity leave shall also be paid. This amount is valid for daily allowances that started to be paid in 2025. Compensation is paid in the event of a work stoppage for at least 8 weeks, including 6 weeks after birth.
- In case of paternity :
- The liberal professional benefits from a paternity leave 25 days maximum. In the case of multiple births, this period increases to 32 days.
- It also benefits from a daily allowance equal to €65.84 for the entire duration of paternity leave. This amount is valid for daily allowances that started to be paid in 2026. The minimum period for payment of the daily allowance is 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 case of adoption :
- The liberal professional benefits from a child care leave 25 days maximum. In the case of multiple births, this period increases to 32 days.
- It also benefits from a lump sum maternity rest allowance of a value equal to the monthly ceiling for the year in which the payment is made. For 2026, this amount is equal to €4,005. The allowance is paid in one installment on the date of the child's arrival in the family.
- It also benefits from a daily allowance of rest equal to €65.84 for the entire duration of the adoption leave.
FYI
The professional Liberal has to pay social security contributions for at least 6 months on the presumed date of delivery or adoption in order to qualify for such benefits.
4. Supplementary Birth Leave :
An additional birth leave is open, starting from 1er July 2026. It allows each parent to benefit from 1 to 2 months of compensated leave in addition to the already existing leave (maternity, paternity and adoption).
Each parent has his own leave, provided he ceases his activity.
During that leave, the self-employed person may receive additional daily birth allowances equal to the maximum amount of daily allowances paid during maternity leave, paternity leave or adoption leave (€65.84), with the application of a reduction.
It may thus perceive:
- 70% of his daily allowances in the first month of the supplementary birth leave, or €46.09 gross per day.
- 60% the second month, or €39.50 gross per day.
FYI
To benefit from this leave, self-employed workers must be affiliated to social security since at least 6 months on the start date of the additional leave.
To learn more about this device, see the fact sheet on the additional birth leave for a self-employed person.
Old-age insurance
The old age insurance contributions paid by the professional Liberal allow him to get a pension of basic retirement and a pension of supplementary pension at the time of the cessation of its activity. However, he must fulfill certain conditions, in particular relating to the age of cessation of activity and the number of quarters worked in order to have full retirement pensions.
For all the rules concerning retirement, you can contact the pension fund of the regulated liberal profession that concerns you.
The main pension funds for regulated professions are:
- CIPAV : architects, interior designers, construction economists, project managers and expert surveyors, consulting engineers, ski instructors, mountain guides, medium mountain guides, osteopaths, psychologists, psychotherapists, occupational therapists, dieticians, chiropractors and psychomotricians, artists not affiliated with the artist house, automotive experts, experts before the courts, legal agents for the protection of adults, tour guides.
- NPCR : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), judicial commissioners, clerks at commercial courts, judicial administrators, judicial agents
- CARMF doctors:
- CARCDSF : dentists and midwives
- CAVP : pharmacists
- CARPIMKO : nurses, massage therapists, pedicure-podiatrists, speech therapists and orthoptists
- CARPV veterinary surgeons:
- CAVAMAC : general insurance agents
- CWITH : public accountants and auditors
Warning
The Liberal professional must apply for retirement at least 6 months before the date to which he wishes cease its activity.
Disability and Death Insurance
The information concerning the invalidity-death insurance of the liberal professional differs according to the regulated liberal activity that he exercises.
For more information, you can consult the pension fund of the regulated liberal profession that concerns you.
The main pension funds for regulated professions are:
- CIPAV : architects, interior designers, expert surveyors, osteopaths, psychologists, psychotherapists, dieticians, chiropractors and psychomotor therapists, experts before the courts, judicial agents for the protection of adults, etc.
- NPCR : notaries
- CAVOM : bailiffs, auctioneers (judicial and/or voluntary sales), judicial commissioners, clerks at commercial courts, judicial administrators, judicial agents
- CARMF doctors:
- CARCDSF : dentists and midwives
- CAVP : pharmacists
- CARPIMKO : nurses, massage therapists, pedicure-podiatrists, speech therapists and orthoptists
- CARPV veterinary surgeons:
- CAVAMAC : general insurance agents
- CWITH : public accountants and auditors.
Family allowances
The Liberal professional who pays contributions to family allowances may access family benefits administered by the family allowance fund (Caf: titleContent).
Depending on his personal situation, he will be able to claim a number of benefits, such as housing subsidies or income supplements.
Applications for family benefits must be made to the FCA, on which the professional depends:
Vocational training
A liberal professional who pays contributions for his or her vocational training is entitled to a right to continuing vocational training. He can assert his right to training and benefit from the handling of his training requests with a training insurance fund or a competency operator (Opco: titleContent). To benefit from this care, he must be contribution payment update.
For more information, see the fact sheet on the vocational training for self-employed workers.
FYI
The liberal professional cannot benefit from the coverage of his training if he has not declared a turnover during the 12 consecutive months which precede the submission of his request for care.
General welfare contribution (CSG) and social debt repayment contribution (CRDS)
The CSG: titleContent and the CRDS: titleContent are taxes, paid by the professional liberal who do not allow him to benefit directly from services unlike other social security contributions.
The CSG is a permanent contribution which participates in the financing of social security.
The CRDS, on the other hand, is a temporary contribution intended to repay the social security debt. The latter is intended to disappear once the social debt is repaid.
Unregulated liberal profession
The liberal professional must pay the following social contributions:
- Sickness and maternity contributions
- Pension contributions (basic and supplementary pensions)
- Disability-death contribution
- Contribution of family allowances
- Contribution to vocational training
- General welfare contribution (CSG)
- Social debt repayment contribution (CRDS)
In 2026, the liberal professional pays the contributions that correspond to the turnover achieved during that year.
However, the revenue for 2026 will only be known to the administration from the 2026 tax return, in other words in April/June 2027.
So we have to calculate so-called contributions provisional, i.e. calculated on the basis of the revenues of the years 2024 and 2025, pending those of 2026.
Once the 2026 revenues are final, the amount of contributions will be adjusted.
Thus, the contributions and contributions paid by the liberal professional during the year 2026 are calculated on the basis of the professional income for the year 2025 (reported in April/June 2026).
Urssaf provides a guide a step-by-step description of the elements to be completed in each of the topics.
This 2025 income allows both:
- Regularize contributions paid in 2025 and early 2026
- Adjust the provisional contributions paid for the rest of 2026 and early 2027.
The professional income of the year 2026 (reported to the tax authorities in April/June 2027) will allow the recalculation and adjustment of contributions paid in 2026, if necessary.
The calculation method and the rate applied vary according to the type of contribution and social contribution.
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Health and maternity insurance contributions
The calculation of sickness and maternity insurance contributions varies depending on whether the professional is at the beginning of his activity (less than 2 years) or if he has been active for more than 2 years.
Start of activity (less than 2 years)
When the liberal professional starts his activity, he has no income known by the administration on which to base the calculation of contributions and provisional contributions. Thus, in order for him to be able to benefit from social protection, lump sums are provided.
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | 94 | 96 |
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the income that the liberal professional declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions.
In other words, the amounts are:
- (BNC), if the company or business is subject to income tax (IR)
- Remuneration and dividends, if the company or business is subject to business tax (IS)
- Premiums paid under group insurance contracts (e.g. job loss, retirement and supplementary pension)
- Optional additional contributions paid by the professional (e.g. accident at work and occupational disease insurance)
- Replacement income unrelated to a long-term illness (LTD) (e.g. daily maternity, paternity or sickness allowance).
One flat-rate abatement from 26% is then applied to that income by theUrssaf: titleContent.
Health insurance contributions are divided into 2 parts: maternity sickness contributions and daily sickness benefit contributions. A specific rate applies to each contribution:
- The rate of maternity health insurance contributions varies according to the amount of income of the individual contractor.
- The rate of daily allowance contributions is fixed. It is equal to 0.50%. Beyond €240,300, that rate shall be increased to 0%.
The sum of these 2 rates gives the overall rate health and maternity insurance contributions.
Old-age insurance contributions
The calculation of pension contributions varies depending on whether the professional is at the beginning of his activity (less than 2 years) or has been active for more than 2 years.
Start of activity (less than 2 years)
When the liberal professional starts his activity, he has no income known by the administration on which it is possible to base the calculation of contributions and provisional contributions. Thus, in order for him to be able to benefit from social protection, lump sums are provided.
The old-age insurance contributions are divided into two parts, the basic pension and the supplementary pension.
1. Basic pension contributions
When the individual entrepreneur starts his activity, he has no income known to the administration on which it is possible to base the calculation of contributions and provisional contributions. Thus, in order for him to be able to benefit from social protection, lump sums are provided.
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | €1,599 | €1,632 |
2. Supplementary pension contributions
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | €725 | €740 |
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the income that the liberal professional declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions.
In other words, the amounts are:
- (BNC), if the company or business is subject to income tax (IR)
- Remuneration and dividends, if the company or business is subject to business tax (IS)
- Premiums paid under group insurance contracts (e.g. job loss, retirement and supplementary pension)
- Optional additional contributions paid by the professional (e.g. accident at work and occupational disease insurance)
- Replacement income unrelated to a long-term illness (LTD) (e.g. daily maternity, paternity or sickness allowance).
One flat-rate abatement from 26% is then applied to that income.
The old-age insurance contributions are divided into two 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 professional.
Amount of income | Basic pension contribution rate |
|---|---|
Incomes less than or equal to €48,060 | 17.87% |
Revenues greater than €48,060 | 0.72% |
2. Supplementary pension contributions
Amount of income | Rates of supplementary pension contributions |
|---|---|
Incomes less than or equal to €47,100 | 8.1% |
Incomes greater than and €47,100 less than or equal to €192,240 | 9.1% |
Revenues greater than €192,240 | 0% |
Disability-death contributions
Start of activity (less than 2 years)
When the liberal professional starts his activity, he has no income known by the administration on which it is possible to base the calculation of contributions and provisional contributions. Thus, in order for him to be able to benefit from social protection, lump sums are provided.
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | €116 | €119 |
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the income that the liberal professional declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions.
In other words, it is the following amounts:
- (BNC), if the company or business is subject to income tax (IR)
- Remuneration and dividends, if the company or business is subject to business tax (IS)
- Premiums paid under group insurance contracts (e.g. job loss, retirement and supplementary pension)
- Optional additional contributions paid by the professional (e.g. accident at work and occupational disease insurance)
- Replacement income unrelated to a long-term illness (LTD) (e.g. daily maternity, paternity or sickness allowance).
One flat-rate abatement from 26% is then applied to that income by theUrssaf: titleContent.
The rate of disability-death contributions is 1.30%. It applies to income less than or equal to €48,060. Beyond this amount, the rate is 0%.
Contributions to family allowances
The income taken into account for the calculation of contributions corresponds to the income that the liberal professional declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions.
In other words, the amounts are:
- (BNC), if the company or business is subject to income tax (IR)
- Remuneration and dividends, if the company or business is subject to business tax (IS)
- Premiums paid under group insurance contracts (e.g. job loss, retirement and supplementary pension)
- Optional additional contributions paid by the professional (e.g. accident at work and occupational disease insurance)
- Replacement income unrelated to a long-term illness (LTD) (e.g. daily maternity, paternity or sickness allowance).
One flat-rate abatement from 26% is then applied to that income by theUrssaf: titleContent.
The amount of family allowance contributions varies according to the income of the professional Liberal.
Amount of income | Applicable Rate | Method of calculation of the applicable overall rate (if necessary) |
|---|---|---|
Incomes less than€52,866 | 0% | |
Income greater than or equal to €52,866 and not more than €67,284 | enter 0% and 3.10% | [3.10/(0.3 x €48,060)] x [ revenues - (1.1 x €48,060)] |
Revenues greater than €67,284 | 3.10% |
Contribution to vocational training (CFPS)
The contribution to vocational training is a lump sum that the individual entrepreneur pays regardless of the amount of his income. It is equal to 0.25% from €48,060.
The amount of the contribution to vocational training is thus equal to €120.
The contact person for the individual entrepreneur who is engaged in an unregulated liberal activity is the interprofessional fund training of liberal professionals (FIF-PL).
General welfare contribution (CSG) and Social debt repayment contribution (CRDS)
Start of activity (less than 2 years)
When the liberal professional starts his activity, he has no income known by the administration on which to base the calculation of contributions and provisional contributions. There are therefore lump sums.
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | €868 | €886 |
In operation for 2 years or more
The income taken into account for the calculation of contributions corresponds to the income that the individual entrepreneur declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions.
In other words, the amounts are:
- (BNC), if the company or business is subject to income tax (IR)
- Remuneration and dividends, if the company or business is subject to business tax (IS)
- Premiums paid under group insurance contracts (e.g. job loss, retirement and supplementary pension)
- Optional additional contributions paid by the professional (e.g. accident at work and occupational disease insurance)
- Replacement income unrelated to a long-term illness (LTD) (e.g. daily maternity, paternity or sickness allowance).
The overall rate of CSG: titleContent and CRDS: titleContent varies according to the income on which it is applied.
Income on which contributions are calculated | CSG Rate | CRDS Rate | Overall rate |
|---|---|---|---|
Professional income | 9.2% | 0.5% | 9.70% |
Income intended to replace income from professional activity. Example: daily allowance, daily allowance of the caregiver | 6.2% | 0.5% | 6.70% |
There are exemptions and special rules for tax deductions. To learn more about the CSG: titleContent and the CRDS: titleContent, see the dedicated sheet.
The Urssaf provides a simulator to help the liberal professional calculate the amount of his social contributions according to his income:
The methods of payment of social contributions vary depending on whether the entrepreneur starts his activity, has started his activity for at least 1 year or ceases his activity.
Beginning of activity
The liberal professional does not pay social contributions during at least 90 days which follow the start of its activity. The date on which he must pay his first social contributions is 1re monthly or quarterly due after 90 days.
Example :
A professional starts his activity on June 5, 2026. He does not have to pay social contributions for 90 days after the start of his activity, that is to say until September 2, 2026. He will pay his first social payments from the 1re deadline following september 2:
- In case of monthly payment: 5 or 20 September 2026
- In case of quarterly payment: 5 November 2026
The liberal professional who starts his activity can request the deferral of payment of its social contributions during the first 12 months of activity. It can spread the payment over a maximum period of 5 years. The amount paid each year must be equal to or greater than 20% the amount of social contributions and contributions due in respect of those 12 months.
FYI
Entrepreneurs who start their activity can benefit, under certain conditions, from aid for the creation or takeover of a company (Acre). This system allows it to be partially exempt from social security contributions during the First 12 months of its activity. For more information, you can consult the dedicated sheet.
The liberal professional must pay his social contributions every month.
Within 15 days of filing his tax return, he receives a payment schedule for his contributions.
This schedule contains the following information:
- Adjustment of contributions and provisional contributions from the previous year
- Adjustment of current year contributions and provisional contributions
- 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.
The professional Liberal can choose to pay his contributions the 5th or 20th of the month. He must indicate via his online space his choice to the Urssaf. In the absence of a choice, he must pay his contributions on the 5th of the month. It may change the periodicity of its deadlines only once a year.
The liberal professional can also opt for its online space for quarterly payment of its contributions and contributions. It must do so no later than 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 deadline which follows his request by at least 30 days.
The quarterly deadlines are as follows:
- February 5
- May 5
- August 5
- November 5
Warning
The contribution for vocational training (CFPS) shall be paid in one installment to the time of november deadline of the current year.
The payment of social contributions and contributions must be made by dematerialization. The contractor 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 download 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 he has already registered an automatic debit mandate, payment by card will only be possible for debts or debits following a check. In addition, if he has registered a remote payment mandate, payment by card will not be offered to him.
FYI
In the event of difficulties in paying his contributions, the professional Liberal can request payment terms.
In operation for at least 1 year
The liberal professional must pay his social contributions every month.
Within 15 days of filing his tax return, he receives a payment schedule for his contributions.
This schedule contains the following information:
- Adjustment of contributions and provisional contributions from the previous year
- Adjustment of current year contributions and provisional contributions
- 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
The professional Liberal can choose to pay his contributions the 5th or 20th of the month. He must indicate via his online space his choice to the Urssaf. In the absence of an election, he must pay his contributions on the 5th of the month. It may change the periodicity of its deadlines only once a year.
The liberal professional can also opt for its online space for quarterly payment of its contributions and contributions. It must do so no later than 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 deadline which follows his request by at least 30 days.
The quarterly deadlines are as follows:
- February 5
- May 5
- August 5
- November 5
Warning
The contribution for vocational training (CFPS) shall be paid in one installment to the time of november deadline of the current year.
The payment of social contributions and contributions must be made by dematerialization. The contractor 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 download 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 he has already registered an automatic debit mandate, payment by card will only be possible for debts or debits following a check. In addition, if he has registered a remote payment mandate, payment by card will not be offered to him.
FYI
In the event of difficulties in paying his contributions, the professional Liberal can request payment deferrals.
Cessation of activity
In the event of cessation of activity, the liberal professional must declare the income for which the calculation of the contributions and definitive provisional contributions has not been made. It must do so in the 90 days which follow radiation via sound online space.
Once this statement has been made, he is in one of the following situations:
- He receives a notice of appeal asking him to pay additional social security contributions. It has 30 days to regulate the situation.
- It paid too many social contributions. It will then be refunded within 30 days.
For more information, you can consult the sheet on the cessation of activity.
The liberal professional pays social contributions and receives social protection in return. The nature of the benefits derived from it depends on the contribution or contribution.
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Health and maternity insurance
The professional who pays his contributions can benefit from the reimbursement of part of his health expenses,daily allowances (IJ) or benefits upon the birth or adoption of a child (paternity or maternity).
1. Health care costs
In the event of an accident, sickness or maternity, the sickness and maternity insurance covers part of the health costs of the liberal professional. It is usually necessary to take in addition a mutual in order to have a supplement of refund.
These include, for example, reimbursement of medical consultation costs or certain medications.
2. Sickness benefits
The Liberal professional 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 liberal professional cannot receive more than 360 daily allowances for one or more work stoppages over a period of 3 years.
It is also possible for the liberal professional to benefit from a therapeutic part-time and to receive additional income after a full-time compensated work stoppage.
A daily allowance may be granted for a limited time whether the professional activity can improve the state of health of the liberal professional. This is also the case if the resumption of an activity makes it possible to accompany rehabilitation or vocational rehabilitation. Compensation is limited to 90 days. This period may be extended in particular circumstances for a maximum period of 360 daily allowances.
FYI
The Liberal professional must pay maternity health insurance contributions for at least 1 year to receive benefits in the event of illness. It must also justify the payment of a minimum contribution at the time of the medical finding of incapacity to work.
To receive these daily allowances, the professional must send his work stoppage within 48 hours of the work interruption to its primary health insurance fund.
The daily allowance shall be equal to 1/730e average annual income from activities (RAAM: titleContent). It corresponds to the average income of the liberal professional taken into account for the calculation of his social contributions over the 3 years preceding the work stoppage.
However, the RAAM may not exceed €48,060thus, the daily allowance may not exceed €65.84.
In the case of part-time therapy, the amount of the daily allowance shall be reduced by half.
There is a waiting period of 3 days before the daily allowance is paid to the professional. In other words, he does not receive any income during the first 3 days of his work stoppage.
This waiting period applies only to 1er work stoppages resulting from an accident.
3. Accidents at work and occupational diseases
The liberal professional does not contribute to the insurance that covers accidents at work and occupational diseases.
Thus, in the event of an accident at work or occupational disease, he or she is entitled to the benefits applicable in the event of illness at the same rates and under the same conditions.
However, it has the possibility to subscribe to a individual voluntary insurance with its primary health insurance fund using the following form and package leaflet:
Self-employed: application for individual voluntary insurance AT/MP
Who shall I contact
4. Birth or adoption of a child
At the time of the birth or adoption of a child, the liberal professional can benefit from 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, daily rest allowances shall be paid in the event of a break of at least 8 weeks. If 2 children have been born previously, maternity leave is extended from 8 weeks before the expected date of delivery to 18 weeks after delivery.
- One lump sum 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 2026, it is equal to €4,005. A first half is paid at the beginning of the maternity leave and the second half is paid after the 8 weeks of mandatory minimum maternity leave. When delivery occurs before the end of the 7the In the month of pregnancy, the allowance is paid in one installment after delivery.
Where the amount of RAAM: titleContent in the last 3 years is less than €4,582.00, the amount of the allowance shall be 10% the monthly social security ceiling. For 2026, this amount is equal to 400.50. - Of daily allowances equal to €65.84 over the entire period of maternity leave shall also be paid. This amount is valid for daily allowances that started to be paid in 2026. Compensation is paid in the event of a work stoppage for at least 8 weeks, including 6 weeks after birth.
- In case of paternity :
- The individual entrepreneur benefits from a paternity leave 25 days maximum. In the case of multiple births, this period increases to 32 days.
- It also benefits from a daily allowance equal to €65.84 for the entire duration of paternity leave. This amount is valid for daily allowances that started to be paid in 2026. The minimum period for payment of the daily allowance is 7 days. The compensation period 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 case of adoption :
- The liberal professional benefits from a child care leave 25 days maximum. In the case of multiple births, this period increases to 32 days.
- It also benefits from a lump sum maternity rest allowance of a value equal to the monthly ceiling for the year in which the payment is made. For 2026, this amount is equal to €4,005. The allowance is paid in one installment on the date of the child's arrival in the family.
- It also benefits from a daily allowance of rest equal to €65.84 for the entire duration of the adoption leave.
FYI
The professional Liberal has to pay social security contributions for at least 6 months on the presumed date of delivery or adoption in order to qualify for such benefits.
4. Supplementary Birth Leave :
An additional birth leave is open, from 1 July 2026. It allows each parent to benefit from 1 to 2 months of compensated leave in addition to the already existing leave (maternity, paternity and adoption).
Each parent has his own leave, provided he ceases his activity.
During that leave, the self-employed person may receive additional daily birth allowances equal to the maximum amount of daily allowances paid during maternity leave, paternity leave or adoption leave (€65.84), with the application of a reduction.
It may thus perceive:
- 70% of his daily allowances in the first month of the supplementary birth leave, or €46.09 gross per day.
- 60% the second month, or €39.50 gross per day.
FYI
To benefit from this leave, self-employed workers must be affiliated to social security since at least 6 months on the start date of the additional leave.
To learn more about this device, see the fact sheet on the Supplementary birth leave for a self-employed person.
Old-age insurance
The old age insurance contributions paid by the professional Liberal allow him to obtain a basic retirement pension and one supplementary retirement pension at the time of the cessation of its activity. However, he must meet certain conditions, including the age of cessation of activity and the number of quarters worked in order to obtain full retirement pensions.
For all the rules concerning the retirement of an individual contractor, you can consult the dedicated sheet.
Warning
The contractor must apply for retirement at least 6 months before the date to which he wishes cease its activity.
Disability and Death Insurance
A Liberal professional who pays disability-death contributions can receive a pension if of total invalidity or of partial incapacity to the trade.
However, it must fulfill the following conditions:
- He must not have reached the legal retirement age.
- He must have a reduced capacity for work or income of at least 2/3.
- It must be insured for at least 12 months.
- He must have paid enough.
Disability or incapacity must be established by a medical officer of the primary health insurance fund.
The application for a disability pension depends on the situation in which the professional is:
- If he's off work : there is no request to make, it is the consulting physician who will determine whether he can benefit from a pension according to his state of health.
- If he's not off work : he must make a request on the advice of his attending physician. The medical adviser of the health insurance fund will then call him to study his state of health.
The liberal professional can apply for a pension on his améli.fr account:
The liberal professional is classified in a category 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 top 10 years of professional liberal | 30% | 50% | 50% + surcharge for the care of the third person |
When his pension application is accepted, the contractor receives a response under 2 months with a pension document, the effective date, category and amount of the pension.
In case of refusal, a notification is sent to the contractor. It specifies the reasons for the refusal and the possible remedies.
FYI
To learn more about the disability pension, you can consult the guide of the health insurance fund dedicated to the subject:
Guide « I am accompanied in case of disability »
National Health Insurance Fund (Cnam)
Pour en savoir plus
Family allowances
The Liberal professional who pays contributions to family allowances may access family benefits administered by the family allowance fund (Caf).
Depending on his personal situation, he will be able to claim a number of benefits, such as housing subsidies or income supplements.
Claims for family benefits must be made to the Caf on which the liberal professional depends:
Vocational training
A liberal professional who pays contributions for his or her vocational training is entitled to a right to continuing vocational training. He can assert his right to training and benefit from the handling of his training requests with a training insurance fund or a competency operator (Opco: titleContent). To benefit from this care, he must be contribution payment update.
For more information, see the fact sheet on the vocational training for self-employed workers.
FYI
The entrepreneur cannot benefit from the coverage of his training if he has not declared a turnover during the 12 consecutive months which precede the submission of his request for care.
General welfare contribution (CSG) and social debt repayment contribution (CRDS)
The CSG: titleContent and the CRDS: titleContent are taxes, paid by the liberal professional. They don't allow him to benefit directly from services unlike other social security contributions.
The CSG is a permanent contribution which participates in the financing of social security.
The CRDS, on the other hand, is a temporary contribution intended to repay the social security debt. The latter is intended to disappear once the social debt is repaid.
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Family allowances
Health insurance contributions
Calculation of health insurance contributions
Payment and calibration of social security contributions
Social contributions of self-employed workers
Contributions old-age insurance supplementary pension traders, craftsmen, unregulated liberals
Disability-death contribution
Disability-Death Contribution Base
Contributions to basic old-age pension insurance
Family Allowance Rates
Beginning of activity
Cessation of activity
Daily sickness allowance
Paternity, maternity, adoption
Disability-death daily allowance
Disability-death
Vocational training rate
Vocational training
Basis of contribution due from self-employed non-agricultural workers
Ministry of Economy
https://www.mesdroitssociaux.gouv.fr/accueil/
National Health Insurance Fund (Cnam)
National Health Insurance Fund (Cnam)