Social contributions of a micro-entrepreneur: what you need to know

Verified 19 September 2025 - Directorate of Legal and Administrative Information (Prime Minister)

Are you thinking about becoming or are you a micro-entrepreneur and want to know more about the social regime that applies? We present the calculation and payment rules.

The micro-entrepreneur benefits from a simplified regime for the calculation and payment of social security contributions.

These are calculated according to a fixed percentage applied to turnover.

This percentage represents one package that includes all social security contributions.

The declaration of turnover and the payment of contributions must be made to the Urssaf.

The declaration is to be made online, each month or each quarter, depending on the option chosen:

Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)

Please note

The first declaration can be made at least 3 months (90 days) after the start of the activity.

Example :

In case of option for monthly declaration and payment: creation in September 2025 and declarations of the first 4 months of activity in January 2026, then every month.

If the turnover is equal to €0However, there are no social contributions to be paid.

The micro-entrepreneur can, however, ask to pay minimum social contributions.

The option to pay minimum contributions allows to continue to benefit from the guarantees linked to the payment of contributions despite a low or zero turnover.

In this case, the contractor switches to the self-employed ‘classic’: contributions are calculated on his professional income (to be reported once a year), instead of turnover. They are provisional, rather than definitive, and are then recalculated based on real income.

The request must be addressed to theUrssaf: titleContent (or at the general social security funds in the overseas territories) by post or by e-mail via the online account (reason: "Daily management of my account" > "I have another question regarding the management of my account") before one of the following dates depending on the situation:

  • By 31 December for an application to 1erJanuary of the following year
  • In case of creation of activity, no later than the last day of 3e month after creation.

To waive the option, the request must be addressed to theUrssaf: titleContent before 31 December of the previous year the year for which the option will no longer apply.

The social security contributions of the micro-entrepreneur are calculated monthly or quarterly according to his turnover or income in the previous month or quarter.

The rate is different depending on the nature of the activity carried out:

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Sale of goods and supply of housing (except furnished dwelling and furnished tourist dwelling)

The amount of social contributions is equal to 12.3% of turnover.

In case of option for the discharge payment of tax, the Urssaf collects tax and social contributions, the rate applied is then 13.3%. The declaration of turnover must always be made either monthly or quarterly.

Activity of furnished housing rental

The amount of social contributions is equal to 21.2% of turnover.

Activity of rental of furnished tourist accommodation

The amount of social contributions is equal to 6% of turnover.

Service Delivery Activity (BIC)

The amount of social contributions is equal to 21.2% of turnover.

In case of option for the discharge payment of tax, the Urssaf collects tax and social contributions, the rate applied is then 22.9%. The declaration of turnover must always be made either monthly or quarterly.

Unregulated liberal activity (BNC)

The amount of social contributions for unregulated liberal activities is equal to 24.6% of turnover.

In case of option for the discharge payment of tax, the Urssaf collects tax and social contributions, the rate applied is then 26.8%. The declaration of turnover must always be made either monthly or quarterly.

In 2026, the contribution rate will be 25.6%.

Regulated liberal activity (under Cipav) (BNC)

The amount of social contributions for liberal activities under the Cipav: titleContent is equal 23.2% of turnover.

In case of option for the discharge payment of tax, the Urssaf collects tax and social contributions, the rate applied is then 25.4%. The declaration of turnover must always be made either monthly or quarterly.

A micro-entrepreneur is affiliated with Cipav if he or she practices one of the following professions:

  • Architect, interior designer, construction economist, prime contractor, expert surveyor
  • Consulting Engineer
  • Ski instructor, mountain guide, mountain guide
  • Osteopath, psychologist, psychotherapist, occupational therapist, dietitian, chiropractor, psychomotor therapist
  • Artist not affiliated with the Maison des artistes
  • Automotive expert, expert before the courts, legal representative for the protection of adults
  • Guidebook

The following simulator is used to estimate the amount of social contributions:

Calculate the net income of a micro-entrepreneur (self-entrepreneur)

Please note

The micro-social scheme shall cease to apply where the turnover enabling the benefit of the tax regime for micro-company is outdated.

At the start of their activity, micro-entrepreneurs can benefit from reduced social security contributions if they are eligible for theaid for the creation or takeover of a company (Acre).

The applicable rate shall include all social contributions and contributions relating to compulsory social protection:

  • Health and maternity insurance
  • Daily allowances
  • Basic retirement
  • Supplementary pension
  • Disability insurance, death
  • Family allowances
  • Vocational training
  • CSG: titleContent/CRDS: titleContent

The micro-entrepreneur thus benefits from social security coverage (reimbursement of medical expenses, maternity/paternity leave, retirement, etc.).

If one or more employees are hired, the micro-entrepreneur, as an employer, must pay employer social contributions and deduct employee contributions from the remuneration paid.

These social contributions are calculated on income paid to employees :

  • Wages
  • Allowances
  • Supplementary social benefits
  • Replacement income in the event of sick leave, maternity or
  • "Extra-legal" family benefits (if employees receive supplements to the benefits provided by social security)
  • Cash benefits provided by the Social and Economic Committee (ESC)
  • Benefits in kind such as food and accommodation, provision of a professional vehicle for private use.

Social security contributions are payable by the employer and the employee.

It's the employer who withholds the amount social security contributions every month on the payroll of its employees.

He must then declare and pay these social contributions using the registered social declaration (DSN) by the 15th of the following month that of the period of employment in question where he hires fewer than 11 employees:

Registered Social Declaration (DSN)

The employer has the option to opt for the quarterly registered company declaration. The declaration and payment of social security contributions will have to be made by the 15th of the first month of the following quarter.

The social contributions and contributions due are the following :

  • Apec Contribution
  • Contribution of family allowances
  • Social security contributions health, maternity, disability and death insurance
  • Contribution Solidarity of Autonomy (CSA)
  • Workers' Compensation
  • Payment to the National Housing Assistance Fund (NHAF)
  • AGS Contribution
  • Social Package
  • Freight payment

In addition to these social contributions, there are employee contributions which are directly deducted from the gross salary of the employee.

These contributions include old-age insurance, the generalized social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), the unemployment contribution and the supplementary pension contribution.

To estimate the amount of social security contributions to be paid when hiring an employee:

Calculate the social contributions for the hiring of an employee and his remuneration to be expected