Social protection of the business manager
Verified 13 May 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The head of a business is entitled to social protection in return for the social contributions and contributions levied on his income. The amount of social contributions and social benefits varies according to one's status: self-employed or similar employed person. We present you the different rules.
Leaders who have the status of self-employed persons (TNS) are as follows:
- Majority Associate Officer of SARL: titleContent
- Associate CEO ofEURL: titleContent
- Partner of CNS: titleContent
Other leaders have the status of equivalent employee.
Self-employed manager
The executive officer is subject to the following social contributions:
- Sickness and maternity contributions
- Old-age contribution (basic pension and supplementary pension)
- Disability-death contribution
- Contribution of family allowances
- Contribution to vocational training
- Generalized social contribution (CSG)
- Social Debt Repayment Contribution (SDRC)
Calculation rules
The officer pays in 2026 the contributions and contributions that correspond to the income of this year (share of his profits or remuneration).
However, this income will only be known by the administration from the 2026 tax return, in other words in April/June 2027.
We must therefore calculate so-called contributions provisional, that is to say calculated on the basis of the revenues of the years 2024 and 2025, pending knowledge of those of 2026.
Once the 2026 revenues are final, the amount of contributions will be adjusted.
Thus, the contributions and contributions paid by the executive officer in 2026 are calculated on the basis of the professional income for 2025 (reported in April/June 2026).
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 for the year 2026 (reported to the tax authorities in April/June 2027) will be used to recalculate and adjust the contributions paid in 2026 if necessary.
Calculation basis
Social contributions are calculated on the income used to calculate income tax (profits or remuneration), after the adjustments that are necessary to neutralize certain tax arrangements (such as exemptions for example).
Specifically, contributions, such as social contributions (CSG: titleContent and CRDS: titleContent), are calculated on the gross social income corresponding to the following amount:
- For the businesses subject to income tax (IR) : turnover - company expenses (other than tax-deductible social security contributions and CSG)
- For the businesses subject to business tax (IS) : remuneration and dividends - actual business expenses (other than tax-deductible social contributions and CSG).
One flat-rate abatement from 26% is then applied by theUrssaf: titleContent (this allowance is similar to social security contributions and the deductible CSG).
FYI
This calculation basis shall apply from April 2026.
It concerns:
- The income actually received in 2025, after their declaration to the tax authorities
- Final contributions for 2025
- Contributions for 2026 and subsequent years.
The Urssaf provides a simulator to help the manager calculate the amount of his social contributions based on his income:
Income simulator for self-employed
The method of calculation 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 maternity and sickness insurance contributions is different depending on whether the director has been in office for less than 2 years or for more than 2 years.
Start of activity (less than 2 years)
When it starts as corporate officer, the officer has no revenue known to the administration on which to base the calculation of the provisional contributions and contributions. Thus, in order 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 the contributions corresponds to the income that the officer declares for the calculating your income tax (IR) before the application of abatements and tax exemptions. In other words, it is:
- Remuneration (business subject to IS) or Industrial and Commercial Benefits (BIC) (business subject to IR)
- Dividends, for the fraction that exceeds 10% of the share capital held by the director
- Amounts collected under an incentive or participation agreement for the business
- Amounts paid by the business to the executive officer as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance policies (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: per diem (IJ) maternity, paternity or sickness).
One flat-rate abatement from 26% is then applied to that income by theUrssaf: titleContent.
Health insurance contributions are divided into two parts: maternity health contributions and daily sickness benefit contributions. Each contribution has a specific rate:
- The rate of insurance contributions sickness-maternity varies according to the amount of the executive's income.
- The contribution rate of daily allowances is fixed. It is equal to 0.50%. Beyond €240,300, this rate increases to 0%.
The sum of these 2 rates gives the overall rate contributions to sickness and maternity insurance.
Warning
The calculation basis social security contributions and certain contribution rates change in 2026, after the 2025 declaration of professional income.
The basis for calculating social security contributions consists of professional income, less certain professional expenses (excluding social security contributions) on which a abatement flat-rate of 26% is applied.
To learn more about this reform and contribution rates, visit the dedicated page on the Urssaf website.
Income from which contributions are calculated | Maternity health insurance rate | Daily allowance rates | Overall rate | Method of calculating the applicable overall rate |
|---|---|---|---|---|
Income less than €9,612 | 0% | 0% | 0% | |
Income between €9,612 and €19,224 | from 0% à 1.50% | 0% or 0.50% from €19,224 | from 0% à 2% | [1.5*[income-(0.20*€48,060)]/(0.20*€48,060)] |
Income between €19,224 and €28,836 | from 1.50% à 4.00% | 0.50% | from 2% à 4.50% | [2.5*[(revenues-0.4*€48,060)/(0.2*€48,060)]]+1.5 |
Income between €28,836 and €52,866 | from 4.00% à 6.50% | 0.50% | from 4.50% à 7.00% | [2.5*[(revenues-0.6*€48,060)/(0.5*€48,060)]]+4 |
Income between €52,866 and €96,120 | from 6.50% à 7.70% | 0.50% | from 7.00% à 8.20% | [1.2*[(revenues-1.1*€48,060)/(0.9*€48,060)]]+6.5 |
Income greater than €96,120 and not more than €144,180 | from 7.70% à 8.50% | 0.50% | from 8.20% à 9.00% | [1.2*[(revenues-2*€48,060)/€48,060]]+7.7 |
Old-age insurance contributions
The calculation of old-age insurance contributions is different depending on whether the executive has been in office for less than 2 years or has been in business for more than 2 years.
Start of activity (less than 2 years)
When the officer begins his term of office, he has no revenue known to the administration on which to base the calculation of his contributions and provisional contributions. Thus, in order to benefit from social protection, lump sums are provided.
Old-age insurance contributions are divided into two parts: basic and supplementary pensions.
1. Basic pension contributions
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | €1,588 | €1,631 |
2. Supplementary pension contributions
Start of activity in 2025 | Start of activity in 2026 | |
|---|---|---|
Lump sum | €626 | €739 |
In operation for 2 years or more
The income taken into account for the calculation of the contributions corresponds to the income that the officer declares for the calculating your income tax (IR) before the application of abatements and tax exemptions. In other words, it is:
- Remuneration (business subject to IS) or Industrial and Commercial Benefits (BIC) (IR business).
- Dividends, for the fraction that exceeds 10% of the share capital held by the director
- Amounts collected under an incentive or participation agreement for the business
- Amounts paid by the business to the executive officer as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance policies (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: per diem (IJ) maternity, paternity or sickness).
One flat-rate abatement from 26% is then applied to that income.
Old-age insurance contributions are divided into two parts: basic and supplementary pensions.
Warning
The calculation basis social security contributions and certain contribution rates change in 2026, after the 2025 declaration of professional income.
The basis for calculating social security contributions consists of professional income, less certain professional expenses (excluding social security contributions) on which a abatement flat-rate of 26% is applied.
To learn more about this reform and contribution rates, visit the dedicated page on the Urssaf website.
The amount of pension contributions varies according to the amount of income of the individual contractor.
1. Basic pension contributions
Amount of revenue | Basic pension contribution rates |
|---|---|
Incomes less than or equal to €48,060 | 17.87% |
Incomes greater than €48,060 | 0.72% |
2. Supplementary pension contributions
Amount of revenue | Rates of supplementary pension contributions |
|---|---|
Incomes less than or equal to €48,060 | 8.1% |
Incomes greater than €48,060 and less than or equal to €192,240 | 9.1% |
Disability-death contributions
Start of activity (less than 2 years)
When the manager begins its activity, it has no revenue known to the administration on which to base the calculation of the provisional contributions and contributions. Thus, in order 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 the contributions corresponds to the income that the officer declares for the calculating your income tax (IR) before the application of abatements and tax exemptions. In other words, it is:
- Remuneration (business subject to IS) or Industrial and Commercial Benefits (BIC) (IR business).
- Dividends, for the fraction that exceeds 10% of the share capital held by the director
- Amounts collected under an incentive or participation agreement for the business
- Amounts paid by the business to the executive officer as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance policies (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: per diem (IJ) maternity, paternity or sickness).
One flat-rate abatement from 26% is then applied to that income.
The rate of disability-death contributions is 1.30%. It applies to income less than or equal to €48,060 , which corresponds to a PASS (annual social security ceiling) and which serves as the basis for the calculation. Beyond this amount, the rate is 0%.
Family Allowance Contributions
The income taken into account for the calculation of the contributions corresponds to the income that the officer declares for the calculating your income tax (IR) before the application of abatements and tax exemptions. In other words, it is:
- Remuneration (business subject to IS) or Industrial and Commercial Benefits (BIC) (IR business).
- Dividends, for the fraction that exceeds 10% of the share capital held by the director
- Amounts collected under an incentive or participation agreement for the business
- Amounts paid by the business to the executive officer as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance policies (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: per diem (IJ) maternity, paternity or sickness).
One flat-rate abatement from 26% is then applied to that income.
The amount of family allowance contributions varies according to the income of the executive officer.
Amount of revenue | Applicable Rate | Method of calculating the applicable overall rate (if necessary) |
|---|---|---|
Incomes less than €52,866 | 0% | |
Income between €52,866 and €67,284 | enter 0% and 3.10% | [3.10/(0.3 x €48,060)] x [ revenues - (1.1 x €48,060)] |
Incomes greater than €67,284 | 3.10% |
Contribution to vocational training (CFP)
The contribution to vocational training (CFP) is a lump sum: the manager pays the same amount, regardless of the amount of his income.
The amount of the contribution to the professional training of the manager is equal to 0.25% from €48,060, which corresponds to a PASS (annual social security ceiling) and which serves as the basis for the calculation.
It is thus equal to €120.
Generalized Social Contribution (CSG) and Social Debt Repayment Contribution (SDRC)
Start of activity (less than 2 years)
When the manager begins its activity, it has no revenue known to the administration on which to base the calculation of the provisional contributions and contributions. So there are 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 social contributions corresponds to the income that the director declares for the calculating your income tax (IR) before the application of abatements and tax exemptions. In other words, it is:
- Remuneration (business subject to IS) or Industrial and Commercial Benefits (BIC) (IR business).
- Dividends, for the fraction that exceeds 10% of the share capital held by the director
- Amounts collected under an incentive or participation agreement for the business
- Amounts paid by the business to the executive officer as part of a company savings plan or a group retirement savings plan
- Premiums paid under group insurance policies (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: per diem (IJ) maternity, paternity or sickness).
One flat-rate abatement from 26% is then applied to that income.
Warning
The calculation basis social security contributions and certain contribution rates change in 2026, after the 2025 declaration of professional income.
The basis for calculating social security contributions consists of professional income, less certain professional expenses (excluding social security contributions) on which a abatement flat-rate of 26% is applied.
To learn more about this reform and contribution rates, visit the dedicated page on the Urssaf website.
The overall rate of CSG: titleContent and the 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 allowances, daily allowance of the caregiver | 6.2% | 0.5% | 6.70% |
There are exemptions and special rules for tax deductions. For more information, you can consult the fact sheet on CSG and CRDS.
The officer 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:
- Regularization 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 that spreading.
He 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 maturities only once a year.
The leader may also opt for your online space for quarterly payment of its contributions and contributions. It must do so no later than 1er december for an application from 1er January of the following year. It can also opt in during the year and request that the option apply from the next quarterly deadline that at least 30 days after the application.
The quarterly deadlines are as follows:
- February 5
- May 5
- August 5
- November 5
Warning
The contribution for vocational training (CFP) is 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 executive 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 his own contributions and contributions at the opening of each maturity 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 contributions and contributions on time, the officer may request payment deferrals.
The manager pays social security contributions and receives social protection in return. The nature of the coverage and the benefits derived from it vary depending on the contribution or contribution:
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Health and maternity insurance
The executive officer who pays his contributions can benefit from the reimbursement of part of his health expenses, daily allowance (IJ) or benefits at the birth or adoption of a child (maternity or paternity).
1. Health care costs
In the event of an accident, sickness or maternity, sickness and maternity insurance covers part of the manager's health costs (for example, reimbursement of medical consultation costs or certain medications).
It is generally necessary to subscribe in addition to a mutual, in order to have a supplementary refund.
2. Sickness benefits
The leader 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 some 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 manager to benefit from a therapeutic part-time and to receive additional income after a full-time compensated work stoppage.
A daily allowance may thus be awarded in this case, for a limited duration whether the professional activity can improve the health of the individual entrepreneur or whether it can accompany rehabilitation or vocational rehabilitation. These JIs are limited to 90 days. This period may be extended in special circumstances for a maximum period of 360 daily allowances.
FYI
The officer 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 medical determination of incapacity to work.
To receive these daily allowances, the manager must send his work stoppage within 48 hours of the work stoppageto its primary health insurance fund.
The amount of the daily allowance shall be equal to 1/730e average annual income from activities (RAAM: titleContent). It corresponds to the average of the income of the manager taken into account for the calculation of his social contributions over the 3 years preceding the work stoppage.
However, the RAAM cannot exceed €48,060thus, the daily allowance may not exceed €65.84.
In the case of therapeutic part-time work, the amount of the daily allowance shall be reduced by half.
Daily allowances are paid after a waiting period of 3 days. 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 manager does not contribute to the insurance that covers accidents at work and occupational diseases.
Thus, in the event of an illness or an occupational disease, he 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
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4. Birth or adoption of a child
At the time of the birth or adoption of a child, the manager may receive several benefits depending on the situation:
- In case of maternity:
- The duration of the maternity leave ranges from 6 weeks before the expected date of delivery to 10 weeks after delivery. During this period, the manager receives daily rest allowances if she has stopped work for at least 8 weeks. Where 2 children were previously born, maternity leave extends 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 maternity leave and the second half is paid after the mandatory minimum 8 weeks of maternity leave. When childbirth occurs before the end of the 7e In the month of pregnancy, the allowance is paid in one installment after childbirth.
Where the amount of RAAM: titleContent in the last 3 years is less than 4,582.00, the amount of the allowance shall be equal to 10% the monthly social security ceiling. For 2026, this amount is equal to 400.50. - Some 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, 6 of which are after birth.
- In case of paternity:
- The leader 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 over the entire period of paternity leave. This amount is valid for daily allowances that started to be paid in 2025. 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 leader benefits from a child care leave 25 days maximum. If the child receives more than one child, this period increases to 32 days.
- It also benefits from a lump sum maternity rest allowance of a value equal to half of the monthly social security ceiling of the year in which the payment is made. For 2026, this amount is equal to €2,002.50. 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 rest period equal to €65.84 throughout the period of adoption leave.
Warning
The manager must pay social security contributions for at least 6 months on the presumed date of childbirth or adoption in order to receive such benefits.
Old-age insurance
The senior officer's old age insurance contributions enable him to obtain a basic retirement pension and one supplementary retirement pension at the time of the cessation of its activity. However, he must fulfill certain conditions, relating in particular to the age at which he ceases to be employed and the number of quarters worked, in order to obtain full retirement pensions.
For all the rules concerning the retirement of an officer, you can consult the dedicated sheet.
Warning
The officer must apply for retirement at least 6 months prior to date to which he wishes cease its activity.
Disability-death insurance
An officer who pays invalidity-death contributions may receive a pension if of total invalidity or of partial incapacity to the trade.
However, the officer must meet the following conditions:
- He must not have reached the legal retirement age.
- They must have a reduced capacity for work or income of at least 2/3.
- It must have been insured for at least 12 months.
- He must have paid enough.
The invalidity or incapacity of the manager 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 manager 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 officer of the health insurance fund will then summon him to study his health.
The manager can apply for a pension on his améli.fr account:
The manager is classified 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 the individual entrepreneur | 30% | 50% | 50% + surcharge for third-party care |
When his pension application is accepted, the executive officer 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 manager. It shall specify the reasons for the refusal and the possible remedies.
FYI
For more information on the disability pension, you can consult the health insurance fund guide:
Guide “I am accompanied in case of disability”
National Health Insurance Fund (Cnam)
Pour en savoir plus
Family allowances
The executive who pays contributions to family allowances can access family benefits managed 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 FCA, to which the director reports:
Vocational training
An officer who pays contributions for his professional training shall be 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 skills operator (Opco: titleContent). To benefit from this care, it must be contribution payment update.
For more information on professional training for self-employed managers, please consult the dedicated sheet.
FYI
The manager cannot benefit from the support of his training if he has not declared a turnover during the 12 consecutive months which precede the submission of his request for care.
Generalized Social Contribution (CSG) and Social Debt Repayment Contribution (SDRC)
The CSG: titleContent and the CRDS: titleContent are taxes, paid by the executive. 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 with the aim of repaying the social security debt. The latter is intended to disappear once the social debt is repaid.
Employee equivalent manager
The employee-treated manager is subject to the general social security system. He thus benefits from a social protection very close to that of an employee.
The executive officer is subject to the following social contributions:
- Sickness and maternity contributions
- Old-age contribution (basic pension and supplementary pension)
- Disability-death contribution
- Contribution of family allowances
- Contribution to vocational training
- Generalized social contribution (CSG)
- Social Debt Repayment Contribution (SDRC)
The contributions and social contributions of the employee-treated manager are calculated each month on the basis of his gross compensation. It is the business that calculates each month and pays the social contributions to the Urssaf.
The manager receives remuneration after the collection of his social contributions. Thus, like an employee, he does not have to pay his own social contributions to the Urssaf.
The social contributions and contributions levied on his remuneration enable him to receive social protection in return. The nature of the coverage and the benefits derived from it vary depending on the contribution or contribution:
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Health insurance
The assimilated employee-manager can benefit from the reimbursement of part of his health expenses, daily allowances (IJ) or benefits at the birth or adoption of a child (paternity or maternity).
1. Health care costs
In the event of an accident, sickness or maternity, sickness and maternity insurance covers part of the manager's health costs (for example, reimbursement of medical consultation costs or certain medications).
It is generally necessary to subscribe in addition to a mutual, in order to have a supplementary refund.
2. Sickness benefits
The leader 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 some of his income.
The conditions for receiving these daily allowances vary according to the duration of the work stoppage.
- Work stoppage of less than 6 months :
- The manager must have worked at least 150 hours during the 3 months or 90 days preceding the work stoppage.
- He must also have contributed on a salary at least equal to 12,200.30 during the 6 months preceding the work stoppage.
- Work stoppage of 6 months or more :
- The manager must have been affiliated with CPAM for at least 12 months at the time of the work stoppage.
- He must also have worked at least 600 hours or contributed on a salary at least equal to 24,400.60 during the 12 months or 365 days preceding the work stoppage
The amount of the daily allowance shall be 50% the basic daily salary of the manager. The amount of the daily allowance may not exceed 41.95.
A waiting period of 3 days is applied. In other words, the daily allowances are due from 4e day of work stoppage. Their payment varies according to the processing times of the file of the manager of the health insurance fund so it depends.
In case of extension of the work stoppage after resumption of activity of 48 hours maximum, there is no waiting period applied for the new work stoppage.
To receive these daily allowances, the manager must send his work stoppage within 48 hours of the work stoppage to its primary health insurance fund.
To learn more about the health insurance of the employee-equivalent manager, you can consult the dedicated dossier on the Ameli.fr website. For more information on the daily allowances you can consult the dedicated sheet on the website Ameli.fr.
3. Accidents at work and occupational diseases
An employee-equivalent manager who develops an occupational disease or who suffers a disease receives full reimbursement of his medical expenses.
In the event of a work stoppage, he also receives a daily allowance to compensate for the loss of income.
The business of the officer must complete the Form No. S6202 "Certificate of salary -- or occupational disease" on the net-company website. This certificate allows the CPAM to which the manager depends to calculate the amount of any daily allowances.
The daily allowance is calculated on the basis of the manager's gross salary in the month preceding the work stoppage. The amount varies according to the duration of the work stoppage.
- The first 28 days : the amount of the daily allowance is equal to 60% the daily salary of the manager. Its amount is limited to €240.49
- From 29e day : the amount of the daily allowance is equal to 80% the daily salary of the manager. Its amount is limited to €320.66
- Beyond 3 months : the daily allowance may be increased in the event of a general increase in wages
Who shall I contact
4. Birth or adoption of a child
At the time of the birth or adoption of a child, the manager can benefit from several benefits that will depend on the situation:
- In case of maternity:
- The duration of the maternity leave ranges from 6 weeks before the expected date of delivery to 10 weeks after delivery. During this period, the manager receives daily rest allowances if she has stopped work for at least 8 weeks. Where 2 children were previously born, maternity leave extends from 8 weeks before the expected date of delivery to 18 weeks after delivery.
- She may be entitled to a daily allowance if she worked at least 150 hours in the 90 days preceding the stoppage of work or had paid contributions for at least 6 months before the date of pregnancy. The daily allowance is equal to the amount of the executive's daily income up to €104.02 per day.
- In case of paternity:
- The leader 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 the amount of the executive's daily income up to €104.02 per day.
- In case of adoption:
- The leader benefits from a child care leave of 112 days maximum in case if he adopts alone or of 137 days if he adopts in couple. In the case of multiple births, the time limit increases to 154 and 186 days respectively.
- He can benefit from a daily allowance rest period if he has worked at least 150 hours during the 3 calendar months or 90 days preceding the arrival of the child. They must also have been affiliated for at least 6 months before the child's arrival. The amount of the daily allowance shall be equal to his daily income up to €104.02 per day.
Warning
The manager must pay social security contributions for at least 6 months on the presumed date of delivery or adoption to receive such benefits.
To learn more about the maternity insurance of the employee-equivalent manager, you can consult the dedicated dossier on the website Ameli.fr. To learn more about the daily allowances you can consult the dedicated sheet on the website Ameli.fr.
Old-age insurance
The employee-equivalent manager contributes to the pension insurance which entitles him to a basic retirement pension and one supplementary retirement pension at the time of the cessation of its activity. However, he must fulfill certain conditions, relating in particular to the age at which he ceases to be employed and the number of quarters worked, in order to obtain full retirement pensions.
To know all the rules concerning the retirement of an employee-equivalent manager, you can consult the employee pension information sheet.
Warning
The officer must apply for retirement at least 4 to 5 months before the date to which he wishes retiring.
Disability-death insurance
1. Invalidity
An executive with a disability that reduces his or her capacity to work or earn is entitled to a disability pension. He can receive a pension in case of total invalidity or of partial incapacity to the trade.
However, the officer must meet the following conditions:
- He must not have reached the legal retirement age.
- They must have a reduced capacity for work or income of at least 2/3.
- It must have been insured for at least 12 months.
- He must have worked at least 600 hours or contributed to an employee at least equal to 24,400.60 during the 12 months preceding the stoppage of work or the medical finding of invalidity.
The CPAM medical officer shall determine the working capacity of the officer. It is then categorized 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 the individual entrepreneur | 30% | 50% | 50% + surcharge for third-party care |
Situation of the leader | Can work | Cannot work | Cannot work and needs assistance in his daily life for ordinary acts |
FYI
For categories 2 and 3, a return to work is possible once the occupational physician declares the manager fit to return to work.
The pension application can be made directly by the CPAM or by the manager.
The manager's request may be made if he considers that his state of health reduces his capacity to work. He can prepare a medical file with his attending physician and make an appointment with the CPAM medical service to tell him if he meets the conditions for applying for a pension.
The request must be made using the Form S4150 with one of the following services depending on the place of residence of the officer:
- Ile de France (except Seine-et-Marne): Regional Health Insurance Fund of Ile-de-France (CRAMIF)
- Other: Primary Health Insurance Fund (CPAM) of the place of residence
Who shall I contact
When its pension application is accepted, the executive officer shall receive a reply under 2 months with a pension document, the effective date, category and amount of the pension. The manager will then have to update his vital card in pharmacy.
In case of refusal, a notification shall be sent to the executive officer. It shall specify the reasons for the refusal and the possible remedies.
FYI
For more information on the disability pension, you can consult the health insurance fund guide:
Guide “I am accompanied in case of disability”
National Health Insurance Fund (Cnam)
Pour en savoir plus
Deaths
In the event of the death of the employee, his spouse, children or ascendants are likely to receive a death benefit.
To obtain this death benefit, the family member of the deceased must complete the Form S3180 indicating his relationship with the deceased (spouse, child...) and other potential beneficiaries. It must be sent to the primary health insurance fund on which the deceased depended:
To learn more about the procedures in case of death of a loved one, you can consult the dedicated sheet on the website service.public.fr.
Family allowances
The manager can benefit from family benefits managed by the family allowance fund (Caf).
Depending on his or her personal situation, he or she may be entitled to a number of benefits, such as housing subsidies or income supplements (for example, an activity bonus).
Claims for family benefits must be made to the FCA, to which the director reports:
Vocational training
An officer who pays contributions for his professional training shall be entitled to a right to continuing vocational training.
To learn more about the professional training of the employee equivalent manager, you can consult the file dedicated to the professional training of employees.
Generalized Social Contribution (CSG) and Social Debt Repayment Contribution (SDRC)
The CSG: titleContent and the CRDS: titleContent are taxes paid by the executive. 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 CRDSas for it, is a temporary contribution with the aim of repaying the social security debt. The latter is intended to disappear once the social debt is repaid.
Basis of contribution due from self-employed non-agricultural workers
Social contributions of self-employed workers
Payment and calibration of social security contributions
Family Allowance Fund (Caf)
Employee health insurance
Maternity paternity assimilated employee
Maternity paternity assimilated employee common provisions with health insurance
Invalidity pension treated as an employee
Disability-death daily allowances
Family allowances assimilated employee
Family allowances
Health insurance contributions
Calculation of health insurance contributions
Disability-death contributions base
Disability-death contribution
Contributions basic old-age pension insurance
Contributions supplementary pension insurance for traders, craftsmen, unregulated liberals
Family Allowance Rates
Start of activity
Cessation of activity
Daily sickness allowance
Paternity, maternity, adoption
Disability-death
Employee-treated pension
Vocational training rate
Vocational training
Online service
Online service
Formulaire
Service Public
National Health Insurance Fund (Cnam)
National Health Insurance Fund (Cnam)
Ameli.fr