Social protection of the business manager
Verified 25 June 2026 - Entreprendre Service Public / (Prime Minister)
The manager 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 assimilated employee. We present you the different rules.
Warning
This page is not about the liberal professional. For more information on the rules that apply to liberal professionals, see the fact sheet on the Social protection of the liberal professional.
Leaders who have the status of self-employed persons (TNS) are as follows:
- Majority managing partner of SARL: titleContent
- Associate CEO ofEURL: titleContent
- Partner of SNC: titleContent
The other leaders have the status of equivalent employee.
Self-employed manager
The director 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
- General welfare contribution (CSG)
- Social debt repayment contribution (CRDS)
Calculation rules
In 2026, the executive officer pays the contributions and contributions that correspond to the income of that year (share of his profits or remuneration).
However, this income 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 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 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 security 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 which corresponds to the following amount:
- For the businesses subject to income tax (IR) : turnover - company expenses (other than tax-deductible social 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).
This calculation basis shall apply from April 2026.
It concerns:
- The income actually received in 2025, after their declaration to the tax administration
- Final 2025 contributions
- Contributions for 2026 and subsequent years.
Urssaf provides a guide a step-by-step description of the elements to be completed in each of the topics.
The Urssaf also provides a simulator to assist the executive officer in calculating the amount of his or her social security contributions based on 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 sickness and maternity insurance contributions is different depending on whether the executive has been in office for less than 2 years or for more than 2 years.
Start of activity (less than 2 years)
When it begins as corporate officer, the director has no income known to 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 officer declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions. In other words, the amounts are:
- Remuneration (business subject to IS) or industrial and commercial benefits (BIC) (business subject to IR)
- Dividends, for the fraction exceeding 10% of the share capital held by the director
- Amounts collected under an incentive or profit-sharing 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 contracts (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. accident at work insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: daily allowances (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 2 parts: maternity sickness 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, that rate shall be increased to 0%.
The sum of these 2 rates gives the overall rate health and maternity insurance contributions.
Warning
The calculation basis social security contributions and certain contribution rate are evolving 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.
For more information on this reform and contribution rates, see 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*[(revenue-2*€48,060)/€48,060]]+7.7 |
Old-age insurance contributions
The calculation of old-age insurance contributions is different depending on whether the director 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 income known to the administration on which to base the calculation of his contributions and provisional contributions. Thus, in order for him to be able 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 contributions corresponds to the income that the officer declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions. In other words, the amounts are:
- Remuneration (business subject to IS) or industrial and commercial benefits (BIC) (business subject to IR).
- Dividends, for the fraction exceeding 10% of the share capital held by the director
- Amounts collected under an incentive or profit-sharing 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 contracts (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. accident at work insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: daily allowances (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 rate are evolving 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.
For more information on this reform and contribution rates, see 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 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 €48,060 | 8.1% |
Revenues greater than €48,060 and not more than €192,240 | 9.1% |
Disability-death contributions
Start of activity (less than 2 years)
When the leader begins its activity, it has no revenue known to 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 | €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 officer declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions. In other words, the amounts are:
- Remuneration (business subject to IS) or industrial and commercial benefits (BIC) (business subject to IR).
- Dividends, for the fraction exceeding 10% of the share capital held by the director
- Amounts collected under an incentive or profit-sharing 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 contracts (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. accident at work insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: daily allowances (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 PAS (annual social security ceiling) and which serves as the basis for the calculation. 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 officer declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions. In other words, the amounts are:
- Remuneration (business subject to IS) or industrial and commercial benefits (BIC) (business subject to IR).
- Dividends, for the fraction exceeding 10% of the share capital held by the director
- Amounts collected under an incentive or profit-sharing 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 contracts (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. accident at work insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: daily allowances (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 manager.
Amount of income | Applicable Rate | Method of calculation of 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)] |
Revenues greater than €67,284 | 3.10% |
Contribution to vocational training (CFPS)
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 shall be equal to 0.25% from €48,060, which corresponds to a PAS (annual social security ceiling) and which serves as the basis for the calculation.
It is thus equal to €120.
General welfare contribution (CSG) and Social debt repayment contribution (CRDS)
Start of activity (less than 2 years)
When the leader begins its activity, it has no revenue known to 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 social contributions corresponds to the income that the manager declares for the calculation of his income tax (IR) before the application of abatements and tax exemptions. In other words, the amounts are:
- Remuneration (business subject to IS) or industrial and commercial benefits (BIC) (business subject to IR).
- Dividends, for the fraction exceeding 10% of the share capital held by the director
- Amounts collected under an incentive or profit-sharing 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 contracts (e.g. job loss, retirement and supplementary pension)
- Optional top-up contributions paid by the manager (e.g. accident at work insurance and occupational diseases)
- Replacement income unrelated to long-term illness (LTD) (e.g.: daily allowances (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 rate are evolving 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.
For more information on this reform and contribution rates, see the dedicated page on the Urssaf website.
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. For more information, you can consult the sheet on the 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:
- 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.
They can choose to pay their premiums 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 leader may 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 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 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 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 who pays his contributions can benefit from reimbursement of part of his health expenses, daily allowance (DI) or benefits at the birth or adoption of a child (maternity or paternity).
1. Health care costs
In the event of an accident, illness or maternity, the health and maternity insurance covers part of the manager's health costs (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 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 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 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 granted in this case, for a limited time 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 particular circumstances for a maximum period of 360 daily allowances.
FYI
The manager 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 manager must send his work stoppage within 48 hours of the work interruptionto 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 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 may not 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 accident at work or occupational disease, he is entitled to sickness benefits 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 extends 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. 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 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 for the entire duration 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 it has 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 of rest equal to €65.84 for the entire duration of the adoption leave.
FYI
The manager must pay social contributions for at least 6 months on the presumed date of delivery or adoption in order to receive 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 additional birth leave for a self-employed person.
Old-age insurance
The old-age insurance contributions paid by the executive officer 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 of cessation of his activity 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 before the date to which he wishes cease its activity.
Disability and Death Insurance
An officer who pays invalidity-death contributions may receive a pension in the event of 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.
- 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.
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 adviser of the health insurance fund will then call him to study his state of health.
The manager can apply for a pension on his améli.fr account:
The manager 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 the best 10 years of the individual entrepreneur | 30% | 50% | 50% + surcharge for the care of the third person |
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 specifies the reasons for the refusal and the possible remedies.
FYI
To learn more about the disability pension, you can consult the health insurance fund guide:
Guide « I am accompanied in case of disability »
National Health Insurance Fund (Cnam)
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Family allowances
The executive 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, whose manager depends on:
Vocational training
An officer who pays contributions for his vocational 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 competency operator (Opco: titleContent). To benefit from this care, he 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.
General welfare contribution (CSG) and social debt repayment contribution (CRDS)
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 intended to repay the social security debt. The latter is destined to disappear once the social debt is repaid.
Employee equivalent manager
The employee is covered by the general social security system. He thus enjoys a social protection very close to that of an employee.
The director 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
- General welfare contribution (CSG)
- Social debt repayment contribution (CRDS)
The social contributions and contributions of the employee-equivalent manager are calculated each month on the basis of his gross compensation. It is the business that calculates each month and pays social contributions to Urssaf.
The director receives remuneration after the levying of his social contributions. Thus, as an employee, he does not have to pay his own contributions and 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 and maternity insurance
The employee-equivalent manager can benefit from the reimbursement of part of his health expenses, daily allowance (IJ) or benefits at the birth or adoption of a child (paternity or maternity).
1. Health care costs
In the event of an accident, illness or maternity, the health and maternity insurance covers part of the manager's health costs (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 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 part 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 12,494.65 during the 6 months preceding the work stoppage.
- Work stoppage of 6 months or more :
- The executive must have been a member of the 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 24,989.30 in the 12 months or 365 days preceding the work stoppage
The daily allowance shall be equal to 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 standstill 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 interruption 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 website Ameli.fr. 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 has suffered an accident at work is fully reimbursed for 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 S6202 "Statement of wages - accident at work 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
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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 extends 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. 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.
- 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 contributed 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 as a 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 in the 3 calendar months or 90 days preceding the arrival of the child. He must also have been affiliated for at least 6 months before the arrival of the child. The amount of the daily allowance shall be equal to his daily income up to €104.02 per day.
FYI
The manager must pay social contributions for at least 6 months on the presumed date of delivery or adoption in order 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.
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.
This leave gives rise to the payment of daily allowances calculated according to the same rules as those applicable for maternity, paternity and adoption leave, with application of a degressive rate (70% the net salary for the first month and 60% net salary in the second month).
FYI
To benefit from this leave, the manager 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 private sector employee.
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 of cessation of his activity 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 sheet on the retirement of the employee.
Warning
The officer must apply for retirement at least 4 to 5 months before the date to which he wishes retiring.
Disability and 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.
- 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 worked at least 600 hours or have paid contributions on an employee at least equal to 24,989.30 during the 12 months preceding the work stoppage or the medical finding of invalidity.
The CPAM medical officer determines the executive's ability to work. It is then 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 the best 10 years of the individual entrepreneur | 30% | 50% | 50% + surcharge for the care of the third person |
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 employment 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 executive.
The request of the manager may be made if he considers that his state of health reduces his capacity for work. He or she can prepare a medical file with his or her attending doctor and make an appointment with the CPAM medical service to see if he or she is eligible to apply 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 executive officer:
- Ile de France (except Seine-et-Marne): French regional health insurance fund of Ile-de-France (CRAMIF)
- Other: French primary health insurance fund (CPAM) of residence
Who shall I contact
When its pension application is accepted, the executive 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 manager. It specifies the reasons for the refusal and the possible remedies.
FYI
To learn more about 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's equivalent manager, his spouse, children or ascendants are liable to receive a death benefit.
To obtain this death benefit, the family member of the deceased must complete the Form S3180 indicating the 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 may receive family benefits managed by the family allowance fund (Caf).
Depending on his personal situation, he may be entitled to a number of benefits, such as housing subsidies or income supplements (activity bonus for example).
Claims for family benefits must be made to the Caf, whose manager depends on:
Vocational training
An officer who pays contributions for his vocational training shall be entitled to a right to continuing vocational training.
To learn more about the professional training of the employee assimilated manager, you can consult the file dedicated to the professional training of employees.
General welfare contribution (CSG) and social debt repayment contribution (CRDS)
The CSG: titleContent and the CRDS: titleContent are taxes paid by the executive officer. 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 intended to repay the social security debt. The latter is destined 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 assimilated as an employee
Disability-death daily allowance
Family allowances assimilated employee
Family allowances
Health insurance contributions
Calculation of health insurance contributions
Disability-Death Contribution Base
Disability-death contribution
Contributions to basic old-age pension insurance
Supplementary pension insurance contributions for traders, craftsmen, unregulated liberals
Family Allowance Rates
Beginning of activity
Cessation of activity
Daily sickness allowance
Paternity, maternity, adoption
Disability-death
Employee-treated retirement
Vocational training rate
Vocational training
Simulator
Online service
Online service
Formulaire
Service Public
Service Public
National Health Insurance Fund (Cnam)
National Health Insurance Fund (Cnam)
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