Request a reassessment of the amount of his social contributions

Verified 21 September 2026 - Entreprendre Service Public / (Prime Minister)

One self-employed who encounters financial difficulties or variations in income may apply to theUrssaf: titleContent to reassess the amount of its social security contributions. It may request revaluation on the basis of its estimated annual income for the current year or adhere to the modulation of the amount of its social contributions and contributions.

Social contributions and contributions of a self-employed are calculated on the basis of the last income he has declared. They are due for the current year in relation to the last reported turnover.

Initially, the self-employed worker performs installments, i.e. interim payments on final contributions, until the year's income is reported to the administration. It is only at the time of the next tax return that the final contributions are recalculated.

However, in the face of a change in income, whether upward or downward, it is possible to anticipate the regularization of contributions and request:

  • One recalculation, on the basis of an estimated income
  • The modulation of contributions

Example :

An individual entrepreneur pays in 2026 the contributions and contributions that correspond to the turnover achieved during that year.

However, the revenue for 2026 will only be known to the administration from the 2026 tax return, in other words in April/June 2027.

We must therefore calculate so-called provisional contributions, that is to say calculated based on the revenues of the years 2024 and 2025 until we know those of 2026.

Once the 2026 revenues are final, the amount of contributions will be adjusted.

Thus, the contributions and contributions paid by the individual entrepreneur 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.

Entrepreneurs subject to a actual tax regime may request the revaluation of their social contributions, irrespective of the nature of their activity.

Entrepreneurs subject to the microcompany can not ask this reassessment. Indeed, their social contributions are calculated according to the income they declare every month or every 3 months. Thus social contributions and contributions are calculated in real time and are therefore not eligible for reassessment. For more information, you can consult our fact sheet on the social regime of the micro-entrepreneur.

The self-employed may contact theUrssaf: titleContent to request either the revaluation of his contributions on the basis of an estimated income, or the modulation of his contributions.

Estimated income for the current year

When an entrepreneur is in difficulty and sees a loss of income, he has the possibility to ask the Urssaf to recalculate his social contributions.

In order to request a recalculation of social security contributions, he must submit an annual estimate of his income for the current year.

This request is made on the messaging of the online space of the entrepreneur on the site Urssaf.fr

Connect to your Urssaf space

THEUrssaf: titleContent make available to entrepreneurs an instruction manual for requesting the reassessment of the amount of social security contributions:

Adherence to modulation

Entrepreneurs whose income varies from month to month may request modulation of the amount of their social security contributions. This modulation is particularly useful for entrepreneurs who have a seasonal activity or whose incomes vary significantly from month to month.

The contractor must join the Urssaf modulation service from its online space on the Urssaf.fr website. He can then declare his income for the current month. The Urssaf calculates the monthly social contributions and contributions based on the last declared income.

Connect to your Urssaf space

The contractor is not required to report his income every month. If he does not declare new monthly income, the Urssaf will take into account the last income declared.

Warning  

Modulation is only possible for individual entrepreneurs engaged in a craft, commercial or unregulated liberal. They must also have been practicing in metropolitan France for at least 2 years.

THEUrssaf: titleContent makes available to entrepreneurs a explanatory sheet on the steps to be taken to adhere to the modulation of the amount of social contributions.

The consequences vary depending on the option chosen by the self-employed :

  • Either he asked for a revaluation based on an estimate of his annual income
  • Either it has adhered to the modulation of its social contributions and contributions.

Estimated income for the current year

Once the request has been entered, theUrssaf: titleContent recalculates the amount of social contributions and contributions based on estimated income provided by the self-employed person. The latter will receive a corrective notice of appeal, within 15 days of its request.

The revaluation of the amount of social contributions may allow the individual entrepreneur to better manage your cash flow.

Please note

These social contributions and contributions retain their character provisional. When the contractor files his income tax return for the current year, the Urssaf will regularization of the amount social security contributions if the declared income is different from the estimated income.

Adherence to modulation

After joining the modulation service and declaring the income for the current month, theUrssaf: titleContent recalculates the amount of social security contributions based on the income declared by the entrepreneur. The payment of social contributions is made by credit card or by telepayment for the modulated month.

In the absence of a new monthly declaration by the contractor, contributions are automatically deducted on the basis of the last declared income.

These are still social security contributions provisional. In the annual tax return, the Urssaf will carry out a regularization of the amount social contributions if the declared income is different from the estimated and modulated annual income.

Modulation allows the contractor to better manage your cash flow. It allows it to increase or decrease the amount of its social contributions according to its real income and limits the differences that may appear during the annual adjustment.

Example :

An entrepreneur who has a seasonal activity and who actually works 6 or 9 months in the year, will be able to reduce the amount of his contributions and social contributions in the months when he does not generate a turnover. Conversely, it will be able to increase them in the months when its activity is more profitable.

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