Fr Social Contributions

---
name: fr-social-contributions
description: "French social contributions for 2026, centred on the self-employed (travailleurs indépendants) who pay URSSAF: the 2026 social security ceiling (PASS EUR 48,060), the reformed single base (gross income less costs, then a 26% allowance) first used for the 2025 regularisation, the 2026 rates for artisans, commerçants and liberal professions (Cipav and non-Cipav), minimum and maximum contributions, provisional calls and regularisation, the first two years, Acre (now a quarter exemption from 2026), micro-entrepreneur rates on turnover (12.3%, 21.2%, 25.6%, 23.2%), CSG and CRDS on activity income and on capital income (10.6% CSG on most capital income: 2025 income assessed with income tax, and income taxed at source from 1 January 2026), payment dates and late surcharges, and a summary of salaried rates. Trigger on \"cotisations URSSAF\", \"charges sociales indépendant\", \"micro-entrepreneur taux\", \"Acre\", \"CSG CRDS\", \"prélèvements sociaux\", \"Cipav\", \"régularisation URSSAF\". Out of scope: payro"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/fr-social-contributions"
  jurisdiction: "FR"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# France: social contributions (cotisations sociales, CSG and CRDS)

This skill covers the social contributions a French travailleur indépendant pays to URSSAF, the micro-entrepreneur regime, the CSG and CRDS on activity and capital income, and a short summary of the rates on salaries. Figures are for 2026. Every figure was read on 24 October 2026 on Légifrance (Code de la sécurité sociale, CSS) or on urssaf.fr, autoentrepreneur.urssaf.fr or service-public.gouv.fr, as the Sources table shows.

**Two documents can be live at once in 2026.** The base and the scales were rewritten by loi n° 2023-1250 of 26 December 2023, art. 18 (CSS L. 131-6, L. 136-3) and décret n° 2024-688 of 5 July 2024 (CSS D. 621-1 to D. 621-3). They apply to contributions for periods from 1 January 2025, so URSSAF first used them when it regularised the 2025 year after the income declaration of spring 2026. Provisional calls made early in 2026 can still sit on the old base. Always ask which echeancier a figure comes from.

**Three changes for 2026 itself.** Acre for business creations from 1 January 2026 is, for the eligible recipient population and effectively controlled company cases specified below, an exemption of a quarter of the covered contributions, not a full exemption (CSS L. 131-6-4 as amended by loi n° 2025-1403 of 30 December 2025, LFSS 2026, art. 23; D. 131-6-1). Micro-entrepreneur rates were reset from 1 January 2026 (CSS D. 613-4, décret n° 2025-943). The CSG on most capital income is 10.6%, so the total social levy on it is 18.6% (CSS L. 136-8 I 2°, as amended by LFSS 2026 art. 12). It applies to income assessed with income tax from the 2025 income year, and to income taxed at source (dividends, interest) from 1 January 2026.

## Who this applies to

- **Travailleurs indépendants on the real base (this skill, rate tables below):** a sole trader (entreprise individuelle), the majority manager or majority college of managers of a SARL/SELARL, an owner-manager of an EURL/SELARLU satisfying that majority test, and every member of an SNC. EURL is a single-member SARL; its legal form alone does not make a non-owning mandate self-employed. For the SARL/SELARL mandate test, CSS L. 311-3, 11° places managers together holding no more than half under the employee-equivalent regime. Attribute to each manager the full-ownership or usufruct shares of their spouse, Pacs partner and unemancipated minor children before testing the managers' collective holding. Manager 30% plus spouse 30% gives 60%, not a minority mandate. Do not infer the regime of distinct technical professional remuneration solely from the managerial mandate. Source: https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051284232/2026-10-30
- **Micro-entrepreneurs (auto-entrepreneurs):** pay a single rate on turnover collected, monthly or quarterly (CSS L. 613-7). None of the real-base tables apply to them.
- **Not in this skill:** employees and assimilés salariés (a SARL/SELARL manager or collective management holding at most 50% after the statutory family-rights attribution, an SAS or SASU president or directeur général): see `france-payroll`. Praticiens et auxiliaires médicaux conventionnés, artistes-auteurs and marins have their own URSSAF pages. For a regulated liberal profession outside Cipav (avocats, médecins, experts-comptables and others), URSSAF collects the common part; the supplementary pension and invalidité-décès are set by the profession's CnavPL section. Mayotte has its own ceiling and scales.
- **Which caisse decides the rates:** artisan, commerçant and unregulated liberal profession use the general self-employed table; a regulated liberal profession attached to Cipav uses the Cipav table; other regulated liberal professions use the non-Cipav table for the common part.
- **Capital income levies** (CSG, CRDS, prélèvement de solidarité) apply to French tax residents (CSS L. 136-6, L. 136-7), and to non-residents on French property income (L. 136-6 I bis).

## Rates, bands and thresholds

All URSSAF figures are mainland France and overseas except Mayotte, 2026, unless the row says otherwise. URSSAF's rate pages print euro thresholds on the 2026 ceiling; the law sets each threshold as a share of the ceiling. For the 2025 regularisation use the 2025 ceiling, EUR 47,100.

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Annual social security ceiling (PASS) | EUR 48,060 (quarter 12,015; month 4,005) | 2026 | https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/plafonds-securite-sociale.html |
| PASS, previous year | EUR 47,100 | 2025 | same page |
| PASS, Mayotte | EUR 36,264 (month 3,022) | 2026 | same page |
| Single base: allowance on gross income (CSS L. 136-3 III) | 26% | from 2025 income | https://www.urssaf.fr/accueil/independant/comprendre-payer-cotisations/reforme-cotisations-independants.html |
| Allowance floor and ceiling (CSS D. 136-5) | floor 1.76% PASS (EUR 846); ceiling 130% PASS (EUR 62,478) | 2026 | https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000049888566 |
| Micro-fiscal business that is not an auto-entrepreneur: allowance replacing the 26% | 71% sales, 50% BIC services, 34% BNC; 30% unclassified furnished letting; 87% micro-BA (URSSAF 2026 declaration notice: "30% (location meublée non classée) ou 87% (BA)") | from 2025 income | same page |
| Maladie-maternité 1, full rate (CSS D. 621-1) | 8.5% up to 3 PASS; 6.5% on the part above | 2026 | https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-ac-plnr.html |
| Maladie 1, reduced rate below 3 PASS (CSS D. 621-2) | 0% below 20% PASS (EUR 9,612); rises linearly 0 to 1.5% (20-40%), 1.5 to 4% (40-60%), 4 to 6.5% (60-110%), 6.5 to 7.7% (110-200%), 7.7 to 8.5% (200-300%) | 2026 | same page |
| Maladie 2, daily benefits: artisan, commerçant, unregulated liberal (D. 621-3) | 0.50% up to 5 PASS (EUR 240,300); minimum base 40% PASS | 2026 | same page |
| Maladie 2, regulated liberal profession (D. 621-3) | 0.30% up to 3 PASS (EUR 144,180); minimum base 40% PASS | 2026 | https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-plr-cipav.html |
| Retraite de base, artisan, commerçant, unregulated liberal | 17.87% up to 1 PASS; 0.72% on the part above | 2026 | ac-plnr page |
| Retraite complémentaire, same group | 8.10% up to 1 PASS; 9.10% from 1 to 4 PASS (EUR 192,240) | 2026 | ac-plnr page |
| Invalidité-décès, same group | 1.30% up to 1 PASS | 2026 | ac-plnr page |
| Retraite de base, Cipav and CnavPL | 8.73% up to 1 PASS plus 1.87% up to 5 PASS | 2026 | Cipav page; https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-plr-hors-cipav.html |
| Retraite complémentaire, Cipav | 11% up to 1 PASS; 21% from 1 to 4 PASS | 2026 | Cipav page |
| Invalidité-décès, Cipav | 0.50% up to 1.85 PASS (EUR 88,911) | 2026 | Cipav page |
| Allocations familiales (CSS D. 613-1) | 0% up to 110% PASS (EUR 52,866); rising rate 110-140%; 3.10% above 140% (EUR 67,284) | 2026 | ac-plnr page |
| CSG and CRDS on activity income | 9.70% (CSG 9.20% + CRDS 0.50%) | 2026 | https://www.urssaf.fr/accueil/independant/comprendre-payer-cotisations/vos-cotisations.html |
| CSG and CRDS on replacement income of a travailleur indépendant | 6.70% | 2026 | ac-plnr page ("Revenus de remplacement 6,70 %") |
| Training levy (CFP), on 1 PASS | 0.25% commerçant and liberal (EUR 120); 0.29% artisan (EUR 139); 0.34% for a commerçant or liberal professional with conjoint collaborateur (EUR 163) | 2026, paid November 2026 | ac-plnr page |
| Minimum contributions, general group | daily benefits EUR 96 (base EUR 19,224); retraite de base EUR 967 (base EUR 5,409, 450 hourly Smic); invalidité-décès EUR 72 (base EUR 5,527, 11.5% PASS) | 2026 | ac-plnr page |
| Minimum contributions, Cipav | daily benefits EUR 58; retraite de base EUR 573 (base EUR 5,409); invalidité-décès EUR 89 (base EUR 17,782, 37% PASS) | 2026 | Cipav page |
| Minimum contributions, non-Cipav regulated | daily benefits EUR 58; retraite de base CnavPL EUR 573; 4 quarters need income of 600 hourly Smic (EUR 7,212) | 2026 | hors-Cipav page |
| Maximum contributions, general group (as URSSAF prints them) | daily benefits EUR 1,202; retraite complémentaire EUR 17,494; invalidité-décès EUR 625 | 2026 | ac-plnr page |
| Maximum contributions, Cipav | daily benefits EUR 433; retraite de base EUR 8,690; retraite complémentaire EUR 35,565; invalidité-décès EUR 445 | 2026 | Cipav page |
| First and second year flat base | 19% PASS: EUR 9,131 in 2026 | 2026 | ac-plnr page; CSS L. 131-6-2 |
| First year 2026 without Acre, general group, training levy excluded | EUR 3,473 | 2026 | ac-plnr page |
| First year 2026, Cipav: supplementary pension on the flat base (never exempted by Acre) | EUR 9,131 at 11% = EUR 1,004 | 2026 | Cipav page ("Taux 11 % ... Montant annuel 1 004 €") |
| Overseas (not Mayotte): maladie 1, fixed rate | 8.50% up to EUR 144,180 (3 PASS); 6.50% above | 2026 | ac-plnr page |
| Overseas (not Mayotte): allocations familiales, fixed | 3.10% on the whole income | 2026 | ac-plnr page |
| Overseas start-up exemption (24 months), by income | income EUR 52,866 to 72,090 (110-150% PASS): exemption worth 110% PASS; EUR 72,090 to 120,150 (150-250% PASS): tapering; above EUR 120,150: none | 2026 | ac-plnr page |
| Overseas, 3rd year / 4th year onward, income below EUR 72,090 | allowance of 75% / 50% of income, capped at 1 PASS; excludes supplementary pension, invalidity-death and the training contribution | 2026 | ac-plnr page |
| Acre, base at or below 75% PASS (EUR 36,045) (CSS L. 131-6-4, D. 131-6-1) | only for the eligible recipient population/effective-control gates below: exemption of one quarter of maladie, daily benefits, family, retraite de base and invalidité-décès contributions, 12 months | creations from 1 Jan 2026 | https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006073189 |
| Acre, base between 75% PASS and 1 PASS | exemption = 0.25 x E / (0.25 x PASS) x (PASS - income), E = those contributions at 75% PASS; nil at 1 PASS | creations from 1 Jan 2026 | same |
| Micro-entrepreneur global rate (CSS D. 613-4) | sales BIC 12.3%; BIC services 21.2%; BNC (SSI) 25.6%; Cipav 23.2%; classified tourist lettings 6% | from 1 Jan 2026 | https://www.autoentrepreneur.urssaf.fr/portail/accueil/sinformer-sur-le-statut/lessentiel-du-statut.html |
| Micro-entrepreneur Acre rate, start up to 30 June 2026 | 6.2%; 10.6%; 12.8%; Cipav 13.4%; tourist lettings 3% (Cipav 3.5%) | 2026 | same page |
| Micro-entrepreneur Acre rate, start from 1 July 2026 | 9.3%; 15.9%; 19.2%; Cipav 17.4%; tourist lettings 4.5% | 2026 | same page |
| Micro-entrepreneur training levy | artisan 0.3%; commerçant 0.1%; liberal 0.2% of turnover | 2026 | same page |
| Micro-entrepreneur turnover ceilings | EUR 203,100 sales; EUR 83,600 services or liberal activity for a full calendar year; prorate for a mid-year creation | from 1 Jan 2026 | https://www.urssaf.fr/accueil/choisir-forme-juridique/creer-societe.html |
| CSG on capital income (CSS L. 136-8 I 2°) | 10.6% (total with CRDS 0.5% and solidarity levy 7.5%: 18.6%) | income assessed with income tax from 2025 income; income taxed at source from 1 Jan 2026 | https://www.service-public.gouv.fr/particuliers/vosdroits/F2329 |
| CSG on property income, property gains, life insurance, PEL, CEL (L. 136-8 IV) | 9.2% (total 17.2%) | 2026 | same page |
| Deductible part of capital-income CSG (progressive scale only) | 6.8% | 2026 | same page |
| Capital income of a resident insured in another EEA state or Switzerland | 7.5% solidarity levy only | 2026 | same page; CSS L. 136-6 I ter |
| Late payment surcharge (CSS R. 243-16) | 5% plus 0.2% per month or part month | 2026 | https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006073189 |
| Salaried staff, employer (summary) | maladie 7% or 13%; vieillesse 8.55% capped + 2.11%; family 3.45% or 5.25%; unemployment 4.00% up to EUR 192,240; AGS 0.25% | 2026 | https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html |
| Salaried staff, employee (summary) | vieillesse 6.90% capped + 0.40%; CSG 9.20% (6.80% deductible, 2.40% not) and CRDS 0.50% on the eligible 98.25% gross-pay base within the 4 PASS limit (EUR 192,240); see `france-payroll` for other base elements and the excess | 2026 | same page |

## The taxable base

**Real-base self-employed: the single base (CSS L. 131-6, L. 136-3).**

1. **Gross income, business taxed to income tax:** BIC profit (produits less charges, excluding long-term gains and losses) or BNC receipts less expenses, without deducting the social contributions or the deductible CSG. The special CGI deductions listed in CSS R. 136-1 (for example art. 39 AB, 39 decies) are added back. Tax exemptions are not deducted socially: the 2026 URSSAF declaration notice says so in terms.
2. **Gross income, business taxed to corporation tax:** the manager's pay and benefits in kind or cash, plus the part of dividends and associate current account interest received by the manager, spouse or PACS partner and minor children that exceeds 10% of their capital, share premiums and current account balances. Capital and share premiums are taken on the last day of the financial year before the distribution; the current account at its annual average balance (sum of the monthly average balances divided by the number of months) (URSSAF 2026 declaration notice: "apprécié au dernier jour de l'exercice précédant la distribution des revenus"; "le solde moyen annuel"). For an entreprise individuelle taxed to IS the reference is 10% of net profit, or the affected assets if higher. Where the taxpayer elects actual professional expenses, deduct the qualifying admitted actual professional expenses before the 26% allowance, without deducting social contributions or deductible CSG and without counting an expense twice. Stipulated pay EUR 100,000 less EUR 10,000 admitted expenses gives EUR 90,000 before the allowance and EUR 66,600 after a EUR 23,400 allowance, not EUR 74,000.
3. **Apply the allowance:** 26% of gross income (L. 136-3 III), never less than 1.76% PASS (EUR 846 in 2026) and never more than 130% PASS (EUR 62,478 in 2026) (CSS D. 136-5). The ceiling bites from gross income of EUR 240,300. A micro-fiscal business that is not an auto-entrepreneur uses its tax allowance (71%, 50% or 34%) instead.
4. **The reformed ordinary activity base is shared by contributions and CSG-CRDS, subject to their specific inclusions and exclusions.** The 2026 notice expressly retains two differences: intéressement and participation are subject only to CSG-CRDS, while replacement income unrelated to an affection de longue durée is subject only to contributions because the paying organism already withholds its CSG-CRDS. Before the reform the activity CSG base added back the contributions; it no longer does. URSSAF says the overall levy is unchanged: CSG and CRDS fall, pension rises. The URSSAF page "Quelles sont vos cotisations", updated 5 October 2026, still describes the old CSG base. The statute (L. 136-3) wins.

**Applying the rates.**

- **Maladie 1 below 3 PASS is one rate on the whole base**, found by linear interpolation inside the band (D. 621-2). Example, band 60% to 110%: rate = 4% + 2.5% x (base - 0.6 PASS) / (0.5 PASS). From 3 PASS the base rate is 8.5% on the part up to 3 PASS and 6.5% above (D. 621-1).
- **Allocations familiales between 110% and 140% PASS** use rate = 3.10% x (base - 1.1 PASS) / (0.3 PASS) on the whole base (D. 613-1). This scale applies to every travailleur indépendant. The 5 October 2026 URSSAF page says a regulated liberal profession pays 3.10% on all income; the decree and the three URSSAF rate pages say the scale. Follow the decree.
- **Pension and invalidity lines are banded** at 1, 1.85, 4 and 5 PASS as the table shows. URSSAF's printed maximum supplementary pension for the general group (EUR 17,494) equals 9.10% on four PASS, which does not match its own two-band rates (8.10% on one PASS plus 9.10% on the next three gives EUR 17,013). Quote the page's figure, do not recompute a maximum, and take the amount due from the echeancier.
- **Minimums:** the daily benefit, retraite de base and invalidité-décès lines have a minimum base when income is low or negative, even for someone also employed or retired. They do not apply to a client on the RSA or the prime d'activité, who pays on real income unless they ask otherwise. Maladie 1, family, CSG-CRDS and supplementary pension have no minimum. URSSAF prints each minimum separately; do not add them into a single total. The minimum retraite de base validates three quarters of pension.
- **No employer half:** the self-employed person bears every line. There is no unemployment contribution on this list.

**Provisional and regularisation calls (CSS L. 131-6-2).** Contributions are annual. During year N they are called provisionally on the base of year N-2. Once the N-1 income is declared, the N-1 contributions are regularised and the N provisional calls, **except contributions due for the first activity year**, are recalculated on N-1. On request, provisional calls can be based on an estimate of the current year. If no income is declared, URSSAF assesses under CSS L. 242-12-1.

**First years.** For the first two years provisional contributions use the flat base of 19% PASS (EUR 9,131 in 2026), prorated for a part year except the training levy; the second year uses 19% of the 2027 PASS. The first year is regularised on real income: URSSAF warns that a top-up can follow in 2027. The overseas departments have a 24-month start-up exemption and then a 75% (third year) and 50% (fourth year onward) allowance on income below 150% PASS; that regime is outside the tables above. The third/later-year overseas allowance excludes supplementary pension, invalidity-death and the training contribution; those lines retain their own bases. With qualifying EUR 20,000 third-year income, an eligible line uses EUR 5,000 after 75%, but a stipulated 1.3% invalidity-death line on EUR 20,000 remains EUR 260, not EUR 65. Keep the published income/taper/PASS gates; do not infer a missing lower-income startup formula.

**Acre (CSS L. 131-6-4, D. 131-6-1), creations from 1 January 2026.** First establish CSS L. 131-6-4 I entitlement: a creator/repreneur in a Labour Code L. 5141-1 category (excluding CSS L. 642-4-2 persons), or creating/taking over a business in a commune within a CGI art. 44 quindecies A zone. A company route also requires actual effective control. Low income and a request within sixty days alone do not establish eligibility. Only then apply twelve months from affiliation. For an affiliation period shorter than a year, prorate the annual PASS by that duration before applying the 75% and 100% income gates (D. 131-6-1 III). Base at or below 75% PASS: one quarter of the maladie, daily benefit, family, retraite de base and invalidité-décès contributions is exempt. Between 75% PASS and one PASS the exemption tapers by the formula in the table and reaches nil at one PASS. CSG-CRDS, supplementary pension and the training levy are never exempt. Request it within 60 days of the start date on the guichet unique proof. No second Acre within three years of the last one, and no stacking with other reductions except those the article names.

**Micro-entrepreneurs (CSS L. 613-7, D. 613-4).** Contribution = turnover collected in the month or quarter x the global rate, plus the training levy. No turnover means nothing to pay. The amounts are final and never regularised. The Acre rate runs to the end of the third calendar quarter after the quarter of registration, and the column is chosen by the start date (before or from 1 July 2026). CSS D. 131-6-3 II limits the reduced-rate turnover or receipts to the amount that, after the applicable statutory micro allowance, corresponds to one PASS. For a full-year BNC illustration at the 34% allowance and 2026 PASS, the unrounded reference is 48,060 / 0.66 (about EUR 72,818.18); do not apply the reduced rate without limit to higher turnover. Establish the applicable affiliation-period ceiling and annual allocation before treating a boundary case. For Cipav micro-entrepreneurs the Acre rate is raised to the floor of CSG-CRDS plus supplementary pension (L. 613-7). A micro-entrepreneur can opt to pay the minimum contributions; the request is due by 31 December of the prior year, or by the end of the third month after creation. From 2026 URSSAF splits a BNC payment as 2.60% maladie, 1.50% daily benefits, 3.30% invalidité-décès, 46.40% retraite de base, 21.00% supplementary pension and 25.20% CSG-CRDS.

**CSG and CRDS on capital income.** Residents pay on property income, investment income and gains (CSS L. 136-6, L. 136-7) at 18.6% in total for most income (from the 2025 income year where assessed with income tax; from 1 January 2026 where taxed at source), and 17.2% for property income, property gains, life insurance, PEL and CEL (L. 136-8 IV). Livret A, LDD, LEP and livret jeune interest are exempt. Investment income generally suffers the levy at source; property income is assessed with income tax, while property-gain levies are collected with the gain tax on disposal. For eligible income taxed at the progressive scale, CGI art. 154 quinquies II permits 6.8 points of CSG as a deduction in the payment year, subject to its proportional limits where relevant; this is a deduction from income, not a tax credit. An option is needed where the income would otherwise be taxed at a flat rate.

**Deductibility for income tax.** CGI art. 154 bis permits the covered compulsory contributions as a professional deduction. Timing follows the accounting method: ordinary cash-basis BNC deducts in the year paid; a BNC election under art. 93 A uses incurred expenses, and ordinary real-regime BIC uses the exercise to which a certain liability relates, including a sufficiently measurable regularisation provision. The BOFiP super-simplified BIC cash treatment has its own conditions. Do not apply a universal year-paid rule. The deductible part of self-employed CSG comes from the annual URSSAF attestation; CRDS is not deductible. Use the actual charge or payment under the applicable method, net of Acre, without a second deduction on settlement of an amount already deducted.

## Deadlines and filing

| What | When | Where |
|---|---|---|
| Income declaration for social and tax purposes (déclaration des revenus des indépendants) | between April and June each year, with the income tax return | impots.gouv.fr |
| Monthly payment | 12 debits January to December, on the 5th or the 20th | URSSAF online account |
| Quarterly payment | 5 February, 5 May, 5 August, 5 November | URSSAF online account |
| Training levy (real base) | called once, with the November instalment; a fixed amount, not regularised on real income (ac-plnr page: "Le montant de la contribution à la formation professionnelle est forfaitaire"; "CFP due au titre de 2026 payable en novembre 2026") | URSSAF |
| First payments of a new business | no sooner than 90 days after the start | URSSAF |
| Cessation | balance within 30 days of the avis d'appel; deferred or spread amounts within 60 days | URSSAF |
| Change between monthly and quarterly | any time, once per calendar year | online account |
| Micro-entrepreneur | turnover and contributions declared monthly or quarterly | autoentrepreneur.urssaf.fr |
| Acre request | within 60 days of the start date | URSSAF |

After the income declaration URSSAF publishes a new echeancier with the regularisation of the closed year, the recalculated provisional calls for the current year and, for information, the first calls of the next year. An overpayment can be refunded.

A regulated liberal profession can ask, within 30 days of affiliation and before any payment, to defer the first 12 months of contributions, and then spread the first year over up to five years. An Acre beneficiary can ask to defer the training levy and to defer then spread the CSG-CRDS and supplementary pension.

**Reading the payments on a bank statement.** "URSSAF" or "URSSAF [region]" with PRELEVEMENT, COTISATIONS, ACOMPTE or REGULARISATION is a contribution debit; a larger November debit usually carries the training levy. "CIPAV" is a regulated liberal pension debit. CNBF, CARMF, CARPIMKO, CNPADC and IRCEC are other caisses: escalate. DGFIP, IMPOT or PRELEVEMENT A LA SOURCE is income tax, not a social contribution; TVA is VAT. A bank line cannot split the contributions; ask for the echeancier.

**Earlier bank-line illustrations, retained as fictional classification inputs rather than 2026 contribution assessments.** A 5 April 2025 URSSAF Île-de-France debit of EUR 1,108 marked “COTISATIONS AVRIL” routes to provisional social contributions; a 5 May 2025 quarterly URSSAF debit of EUR 3,324 routes to the same contribution account. A 20 September 2025 URSSAF Rhône-Alpes “REGULARISATION 2024” debit of EUR 1,850 routes to a regularisation, whose tax deduction year follows the accounting method above. A 15 June 2025 CIPAV debit of EUR 4,239 is a pension-payment classification; the bank line does not establish a current annual rate or final pension liability. A 15 April 2025 DGFIP “PRÉLÈVEMENT À LA SOURCE” debit of EUR 1,200 is income tax rather than a contribution. A 5 March 2025 URSSAF debit of EUR 146 labelled “ACRE” is a contribution-payment classification, not proof that a 50% exemption or that amount was lawfully due. Obtain the actual affiliation, exemption decision and échéancier in each case. These preserve the six earlier examples without importing their obsolete or unsupported rate assertions into 2026.

## Penalties and interest

- **Late payment of contributions collected by URSSAF:** a surcharge of 5% of the contributions not paid by the due date, plus 0.2% of the contributions due per month or part month from the due date (CSS R. 243-16). URSSAF's calendar page warns that missed quarterly dates trigger surcharges.
- **No income declared:** URSSAF assesses the contributions under CSS L. 242-12-1 (L. 131-6-2).
- **Capital-income CSG assessed with income tax:** collected like income tax; the 10% surcharge of CGI art. 1730 applies to amounts unpaid 45 days after the assessment (CSS L. 136-6 III).
- **Trading without registration:** contributions are claimed back with surcharges. Escalate to an expert-comptable.
- **Payment difficulties:** ask URSSAF for a payment plan before the due date, online or on 3698.

## Cross-border points

- **Which country's scheme applies** is decided by EU Regulation 883/2004 or a bilateral agreement, not by this skill. A person working in France on a posting with an A1 certificate stays in the home scheme. Escalate every A1, posting or multi-state case.
- **Capital-income levies:** a French resident who is insured in another EEA state or Switzerland, and not charged to a French scheme, pays only the 7.5% solidarity levy, not CSG or CRDS (CSS L. 136-6 I ter; service-public F2329).
- **Non-residents** pay the levies on French property income and property gains (L. 136-6 I bis). See `fr-cross-border` and `leaving-france-exit-tax` (exit-tax gains are within L. 136-6 I e bis).
- **Overseas departments** have their own fixed health and family rates and start-up exemptions; Mayotte has its own ceiling.

## Worked examples

**Example 1. Commerçant on the real base, 2026 income EUR 60,000 before contributions.** A sole trader taxed to income tax, mainland, in the fourth year of trading, no Acre, no conjoint collaborateur. The allowance is 15,600, inside the floor and ceiling, so the single base is 60,000 x 0.74 = 44,400. That is between 60% PASS (28,836) and 110% PASS (52,866), so maladie 1 is one rate on the whole base: 4% + 2.5% x (44,400 - 28,836) / 24,030 = 5.6192%, giving EUR 2,494.94. Daily benefits 0.5% = 222.00. The base is below one PASS, so retraite de base is 17.87% = 7,934.28 with nothing in the uncapped band, supplementary pension 8.10% = 3,596.40 and invalidité-décès 1.30% = 577.20. Family allowances are nil below 110% PASS. CSG-CRDS 9.70% = 4,306.80. The commerçant training levy is 0.25% of one PASS, 120.15 (URSSAF rounds to EUR 120). Illustrative 2026 total using the cent-based steps below: EUR 19,251.77. The assessed amount is taken from the URSSAF échéancier. They are regularised in 2027 against the 2026 provisional calls, initially based on 2024 and subsequently recalculated on 2025 once that income is known, subject to the estimated-income option.

```oa-check
name: Commerçant 2026, gross income EUR 60,000, single base and 2026 rates
inputs:
  gross_income: 60000
  ceiling: 48060
steps:
  - base: gross_income * 0.74
  - maladie_rate: 0.04 + 0.025 * (base - 0.6 * ceiling) / (0.5 * ceiling)
  - maladie_1: round(base * maladie_rate, 2)
  - daily_benefits: base * 0.005
  - retraite_base: min(base, ceiling) * 0.1787 + max(base - ceiling, 0) * 0.0072
  - retraite_compl: min(base, ceiling) * 0.081 + max(min(base, 4 * ceiling) - ceiling, 0) * 0.091
  - invalidite_deces: min(base, ceiling) * 0.013
  - allocations_familiales: 0
  - csg_crds: base * 0.097
  - cfp: round(ceiling * 0.0025, 2)
  - total: maladie_1 + daily_benefits + retraite_base + retraite_compl + invalidite_deces + allocations_familiales + csg_crds + cfp
expected:
  base: 44400.00
  maladie_1: 2494.94
  retraite_base: 7934.28
  csg_crds: 4306.80
  total: 19251.77
```

**Example 2. Micro-entrepreneur in BNC services, started 15 May 2026 with Acre, plus dividends.** A consultant not attached to Cipav registers on 15 May 2026 and gets Acre. The start is before 1 July 2026, so the Acre rate is 12.8%, and it runs to the end of the third calendar quarter after the second quarter of 2026, that is 31 March 2027. All 2026 turnover is therefore at 12.8%. Turnover collected in 2026: EUR 30,000. Contributions 30,000 x 12.8% = 3,840. Training levy for a liberal profession 0.2% = 60. The client also received EUR 2,000 of dividends in 2026: the paying bank withholds social levies of 18.6% (CSG 10.6%, CRDS 0.5%, solidarity 7.5%), EUR 372. The edge: the same EUR 30,000 collected after the Acre period costs 25.6%, EUR 7,680, so, if that full rate is unchanged, the same-turnover budget doubles after the Acre period ends in March 2027.

```oa-check
name: Micro-entrepreneur BNC 2026 with Acre (start before 1 July 2026) and dividends
inputs:
  turnover: 30000
  dividends: 2000
steps:
  - contributions_acre: turnover * 0.128
  - training_levy: turnover * 0.002
  - total_urssaf: contributions_acre + training_levy
  - levies_on_dividends: dividends * (0.106 + 0.005 + 0.075)
  - same_turnover_full_rate: turnover * 0.256
expected:
  contributions_acre: 3840.00
  total_urssaf: 3900.00
  levies_on_dividends: 372.00
  same_turnover_full_rate: 7680.00
```

## Ask the client first

- **Legal form, all managers' shares and family rights.** For SARL/SELARL/EURL/SELARLU mandates obtain the collective holding and the spouse/Pacs/unemancipated-minor-child full-ownership/usufruct rights attributed by CSS L. 311-3, 11°. More than 50% follows the self-employed mandate route; at most 50% follows payroll (`france-payroll`). Establish distinct technical professional remuneration separately; an SAS/SASU president follows its own employee-equivalent mandate route.
- **Micro-entrepreneur or real base, which activity (sales, BIC services, BNC) and which caisse (general, Cipav, another CnavPL section).** This picks the rate table or the global rate.
- **Business start date, and whether Acre was granted and when.** The first two years use the flat base; Acre and the micro Acre column depend on the start date. For a 2026 ACRE claim obtain the actual statutory recipient-category or qualifying rural-commune evidence and, for a company, effective-control evidence; a start date and timely request alone are insufficient.
- **For a company taxed to IS: capital, share premiums, current account balances and dividends paid to the manager's household.** They set the dividend share added to the base.
- **Is the client on the RSA or the prime d'activité, or also employed or retired?** The first switches off the minimum contributions; the second does not.
- **Which document a figure comes from (provisional echeancier, regularised echeancier, avis) and for which year.** In 2026 the old and the reformed base can both appear.
- **Did the client's profession leave Cipav under the 2018 reform, or did the client exercise an option to stay?** This skill does not cover those cases: escalate.
- **For co-managers near half the shares, or holdings that changed during the year:** get the dated share register and spouse/Pacs/unemancipated-minor full-ownership/usufruct rights. Apply the statutory attributed collective holding, not each manager's nominal shares alone: more than 50% is self-employed for the mandate; at most 50% is employee-equivalent. The URSSAF legal-form summary and current CSS L. 311-3, 11° support these distinct routes.

Defaults while waiting (OpenAccountants working practice, not a legal rule): activity type or caisse unknown, do not compute; income unknown, apply the minimum bases; Acre unconfirmed in writing, no Acre; mainland or overseas unknown, ask; client both employed and self-employed, compute both sets and flag the case for review.

## Sources

| Source | URL | Read on |
|---|---|---|
| Code de la sécurité sociale, L. 131-6, L. 131-6-2, L. 131-6-4, L. 136-3, L. 136-6, L. 136-8, L. 613-7 (Légifrance, versions in force 24 Oct 2026) | https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006073189 | 2026-10-24 |
| Code de la sécurité sociale, D. 131-6-1, D. 613-1, D. 613-4, D. 621-1, D. 621-2, D. 621-3, R. 136-1, R. 243-16 (Légifrance) | https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006073189 | 2026-10-24 |
| Décret n° 2024-688 of 5 July 2024 (CSS D. 136-5, D. 621-1 to D. 621-3) | https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000049888566 | 2026-10-26 |
| CSS L. 136-8, version in force 31 Dec 2025 to 27 Jun 2026, with the application note of LFSS 2026 art. 12 II | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053278668/2026-05-26 | 2026-10-26 |
| Loi n° 2025-1403 of 30 December 2025 (LFSS 2026), art. 12 (capital-income CSG) and art. 23 (Acre) | https://www.legifrance.gouv.fr/loda/id/JORFTEXT000053226384/ | 2026-10-24 |
| URSSAF, plafonds de la Sécurité sociale (updated 1 Jan 2026) | https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/plafonds-securite-sociale.html | 2026-10-24 |
| URSSAF, taux artisan, commerçant, profession libérale non réglementée (updated 27 Feb 2026) | https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-ac-plnr.html | 2026-10-24 |
| URSSAF, taux profession libérale réglementée Cipav (updated 27 Feb 2026) | https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-plr-cipav.html | 2026-10-24 |
| URSSAF, taux profession libérale réglementée hors Cipav (updated 27 Feb 2026) | https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-plr-hors-cipav.html | 2026-10-24 |
| URSSAF, réforme de l'assiette sociale (updated 7 May 2026) | https://www.urssaf.fr/accueil/independant/comprendre-payer-cotisations/reforme-cotisations-independants.html | 2026-10-24 |
| URSSAF, quelles sont vos cotisations (updated 5 Oct 2026) | https://www.urssaf.fr/accueil/independant/comprendre-payer-cotisations/vos-cotisations.html | 2026-10-24 |
| URSSAF, calendrier de paiement des indépendants | https://www.urssaf.fr/accueil/independant/comprendre-payer-cotisations/calendrier-paiement-cotisations.html | 2026-10-24 |
| URSSAF, déclaration des revenus 2026 des indépendants, notice | https://www.urssaf.fr/files/live/sites/urssaffr/files/outils-documentation/formulaires-modeles/independant-notice-revenus-2026.pdf | 2026-10-24 |
| URSSAF, choisir votre statut juridique | https://www.urssaf.fr/accueil/choisir-forme-juridique/creer-societe.html | 2026-10-24 |
| URSSAF, taux de cotisations secteur privé (updated 1 Jan 2026) | https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html | 2026-10-24 |
| URSSAF auto-entrepreneur, l'essentiel du statut | https://www.autoentrepreneur.urssaf.fr/portail/accueil/sinformer-sur-le-statut/lessentiel-du-statut.html | 2026-10-24 |
| Service-public, prélèvements sociaux sur les revenus du patrimoine et de placements (checked 30 June 2026) | https://www.service-public.gouv.fr/particuliers/vosdroits/F2329 | 2026-10-24 |
| Décret n° 2026-69, arts. 1–3; CSS D. 131-6-3, reduced global rate, rounding, turnover limitation and 1 July creation gate, actual selected reading | https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053449085 | 2026-10-29 |
| BOI-BIC-CHG-40-50-40-40, §§10–20/40, tax-deduction timing only; old social-base commentary is superseded by current CSS | https://bofip.impots.gouv.fr/bofip/6560-PGP.html | 2026-10-29 |
| BOI-BNC-BASE-40-60-50-20, §§270–300, cash versus art. 93 A deduction timing only | https://bofip.impots.gouv.fr/bofip/4627-PGP.html | 2026-10-29 |
| CSS L. 311-3, 11°, actual rendered current clause: SARL/SELARL managerial collective ownership and spouse/Pacs/minor full-ownership/usufruct attribution | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051284232/2026-10-30 | 2026-10-31 |

The micro-entrepreneur Acre change is supported by décret n° 2026-69, arts. 2–3, and CSS D. 131-6-3: for creations from 1 July 2026, 75% of the full global rate rounded upward to the next tenth of a percentage point, subject to the non-exempt-component floor and the turnover limit. The earlier-start rates remain the published URSSAF column. Not yet confirmed: the Cipav and non-Cipav overseas rates; the supplementary pension and invalidité-décès rates of the CnavPL sections other than Cipav; the 2027 PASS for second-year flat bases; the Mayotte scales.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `fr-social-contributions` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/fr-social-contributions. If neither is available, confirm every figure against the official source pages cited above before relying on it.