7. Social Security Contributions in France

1. 7.1. Basic Rules
   7.2. Employers and Employees
   7.3. Self-Employed
   7.4. Retired Persons
   7.5. Early Retirees
   7.6. Social Charges (CSG/CRDS)

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7.3. French Social Security Contributions for Self Employed Persons

If you are self-employed then the level of your contributions are around 40% of net income, depending on your legal and tax status, and the nature of the business in which you are engaged.

Once again, therefore, the following figures should be only as a general guide.


Table - Self-Employed Rates

Charge	Rate
Family Benefits	5.40%
Health/Sickness	6.5%
Social Charges	8%
Invalidity Benefit	2%
Pension	23%
Training Levy	0.15%
Total (say)	45%

There are various exemptions that operate for the self-employed, notably in relation to those starting a business in a development area, or out of unemployment.

There are also concessions for those on a low income.

Finally, those registered as an autoentrepreneur pay social security contributions as a percentage of their turnover, not of their net income.

You can read a more detailed review of social security contributions for the self-employed in our pages on Starting a Business.

If you are based in France, but earn business or salaried income from both the UK (or other country) and France, then you are also liable for health insurance charges on the UK income. You can read more at Resident or Non-Resident?

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