7. Social Security Contributions in France

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

7.3. French Social Security Contributions for Self Employed Persons

If you are self-employed in France then the level of your contributions will depend on the legal and tax status of your business, eg limited company, micro-entreprise, auto-entrepreneur.

The rules are complex and can only really be summaried here.

For those seeking more information, you need to refer to our detailed review of social security contributions for the self-employed in our pages on Starting a Business in France.

Broadly speaking, however, social security charges are around 45% of net profits, as follows:

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.

For those registered as a micro-entreprise or auto-entrepreneur the rules are different, as they pay social security contributions as a percentage of their turnover, not of their net profits. So the charge may well be a lot less (or more) than the average figure given above. You need to refer to our business pages above for more information.

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?