7. Social Charges/Contributions in France
- Basic Rules
- Employers and Employees
- Retired Persons
- Early Retirees
- Social Charges (CSG/CRDS)
7.3. 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, or micro-entreprise.
The rules are complex and can only really be summarised here.
- If you have micro-entreprise business tax status you will pay social security contributions as a percentage of your turnover, whose rates will vary by type of business - between 12% to 23%.
- If you operate on the basis of the régime réel then you pay social security contributions after deduction of your actual eligible costs, at a level of around 45% of net profits. Most social security contributions are a deductible expense for income tax.
There are various exemptions and reliefs that operate for the self-employed, notably for low profits and business start-ups.
You need to refer to our detailed review of social security contributions for the self-employed in our pages Guide to Micro-Entrepreneur and Social Security Contributions for Business Owners for those not operating as a micro-entreprise.
Next: Retired Persons
Back: Employers and Employees
If you would like to receive regular information on French taxes, French property ownership and living in France, then you can register to receive our free monthly Newsletter.
The Guides to France are published for general information only.
Please visit our Disclaimer for full details.