Guide to Micro-Entrepreneur Business in France

6. Status of Spouse/Partner

6.1. Options

Where a spouse/civil partner plays a regular part in the running of a business, even though it may be run primarily by their partner they must be assigned a recognised legal status.

In part this is to ensure the spouse has some form of social protection in the event of the death of their partner, but it is also to control the use of undeclared labour.

There are substantial penalties for a failure to declare a spouse/partner, as we set out in Declaration of Spouse in a French Business.

Where the spouse/partner is involved in the regular running of a micro-entreprise business there are three options:

i. Separate Registration - As a general rule, it makes no sense for the spouse/partner to also register separately as a micro-entrepreneur, for although each may perform different roles there is only one business entity and sales.

That said, if there are two distinct set of products or services that can be invoiced separately then separate registration might make sense.

ii. Salaried Employee - It is possible for the spouse/partner to be a salaried employee of the business (conjoint salarié), but the social security obligations of this option are such that it would be an expensive and unnecessary route to take; the salary and employment costs of the spouse would not be tax deductible, as would be the case in a company structure.

iii. - Associate - A more sensible solution is for the spouse/partner to become a conjoint collaborateur in the business.

Since 2022 it is possible for those cohabiting to opt for the status of conjoint collaborateur.

The status of conjoint collaborateur is limited to a maximum of five cumulative years. After this period, the spouse/partner must adopt an alternative status of conjoint salarié. Alternatively, the micro-entreprise closed and a company struture created.

To hold the status it is not possible for the conjoint collaborateur to be directly remunerated.

Nevertheless, they must pay social security contributions. The fiscal implications of conjoint collaborateur status are considered below.

6.2. Social Security Contributions

In terms of social security contributions (cotisations) a conjoint collaborateur pays at the standard fixed percentage micro-entrepreneur rate that applies for the type of activity.

That is to say, for 2026 the basic rates are as follows:

Commercial Activity - 12.30%
Service Activity - 21.20%
Liberal Activity (CIPAV) - 23.20%
Liberal Activity (BNC) - 25.60%

However, unlike the main owner who pays the fixed rate on 100% of the turnover of the business, the conjoint collaborateur has the choice of paying that standard fixed rate on either:

A lower percentage of the total turnover of the business, or;
A notional profit figure.

The choice of which option to use is up to the business owner and their spouse. You need to carefully do your maths, as the differences can be significant. As a general rule, where your actual turnover is lower than the notional profit figure it is more advantageous to adopt the percentage of turnover option.

i. Percentage of Turnover

Under this option the spouse pays cotisations on either 58% or 46% of the turnover of the business. The 58% figure applies to all business activities, except for those in one of the liberal professions who pay on 46% of the total turnover.

So the formula for determining the amount payable, depending on business activity, is as follows:

Commercial Activity - Turnover x 58% x 12.30%
Service Activity - Turnover x 58% x 21.20%
Liberal Activity (CIPAV) - Turnover x 46% x 23.20%
Liberal Activity (BNC) - Turnover x 46% x 25.60%

Thus, if a commercial business realises €10,000 turnover the annual social security charge payable would be 12.3% x (58% x €10,000) = €713.

The percentage cotisations rate will increase if the spouse also opts to pay income tax with their social security contributions (see below).

ii. Notional Profit

Under this option, social security contributions for the conjoint collaborateur are calculated on a fixed notional income.

This amount is independent of the actual turnover declared by the micro-entreprise. Accordingly, the selection of this option will depend on an assessment of the turnover of the business.

The amount payable annually will depend on the activity of the business, as follows (2026):

Commercial activity: 12.3% of €32,040 = €3,940
Service activity: 21.2 of €18,583 = €3,939
Liberal activity: 25,6 % of €11,165 = €2,858
Liberal activity (Cipav) 23,2% of €11,165 = €2,590

The fixed sum (based on the annual social security ceiling , the plafond annuel de la sécurité sociale) is revised each year.

In practice, these charges are not always being collected, as we set out in an article we published in our Newsletter, which you can find at Micro-entrepreneur Spouse Social Security Contributions. However, do not rely on it!

6.3. Income Tax

In terms of income tax, the total income of the business is taxed as part of the household income under the personal income tax system, although it is possible for the business to opt for separate fixed percentage income tax deductions, which we set out in our section on Income Tax.

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