Home Properties Rentals Guides to France Service Directory French News
Login | Register

News in France
French News
Building & Renovation
Business in France
French Life
French Taxation
Health in France
Money in France
Property Picks
Property in France
Travel in France

Site News

Property Market Reports
Main Menu
Search
RSS
Newsletter
Guides To France
Contact the Editor

Search from our database of over 10,000 properties and find your dream home today!
Price
Region
Bedrooms



Micro-Entrepreneur Social Security Rates in 2016

The level of the fixed rate social security contribution payable by some micro-entrepreneurs has been slightly increased for 2016.

The default social insurance regime for micro-entrepreneurs is a basic flat rate 'cotisation', which varies from 13.40% to 23.10% of turnover.

Those whose activity is a sale (trading) based business (commerçants), or who run a cafe/restaurant, or who let out furnished accommodation as a registered business activity have hade their rate increased this year from 13.30% to 13.40% of turnover.

Trade based activities (artisans) and sales agents (agents commercials) have had their rate increased from 22.90% to 23.10% of turnover.

The main rates for the professions libérales remains the same, at either 23.10% (RSI registered) or 22.90% (CIPAV registered).

In addition to the main social security contribution, micro-entrepreneurs also pay a small fixed percentage professional training levy, called la contribution de formation professionnelle (CFP).

Sales based businesses are also required to affiliate to their local Chambre de Commerce et d'Industrie (CCI) and trade based professions to the Chambre des Métiers et de l'Artisanat (CMA) . You can read more on this process at Micro-Entrepreneur Business Registration.

Finally, micro-entrepreneurs can also elect to pay a flat rate income tax charge on their business earnings, called the versement libératoire de l'impôt sur le revenu (IR).

If they do not choose this option their business earnings are rolled into their other income and they are charged at the marginal rate of income tax that applies to their total income.

The table below gives the rates for each of the five micro-entrepreneur business sector groups for this year is as follows:

Activity
Cotisation
CFP
IR
Chambres
Total
BIC Commercial
13.40%
0.1%
1.00%*
0.0015%
14.515%
BIC Services Artisans
23.10%
0.3%
1.70%
0.48%
25.58%
BIC Services Commerical
23.10%0.3%
1.70%
0.44%
24.144%
Professional RSI
23.10%0.3%
2.20%
0%
25.60%
Professional CIPAV
22.90%
0.2%
2.20%
0%
25.30%

*The rate for landlords of furnished lettings is 1.7%.

Related Reading:

This article was featured in our Newsletter dated 03/02/2016





Advertising Links Help Info France Information Regions Version Francaise Forums

Copyright © French-Property.com | Property in France | Rentals France