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Micro-Entrepreneur Charges in 2018

The level of the fixed rate social security contribution payable by micro-entrepreneurs has been slightly reduced for this year.

The default social insurance regime for micro-entrepreneurs is a basic flat rate charge on turnover, which this year varies from 12.80% to 22.00%.

  • Those whose activity is a trading based business (commerçants), including those who run a cafe/restaurant, or who run a chambre d'hôte have had their rate decreased this year from 13.10% to 12.80% of turnover.
  • The rate for trade based activities (artisans) and sales agents (agents commerciaux) has also reduced from 22.70% to 22.00% of turnover.
  • The rate for all the liberal professions (professions libérales) is a single rate of 22.00%, where previously two different rates applied (22.70% and 22.50%), depending on the social insurance fund with whom you were registered, either RSI or CIPAV.

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).

Finally, micro-entrepreneurs can also elect to pay a flat rate income tax charge on their business earnings, called the versement fiscal libératoire de l'impôt sur le revenu (IR). Whether it makes sense to do so depends on the level of your total income. There are also maximum income limits imposed on its use, which you can read about in our guide below.

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

The table below gives the various rates for each of the five micro-entrepreneur business categories for this year. If you have not elected for the IR  this can be deleted from the sum payable.

Activity
Cotisation
IR
CFP
Chambre
Total
BIC Commercial
12.80%
1.00%
0.1%
0.0015%
13.91%
BIC Services Artisans
22.00%
1.70%
0.3%
0.48%
24.48%
BIC Services Commercial
22.00%1.70%
0.3%
0.044%
24.04%
Professional RSI
22.00%2.20%
0.3%
0%
24.50%
Professional CIPAV
22.00%
2.20%
0.2%
0%
24.40%

In addition to the change in rates, turnover limits for micro-entrepreneurs have also been doubled this year, although the turnover limit for VAT exemption remains unchanged. You can read about these changes in our recent article Microentrepreneur Turnover Limits 2018.

Related Reading:

This article was featured in our Newsletter dated 08/02/2018





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