The social security contributions of almost 600,000 auto-entrepreneurs will increase on July 1, 2024. In return, these professionals will be able to obtain more supplementary pension rights.
Liberal auto-entrepreneurs concerned
Since 2018, auto-entrepreneurs have gradually switched over to the general Social Security system. Although they contributed 21% of their annual sales, the contributions paid did not entitle them to a supplementary pension. In fact, the funds were intended to cover sickness, maternity, disability, death and basic retirement benefits.
A decree dated May 30, 2024 modifies the overall rates of contributions for self-employed micro-entrepreneurs from July 1, 2024. In return, they will be able to contribute to their supplementary pension.
More precisely, the Fédération nationale des auto-entrepreneurs (FNAE) specifies that the increase in contributions will apply differently depending on whether the professional is affiliated to CIPAV, the main pension fund for the liberal professions, or the general scheme. For those affiliated to CIPAV, the overall rate will rise from 21.20% to 23.20%, an increase of 2 points that will be deducted from their micro-entrepreneur bank account on July 1, 2024.
For auto-entrepreneurs in BNC under the general scheme, the overall rate rises from 21.1% to 23.1% from July 1 to December 31, 2024, from 23.1% to 24.6% from January 1 to December 31, 2025, and from 24.6% to 26.1% from January 1, 2026.
According to FNAE estimates, a contribution rate of over 26% would result in an average supplementary pension of 75 euros per month. This remains an average estimate. In other words, the exact amount of the pension will depend on sales and the number of years of contributions. Generally speaking, the more a micro-entrepreneur contributes today, the higher the supplementary pension he or she will receive on retirement.
Social security contributions: what changes on July 1, 2024? https://t.co/ur1YkFQDV9 via @servicepublicfr
- Cedef documentation (@DocCedef) June 27, 2024
Extended combination of employment and retirement
The pension reform allowed the creation of new pension rights in the context of multiple jobholding. However, its application was limited, particularly in the case of supplementary pensions.
On May 16, the Conseil de la Protection Sociale des Indépendants (CPSTI) (Social Protection Council for the Self-Employed) approved the possibility for shopkeepers and craftsmen affiliated to the Supplementary Scheme for the Self-Employed (RCI) who are working on a full employment-retirement basis, and the unregulated liberal professions, to create new supplementary pension rights. The rights acquired will be calculated on the same basis as the first supplementary pension.
For CIPAV self-employed workers, it is now possible to combine employment and retirement for the supplementary part of their pension. The granting of this second pension is not automatic. Micro-entrepreneurs concerned must submit a request to CIPAV.