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Self-employed workers: lower social security contributions

Published on January 10, 2023 by Pierre Belhache - 3 mins reading time
Professionals Procedures Urssaf Self-employed

The degressivity of the sickness-maternity contribution payable by self-employed workers has been reinforced and applies to contributions paid from January 1, 2022. Full details of this reduction in social security contributions.

A measure for the lowest-income workers

The Purchasing Power Protection Act passed in August 2022 provides for a reduction in social security contributions for self-employed workers operating in mainland France.

The measure is aimed at the lowest-income workers, earning less than 110% of the annual Social Security ceiling (PASS), i.e. less than 45,250 euros net in 2022, or less than 48,391 euros net in 2023.

A reduction applicable from January 1, 2022

The reduction in contributions announced by the decree of December 7, 2022 applies to social security contributions due for 2022.

In concrete terms, in December 2022, self-employed workers received a payment schedule for their 2023 provisional contributions, taking into account the new calculation of the health contribution. This will be revised next spring following the 2022 income tax return.

How much is the reduction?

The level of reduced contributions depends on the nature of the activity and the level of income received.

Here are the new rates.

For craftsmen, shopkeepers and unregulated professionals (2022 rate)

  • The new rate is 0.50% (previous rates ranged from 0.85% to 4.02%) for professional income below €16,454.
  • The rate is progressive and varies from 0.50% to 4.50% (previous rates ranged from 4.02% to 4.93%) when professional income is between €16,454 and €24,682.
  • The rate is progressive and varies from 4.50% to 7.20% (previous rates ranged from 4.93% to 7.20%) when professional income is between €24,682 and €45,250.

For craftsmen, shopkeepers and unregulated professionals (2023 rate)

The new health contribution rate applicable in 2023 depends on the professional income received.

  • For professional income of less than €17,597: 0.50%.
  • For professional income between €17,597 and €26,395: from 0.50% to 4.50%.
  • For professional income between €26,395 and €48,391: from 4.50% to 7.20%.
  • For professional income between €48,391 and €219,960: 7.20%.
  • For professional income in excess of €219,960: 6.50%.

For a regulated liberal profession (2022 rate)

  • For professional income below €16,454: 0% (previous rates ranged from 1.50% to 3.32%).
  • For professional income between €16,454 and €24,682: from 0% to 4% (previous rates ranged from 3.32% to 4.23%).
  • For professional income between €24,682 and €45,250: from 4% to 6.50% (previous rates ranged from 4.23% to 6.50%).
  • For professional income in excess of €45,250: 6.50%.

For a regulated liberal profession (2023 rate)

  • For professional income of less than €17,597: 0%.
  • For professional income between €17,597 and €26,395: from 0% to 4%.
  • For professional income between €26,395 and €48,391: from 4% to 6.50%.
  • Over 48,391 euros: 6.50%.