Under the micro-social regime applied to micro-entrepreneur status, compulsory contributions are paid when monthly or quarterly sales declarations are made, at variable rates depending on the nature of the activity. What do they cover? Sickness cover, maternity and paternity leave, family allowances, pension rights... What social protection is an auto-entrepreneur entitled to?
Social security contribution rates for micro-businesses
Social security contributions for micro-entrepreneurs are deducted directly from sales declared to Urssaf on a monthly or quarterly basis. The rates applied differ according to the nature of the auto-entreprise, i.e. :
- 12. 8% for merchandise sales activities
- 22% for craft or commercial services and unregulated self-employed activities
- 22. 2% for regulated liberal professions
ACRE beneficiaries see these rates halved for the first year of activity. Social security contributions are deducted only if the micro-entrepreneur generates sales.
While these contributions mainly concern social security contributions, a small portion is allocated to vocational training, at 0.10%, 0.20% or 0.30% of sales.
The micro-entrepreneur health insurance scheme
Since the 2018 reform, the Sécurité Sociale des Indépendants (SSI) has replaced the Régime Social des Indépendants (RSI). The aim being to affiliate all self-employed workers to the general scheme, including under micro-business status.
All auto-entrepreneurs registered since 2020 are automatically affiliated to the Caisse Primaire d'Assurance Maladie (CPAM). And all micro-businesses created before January 1, 2019 have been progressively attached to the CPAM.
Reimbursement of medical expenses
For all healthcare expenses, micro-entrepreneurs enjoy the same reimbursement rates as beneficiaries of the general Social Security system.
This means that consultations with doctors and other healthcare professionals, prescriptions for treatment and medication, and hospitalizations are covered by the CPAM in the same way as for salaried employees.
Please note: micro-entrepreneurs may also be eligible for universal health coverage (CMU) if their low income does not exceed the current rates.
Daily benefits in the event of sick leave or workplace accident
The daily allowance scheme for micro-entrepreneurs is in no way comparable to that of salaried employees.
To receive daily benefits in the event of illness or accident, a micro-entrepreneur must :
- Be affiliated with SSI for at least 12 months
- Have paid your social security contributions
- Proof of annual income equal to or greater than the current scale after standard deduction
No compensation is paid for absence of less than 7 days. A waiting period of 3 days applies for sick leave of more than 7 days or hospitalization. The amount of the daily allowance is calculated on the basis of average annual income over the previous three years. In addition, within the micro-entrepreneur status, compensation terms vary according to the nature of the activity.
It may therefore be worthwhile to take out a provident insurance policy to provide better coverage in the event of work stoppage, and to protect yourself against the risks of disability, loss of independence, professional incapacity or death, thanks to private insurance.
Daily maternity benefits
Maternity leave for auto-entrepreneurs is the same as for salaried employees, i.e. 6 weeks before childbirth and 10 weeks afterwards.
To claim maternity benefits, you must :
- Be affiliated for at least 10 months to the self-employed workers' scheme
- Keep up to date with social security contributions
- Cease all professional activity for a minimum period of 44 consecutive days, starting 14 days before the expected date of delivery.
Maternity benefits are calculated in the same way as sickness benefits.
Lump-sum maternal rest allowance
This allowance is paid in two instalments: the first at the end of the 7th month of pregnancy and the remainder after the birth. The lump sum depends on average annual earned income, and may be reduced by 90% if this is below the applicable threshold.
Paternity leave
As of July 1, 2021, paternity leave has been increased from 11 to 25 consecutive days for one child, and from 18 to 32 consecutive days in the case of multiple births. Micro-entrepreneurs can claim paternity leave within 4 months of the birth or adoption of a child.
Pension contributions for auto-entrepreneurs
Micro-entrepreneurs are subject to minimum sales thresholds in order to validate their pension entitlements. The amounts in force vary from year to year and from business to business.
Please note: it is not possible to validate more than 4 quarters per year, regardless of sales figures, and even if you combine micro-entrepreneurship with salaried employment.
CAF family and social benefits
There is no distinction between micro-entrepreneurs and general scheme beneficiaries when it comes to CAF benefits. Family allowances, activity bonuses, etc. The applicant's income and household composition are taken into account, regardless of the status of the professional activity.