Tax and Social Charges - the "Micro-Fiscal" and "Micro-Social" Options

Information about the taxes and social charges for the self-employed...

The social security regime for self-employed people is different to that of employees. A self-employed person must sign up to the RSI (Régime Social des Indépendants), which provides sickness benefits, maternity leave, and pensions.

• Find out more about the coverage provided by RSI (in French)
• Find out how much is reimbursed for medical visits and sick leave (in French)
• Understand how pensions work with the RSI (in French)

Social Charges

The auto-entrepreneur pays social charges (cotisations sociales) under a system known as the micro-social simplifié. These are quarterly (or monthly) deductions based directly on the previous quarter's (or month's) turnover. The sums involved 2018 are:

• 12.8% of turnover for those re-selling goods or materials
• 22% of turnover for those offering services
• 22% of turnover for those in "liberal" professions

Income Tax

Additionally, the auto-entrepreneur may opt to pay their income tax under a system known as the micro-fiscal simplifié. Again, payments are monthly or quarterly, based on turnover, and are:

• 1% of turnover for those re-selling goods or materials
• 1.7%  of turnover for those considered "commercial" or "artisanal"
• 2.2% of turnover for those in "liberal" professions

Assuming there are no additional revenues, this system means the auto-entrpreneur's income tax is fully paid-up on a "pay as you earn" basis, with no tax bill waiting in the future.

• Learn more about tax and social changes for auto-entrepreneurs

Value Added Tax

The auto-entrepreneur cannot charge nor reclaim value-added tax (TVA). The notice TVA non applicable, article 293 B du CGI must appear on all invoices.

• Undertand TVA non applicable

Further Information

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• Le Portail des Auto-Entrepreneurs

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