Starting in 2026, after you declare your 2025 income, the way social contributions are calculated for self-employed workers in France will change. If you are an artisan, trader, professional (regulated or not), or a medical practitioner/auxiliary, this reform will concern you. Micro-entrepreneurs (auto-entrepreneurs) are not affected.

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1. What is changing?

A single calculation base

• Today:
  • Social contributions are calculated on your net professional income after expenses and after deducting social contributions.
  • CSG-CRDS contributions are calculated on a higher base net income + reintegrated deductions.
• From 2026:
  • Both social contributions and CSG-CRDS will use the same base.
  • The base will be your gross professional income minus professional expenses, minus a flat 26% decution
  • Social contributions will no longer be deducted before calculating the base

This makes the system easier to understand and closer to what employees have. It will also be easier to estimate your social security charges.

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2. Why this reform?

• To simplify the system with one base for everything.
• To improve retirement rights: a larger share of what you pay will now go towards pensions, les to CSG-CRDS.
• To keep overall contributions stable: even if some rates increase, the total amount of social charges should stay roughly the same.

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3. Who is affected?

• Included: artisans, traders, liberal professions (regulated or not), medical auxiliaries.
• Excluded: auto-entrepreneurs, artist-authors, and seafarers.
• Special case – micro-fiscal regime: instead of the 26% allowance, the usual fiscal allowance of 71%, 50% or 34% (depending on your activity) will apply to your turnover.

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4. New contribution rates

Since the base is reduced (thanks to the 26% allowance), contribution rates are being adjusted upward so that overall payments remain balanced. Key changes include:

• Health contribution: a single full rate of 8.5% for everyone (instead of 6.5–6.7% depending on status).
• Basic retirement (uncapped): from 0.60% → 0.72%.
• Supplementary retirement (artisans, traders, non-regulated):
  • Capped portion: 7% → 8.1%.
  • Above Social Security ceiling: 8% → 9.1%.
• Basic retirement (regulated professions, incl. medical auxiliaries): from 8.23% → 8.73%.
• Supplementary retirement (Cipav professions):
  • Capped portion: 9% → 11%.
  • Above ceiling: 22% → 21% (slight decrease).

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The above are some examples of the changes to the contribution rates. Having looked at them in detail, I notice many are scaled depending on revenue level. So my personal first impression is that social charges may go down slightly for those with lower income, and increase for the more profitable businesses.

6. When does it start?

• 2025 income: still under the old rules.
• 2026 (April): when you declare your 2025 income, the new calculation base and rates will apply for the first time.

Source: URSSAF article in full

Are you unsure what that means for you?

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