Not very happy news for micro entrepreneurs, who are registered for a non commercial activity (profession liberale/ BNC/ Benefice non commercial). The % of the revenue charged by URSSAF for social security will increade progressively in several stages.

This change does not concern other micro-entrepreneurs, or liberal professions under “regime réel”.

For those who have opened their ME after 2018 and does not belong to CIPAV for pension (CIPAV is only for several very specific areas of activity – professions liberales reglementés), the total URSSAF charges will increase from 21.1% currently to 23.1% as of July 2024, 24.6% in 2025 and 26.1% in 2026. This translates into approximately 20€ to pay more for each 1000€ as of July 2024, and by 2026 you will be paying 50€ more in total.

For ME’s open before 2018 and for those with CIPAV the increase will be to 23.2% in July 2024 only.

You might wonder, where this change is coming from? This is due to the fact the contributions to the pension fund (a part of your global social contribution) have being managed through a different organisation now for several years, which involves higher costs. The contributions have not been increased accordingly straight away, so the gouvernement is catching up now, to align the contributions of liberal professions with the the rest.

The global charge to cover the costs of the social insurance is 44% of your net revenue. As a micro entrepreneur, you do not calculate your real net revenue. Instead, the gouverement is deducting a set % from your turnover. For liberal professions that is 34%. Therefore, the social charges should be 44% on 66% of your turnover – or 29% of your gross income. Taking that into consideration, we can conclude that the planned increase does not go all the way to cover the costs of the social system. I’ll leave it up to you to decide whether this is a good or bad thing.

I will also leave it up to you to decide whether you will want to increase your prices to accommodate for higher contributions.