Being an entrepreneur in France: What’s my social protection?

• Health and maternity insurance, family allowances, work accidents, old age (basic): affiliation and payment of employer and employee contributions by the company to the Urssaf.
• Complementary pension: affliction with a pension fund of executives
• Provident scheme, etc.

• Health and maternity insurance, work accidents, old age (basic): affiliation to the Independent Social Security Regime
• Family allocation: affiliation to:
  • The Ursaff for liberal professions
  • Social security for independents, and for merchants and artisans
• Retirement-Disability-Death: Affiliation with an old-age pension fund that is either:
  • social security for the self-employed for tradesmen and craftsmen,
  • CNAVPL for certain liberal professions

• No unemployment insurance coverage
  Except in certain situations, and only on the part of their remuneration corresponding to a technical work contract, distinct from the social mandate, and subject to the recognition of this employment contract by the French Employment center (Pôle Emploi).
• Possible to subscribe to optional insurance

• No unemployment insurance coverage
• Possible to get optional insurance in a group insurance contract with:
  • The Social Guarantee of Business Managers (GSC)
  • The Association for the Protection of Independent Leaders (APPI)
  • April Insurance

• Depending on the risks, the contribution calculation base is either:
  • the remuneration paid to the manager,
  • or part of that remuneration:
    Segment A: 0 to 3 311euros per month
    Segment B: 3,311 to 13,244 euros per month
    Segment C: 13 244 to 26 488 euros per month
• For the CSG and the CRDS: the base corresponds to 98.25% of the remuneration.

• If subject to Income Tax: it is the taxable activity income before:
  • the 25% increase applied to the income in the event of non-adherence to an approved management center or association, or even to a chartered accountant, an accounting firm or a management and accounting association contracted by the tax authorities,
  • possible tax breaks,
  • the deduction of optional social contributions.

For individual entrepreneurs subject to the tax regime of the conventional micro-enterprise: the base corresponds to the turnover achieved after deduction of the standard abatement representative of expenses (except for the micro-social scheme where the base then corresponds to the turnover).

• If subject to the Corporate Tax: net remuneration paid to the manager, plus a fraction of the dividends received
• For the CSG and CRDS: all social security contributions (mandatory and optional) must be reinstated

• No minimum contribution to pay

• There are minimum contributions to pay if there is no profit or if there is a deficit

• CSG-CRDS: 9.2% on 98.25% of salary
• Sickness-maternity: 13% on the total salary
• Family allowances:
  • 5.25% on the totality of the remuneration
  • The rate of 3.45% (applying to earnings below 3.5 times the minimum wage) concerns only companies falling within the scope of the Fillon reduction.
  • Salaried employees not contributing to unemployment insurance are not concerned.

• Vocational training: 0.55% on the total salary
• Basic old-age insurance:
  • 15.45% on segment A
  • 2.30% on segment B
• The retirement of executives:
  • 7.75% on segment A
  • 20.55% on segments B and C
• + Contribution of 0.35% on segments A, B, C
• AGFF (Association for the management of the Agirc and Arrco financing fund):
  • 15.45% on segment A
  • 2.30% on segments B and C
• Pensions: 1.5% on segment A
• Work accidents: variable according to the risk of the company.
• Housing assistance: 0.10% within the ceiling of the SS.
• APEC : 0.06% on the portion of salary between tranche A and tranche B

• CSG-CRDS: 9.2% of the total activity income.
• Sickness-maternity:
  • from 0.85 to 2.20% if income less than 40% of the Pass,
  • 2.20% and 7.20% if income between 40% and 110% of the Pass
  • 7.20% if income exceeds 110% of the PASS (Annual Ceiling of the Social Security)

• Daily allowances: 0,85% within the limit of 5 times the Pass (artisans and traders only).
• Family allowances:
  • 0% for income below 110% of the Pass.
  • between 0 and 2.15% for income between 110% and 140% of the Pass.
  • 3.10% for income above 140% of the Pass.
  • Professional training: 0.25% (or 0.29% for craftsmen) of the Pass.
• Basic old-age insurance:
  • Traders and craftsmen: 17.75% within the limit of the Pass, and 0.6% beyond 1 Pass
  • Liberal professions: 10.1% within the limit of 1 Pass and 1.87% between 1 and 5 times the PASS.
• Additional old-age insurance:
  • Traders and craftsmen: 0.7% within the limit of 1 PASS, 0.8% for the income range between 1 and 4 times the PASS.
  • Liberal professions: variable from € 1,277 to € 16,597 depending on income.
• Pensions:
  • Traders and craftsmen: 1.30% within the limits of the PASS,
  • Professions: 76, 228 or 380 euros depending on the class chosen.

• Employer payroll taxes represent about 40% of gross executive compensation and 52% of net compensation.
  The employer and employee charges represent globally:
  • 80% of the net remuneration paid to the officer,
  • or 62% of his gross remuneration (40% of employer contributions and 22% of employee contributions).

• Social security contributions represent 45% of the total amount of the net remuneration paid to the executive officer or the amount of the profit (for an individual entrepreneur).

• Hospitalization: 80%
• High Risk: Total Reimbursement
• Small risks: 70 – 65 – 60 – 30 – 15%
• Daily sickness-maternity benefits capped
• Accidents at work: Total coverage + higher benefits
• Supplementary pension of executive (if remuneration with the ceiling)
• Family allowances

• Hospitalization: 80%
• High Risk: Total Reimbursement
• Small risks: 70 – 65 – 60 – 30 – 15%
• Daily allowances in case of hospitalization, illness or accident (for traders and craftsmen only).

Rest allowance and lump sum daily allowance in case of maternity (subject to minimum income conditions)

• No accident insurance
• Basic and Compulsory Supplementary Retirement
• Family allowances