The relief that no longer comes on its own

Worked example

Marc's relief, as a self-employed person then under the micro regime

Expected income: 34 000 €, below the 36 045 € matching 75 % of the annual ceiling of 48 060 €. As a self-employed person, the relief is worth 25 % of the sickness, maternity, family allowance, basic pension and invalidity-death contributions. Had he chosen the micro regime, his contribution rate would have been reduced to 75 % of the normal rate until the end of the third calendar quarter following his launch. In both cases, with no claim within sixty days, he would have nothing.