Module 218 min2070 wordsFree — no account
Joining the self-employed scheme: registration, contribution base and reduced fee
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 257 words · 3 min
Worked example
The lowest base of the general table
A worker in the first bracket of the general table who chooses the minimum base of 950.98 € applies the five rates, which add up to 31.50 %. The monthly contribution is 950.98 € × 31.50 % = 299.56 €, rounded to the cent. Choosing the maximum base of the same bracket, 1,300 €, would give 409.50 €.
Practical case
Marta's hair salon
Marta registered in RETA in January 2024 for a previous project, enjoyed the reduced fee and de-registered in June 2024. In March 2026 she registers again for her salon, expecting net earnings of 1,400 € a month, and chooses the minimum base of her bracket in the 2026 general table. Can she claim the reduced fee? Which bracket and base apply, and what is her monthly contribution?
Hint: Check the waiting period that applies when the reduction was already used, then place 1,400 € in the general table and apply the five 2026 rates.
Show the solution
She already enjoyed the reduction in an earlier registration, so she needs three years without registration before claiming it again; less than two years have passed since June 2024. With 1,400 € a month she falls in bracket 2 of the general table, over 1,300 € and up to 1,500 €, with a minimum base of 960.78 €. The rates add up to 28.30 + 1.30 + 0.90 + 0.10 + 0.9 = 31.50 %. Contribution: 960.78 € × 31.50 % = 302.65 €.
Answer: No reduced fee; bracket 2, base 960.78 €, 302.65 € a month
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.