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URSSAF contributions for the self-employed

Self-employed workers in France — travailleurs non salariés (TNS), covering independent contractors, tradespeople, shop owners, liberal professionals and majority shareholders of an SARL — pay social contributions to URSSAF under two distinct schemes in 2026. Auto-entrepreneurs (micro-entrepreneurs) apply the micro-social flat-rate levy to their declared turnover on a monthly or quarterly basis: 12.3% on goods sales and furnished accommodation (BIC purchases-sales category), 21.2% on commercial or artisanal services (BIC), 25.6% on unregulated liberal professions (BNC). TNS operating under the régime réel (actual-income basis) — meaning contributions calculated on real, not forfeit, income — make provisional contributions based on the income of the two previous years: contributions for year N are first computed on N−2 income, then adjusted on N−1 income as soon as it is declared, and regularised on the actual income of year N once that in turn is declared (income tax return, form 2042 C PRO, on impots.gouv.fr). Missing or late declarations attract a 5% surcharge plus 0.2% monthly interest on unpaid amounts. Knowing which scheme and caisse (social fund) apply to your situation is the essential first step before any payment.

Up to date for 2026 — verified on June 27, 2026Official procedure, no printed formGuide: about 25 min

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Deadlines

Monthly or quarterly, by election
Micro-entrepreneurs choose one of the two frequencies; the election applies for the calendar year.
Annual payment schedule
Self-employed workers on the real regime pay on a schedule built from the prior year's income, then settle the difference.

Documents to prepare

  • Turnover collected over the period, split by activity type
  • Social security number and SIRET number
  • Applicable scheme — micro-social or real
  • The year's contribution assessment notice, for the real regime
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Micro-entrepreneurs reporting turnover monthly or quarterly under the micro-social scheme
  • Self-employed workers on the real regime — craftspeople, traders, liberal professions, majority company directors
  • Two distinct schemes under one label: micro-social takes a percentage of turnover, the real regime taxes declared professional income

Worked example

A craftsman on the actual-income regime: provisional contributions, then regularisation

Julien Morin, a joiner running a sole proprietorship (entreprise individuelle) on the actual-income regime (a craftsman affiliated to the Sécurité sociale des indépendants), declared €55,000 of professional income for 2024 and earns €68,000 in 2025. In early 2026 the administration does not yet know his 2025 income, so the provisional contributions URSSAF calls are computed on his 2024 income, the latest declared. In June 2026, Julien declares his 2025 income (€68,000) in his income tax return, form 2042 C PRO. That figure does two things: it regularises the contributions paid for 2025 and early 2026, and it adjusts the provisional contributions for the rest of 2026 and early 2027. If his 2025 contributions had been called on an income below €68,000, the regularisation ends in a top-up to pay — something to budget for. His 2026 contributions only become final once his 2026 income is declared, in 2027.

How to fill it in, step by step

  1. Identify your tax scheme and affiliated fund (SSI/URSSAF for the vast majority of TNS; CIPAV for the relevant regulated liberal professions) to determine the applicable contribution rate, payment frequency and declaration channel before making any payment or filing.
  2. Auto-entrepreneur: log in to autoentrepreneur.urssaf.fr before the deadline (end of the month following the quarter, or end of the month following the declared month) and enter your gross turnover for the period — even if it is zero — to avoid any flat-rate surcharge for non-declaration.
  3. TNS on the régime réel: check the provisional quarterly contribution notice issued by URSSAF, request a downward modulation online if your expected income for the year is significantly lower than the reference income (more than 30% below), then settle the amount due before the applicable due date (5 Feb, 5 May, 5 Aug or 5 Nov).
  4. File the annual income declaration — form 2042 C PRO, section on revenus des professions non salariées (non-salaried professional income) — on impots.gouv.fr before the deadline for your geographic zone (late May or early June depending on your département) to trigger URSSAF's calculation of the annual regularisation.
  5. Review the regularisation notice (avis de régularisation) issued by URSSAF between September and December of the following year: pay any balance due within 30 days with no additional surcharge, or — if you have overpaid — opt to offset the surplus against future provisional calls or request a direct refund.

The form, line by line

Turnover reported (micro-entrepreneur)
Reported online monthly or quarterly, even when nil: this declaration triggers the flat social levy (12.3 % sales, 21.2 % BIC services, 25.6 % unregulated liberal professions in 2026).
Provisional contribution call (actual regime)
Computed first on the income of the year before last, then adjusted on the previous year's income as soon as it is declared; adjustable downwards if expected income is more than 30 % lower, but an underpayment above 30 % exposes to a 10 % surcharge.
Business income on the 2042-C-PRO
The annual income return triggers the adjustment notified by URSSAF between September and December: balance payable within 30 days, or overpayment offset or refunded.

Good to know

  • Minimum contributions apply even at zero profit: TNS on the régime réel (not micro-entrepreneurs) owe compulsory minimum contributions — approximately €1,162 in 2026 for basic pension and disability/death cover — regardless of whether income is nil or negative. Budget for this from your first loss-making year to avoid a formal URSSAF demand notice.
  • Excessive modulation is penalised at 10%: any modulation leading to an underpayment of more than 30% of contributions actually owed triggers a 10% surcharge on the shortfall, on top of the standard regularisation. When uncertain, keep the original provisional calls and wait for the overpayment to be refunded at regularisation.
  • Breaching micro-entrepreneur thresholds two years running triggers automatic exit: if turnover exceeds €203,100 (goods/accommodation) or €83,600 (BIC/BNC services) for two consecutive calendar years, you automatically leave the micro-social scheme on 1 January of the year after the second breach and switch to régime réel contribution rules.

Common mistakes

  • Failing to file a nil turnover under the micro-entrepreneur scheme: the return is still due every month or quarter, even at zero, and it is its absence that triggers the penalty.
  • Confusing the two schemes behind the same URSSAF name: the micro-social scheme takes a percentage of turnover received, the actual-basis scheme a percentage of declared professional income - the deadlines and the bases have nothing in common.
  • Reducing provisional contributions too far: underpaying by more than 30% of the contributions actually due triggers a surcharge, where keeping the original instalments would only have cost a cash advance.
  • Assuming a loss-making year removes the duty to contribute: on the actual-basis scheme, minimum basic pension and invalidity-death contributions remain due even on nil or negative profit.
  • Forgetting that the adjustment comes AFTER the income tax return: the balance notified between September and December falls due within thirty days, on cash that a first trading year rarely has set aside.

Frequently asked questions

What are the 2026 URSSAF micro-social contribution rates for auto-entrepreneurs?

In 2026, the micro-social flat-rate levy stands at 12.3% of turnover for goods sales and accommodation (BIC purchases-sales category), 21.2% for commercial or artisanal service activities (BIC services), and 25.6% for unregulated liberal professions covered by the Sécurité sociale des indépendants (SSI) under the BNC category. Regulated liberal professions affiliated to CIPAV (architects, consulting engineers, certain surveyors, non-conventioned psychotherapists, etc.) pay an all-in micro-social rate of 23.2% to URSSAF, which redistributes the CIPAV share internally. Note: doctors fall under CARMF and chartered accountants under CAVEC — neither group is a CIPAV affiliate.

When are quarterly TNS provisional contributions due in 2026?

Provisional contributions are called in four quarterly instalments, due on 5 February, 5 May, 5 August and 5 November. Alternatively, TNS can opt for monthly payments by notifying URSSAF before 1 December of the preceding year. The annual regularisation notice — adjusting contributions to match actual income — is typically sent by URSSAF between September and December of year N+1, following receipt of the 2042 C PRO declaration for year N.

How does a micro-entrepreneur declare turnover to URSSAF?

Declarations must be made exclusively online via autoentrepreneur.urssaf.fr or the official 'Mon compte URSSAF' mobile app. The payment frequency (monthly or quarterly) is chosen at registration and can be changed before 31 October to take effect on 1 January of the following year. A nil-turnover period still requires a declaration: you must submit a return showing zero — failure to do so triggers a flat-rate penalty surcharge on top of any regularisation.

What penalties apply if a TNS fails to declare income to URSSAF?

If no declaration is filed on time, URSSAF assesses contributions on an ex officio basis (taxation d'office) calculated on an inflated reference that can reach 27% of the annual social-security ceiling (Plafond Annuel de la Sécurité Sociale — PASS 2026). A 5% late-payment surcharge and 0.2% monthly interest are added. Repeated non-compliance allows URSSAF to issue a contrainte — an enforcement order equivalent to a court judgment — recoverable by a bailiff without prior judicial proceedings.

Can a TNS on the régime réel reduce provisional contributions during the year?

Yes. Any TNS on the régime réel can request a downward modulation (modulation à la baisse) through their URSSAF online account, provided their expected professional income for the year is more than 30% below the reference income used to set the provisional calls. Caution: if the reduction proves excessive — meaning actual income was underestimated by more than 30% — a 10% surcharge is levied on the shortfall, in addition to the standard regularisation amount.

What is the difference between the micro-entrepreneur turnover declaration and the 2042 C PRO?

A micro-entrepreneur declares gross turnover directly to URSSAF each period (month or quarter): this declaration immediately triggers the micro-social contribution payment. A TNS on the régime réel, by contrast, reports net professional income via the 2042 C PRO declaration filed on impots.gouv.fr (the volet social — the social-contribution annex of the income tax return) before the deadline for their geographic zone. That filing triggers URSSAF's calculation of the annual regularisation of social contributions.

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.