French URSSAF Self-Employed Quarterly Contributions 2026

In 2026, the micro-social flat-rate levy stands at 12.3% of turnover for goods sales and accommodation (BIC purchases-sales category), and 21.2% for commercial or artisanal service activities (BIC services) and 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 approximately 23.1% to URSSAF, which redistributes the CIPAV share internally. Note: doctors fall under CARMF and chartered accountants under CAVEC — neither group is a CIPAV affiliate.

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.

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.

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.

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.

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.