Asked about French social contributions (cotisations sociales URSSAF) for self-employed individuals (travailleurs independants), including professions liberales and BNC taxpayers.
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Quick reference table
| Field | Value | |---|---| | Country | France | | Primary Legislation | Code de la Securite Sociale (CSS); LFSS 2025 | | Supporting Legislation | CGI Art. 154 bis (deductibility); Decret n 2024-688 (assiette reform) | | Tax Authority | URSSAF | | PASS 2025 | EUR 47,100 | | Maladie-maternite (IJ) | 0.50% up to 500% PASS | | Maladie-maternite (main) | Progressive: 0% to 6.50% | | Retraite de base (plafonnee, SSI) | 17.75% up to 1 PASS | | Retraite de base (deplafonnee, SSI) | 0.60% on total | | Retraite complementaire (SSI) | 7.00% (up to PASS) + 8.00% (PASS to 4 PASS) | | Invalidite-deces | 1.30% up to 1 PASS | | Allocations familiales | 0% to 3.10% (progressive) | | CSG | 9.20% (6.80% deductible + 2.40% non-deductible) | | CRDS | 0.50% (non-deductible) | | Formation professionnelle | EUR 117.75 (0.25% of PASS) | | Payment options | Monthly (5th or 20th) or quarterly (Feb, May, Aug, Nov) | | Cotisations minimales (zero income) | ~EUR 1,212/year | | Currency | EUR only | | Contributor | Open Accountants | | Validated by | Pending -- requires sign-off by a French expert-comptable | | Validation date | Pending |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown activity type | STOP -- do not compute | | Unknown BIC or BNC | Ask -- determines caisse affiliation | | Unknown CIPAV vs SSI | Ask -- retraite complementaire rates differ | | Unknown income | Apply cotisations minimales | | Unknown ACRE eligibility | Do not apply ACRE without verification | | Unknown CSG/CRDS base method | Use current pre-reform method; flag for reviewer if 2025 regularisation |
Minimum viable
activity type (profession liberale reglementee/non reglementee, artisan, commercant), caisse affiliation (CIPAV or SSI), and prior year net professional income.
Recommended
bank statements showing URSSAF prelevements, CIPAV statements, avis de cotisation URSSAF, 2042 declaration.
Ideal
complete 2042-C-PRO, URSSAF echeancier, CIPAV releve de situation, ACRE confirmation letter.
Read this whole section before computing or classifying anything.
Quick reference table
| Field | Value |
|---|---|
| Country | France |
| Primary Legislation | Code de la Securite Sociale (CSS); LFSS 2025 |
| Supporting Legislation | CGI Art. 154 bis (deductibility); Decret n 2024-688 (assiette reform) |
| Tax Authority | URSSAF |
| PASS 2025 | EUR 47,100 |
| Maladie-maternite (IJ) | 0.50% up to 500% PASS |
| Maladie-maternite (main) | Progressive: 0% to 6.50% |
| Retraite de base (plafonnee, SSI) | 17.75% up to 1 PASS |
| Retraite de base (deplafonnee, SSI) | 0.60% on total |
| Retraite complementaire (SSI) | 7.00% (up to PASS) + 8.00% (PASS to 4 PASS) |
| Invalidite-deces | 1.30% up to 1 PASS |
| Allocations familiales | 0% to 3.10% (progressive) |
| CSG | 9.20% (6.80% deductible + 2.40% non-deductible) |
| CRDS | 0.50% (non-deductible) |
| Formation professionnelle | EUR 117.75 (0.25% of PASS) |
| Payment options | Monthly (5th or 20th) or quarterly (Feb, May, Aug, Nov) |
| Cotisations minimales (zero income) | ~EUR 1,212/year |
| Currency | EUR only |
| Contributor | Open Accountants |
| Validated by | Pending -- requires sign-off by a French expert-comptable |
| Validation date | Pending |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown activity type | STOP -- do not compute |
| Unknown BIC or BNC | Ask -- determines caisse affiliation |
| Unknown CIPAV vs SSI | Ask -- retraite complementaire rates differ |
| Unknown income | Apply cotisations minimales |
| Unknown ACRE eligibility | Do not apply ACRE without verification |
| Unknown CSG/CRDS base method | Use current pre-reform method; flag for reviewer if 2025 regularisation |
This is the deterministic pre-classifier for bank statement transactions related to French social contributions.
URSSAF prelevements patterns
| Pattern | Treatment | Notes |
|---|---|---|
| URSSAF | EXCLUDE -- cotisations sociales | Monthly or quarterly prelevement |
| URSSAF IDF, URSSAF PACA, URSSAF RHONE-ALPES | EXCLUDE -- cotisations | Regional URSSAF entities |
| COTISATIONS SOCIALES | EXCLUDE -- cotisations | Generic reference |
| PRELEVEMENT URSSAF | EXCLUDE -- cotisations | Direct debit description |
| ACOMPTE PROVISIONNEL URSSAF | EXCLUDE -- cotisations | Provisional instalment |
| REGULARISATION URSSAF | EXCLUDE -- cotisations | Year-end regularisation adjustment |
CIPAV debits patterns
| Pattern | Treatment | Notes |
|---|---|---|
| CIPAV | EXCLUDE -- retraite complementaire | CIPAV pension contribution |
| CAISSE INTERPROFESSIONNELLE DE PREVOYANCE | EXCLUDE -- CIPAV | Full name |
Other caisses patterns
| Pattern | Treatment | Notes |
|---|---|---|
| CNBF | ESCALATE -- avocats caisse | Out of scope |
| CARMF | ESCALATE -- medecins caisse | Out of scope |
| CARPIMKO | ESCALATE -- paramedics caisse | Out of scope |
| CNPADC | ESCALATE -- experts-comptables | Out of scope |
| IRCEC | ESCALATE -- artistes-auteurs complementaire | Out of scope |
CSG/CRDS patterns
| Pattern | Treatment | Notes |
|---|---|---|
| CSG, CRDS | EXCLUDE -- social levies | Typically included in URSSAF prelevement, not separate |
CFP patterns
| Pattern | Treatment | Notes |
|---|---|---|
| CFP, CONTRIBUTION FORMATION | EXCLUDE -- training levy | EUR 117.75 annually, may be separate debit or included in URSSAF |
Tax authority patterns
| Pattern | Treatment | Notes |
|---|---|---|
| DGFIP, DIRECTION GENERALE DES FINANCES | EXCLUDE -- income tax | Not cotisations sociales |
| IMPOT, IMPOTS.GOUV | EXCLUDE -- income tax | Not cotisations |
| TVA, TAXE SUR LA VALEUR AJOUTEE | EXCLUDE -- VAT | Not cotisations |
| PRELEVEMENT A LA SOURCE | EXCLUDE -- income tax withholding | Not cotisations |
Six bank statement classifications for a hypothetical French self-employed IT consultant (PLNR/SSI, regime reel).
Input line:
05.04.2025 ; URSSAF ILE DE FRANCE ; PRELEVEMENT ; COTISATIONS AVRIL 2025 ; -1,108.00 ; EUR
Reasoning: Matches "URSSAF" (pattern 3.1). Monthly prelevement on the 5th. This is the provisional acompte based on the most recently declared income. Covers maladie, retraite de base, invalidite-deces, allocations familiales, CSG/CRDS combined. Exclude from VAT.
Classification: EXCLUDE -- cotisations sociales (URSSAF prelevement). Deductible per CGI Art. 154 bis (mandatory cotisations fully deductible; CSG 6.80% deductible, 2.40% non-deductible; CRDS non-deductible).
Input line:
05.05.2025 ; URSSAF ; PRELEVEMENT ; ACOMPTE TRIMESTRIEL Q2 ; -3,324.00 ; EUR
Reasoning: Matches "URSSAF" (pattern 3.1). Quarterly payment (client opted for quarterly schedule -- 5 Feb, 5 May, 5 Aug, 5 Nov). Amount = approximately 3x monthly acompte.
Classification: EXCLUDE -- quarterly cotisations sociales.
Input line:
20.09.2025 ; URSSAF RHONE-ALPES ; PRELEVEMENT ; REGULARISATION 2024 ; -1,850.00 ; EUR
Reasoning: Matches "URSSAF" + "REGULARISATION" (pattern 3.1). After the client declared actual 2024 income on the 2042 declaration, URSSAF recalculated and found an underpayment. This is the regularisation adjustment. Deductible in the year paid.
Classification: EXCLUDE -- cotisations regularisation. Deductible in 2025 (year paid, not 2024).
Input line:
15.06.2025 ; CIPAV ; PRELEVEMENT ; COTISATION RETRAITE S1 ; -4,239.00 ; EUR
Reasoning: Matches "CIPAV" (pattern 3.2). This is the first-semester CIPAV retraite complementaire payment for a profession liberale reglementee (e.g., architect, consultant). Amount EUR 4,239 = EUR 47,100 x 9% (tranche 1 rate for CIPAV 2025).
Classification: EXCLUDE -- CIPAV pension contribution. Fully deductible from professional income.
Input line:
15.04.2025 ; DGFIP ; PRELEVEMENT ; PRELEVEMENT A LA SOURCE ; -1,200.00 ; EUR
Reasoning: Matches "DGFIP" (pattern 3.6). This is the monthly income tax withholding (prelevement a la source), NOT a social contribution. Do not classify as cotisations sociales.
Classification: EXCLUDE -- income tax. NOT cotisations sociales.
Input line:
05.03.2025 ; URSSAF ; PRELEVEMENT ; COTISATIONS MARS 2025 ACRE ; -146.00 ; EUR
Reasoning: Matches "URSSAF" + "ACRE" (pattern 3.1). First-year self-employed with ACRE exoneration. Provisional base is 19% PASS. ACRE reduces cotisations (maladie, retraite base, invalidite, AF) by 50%. Amount EUR 146/month is approximately half of the normal first-year acompte. CSG/CRDS and formation professionnelle are NOT reduced by ACRE.
Classification: EXCLUDE -- ACRE-reduced cotisations. Deductible (the actual amount paid, not the pre-ACRE amount).
Cotisation rate table
| Cotisation | Rate | Base / Plafond |
|---|---|---|
| Maladie-maternite (IJ) | 0.50% | Up to 500% PASS (EUR 235,500) |
| Maladie-maternite (main) | Progressive: 0%-6.50% | See progressive scale below |
| Retraite de base (plafonnee) | 17.75% | Up to 1 PASS (EUR 47,100) |
| Retraite de base (deplafonnee) | 0.60% | Total income |
| Retraite complementaire (RCI T1) | 7.00% | Up to 1 PASS |
| Retraite complementaire (RCI T2) | 8.00% | 1 PASS to 4 PASS |
| Invalidite-deces | 1.30% | Up to 1 PASS |
| Allocations familiales | 0% to 3.10% | Progressive |
| CSG | 9.20% | Income + mandatory cotisations |
| CRDS | 0.50% | Income + mandatory cotisations |
| Formation professionnelle | EUR 117.75 | Fixed (0.25% of PASS) |
Maladie-maternite progressive scale
| Income Level | Rate |
|---|---|
| <= 40% PASS (EUR 18,840) | 0% |
| 40% to 60% PASS (EUR 28,260) | Progressive 0% to 4.00% |
| 60% to 110% PASS (EUR 51,810) | Progressive 4.00% to 6.50% |
| Above 110% PASS | 6.50% flat |
Allocations familiales progressive scale
| Income Level | Rate |
|---|---|
| <= 110% PASS (EUR 51,810) | 0% |
| 110% to 140% PASS (EUR 65,940) | Progressive 0% to 3.10% |
| Above 140% PASS | 3.10% flat |
CIPAV rates table
| Cotisation | Rate | Base |
|---|---|---|
| Retraite de base CNAVPL | 8.23% up to 1 PASS + 1.87% total | |
| Retraite complementaire CIPAV T1 | 9.00% up to 1 PASS | |
| Retraite complementaire CIPAV T2 | 22.00% above 1 PASS |
Other cotisations (maladie, AF, CSG/CRDS) same as SSI.
Cotisations minimales table
| Cotisation | Min Base | Approx. Min Amount (2025) |
|---|---|---|
| Maladie (IJ) | 40% PASS | EUR 94 |
| Retraite de base | 450 x SMIC horaire | EUR 930 |
| Invalidite-deces | 11.50% PASS | EUR 70 |
| Formation professionnelle | 1 PASS | EUR 118 |
FRANCE COTISATIONS SOCIALES -- WORKING PAPER
Client: [name]
Tax Year: [year]
Prepared: [date]
INPUT DATA
Activity type: [PLNR-SSI / PL reglementee-CIPAV / artisan / commercant]
Caisse affiliation: [SSI / CIPAV]
Prior year net income: EUR [____]
First/second year: [YES/NO]
ACRE eligible: [YES/NO/UNKNOWN]
Dual salarie + independant: [YES/NO]
COTISATION COMPUTATION (SSI)
Maladie IJ (0.50%): EUR [____]
Maladie main (progressive): EUR [____]
Retraite base plafonnee: EUR [____]
Retraite base deplafonnee: EUR [____]
Retraite complementaire T1: EUR [____]
Retraite complementaire T2: EUR [____]
Invalidite-deces: EUR [____]
Allocations familiales: EUR [____]
Formation professionnelle: EUR 117.75
Subtotal (excl. CSG/CRDS): EUR [____]
CSG base (income + cotisations): EUR [____]
CSG (9.20%): EUR [____]
CRDS (0.50%): EUR [____]
TOTAL COTISATIONS: EUR [____]
TAX DEDUCTIBILITY
Mandatory cotisations: EUR [____] (fully deductible)
CSG deductible (6.80%): EUR [____]
CSG non-deductible (2.40%): EUR [____]
CRDS (non-deductible): EUR [____]
REVIEWER FLAGS
[List any Tier 2 flags]
URSSAF prelevements:
CIPAV debits:
Key identification tips:
If the client provides only a bank statement:
Key reference values table
| Reference | Value |
|---|---|
| PASS | EUR 47,100 |
| 110% PASS | EUR 51,810 |
| 140% PASS | EUR 65,940 |
| 500% PASS | EUR 235,500 |
Test 1: PLNR (SSI), income EUR 40,000, not first year. -> Maladie IJ: EUR 200. Maladie main: ~EUR 2,320. Retraite base plafonnee: EUR 7,100. Retraite base deplafonnee: EUR 240. RCI T1: EUR 2,800. Invalidite-deces: EUR 520. AF: 0%. CFP: EUR 118. Approx total excl CSG/CRDS: EUR 13,298.
Test 2: Commercant (SSI), income EUR 80,000. -> Retraite base: EUR 8,360 + EUR 480. RCI: EUR 3,297 + EUR 2,632. Maladie: EUR 5,200 + EUR 400. AF: EUR 2,480 (>140% PASS). Invalidite: EUR 612.
Test 3: Zero income, not first year. -> Minimales: ~EUR 1,212.
Test 4: First year with ACRE, forfait provisoire. -> Approximately EUR 1,750.
Test 5: Architect (CIPAV), income EUR 55,000. -> CNAVPL: EUR 4,905. CIPAV T1: EUR 4,239. CIPAV T2: EUR 1,738.
Test 6: Dual salarie + independant, EUR 15,000 BNC freelance. -> Full cotisations on EUR 15,000.
Test 7: AF progressive zone, income EUR 60,000. -> ~1.80% effective, ~EUR 1,080.
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Other France computations in the OpenAccountants Tax Library.
R-FR-SC-1 -- Activity type unknown
Trigger: activity type not provided. Message: "Activity type and caisse affiliation are mandatory. CIPAV and SSI have different retraite rates. Cannot proceed."R-FR-SC-1
R-FR-SC-2 -- Caisses professionelles other than CIPAV/SSI
Trigger: client is avocats (CNBF), medecins (CARMF), paramedics (CARPIMKO), experts-comptables (CNPADC), etc. Message: "This skill covers CIPAV and SSI only. Other caisses professionelles have their own rate schedules. Escalate to the relevant caisse or expert-comptable."R-FR-SC-2
R-FR-SC-3 -- Micro-entrepreneur
Trigger: client is under micro-entrepreneur regime. Message: "Micro-entrepreneurs pay a simplified percentage on turnover. This skill covers regime reel rates only. Do not use this rate table for micro-entrepreneurs."R-FR-SC-3
R-FR-SC-4 -- International social security
Trigger: EU A1 or bilateral treaty question. Message: "EU social security coordination (Regulation EC 883/2004) requires specialist advice. Escalate."R-FR-SC-4
URSSAF prelevements patterns
| Pattern | Treatment | Notes | |---|---|---| | URSSAF | EXCLUDE -- cotisations sociales | Monthly or quarterly prelevement | | URSSAF IDF, URSSAF PACA, URSSAF RHONE-ALPES | EXCLUDE -- cotisations | Regional URSSAF entities | | COTISATIONS SOCIALES | EXCLUDE -- cotisations | Generic reference | | PRELEVEMENT URSSAF | EXCLUDE -- cotisations | Direct debit description | | ACOMPTE PROVISIONNEL URSSAF | EXCLUDE -- cotisations | Provisional instalment | | REGULARISATION URSSAF | EXCLUDE -- cotisations | Year-end regularisation adjustment |
CIPAV debits patterns
| Pattern | Treatment | Notes | |---|---|---| | CIPAV | EXCLUDE -- retraite complementaire | CIPAV pension contribution | | CAISSE INTERPROFESSIONNELLE DE PREVOYANCE | EXCLUDE -- CIPAV | Full name |
Other caisses patterns
| Pattern | Treatment | Notes | |---|---|---| | CNBF | ESCALATE -- avocats caisse | Out of scope | | CARMF | ESCALATE -- medecins caisse | Out of scope | | CARPIMKO | ESCALATE -- paramedics caisse | Out of scope | | CNPADC | ESCALATE -- experts-comptables | Out of scope | | IRCEC | ESCALATE -- artistes-auteurs complementaire | Out of scope |
CSG/CRDS patterns
| Pattern | Treatment | Notes | |---|---|---| | CSG, CRDS | EXCLUDE -- social levies | Typically included in URSSAF prelevement, not separate |
CFP patterns
| Pattern | Treatment | Notes | |---|---|---| | CFP, CONTRIBUTION FORMATION | EXCLUDE -- training levy | EUR 117.75 annually, may be separate debit or included in URSSAF |
Tax authority patterns
| Pattern | Treatment | Notes | |---|---|---| | DGFIP, DIRECTION GENERALE DES FINANCES | EXCLUDE -- income tax | Not cotisations sociales | | IMPOT, IMPOTS.GOUV | EXCLUDE -- income tax | Not cotisations | | TVA, TAXE SUR LA VALEUR AJOUTEE | EXCLUDE -- VAT | Not cotisations | | PRELEVEMENT A LA SOURCE | EXCLUDE -- income tax withholding | Not cotisations |
Cotisation rate table
| Cotisation | Rate | Base / Plafond | |---|---|---| | Maladie-maternite (IJ) | 0.50% | Up to 500% PASS (EUR 235,500) | | Maladie-maternite (main) | Progressive: 0%-6.50% | See progressive scale below | | Retraite de base (plafonnee) | 17.75% | Up to 1 PASS (EUR 47,100) | | Retraite de base (deplafonnee) | 0.60% | Total income | | Retraite complementaire (RCI T1) | 7.00% | Up to 1 PASS | | Retraite complementaire (RCI T2) | 8.00% | 1 PASS to 4 PASS | | Invalidite-deces | 1.30% | Up to 1 PASS | | Allocations familiales | 0% to 3.10% | Progressive | | CSG | 9.20% | Income + mandatory cotisations | | CRDS | 0.50% | Income + mandatory cotisations | | Formation professionnelle | EUR 117.75 | Fixed (0.25% of PASS) |
Maladie-maternite progressive scale
| Income Level | Rate | |---|---| | <= 40% PASS (EUR 18,840) | 0% | | 40% to 60% PASS (EUR 28,260) | Progressive 0% to 4.00% | | 60% to 110% PASS (EUR 51,810) | Progressive 4.00% to 6.50% | | Above 110% PASS | 6.50% flat |
Allocations familiales progressive scale
| Income Level | Rate | |---|---| | <= 110% PASS (EUR 51,810) | 0% | | 110% to 140% PASS (EUR 65,940) | Progressive 0% to 3.10% | | Above 140% PASS | 3.10% flat |
CIPAV rates table
| Cotisation | Rate | Base | |---|---|---| | Retraite de base CNAVPL | 8.23% up to 1 PASS + 1.87% total | | Retraite complementaire CIPAV T1 | 9.00% up to 1 PASS | | Retraite complementaire CIPAV T2 | 22.00% above 1 PASS |
CSG/CRDS base formula
CSG/CRDS base = Net professional income + mandatory cotisations obligatoires
CSG/CRDS deductibility split
CSG: 6.80% deductible, 2.40% non-deductible. CRDS: non-deductible.
Cotisations minimales table
| Cotisation | Min Base | Approx. Min Amount (2025) | |---|---|---| | Maladie (IJ) | 40% PASS | EUR 94 | | Retraite de base | 450 x SMIC horaire | EUR 930 | | Invalidite-deces | 11.50% PASS | EUR 70 | | Formation professionnelle | 1 PASS | EUR 118 |
Total minimum note
Total minimum approximately EUR 1,212/year. No minimum for: AF, CSG/CRDS, retraite complementaire.
ACRE reduction rule
50% reduction on maladie, retraite de base, invalidite-deces, and AF for first 4 quarters. NOT reduced: CSG, CRDS, formation professionnelle, retraite complementaire. Income ceiling: exoneration applies on income up to 1 PASS only.
Payment schedule
Monthly: 12 debits on the 5th or 20th. Quarterly: 4 payments on 5 Feb, 5 May, 5 Aug, 5 Nov. Regularisation after annual declaration on impots.gouv.fr (ex-DSI, integrated into 2042).
First two years forfait provisoire
Year 1 (without ACRE): provisional base 19% PASS (EUR 8,949), approximately EUR 3,500 total. Year 1 (with ACRE): approximately EUR 1,750. Regularised retroactively.
Tax deductibility rule
Mandatory cotisations: fully deductible from professional income. CSG: 6.80% deductible, 2.40% non-deductible. CRDS: non-deductible. Deducted on 2042-C-PRO.
T2-1
Trigger: Client claims ACRE exoneration. Issue: Eligibility conditions must be verified case by case. Not automatic for all creators (post-2026 rules tightened). Action: Flag for reviewer. Verify with URSSAF.
T2-2
Trigger: Client was CIPAV-affiliated but profession transferred to SSI under 2018 reform. Issue: Depends on registration date and opt-out exercise. Action: Escalate to expert-comptable.
T2-3
Trigger: Client is both salaried and self-employed. Issue: Both sets of cotisations apply. Retraite de base may be capped at 1 PASS across regimes. Action: Flag for reviewer to verify retraite base cap interaction.
T2-4
Trigger: Computing regularisation of 2025 cotisations (processed in 2026). Issue: New unified base with 26% flat abatement replaces prior system of deducting actual cotisations from CSG/CRDS base. Action: Flag for reviewer. Verify which base applies.
T2-5
Trigger: Client has been working independently without URSSAF registration. Issue: URSSAF can claim cotisations retroactively with penalties. Action: Escalate to expert-comptable immediately.
T2-6
Trigger: ACRE client earns above EUR 47,100 in first year. Issue: ACRE 50% reduction only applies on income up to 1 PASS. Income above PASS subject to full cotisations. Action: Flag for reviewer. Compute the split.
Key reference values table
| Reference | Value | |---|---| | PASS | EUR 47,100 | | 110% PASS | EUR 51,810 | | 140% PASS | EUR 65,940 | | 500% PASS | EUR 235,500 |
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