OpenAccountants

openaccountants/skills/fr-social-contributions.md

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v20EU

1	---
2	name: fr-social-contributions
3	description: >
4	Use this skill whenever asked about French social contributions (cotisations sociales URSSAF) for self-employed individuals (travailleurs independants), including professions liberales and BNC taxpayers. Trigger on phrases like "cotisations URSSAF", "charges sociales independant", "CSG CRDS freelance France", "CIPAV retraite", "ACRE reduction", "social contributions France", "cotisations minimales", "prelevement URSSAF", "cotisations trimestrielles", or any question about French self-employed social security. Also trigger when classifying bank statement transactions showing URSSAF prelevements, CIPAV debits, or cotisations trimestrielles. ALWAYS read this skill before touching any French social contribution work.
5	version: 2.0
6	jurisdiction: FR
7	tax_year: 2025
8	category: international
9	depends_on:
10	- social-contributions-workflow-base
11	---
12
13	# France Social Contributions (Cotisations URSSAF) -- Self-Employed Skill v2.0
14
15	## Section 1 -- Quick reference
16
17	Read this whole section before computing or classifying anything.
18
19	\| Field \| Value \|
20	\|---\|---\|
21	\| Country \| France \|
22	\| Primary Legislation \| Code de la Securite Sociale (CSS); LFSS 2025 \|
23	\| Supporting Legislation \| CGI Art. 154 bis (deductibility); Decret n 2024-688 (assiette reform) \|
24	\| Tax Authority \| URSSAF \|
25	\| PASS 2025 \| EUR 47,100 \|
26	\| Maladie-maternite (IJ) \| 0.50% up to 500% PASS \|
27	\| Maladie-maternite (main) \| Progressive: 0% to 6.50% \|
28	\| Retraite de base (plafonnee, SSI) \| 17.75% up to 1 PASS \|
29	\| Retraite de base (deplafonnee, SSI) \| 0.60% on total \|
30	\| Retraite complementaire (SSI) \| 7.00% (up to PASS) + 8.00% (PASS to 4 PASS) \|
31	\| Invalidite-deces \| 1.30% up to 1 PASS \|
32	\| Allocations familiales \| 0% to 3.10% (progressive) \|
33	\| CSG \| 9.20% (6.80% deductible + 2.40% non-deductible) \|
34	\| CRDS \| 0.50% (non-deductible) \|
35	\| Formation professionnelle \| EUR 117.75 (0.25% of PASS) \|
36	\| Payment options \| Monthly (5th or 20th) or quarterly (Feb, May, Aug, Nov) \|
37	\| Cotisations minimales (zero income) \| ~EUR 1,212/year \|
38	\| Currency \| EUR only \|
39	\| Contributor \| Open Accountants \|
40	\| Validated by \| Pending -- requires sign-off by a French expert-comptable \|
41	\| Validation date \| Pending \|
42
43	Conservative defaults:
44
45	\| Ambiguity \| Default \|
46	\|---\|---\|
47	\| Unknown activity type \| STOP -- do not compute \|
48	\| Unknown BIC or BNC \| Ask -- determines caisse affiliation \|
49	\| Unknown CIPAV vs SSI \| Ask -- retraite complementaire rates differ \|
50	\| Unknown income \| Apply cotisations minimales \|
51	\| Unknown ACRE eligibility \| Do not apply ACRE without verification \|
52	\| Unknown CSG/CRDS base method \| Use current pre-reform method; flag for reviewer if 2025 regularisation \|
53
54	---
55
56	## Section 2 -- Required inputs and refusal catalogue
57
58	### Required inputs
59
60	Minimum viable -- activity type (profession liberale reglementee/non reglementee, artisan, commercant), caisse affiliation (CIPAV or SSI), and prior year net professional income.
61
62	Recommended -- bank statements showing URSSAF prelevements, CIPAV statements, avis de cotisation URSSAF, 2042 declaration.
63
64	Ideal -- complete 2042-C-PRO, URSSAF echeancier, CIPAV releve de situation, ACRE confirmation letter.
65
66	### Refusal catalogue
67
68	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."
69
70	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."
71
72	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."
73
74	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."
75
76	---
77
78	## Section 3 -- Payment pattern library
79
80	This is the deterministic pre-classifier for bank statement transactions related to French social contributions.
81
82	### 3.1 URSSAF prelevements (monthly or quarterly)
83
84	\| Pattern \| Treatment \| Notes \|
85	\|---\|---\|---\|
86	\| URSSAF \| EXCLUDE -- cotisations sociales \| Monthly or quarterly prelevement \|
87	\| URSSAF IDF, URSSAF PACA, URSSAF RHONE-ALPES \| EXCLUDE -- cotisations \| Regional URSSAF entities \|
88	\| COTISATIONS SOCIALES \| EXCLUDE -- cotisations \| Generic reference \|
89	\| PRELEVEMENT URSSAF \| EXCLUDE -- cotisations \| Direct debit description \|
90	\| ACOMPTE PROVISIONNEL URSSAF \| EXCLUDE -- cotisations \| Provisional instalment \|
91	\| REGULARISATION URSSAF \| EXCLUDE -- cotisations \| Year-end regularisation adjustment \|
92
93	### 3.2 CIPAV debits (profession liberale reglementee)
94
95	\| Pattern \| Treatment \| Notes \|
96	\|---\|---\|---\|
97	\| CIPAV \| EXCLUDE -- retraite complementaire \| CIPAV pension contribution \|
98	\| CAISSE INTERPROFESSIONNELLE DE PREVOYANCE \| EXCLUDE -- CIPAV \| Full name \|
99
100	### 3.3 Other caisses (escalate -- do not classify)
101
102	\| Pattern \| Treatment \| Notes \|
103	\|---\|---\|---\|
104	\| CNBF \| ESCALATE -- avocats caisse \| Out of scope \|
105	\| CARMF \| ESCALATE -- medecins caisse \| Out of scope \|
106	\| CARPIMKO \| ESCALATE -- paramedics caisse \| Out of scope \|
107	\| CNPADC \| ESCALATE -- experts-comptables \| Out of scope \|
108	\| IRCEC \| ESCALATE -- artistes-auteurs complementaire \| Out of scope \|
109
110	### 3.4 CSG/CRDS (collected via URSSAF)
111
112	\| Pattern \| Treatment \| Notes \|
113	\|---\|---\|---\|
114	\| CSG, CRDS \| EXCLUDE -- social levies \| Typically included in URSSAF prelevement, not separate \|
115
116	### 3.5 Formation professionnelle (CFP)
117
118	\| Pattern \| Treatment \| Notes \|
119	\|---\|---\|---\|
120	\| CFP, CONTRIBUTION FORMATION \| EXCLUDE -- training levy \| EUR 117.75 annually, may be separate debit or included in URSSAF \|
121
122	### 3.6 Tax authority (NOT social contributions)
123
124	\| Pattern \| Treatment \| Notes \|
125	\|---\|---\|---\|
126	\| DGFIP, DIRECTION GENERALE DES FINANCES \| EXCLUDE -- income tax \| Not cotisations sociales \|
127	\| IMPOT, IMPOTS.GOUV \| EXCLUDE -- income tax \| Not cotisations \|
128	\| TVA, TAXE SUR LA VALEUR AJOUTEE \| EXCLUDE -- VAT \| Not cotisations \|
129	\| PRELEVEMENT A LA SOURCE \| EXCLUDE -- income tax withholding \| Not cotisations \|
130
131	---
132
133	## Section 4 -- Worked examples
134
135	Six bank statement classifications for a hypothetical French self-employed IT consultant (PLNR/SSI, regime reel).
136
137	### Example 1 -- Monthly URSSAF prelevement
138
139	Input line:
140	`05.04.2025 ; URSSAF ILE DE FRANCE ; PRELEVEMENT ; COTISATIONS AVRIL 2025 ; -1,108.00 ; EUR`
141
142	Reasoning:
143	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.
144
145	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).
146
147	### Example 2 -- Quarterly URSSAF payment
148
149	Input line:
150	`05.05.2025 ; URSSAF ; PRELEVEMENT ; ACOMPTE TRIMESTRIEL Q2 ; -3,324.00 ; EUR`
151
152	Reasoning:
153	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.
154
155	Classification: EXCLUDE -- quarterly cotisations sociales.
156
157	### Example 3 -- URSSAF regularisation (adjustment)
158
159	Input line:
160	`20.09.2025 ; URSSAF RHONE-ALPES ; PRELEVEMENT ; REGULARISATION 2024 ; -1,850.00 ; EUR`
161
162	Reasoning:
163	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.
164
165	Classification: EXCLUDE -- cotisations regularisation. Deductible in 2025 (year paid, not 2024).
166
167	### Example 4 -- CIPAV retraite complementaire
168
169	Input line:
170	`15.06.2025 ; CIPAV ; PRELEVEMENT ; COTISATION RETRAITE S1 ; -4,239.00 ; EUR`
171
172	Reasoning:
173	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).
174
175	Classification: EXCLUDE -- CIPAV pension contribution. Fully deductible from professional income.
176
177	### Example 5 -- DGFIP income tax (NOT cotisations)
178
179	Input line:
180	`15.04.2025 ; DGFIP ; PRELEVEMENT ; PRELEVEMENT A LA SOURCE ; -1,200.00 ; EUR`
181
182	Reasoning:
183	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.
184
185	Classification: EXCLUDE -- income tax. NOT cotisations sociales.
186
187	### Example 6 -- First-year forfait provisoire with ACRE
188
189	Input line:
190	`05.03.2025 ; URSSAF ; PRELEVEMENT ; COTISATIONS MARS 2025 ACRE ; -146.00 ; EUR`
191
192	Reasoning:
193	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.
194
195	Classification: EXCLUDE -- ACRE-reduced cotisations. Deductible (the actual amount paid, not the pre-ACRE amount).
196
197	---
198
199	## Section 5 -- Tier 1 rules
200
201	### Rule 1 -- Cotisation rate table (SSI: artisans, commercants, PLNR)
202
203	\| Cotisation \| Rate \| Base / Plafond \|
204	\|---\|---\|---\|
205	\| Maladie-maternite (IJ) \| 0.50% \| Up to 500% PASS (EUR 235,500) \|
206	\| Maladie-maternite (main) \| Progressive: 0%-6.50% \| See progressive scale below \|
207	\| Retraite de base (plafonnee) \| 17.75% \| Up to 1 PASS (EUR 47,100) \|
208	\| Retraite de base (deplafonnee) \| 0.60% \| Total income \|
209	\| Retraite complementaire (RCI T1) \| 7.00% \| Up to 1 PASS \|
210	\| Retraite complementaire (RCI T2) \| 8.00% \| 1 PASS to 4 PASS \|
211	\| Invalidite-deces \| 1.30% \| Up to 1 PASS \|
212	\| Allocations familiales \| 0% to 3.10% \| Progressive \|
213	\| CSG \| 9.20% \| Income + mandatory cotisations \|
214	\| CRDS \| 0.50% \| Income + mandatory cotisations \|
215	\| Formation professionnelle \| EUR 117.75 \| Fixed (0.25% of PASS) \|
216
217	### Rule 2 -- Maladie-maternite progressive scale
218
219	\| Income Level \| Rate \|
220	\|---\|---\|
221	\| <= 40% PASS (EUR 18,840) \| 0% \|
222	\| 40% to 60% PASS (EUR 28,260) \| Progressive 0% to 4.00% \|
223	\| 60% to 110% PASS (EUR 51,810) \| Progressive 4.00% to 6.50% \|
224	\| Above 110% PASS \| 6.50% flat \|
225
226	### Rule 3 -- Allocations familiales progressive scale
227
228	\| Income Level \| Rate \|
229	\|---\|---\|
230	\| <= 110% PASS (EUR 51,810) \| 0% \|
231	\| 110% to 140% PASS (EUR 65,940) \| Progressive 0% to 3.10% \|
232	\| Above 140% PASS \| 3.10% flat \|
233
234	### Rule 4 -- CIPAV rates (professions liberales reglementees)
235
236	\| Cotisation \| Rate \| Base \|
237	\|---\|---\|---\|
238	\| Retraite de base CNAVPL \| 8.23% up to 1 PASS + 1.87% total \|
239	\| Retraite complementaire CIPAV T1 \| 9.00% up to 1 PASS \|
240	\| Retraite complementaire CIPAV T2 \| 22.00% above 1 PASS \|
241
242	Other cotisations (maladie, AF, CSG/CRDS) same as SSI.
243
244	### Rule 5 -- CSG/CRDS base
245
246	```
247	CSG/CRDS base = Net professional income + mandatory cotisations obligatoires
248	```
249
250	CSG: 6.80% deductible, 2.40% non-deductible. CRDS: non-deductible.
251
252	### Rule 6 -- Cotisations minimales (zero or very low income)
253
254	\| Cotisation \| Min Base \| Approx. Min Amount (2025) \|
255	\|---\|---\|---\|
256	\| Maladie (IJ) \| 40% PASS \| EUR 94 \|
257	\| Retraite de base \| 450 x SMIC horaire \| EUR 930 \|
258	\| Invalidite-deces \| 11.50% PASS \| EUR 70 \|
259	\| Formation professionnelle \| 1 PASS \| EUR 118 \|
260
261	Total minimum approximately EUR 1,212/year. No minimum for: AF, CSG/CRDS, retraite complementaire.
262
263	### Rule 7 -- ACRE (first year, 2025 activities)
264
265	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.
266
267	### Rule 8 -- Payment schedule
268
269	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).
270
271	### Rule 9 -- First two years (forfait provisoire)
272
273	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.
274
275	### Rule 10 -- Tax deductibility
276
277	Mandatory cotisations: fully deductible from professional income. CSG: 6.80% deductible, 2.40% non-deductible. CRDS: non-deductible. Deducted on 2042-C-PRO.
278
279	---
280
281	## Section 6 -- Tier 2 catalogue
282
283	### T2-1 -- ACRE eligibility
284
285	Trigger: Client claims ACRE exoneration.
286	Issue: Eligibility conditions must be verified case by case. Not automatic for all creators (post-2026 rules tightened).
287	Action: Flag for reviewer. Verify with URSSAF.
288
289	### T2-2 -- CIPAV to SSI transfer
290
291	Trigger: Client was CIPAV-affiliated but profession transferred to SSI under 2018 reform.
292	Issue: Depends on registration date and opt-out exercise.
293	Action: Escalate to expert-comptable.
294
295	### T2-3 -- Dual salarie + independant
296
297	Trigger: Client is both salaried and self-employed.
298	Issue: Both sets of cotisations apply. Retraite de base may be capped at 1 PASS across regimes.
299	Action: Flag for reviewer to verify retraite base cap interaction.
300
301	### T2-4 -- 2025 assiette reform (new unified base)
302
303	Trigger: Computing regularisation of 2025 cotisations (processed in 2026).
304	Issue: New unified base with 26% flat abatement replaces prior system of deducting actual cotisations from CSG/CRDS base.
305	Action: Flag for reviewer. Verify which base applies.
306
307	### T2-5 -- Late registration (activite non declaree)
308
309	Trigger: Client has been working independently without URSSAF registration.
310	Issue: URSSAF can claim cotisations retroactively with penalties.
311	Action: Escalate to expert-comptable immediately.
312
313	### T2-6 -- First year income exceeds PASS (ACRE)
314
315	Trigger: ACRE client earns above EUR 47,100 in first year.
316	Issue: ACRE 50% reduction only applies on income up to 1 PASS. Income above PASS subject to full cotisations.
317	Action: Flag for reviewer. Compute the split.
318
319	---
320
321	## Section 7 -- Excel working paper template
322
323	```
324	FRANCE COTISATIONS SOCIALES -- WORKING PAPER
325	Client: [name]
326	Tax Year: [year]
327	Prepared: [date]
328
329	INPUT DATA
330	Activity type: [PLNR-SSI / PL reglementee-CIPAV / artisan / commercant]
331	Caisse affiliation: [SSI / CIPAV]
332	Prior year net income: EUR [____]
333	First/second year: [YES/NO]
334	ACRE eligible: [YES/NO/UNKNOWN]
335	Dual salarie + independant: [YES/NO]
336
337	COTISATION COMPUTATION (SSI)
338	Maladie IJ (0.50%): EUR [____]
339	Maladie main (progressive): EUR [____]
340	Retraite base plafonnee: EUR [____]
341	Retraite base deplafonnee: EUR [____]
342	Retraite complementaire T1: EUR [____]
343	Retraite complementaire T2: EUR [____]
344	Invalidite-deces: EUR [____]
345	Allocations familiales: EUR [____]
346	Formation professionnelle: EUR 117.75
347	Subtotal (excl. CSG/CRDS): EUR [____]
348
349	CSG base (income + cotisations): EUR [____]
350	CSG (9.20%): EUR [____]
351	CRDS (0.50%): EUR [____]
352
353	TOTAL COTISATIONS: EUR [____]
354
355	TAX DEDUCTIBILITY
356	Mandatory cotisations: EUR [____] (fully deductible)
357	CSG deductible (6.80%): EUR [____]
358	CSG non-deductible (2.40%): EUR [____]
359	CRDS (non-deductible): EUR [____]
360
361	REVIEWER FLAGS
362	[List any Tier 2 flags]
363	```
364
365	---
366
367	## Section 8 -- Bank statement reading guide
368
369	### How French social contribution debits appear
370
371	URSSAF prelevements:
372	- Description: "URSSAF" or "URSSAF [REGION]" + "PRELEVEMENT" or "COTISATIONS"
373	- Timing: 5th or 20th of each month (monthly) or 5 Feb/May/Aug/Nov (quarterly)
374	- Amount: Consistent monthly amount until regularisation adjusts remaining instalments
375	- Regularisation debits appear mid-year with "REGULARISATION" reference
376
377	CIPAV debits:
378	- Description: "CIPAV" or "CAISSE INTERPROFESSIONNELLE"
379	- Timing: Semi-annual or quarterly (varies)
380	- Amount: Based on declared income and CIPAV class
381
382	Key identification tips:
383	1. URSSAF debits are the most common -- monthly or quarterly on fixed dates
384	2. Regularisation debits can be large if income estimate was significantly wrong
385	3. CIPAV debits are separate from URSSAF (for profession liberale reglementee)
386	4. DGFIP debits are TAX (prelevement a la source), not cotisations
387	5. First-year amounts are low (forfait provisoire) -- expect large regularisation later
388
389	---
390
391	## Section 9 -- Onboarding fallback
392
393	If the client provides only a bank statement:
394
395	1. Scan for URSSAF debits -- identify monthly/quarterly prelevements and regularisations
396	2. Scan for CIPAV debits -- if present, client is profession liberale reglementee
397	3. Sum annual cotisations paid -- total URSSAF + CIPAV debits
398	4. Identify regularisation adjustments -- large mid-year debits or credits from URSSAF
399	5. Flag: "Cotisation classification derived from bank statement patterns. Actual caisse affiliation, ACRE status, and income base have not been independently verified. Reviewer must confirm before completing 2042-C-PRO."
400
401	---
402
403	## Section 10 -- Reference material
404
405	### Key reference values (2025)
406
407	\| Reference \| Value \|
408	\|---\|---\|
409	\| PASS \| EUR 47,100 \|
410	\| 110% PASS \| EUR 51,810 \|
411	\| 140% PASS \| EUR 65,940 \|
412	\| 500% PASS \| EUR 235,500 \|
413
414	### Test suite
415
416	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.
417
418	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.
419
420	Test 3: Zero income, not first year. -> Minimales: ~EUR 1,212.
421
422	Test 4: First year with ACRE, forfait provisoire. -> Approximately EUR 1,750.
423
424	Test 5: Architect (CIPAV), income EUR 55,000. -> CNAVPL: EUR 4,905. CIPAV T1: EUR 4,239. CIPAV T2: EUR 1,738.
425
426	Test 6: Dual salarie + independant, EUR 15,000 BNC freelance. -> Full cotisations on EUR 15,000.
427
428	Test 7: AF progressive zone, income EUR 60,000. -> ~1.80% effective, ~EUR 1,080.
429
430	### Prohibitions
431
432	- NEVER compute without knowing activity type and caisse
433	- NEVER assume CIPAV rates for non-CIPAV professions
434	- NEVER ignore cotisations minimales
435	- NEVER apply ACRE without verifying eligibility
436	- NEVER tell client CSG/CRDS is fully deductible
437	- NEVER conflate 2025 rates with reformed rates
438	- NEVER advise on caisses other than CIPAV/SSI
439	- NEVER compute for micro-entrepreneurs using this rate table
440	- NEVER estimate penalties without escalating
441	- NEVER advise on international social security coordination
442
443	---
444
445	## Disclaimer
446
447	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
448
449	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
450

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About

Use this skill whenever asked about French social contributions (cotisations sociales URSSAF) for self-employed individuals (travailleurs independants), including professions liberales and BNC taxpayers. Trigger on phrases like "cotisations URSSAF", "charges sociales independant", "CSG CRDS freelance France", "CIPAV retraite", "ACRE reduction", "social contributions France", "cotisations minimales", "prelevement URSSAF", "cotisations trimestrielles", or any question about French self-employed social security. Also trigger when classifying bank statement transactions showing URSSAF prelevements, CIPAV debits, or cotisations trimestrielles. ALWAYS read this skill before touching any French social contribution work.

FRty-2025

2 of 2 in the FR workflow: