2 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill for French payroll for employees: bulletin de paie, fiche de paie, prélèvement à la source (PAS) and the default rate grid, Urssaf employee and employer cotisations, CSG CRDS, AGIRC-ARRCO, the réduction générale dégressive unique (RGDU), the PMSS and plafond sécurité sociale, the SMIC and its June 2026 rise, overtime, congés payés, sick, maternity and paternity leave, mutuelle obligatoire, avantages en nature, net imposable and net à payer, DSN deadlines and penalties, and employer cost. It covers ordinary private-sector employers in mainland France and the overseas departments; for self-employed contributions use fr-social-contributions and for the household income tax return use fr-personal-income-tax.
Use this skill whenever asked about French social contributions (cotisations sociales URSSAF) for self-employed people (travailleurs independants): artisans, commercants, professions liberales reglementees and non reglementees, BNC taxpayers, and the company managers treated as self-employed rather than as employees. Trigger on phrases like "cotisations URSSAF", "charges sociales independant", "CSG CRDS freelance France", "CIPAV retraite", "ACRE reduction", "exoneration Acre", "social contributions France", "cotisations minimales", "prelevement URSSAF", "cotisations trimestrielles", "reforme assiette sociale independants", "abattement forfaitaire cotisations", "gerant majoritaire", "gerant TNS", "dividendes cotisations sociales", or any question about French self-employed social security. Also trigger when classifying bank statement transactions showing URSSAF prelevements, Cipav debits or cotisations trimestrielles. Covers the single reformed contribution base and the flat allowance that replaced the deduction of contributions, the rate scales for the general scheme, Cipav and other regulated professions, the minimum and maximum contributions and who escapes the minimums, the first-year flat base and Acre, the overseas scales, the payment calendar and the annual declaration, the social status of each legal form, and the part of dividends that enters the base. Micro-entrepreneur turnover rates are included with a warning not to mix the two systems. For employees use france-payroll.