Self-employed pension reform in France 2026: single base, URSSAF settlements and compensation arbitrage

Updated on 13 May 2026.

The reform of French self-employed social contributions (TNS), introduced in the 2024 Social Security Financing Act, fully takes effect in 2026. Concretely: starting this year, URSSAF will calculate your 2025 contributions on a single base obtained by applying a flat 26 % allowance to your gross professional income — replacing the convoluted reintegration mechanic that previously governed CSG-CRDS.

For a French SARL majority director (gérant majoritaire), an artisan or a non-regulated liberal profession, this reform is more than a URSSAF technicality. It changes:

• The amount of contributions to provision in 2026 on 2025 income;
• The settlement cash flow expected in Q4 2026;
• The statutory pension rights acquired — hence the PER / Madelin trade-off;
• And more subtly, the salary vs dividends arbitrage within the family group.

This guide unpacks the mechanic, lists the exact 2026 figures, and frames the right arbitrage for 2026–2027.

• New single base: gross professional income × 74 % (= 26 % flat allowance), applied to both social contributions and CSG-CRDS.
• Timing: in force in 2026 on 2025 income. Settlement in H2 2026.
• Overall neutrality: no increase in total levies; rebalancing CSG vs contributory pension share.
• Net winners: self-employed earning between 1 and 3 PASS — pension rights strengthened at constant cost.
• Founder action: revisit PER and salary/dividend mix in late 2026.

Before the reform (up to 2025)#

The TNS contribution calculation relied on:

• A base for social contributions = net professional income (after deduction of compulsory contributions);
• A different base for CSG-CRDS = net income with reintegrated contributions (broader base).

This 1990s duality blurred readability, penalised low-income earners on pension rights and created threshold effects around the annual social-security ceiling (PASS).

From 2026 (on 2025 income)#

Gross income means the professional profit or remuneration reported on the self-employed activity (BIC, BNC, BA; manager's compensation under Article 62 CGI).

Worked comparative example#

Profile: SARL majority director, 2025 gross professional income = €80,000, single, no children.

Reading: at constant gross income, total levies drop slightly (~€2,100) and annual pension rights rise by ~12 %.

Our expert view#

Technically a simplification, the reform's redistributive effects are more political than the government publicises. Self-employed in the 1–3 PASS band (€47k–€141k) are the real winners — pension share strengthened by 10–18 % at constant cost. For very high earners (above 4 PASS), the allowance combined with the ceiling also yields a modest net gain. The only relative loser is the TNS who had structured pre-reform compensation purely to exploit the old CSG/contribution gap — that scheme is no longer relevant.

PASS and ceilings 2026#

2026 contribution rates (artisans, traders, non-regulated liberals)#

Indicative rates — vary by professional category. For regulated liberal professions, refer to the dedicated fund (CARMF, CNBF, CARPV, etc.).

A common mistake: thinking the reform applies to 2026 income paid in 2026. Wrong — it applies to 2025 income, settled in 2026.

The underestimated risk#

The 2025 settlement is the first under the new regime. Founders who overestimated their 2025 income may receive refunds of €8,000–€15,000. Those who underestimated may face a significant Q4 2026 cash call. Provision 10–20 % of your 2025 estimated gross income in a dedicated account if you have not paid contributions monthly.

For an SARL majority director#

The differential between salary (Article 62 CGI remuneration, subject to TNS contributions) and dividends (subject to 30 % flat tax + TNS contributions above 10 % of share capital) remains favourable to dividends for high earners, but the new base slightly enhances the appeal of salary for pension rights.

For a SASU president#

A SASU president is an assimilated employee under the general regime and is not affected by the TNS reform. Their salary/dividend mix continues to be governed by URSSAF rates (employer + employee) and the 30 % flat tax on dividends (no social contributions).

Recommended 2026–2027 action#

• Individualised diagnosis: simulate three scenarios (all-salary, mix, all-dividends) over 10 years.
• PER target: maximise the annual deductible cap (~€87,000 in 2026 if income allows).
• 4 quarters validation: ensure minimum annual remuneration of €6,990 (170 hourly SMIC in 2026).
• Settlement cash reserve: 10–20 % of 2025 gross.
• Full pension review on info-retraite.fr to identify gap years.

• Collaborating spouse: the reform also covers declared collaborating spouses. Check the 2025 return correctly mentions the status.
• Pluri-active workers (TNS + employed): combination remains possible but the dual base requires precise reconciliation.
• Minimum contributions: minimum lump-sum contributions are preserved to keep health/disability rights even with zero or negative income.
• 2023 broader pension reform: legal retirement age continues to rise (64 long term), 43 contribution years for 1965+ generations. Anticipate quarter buy-backs.
• Madelin → PER: Madelin TNS contracts have been closed to new entrants since 2020. Evaluate a transfer to PER to access partial capital withdrawal.

The 2026 reform is technically neutral but strategically structuring. It strengthens pension rights at constant cost for most directors — provided they revisit their compensation mix in light of the new equation. The PER remains the key complementary lever; the salary/dividend mix deserves an annual simulation in the 2026 context.

Our firm runs around one hundred director compensation optimisations each year. Request a personalised audit before mid-2026 to calibrate your 2027 strategy.