Self-Employed Social Security Contributions 2026: URSSAF Rates, Calculation and Payment Calendar
Complete guide to 2026 URSSAF contribution rates for self-employed workers (TNS) in France: sickness, retirement, disability, CSG-CRDS. Calculation method, filing and optimization strategies.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Quick answer: how are French self-employed (TNS) social contributions calculated in 2026?#
TNS social contributions in 2026 are calculated on a single base: gross professional income less a 26% allowance, with a PASS of 48,060 euros. Rates are 17.87% for the basic pension, 8.10% then 9.10% for the supplementary pension, 0% to 8.50% for sickness and 9.70% for CSG-CRDS. They are paid provisionally, then adjusted the following year against actual income.
In France, over 3.5 million self-employed workers (TNS, travailleurs non-salaries) pay social security contributions to URSSAF each year. Whether you are a majority manager of a SARL, a liberal professional, craftsman or trader, you are subject to a specific contribution regime distinct from the general employee scheme.
In 2026, the Annual Social Security Ceiling (PASS) is set at 48,060 euros, the key reference figure for calculating the vast majority of contributions. Understanding your social security contributions is essential: to manage your cash flow, anticipate the following year's regularization, and identify legal optimization levers.
This comprehensive guide, written by the experts at Hayot-expertise.fr, gives you all the keys to TNS social contributions in 2026: who is affected, which rates apply, how to calculate them, how to file and pay, and how to legally reduce them.
Who Qualifies as Self-Employed (TNS)?#
Definition of TNS Status#
A self-employed worker (TNS) is an individual who carries out a professional activity without a subordination relationship with an employer. They contribute to the Social Security for the Self-Employed (SSI), integrated into URSSAF since 1 January 2020 following the abolition of the RSI.
Who Falls Under the TNS Category?#
The following are considered TNS:
- Majority managers of SARL and EURL (holding more than 50% of capital, alone or with close family members);
- Partners in SNC (Societe en Nom Collectif, general partnerships);
- Sole traders (EI): traders, craftsmen, service providers;
- Liberal professionals (regulated: doctors, lawyers, architects... and unregulated);
- Micro-entrepreneurs, though their contribution calculation is simplified (flat rate on turnover).
Good to know: Minority or equal-share managers of SARL (50% or less) and presidents of SAS/SASU fall under the general employee scheme (assimiles-salaries). They are not TNS.
Who Falls Under Another Scheme#
A TNS contributes to the self-employed scheme on profit or remuneration, with no compulsory unemployment insurance, whereas an assimile-salarie (minority or equal-share manager, president of a SAS or SASU) falls under the general employee scheme. The full comparison of the two statuses, contributions and social protection included, is the subject of a dedicated article.
Company director: TNS or assimile-salarie, choosing your social security scheme
2026 TNS Contribution Rates#
Rates Applicable to Traders and Craftsmen#
Below are the 2026 contribution rates for TNS traders and craftsmen (excluding micro-entrepreneurs):
| Contribution | Rate 2026 | Base | Cap |
|---|---|---|---|
| Sickness-maternity | 0% to 8.50% | Single base (gross income less 26% allowance) | 6.50% above 3 PASS |
| Daily allowance supplement (IJ) | 0.50% | Single base | 5 PASS = 240,300 € |
| Basic retirement | 17.87% | Single base up to PASS | PASS = 48,060 € |
| Basic retirement (above PASS) | 0.72% | Share of income above PASS | Unlimited |
| Supplementary retirement (RCI) | 8.10% / 9.10% | Single base | 4 PASS = 192,240 € |
| Disability-death | 1.30% | Single base | PASS = 48,060 € |
| Family allowances | 0% to 3.10% | Single base | Progressive (0% below 52,866 €) |
| Deductible CSG | 6.80% | Single base (gross income less 26% allowance) | Unlimited |
| Non-deductible CSG | 2.40% | Single base (gross income less 26% allowance) | Unlimited |
| CRDS | 0.50% | Single base (gross income less 26% allowance) | Unlimited |
| Vocational training | 0.25% trader or unregulated professional, 0.29% craftsman, 0.34% with collaborating spouse | PASS | 48,060 € (i.e. 120 €, 139 € or 163 €) |
PASS 2026: 48,060 euros (monthly ceiling 4,005 euros, set by the order of 22 December 2025).
Note: The sickness-maternity and family allowance rates are progressive by income level. The sickness contribution is nil below 20% of PASS (9,612 euros), then rises progressively to a full rate of 8.50% at 300% of PASS (144,180 euros), and 6.50% on the excess. Family allowances are nil below 110% of PASS (52,866 euros) and reach 3.10% above 140% of PASS (67,284 euros).
Liberal Professionals (CIPAV and Former RSI)#
Liberal professionals affiliated with CIPAV (architects, interior architects, chartered surveyors, osteopaths, psychologists, psychotherapists, dieticians, chiropractors, psychomotor therapists, court experts, court-appointed guardians) contribute under rates specific to their supplementary pension fund. Veterinarians, by contrast, do not belong to CIPAV but to CARPV, a separate professional section of CNAVPL. Since 1 January 2019, unregulated liberal professionals starting an activity fall under the self-employed scheme managed by URSSAF; those affiliated to CIPAV before that date could exercise an option until 31 December 2023 (decree no. 2019-1358 of 13 December 2019).
The 2026 Thresholds Converted Into Euros#
The progressive rates and caps in the table are expressed as a percentage of the PASS. Here is the conversion into euros for 2026 (PASS of 48,060 euros, mainland France).
| Threshold | 2026 amount | What it triggers |
|---|---|---|
| 20% of PASS | 9,612 € | Below this, sickness contribution is nil |
| 40% of PASS | 19,224 € | Intermediate step of the sickness scale |
| 60% of PASS | 28,836 € | Intermediate step of the sickness scale |
| 110% of PASS | 52,866 € | Below this, family allowances are nil |
| 140% of PASS | 67,284 € | Above this, family allowances reach 3.10% |
| 200% of PASS | 96,120 € | Entry into the 7.70% to 8.50% sickness bracket |
| 300% of PASS | 144,180 € | Full sickness rate 8.50%, then 6.50% above |
| 1 PASS | 48,060 € | Cap on the capped portion of the basic pension and on disability-death cover, boundary of the RCI brackets (8.10% / 9.10%), CFP base |
| 4 PASS | 192,240 € | Cap on the supplementary pension (RCI) |
| 5 PASS | 240,300 € | Cap on the daily-allowance contribution |
Why these rates differ from the tables you may have read elsewhere+
The applicable scales are not the result of a simple annual uprating. The reform of the self-employed contribution base (article 18 of the 2024 Social Security Financing Act, law no. 2023-1250 of 26 December 2023 and decree no. 2024-688 of 5 July 2024) changed both the calculation base and several rates, the new scales applying since April 2026: a single base for contributions and CSG-CRDS, basic pension at 17.87% up to the PASS and 0.72% above, supplementary pension at 8.10% then 9.10%, daily-allowance contribution at 0.50%. A rate table predating those scales mechanically leads to a wrong cash provision.
Calculation Base for TNS Contributions#
The Single Contribution Base Since the Reform#
Since the reform of the self-employed contribution base (article 18 of the 2024 Social Security Financing Act), social contributions and CSG-CRDS are calculated on a single base: gross professional income, before social contributions and deductible CSG, less a flat 26% allowance. That gross professional income is, depending on how you trade:
- For sole traders (EI): taxable profit (BIC, BNC or BA) grossed up by the compulsory social contributions and the deductible CSG that had been deducted from it;
- For majority managers of SARL/EURL: the remuneration paid by the company (salary and benefits in kind), before deduction of compulsory social contributions and deductible CSG.
SARL Dividends: the 10% Rule#
For a majority manager of a SARL or EURL, the share of dividends exceeding 10% of paid-up share capital, share premiums and shareholder current account balances is subject to TNS contributions (article L131-6 III of the French social security code). The rule does not apply to dividends from a SAS or SASU. The detailed calculation, the special cases and the arbitrage with remuneration are covered in the dedicated article.
SARL dividends: taxation and social contributions
For the EURL case (contribution base and dividends): TNS contributions 2026: base, rates and EURL dividends
What the Base Reform Changed, Point by Point#
| Calculation point | Rule applied today |
|---|---|
| Contribution base | Gross professional income, before social contributions and deductible CSG, less a 26% allowance |
| CSG-CRDS base | The same single base: contributions are no longer added back |
| Self-employed under the micro tax regime (excluding auto-entrepreneurs) | The 71%, 50% or 34% tax allowance replaces the 26% allowance |
| CSG-CRDS on earned income | 9.70% in total (CSG 9.20% and CRDS 0.50%), including 6.80% of deductible CSG |
Single base: the three practical consequences+
First, the calculation becomes linear: start from gross income, deduct 26%, and the result feeds both the contributions and CSG-CRDS. Second, CSG-CRDS is no longer assessed on income increased by social contributions, which ends the circular mechanism used before. Third, any simulation built on the old mechanism produces a wrong figure, usually in the direction of under-provisioning: this is the first thing to check in a cash-flow spreadsheet carried over from one year to the next.
Worked example (representative illustration)#
A craftsman covered by the French self-employed scheme earns 50,000 euros of gross professional income in 2026. The calculation runs as follows.
| Step | Calculation | Amount |
|---|---|---|
| Single base | 50,000 € less the 26% allowance | 37,000 € |
| Basic pension | 17.87% of 37,000 € | 6,611.90 € |
| Supplementary pension (RCI) | 8.10% of 37,000 € | 2,997 € |
| Disability-death | 1.30% of 37,000 € | 481 € |
| CSG-CRDS | 9.70% of 37,000 € | 3,589 € |
| Family allowances | Base below 52,866 € (110% of PASS) | 0 € |
| Vocational training | 0.29% of PASS for a craftsman | 139 € |
The sickness contribution is added on top, calculated by URSSAF under the progressive scale (nil below 9,612 euros, the full 8.50% rate being reached at 144,180 euros, i.e. 300% of the PASS, with the excess taxed at 6.50%). This example illustrates the method: it does not replace the actual schedule issued by URSSAF, which factors in minimum contributions, the start date of the activity and any exemptions.
Provisional Contributions and N+1 Regularization#
The Two-Step System#
The TNS regime operates on the basis of provisional contributions paid during the year, then regularized once actual income is known:
- Year N: payment of provisional contributions calculated on N-2 income (or N-1 if available);
- N+1: once the income tax return is filed, URSSAF recalculates the definitive contributions and performs the adjustment.
If your income has increased, you will owe a top-up payment; if it has decreased, URSSAF will refund you.
First and Second Year: The Flat-Rate Base Trap#
In the first and second year of activity, provisional contributions are calculated on a flat-rate base (19% of PASS, i.e. 9,131 euros in 2026). If your actual income is significantly higher, the regularization can be very substantial (sometimes several thousand euros extra).
Our advice: from your first year, estimate your actual income and set aside each month a provision of around 40% to 45% of that income. This is not a rate published by URSSAF but a cash-management rule of thumb we apply with our self-employed clients, to be recalibrated against your income level and the rates in the table above.
Floor and Ceiling: Minimum and Maximum Contributions in 2026#
Even with no income, a self-employed worker still owes minimum contributions that preserve their entitlements. At the other end, several contributions are capped.
| Contribution | 2026 minimum (calculation base) | 2026 maximum |
|---|---|---|
| Daily allowance | 96 € (base 19,224 €, i.e. 40% of PASS) | 1,202 € |
| Basic pension | 967 € (base 5,409 €, i.e. 450 hourly SMIC) | No cap above the PASS (0.72%) |
| Supplementary pension (RCI) | Not applicable | 8.10% up to 48,060 € then 9.10% between 48,060 € and 192,240 € (maximum published by URSSAF: 17,494 €) |
| Disability-death | 72 € (base 5,527 €, i.e. 11.5% of PASS) | 625 € |
| Vocational training | 120 € trader, 139 € craftsman, 163 € with collaborating spouse | Same amount |
For a trader with no income, minimum contributions therefore total around 1,255 euros for the year.
Starting out: flat-rate base and ACRE relief+
The first instalments are called on a flat-rate base of 9,131 euros, i.e. 19% of the PASS. Without ACRE and excluding the vocational training levy, the first year represents 3,473 euros of provisional contributions. ACRE, where granted, exempts one quarter of the sickness-maternity, family-allowance, basic pension and disability-death contributions for 12 months if income does not exceed 36,045 euros (75% of the PASS); the relief then tapers between 36,045 and 48,060 euros and is nil above. The supplementary pension, CSG-CRDS and vocational training levy remain payable in full. The trap is the same either way: the flat-rate base is only an advance, and the adjustment will be made on the actual income of the year.
How to File and Pay TNS Contributions#
The Social Declaration of the Self-Employed (DSI)#
Since 2021, TNS no longer have a separate declaration: income declared to the tax authorities (form 2042 + annexes) is automatically transmitted to URSSAF for calculating social contributions. The DSI (Declaration Sociale des Independants) is therefore directly integrated into the income tax return on impots.gouv.fr.
Your accountant can transmit this information via EDI (Electronic Data Interchange) directly from their accounting software.
Payment Schedule#
| Payment mode | Due dates |
|---|---|
| Monthly | 5th or 20th of each month |
| Quarterly | 5 February, 5 May, 5 August, 5 November |
Payment is made online via your URSSAF account on urssaf.fr, or by direct debit.
TNS Social Contribution Optimization Strategies#
Balancing Remuneration and Dividends (SARL)#
For a majority manager of a SARL, the key question is: how to split between remuneration and dividends?
- Remuneration generates TNS contributions but remains deductible from the company's profit (corporate tax saving of 15% up to 42,500 euros of profit, 25% above);
- Dividends are not deductible from the company's profit and do not generate contributions for the portion below the 10% threshold set out above.
The figures behind the trade-off between the two levers are covered in the dedicated article: SARL dividends: taxation and social contributions.
Maximizing the Retirement Savings Plan (PER)#
TNS workers can deduct their contributions to an individual PER (formerly a Madelin contract) from their professional income within limits more favorable than for employees. These contributions directly reduce the taxable base AND the social contribution calculation base.
Learn more about the PER and its advantages for directors
Requesting Contribution Modulation#
If your estimated income for the current year is significantly lower than N-2, you can request modulation of your provisional contributions directly on urssaf.fr. Be careful: URSSAF recalculates your instalment schedule on the estimate you provide, then adjusts against your final income, so an estimate that is too low simply produces a catch-up call for contributions to be funded.
The Hayot Expert View#
Key Takeaways on TNS Contributions 2026#
- TNS workers fall under the Social Security for the Self-Employed (SSI) managed by URSSAF;
- PASS 2026 is 48,060 euros, the reference for many contribution caps;
- Contributions and CSG-CRDS share a single base, gross income less a 26% allowance;
- The effective rate depends on income level: sickness and family allowances are progressive, and several contributions are capped at 1, 4 or 5 PASS;
- Contributions are provisional and regularized the following year: plan your cash flow accordingly;
- SARL dividends follow rules of their own, set out in the dedicated article.
(Sources: URSSAF, contribution rates for craftsmen, traders and unregulated liberal professionals, updated 27 February 2026; Service-Public.fr, factsheet F23890; article L131-6 of the French social security code; net-entreprises.fr)
Frequently asked questions
What is the difference between TNS and assimile-salarie?+
TNS contributes under the SSI/URSSAF self-employed scheme on their profit or remuneration, with no unemployment insurance. The assimile-salarie (minority or equal-share manager, SAS/SASU president) falls under the general employee scheme and benefits from the same protection, except for unemployment insurance.
Are SARL dividends subject to TNS social contributions?+
Yes, partially. For majority managers, dividends exceeding 10% of paid-up share capital + share premiums + shareholder current account are subject to TNS contributions. This rule does not apply to dividends from SAS/SASU.
How does the N+1 regularization work?+
During the year, you pay provisional contributions based on your N-2 income (or N-1). Once your income tax return is filed, URSSAF recalculates the definitive contributions. If your actual income is higher, you pay the balance; if lower, you receive a refund.
Can TNS provisional contribution installments be adjusted?+
Yes. You can request modulation if your estimated income for the current year is significantly different from the reference income. URSSAF recalculates your instalments on the estimate provided and then adjusts against final income: an estimate that is too low produces a catch-up call for contributions.
What is the minimum contribution for a TNS with no income?+
Minimum contributions apply to maintain retirement and health insurance rights, even with no income. In mainland France in 2026 they come to roughly 1,255 euros a year for a trader: 96 euros of daily-allowance contribution (base 19,224 euros), 967 euros of basic pension (base 5,409 euros, i.e. 450 hourly SMIC), 72 euros of disability-death cover (base 5,527 euros, i.e. 11.5% of PASS) and 120 euros of vocational training levy (139 euros for a craftsman).
Is there unemployment coverage for TNS?+
TNS workers are not covered by compulsory unemployment insurance. Since 2019, a flat-rate Allocation des travailleurs independants (ATI) of 26.30 euros per day, i.e. around 800 euros per month, paid for 182 days (reduced to 19.73 euros per day where prior average income is lower), exists for self-employed workers whose business undergoes collective proceedings, subject to conditions. Voluntary private insurance also exists.
What is the calculation base for TNS social contributions in 2026?+
A single base: gross professional income, before social contributions and deductible CSG, less a flat 26% allowance. That same base is used for the contributions and for CSG-CRDS, contributions no longer being added back into the CSG-CRDS base. For a self-employed person under the micro tax regime (excluding auto-entrepreneurs), the 71%, 50% or 34% tax allowance replaces the 26% allowance. The rule comes from the reform set out in article 18 of the 2024 Social Security Financing Act (law no. 2023-1250 of 26 December 2023, decree no. 2024-688 of 5 July 2024), whose scales have applied since April 2026.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants. Certified Pennylane trainer.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
- Légifrance - Décret n° 2024-688 du 5 juillet 2024 fixant les modalités de calcul des cotisations et contributions sociales des travailleurs indépendants
- Service-Public.fr - Protection sociale du commerçant et de l'artisan (cotisations, abattement de 26 %)
- Légifrance - Code de la sécurité sociale, section 5 : cotisations sur les revenus d'activité des travailleurs indépendants non agricoles (articles L131-6 à L131-6-2)
- net-entreprises.fr - Déclaration Sociale des Indépendants (DSI)
This topic is part of our service French payroll outsourcing | DSN, payslips, HR
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