Charges for self-employed entrepreneurs in 2024: the complete file for calculating them
Self-employed or self-entrepreneur, what charges should you expect in 2024?
While self-employed entrepreneurs benefit from a simplified micro-social regime, they are not exempt from paying certain charges. What are these charges? What are the percentages of auto-entrepreneur charges? Are there any special cases?
You've set up your own business, but you're not yet clear on how to calculate and declare your charges: our guide will explain!
What are the costs for a self-employed entrepreneur in 2024? Types and percentages of costs
Social security contributions
What are they?
- Social security,
- maternity or paternity leave,
- basic and supplementary pensions...
Like everyone else, self-employed entrepreneurs benefit from social protection. That's why they have to pay the relevant contributions.
☝️ As well as paying social security contributions, self-employed entrepreneurs also pay the CFP, or Contribution à la Formation Professionnelle. This provides an opportunity for training, in the same way as employees benefiting from the CPF (Compte Personnel de Formation).
What are the rates of social security contributions for auto-entrepreneurs?
The calculation of social security contributions is relatively straightforward. They are a percentage applied to turnover, which varies according to the activity. They are therefore proportional to what you have earned:
| Type of activity | Rate of social security contributions | Contribution rate for CFP | Total contribution rate |
| Purchase/sale of goods and commodities | 12,8 % | 0,1 % | 12,9 % |
| Accommodation services | 12,8 % | 0,1 % | 12,9 % |
| Commercial services | 22 % | 0,2 % | 22,2 % |
| Craft services | 22 % | 0,3 % | 22,3 % |
| Liberal professions | 22 % | 0,2 % | 22,2 % |
💡 If your turnover is zero, you pay no social security contributions. But be careful: anything you don't pay will not be taken into account for your pension or daily allowances. That's why some auto-entrepreneurs voluntarily pay minimum contributions.
Tax charges and payment in full discharge of your obligations
What are these?
As a self-employed entrepreneur, you are subject to income tax, not corporation tax.
However, you can opt for payment in full discharge of your tax liability:
- you pay your tax when you pay your social security contributions, instead of deducting tax at source;
- this does not exempt you from filing an annual income tax return.
☝️ Note that not all self-employed people can take advantage of the payment in full discharge of their tax liability. To qualify for 2024, the reference tax income (RFR) of the tax household for the year N-2 (i.e. 2022) must not exceed €27,794 per family quota unit. This amount is increased by 50% for each additional half-unit or 25% for each additional quarter-unit.
You can opt to pay income tax in full discharge online via the official micro-entrepreneur portal.
What are the rates of payment in full discharge of income tax?
| Type of activity | Rate of payment in full discharge of income tax |
| Purchase/sale of goods and commodities | 1 % |
| Accommodation services | 1 % |
| Commercial services | 1,7 % |
| Craft services | 2,2 % |
| Liberal professions | 2,2 % |
☝️ Good to know: With the health and economic crisis linked to Covid-19, many micro-entrepreneurs benefited from exemptions from social security contributions in 2020. For this reason, special arrangements have been put in place for the 2021 income tax return in 2022, to exclude income exempt from social security contributions.
Business property tax
The business property tax (cotisation foncière des entreprises, or CFE) relates to the rental value of the property in which you operate.
However, it is complicated to know the exact amount, since it is calculated mainly on the basis of where the self-employed business is based.
Our advice: find out from your local SIE (Service des Impôts des Entreprises)!
💡 It is possible to be exempt from the business property tax (cotisation foncière des entreprises):
- in the first year of business, by completing an initial CFE declaration before 31 December,
- if turnover is less than €5,000 over a 12-month period,
- for certain craft and related activities, and in the fields of fishing and farming,
- for self-employed entrepreneurs operating in priority areas, etc.
For a list of all exempt businesses, see articles 1449 to 1466F of the General Tax Code.
✨ New for 2021 : optional CFE exemption
Since the Finance Act for 2021, each CFE beneficiary local authority can decide to extend the CFE exemption over three years (instead of one year), for business start-ups and extensions. Contact your local tax office to find out if this applies to you!
Tax on consular chamber fees
In addition to the contributions mentioned above, there is a tax for the consular chambers, i.e. :
- the CMA, or Chambre des Métiers or Chambre de l'Artisanat,
- the CCI, or Chamber of Commerce and Industry.
If you belong to one of these chambers, here's what you have to pay:
| Type of business | Rate of tax for consular chambers |
| Purchase/sale of goods and commodities | 0,015 % |
| Accommodation services | 0,015 % |
| Commercial services | 0,044 % |
| Craft services | 0,48 % |
| Purchasing and resale services | 0,22 % |
| Craftspeople with dual CCI-CMA registration | 0,007 % |
☝️ Good to know:taxes for chamber fees are specific to Alsace and Moselle. Further information is available on the service-public.fr website.
Self-employed entrepreneurs in the DOM 2024: calculating your charges
When it comes to charges for self-employed entrepreneurs, there are differences between mainland France and the French Overseas Departments and Territories:
- Possible exemption from social security contributions for 2 years following the date on which the self-employed business is set up. Calculated on the basis of turnover, the exemption may be total, degressive or zero. In return, however, self-employed entrepreneurs pay :
- a flat-rate supplementary pension contribution,
- a contribution to vocational training, ranging from €101 to €118 depending on the nature of the activity.
- Lower social security contributions than in mainland France at the end of these 2 years:
| Type of activity | Up to the 7th calendar quarter | From the 8th calendar quarter to the end of the 3rd year | CFP | Rate of social security contributions | VLF* | Total |
| Purchase/sale of goods and commodities | 2,20 % | 6,4 % | 0,10 % | 8,6 % | 1,0 % | 9,7 % |
| Accommodation services | 2,20 % | 6,4 % | 0,10 % | 8,6 % | 1,0 % | 9,7 % |
| Commercial services | 3,70 % | 11 % | 0,30 % | 14,7 % | 1,7 % | 16,7 % |
| Craft services | 3,70 % | 11 % | 0,30 % | 14,7 % | 1,7 % | 16,7 % |
| Other services and liberal professions (BNC) | 3,7 % | 11 % | 0,10 % | 14,7 % | 2,2 % | 17,0 % |
| Liberal professions (BNC) with Cipav | 7,4 % | 11,1 % | 0,30 % | 14,80 % | 2,2 % | 17,3 % |
*if you have opted to pay income tax at source.
☝️ In view of the higher tax allowances in the French overseas departments and territories for BIC and BNC, you should consider calculating whether the VLF works to your disadvantage:
- 30% tax allowance in Guadeloupe, Martinique and Réunion (limited to €5,100) ;
- 40% tax allowance in French Guiana and Mayotte (limited to €6,700).
The special case of ACRE
Self-employed entrepreneurs: lighten your load in the 1st year
The ACRE (formerly ACCRE) reform came into force in 2020. This aid for business start-ups and takeovers is defined as a scheme to reduce self-entrepreneurs' charges for the first 4 calendar quarters.
💡 Good to know: as the exemption runs over a period of calendar quarters, it's best to start your business at the beginning of the quarter (January/April/July/October) to avoid the risk of losing one or two months' Acre!
Who is eligible for ACRE?
- jobseekers on benefit,
- jobseekers not receiving benefit who have been registered with Pôle Emploi for 6 months in the last 18 months,
- recipients of ASS (Allocation de Solidarité Spécifique) or RSA (Revenu de Solidarité Active),
- people aged between 18 and 25,
- people recognised as disabled under the age of 30,
- self-employed entrepreneurs with a Cape contract (Contrat d'appui au projet d'entreprise),
- beneficiaries of PreParE (Prestation Partagée d'Éducation de l'Enfant),
- founders of self-employed businesses located in a priority neighbourhood.
What are the ACRE rates?
For self-employed businesses set up on or after 1 April 2020:
| Type of activity | Rate of social security contributions |
| Purchase/sale of goods and commodities | 6,4 % |
| Provision of accommodation | 6,4 % |
| Commercial services | 11 % |
| Craft services | 11 % |
| Liberal professions | 11 % |
For self-employed businesses set up between 1 April 2019 and 31 March 2020 :
| Type of activity | Rate of social security contributions - 1st period | Rate of social security contributions - 2nd period | Rate of social security contributions - 3rd period |
| Purchase/sale of goods and commodities | 3,2 % | 9,6 % | 11,6 % |
| Accommodation services | 3,2 % | 9,6 % | 11,6 % |
| Commercial services | 5,5 % | 16,5 % | 19,8 % |
| Craft services | 5,5 % | 16,5 % | 19,8 % |
| Liberal professions | 5,5 % | 16,5 % | 19,8 % |
For self-employed businesses created between 1 April 2018 and 31 March 2019:
| Type of activity | Rate of social security contributions - 1st period | Rate of social contributions - 2nd period | Rate of social security contributions - 3rd period |
| Purchase/sale of goods and commodities | 3,2 % | 6,4 % | 11,6 % |
| Accommodation services | 3,2 % | 6,4 % | 11,6 % |
| Commercial services | 5,5 % | 11 % | 19,8 % |
| Craft services | 5,5 % | 11 % | 19,8 % |
| Liberal professions | 5,5 % | 11 % | 19,8 % |
ACRE exemption rates postponed to 2020 and 2021
The measures taken for ACRE due to the coronavirus have been postponed by 3 months in 2020, i.e. to 1 April 2020. This postpones the possible exemptions in 2021 by the same amount, as they were decreed with the reform (progressive rate changes).
In other words
- if you set up a micro-business between the 2nd quarter of 2018 and the 1st quarter of 2019, you will contribute 90% (instead of 75%) in the third year (between April 2021 and March 2022).
- if you set up a micro-business between the 2nd quarter of 2019 and the 1st quarter of 2020:
- You contribute 75% (instead of 50%) in the second year (between April 2020 and March 2021).
- You contribute 90% (instead of 75%) in the third year (between April 2021 and March 2022).
You can find more details directly on the URSSAF website.
Calculating the charges payable by self-employed entrepreneurs in 2024
How do you calculate your charges as a self-employed contractor?
- By applying the contribution percentage corresponding to your situation, for all types of charges, and doing the calculations yourself in an Excel spreadsheet, for example.
- By using an online simulator, such as the one offered by Bpifrance, to calculate your social security contributions.
- By automating your accounting from start to finish using software tailored to the needs of self-employed entrepreneurs.
💡 Please note: the more you automate your self-employed business's accounting, the more you will avoid errors and save precious time that you can reuse for your business.
Is it possible to deduct expenses as a self-employed entrepreneur?
It is impossible to deduct expenses (travel costs, purchase of equipment, etc.) as a self-employed entrepreneur.
💡 However, many self-employed businesses opt to invoice disbursement costs in order to reduce the burden on their cash flow:
- you invoice the customer for the costs involved in providing the service ;
- advantage: these disbursement costs are not included in your turnover for the purposes of calculating contributions.
When do you have to pay your auto-entrepreneur charges?
Payment of social security contributions, the CFP and the tax on consular chamber fees
To pay your contributions, you need to declare your turnover:
- on the URSSAF autoentrepreneur website,
- or on the mobile application, AutoEntrepreneur Urssaf, which you can download from Google Play or the App Store.
You can choose to make this declaration :
- monthly,
- quarterly.
☝️ Please note: if the due date for your declaration falls on a Saturday, Sunday or public holiday, it will be postponed to the next working day.
The monthly or quarterly direct debits are then made automatically using the bank details you provided when you created your autoentrepreneur account.
❗ Always remember to make your declaration, even if your turnover is zero. If you fail to do so, you could be fined €52.
Good to know: if you have just set up your own business, you have an additional waiting period to make your first declaration:
- after 3 months from the date of creation of the micro-business if you have opted for the monthly declaration,
- after 6 months from the date of creation of the micro-business if you have opted for the quarterly declaration.
Payment of the cotisation foncière des entreprises (CFE)
The CFE can be paid by :
- monthly direct debit or payment by instalment,
- or online payment directly on the impots.gouv.fr website.
If you do not take advantage of the monthly direct debit, your CFE must be paid by 15 December at the latest.
What about charges for self-employed entrepreneurs in 2022?
Covid aid: what will be maintained in 2022?
To support the self-employed during the crisis, the government has introduced a number of aid measures, including :
- solidarity funds
- short-time working
- total or partial exemption from social security contributions,
- stock assistance, etc.
These measures will come to an end in 2022. So it's time for a boost!
However, you can still benefit from :
- certain forms of aid for companies in the French overseas territories ;
- the extension of fixed-cost support for sectors S1 and S1 bis, with no turnover requirement.
What won't change in 2022
The year 2022 is not just synonymous with changes: some of the pillars of auto-entrepreneur status remain the same!
The social security contribution rates listed above remain unchanged from 2021.
The turnover limits for 2022 will also remain the same as for 2021.
The ceiling that auto-entrepreneurs must not exceed if they do not want to leave the micro scheme and become sole traders is as follows for 2022 (based on 2021 income):
- 176,200 euros for trading activities and the provision of accommodation
- 72,600 euros for services and the liberal professions.
What's in store for 2022... and beyond!
You now have everything you need to run your micro-business with peace of mind in 2022. However, you should be aware that a number of reforms are planned for the coming years:
- raising the turnover limits (2023) ;
- the replacement of the RCS and RM by a new national register of companies held by INPI (2023),
- compulsory electronic invoicing for all auto-entrepreneurs (2026).
Lastly, changes could be brought about by the measures proposed in the Self-Employed Plan presented by the government in 2021. This plan, which is due to be voted on as part of the Social Security Funding Bill for 2022 and the Finance Bill for 2022, includes, for example:
- simplification of administrative procedures: in 2022, turnover declarations could be made at the end of the first month of activity;
- the possibility of adjusting social security contributions in real time, based on fluctuations in business activity.
Their implementation is still subject to validation and voting, but they could well affect you quickly. The Appvizer editorial team will be updating this content to keep you informed of the latest measures.