Reduction in sickness pay contributions for self-employed workers in France
Decree No. 2017-301 of 8 March 2017 indicates that a new regulation enters into force in the calculation of sickness contributions for the self-employed.
This change will pay less because the government has adapted to the special status of these self-employed workers. Two cases stand out now and each worker will be able to determine which one applies to his situation.
A reduced rate
Faced with workers who do not have the CICE as employees, the Social Security Financing Act has introduced a new calculation.
Among the decisions taken on this occasion, the reduction of the rate of sickness and maternity contributions is a news that should delight the people concerned.
Article D612-4 of the Social Security provides that this rate is 6.5%. Nevertheless, for the self-employed, a reduction of 3.5% is now applied. The rate of these contributions will therefore be set at 3%.
This change will allow self-employed workers to be on an equal footing with other workers.
Beware the ceiling
In order to benefit from this new rate, it is essential not to exceed income corresponding to 70% of the social security ceiling, ie EUR 27 459,60.
Beyond this threshold, the initial rate of 6.5% will be applied again. The full rate then returns and will be used to calculate the sickness and maternity contributions.
A self-employed person who exceeds this ceiling will therefore know exactly what amount will be claimed by the Social Security. This change in contributions is very simple so it can easily be understood by the self-employed.
The savings made by this new system will radically change things, since revenues will be less affected than before.