Farmers' social contribution base: commercial and non-commercial profits limited to farm activities, slaughter compensation exempted

Article 18 of the 2026 Social Security Financing Act amends Article L. 136-4 of the Social Security Code, which defines the base for self-employed farmers' social contributions: commercial profits (Article 34 of the General Tax Code) and micro-scheme income (Articles 50-0 and 102 ter) are included only when the activity falls within the farm scheme (Articles L. 722-1 to L. 722-3 of the Rural Code), and amounts exempted from tax under Articles 75-0 D and 208 octies of the General Tax Code (gains on compensation for the health-related slaughter of breeding animals, created by the 2026 Finance Act) are excluded. Decree No. 2026-757 of 8 August 2026 amends Articles D. 731-23 and D. 731-24 of the Rural Code accordingly.