Single base for self-employed social contributions and CSG
Article 18 of the 2024 Social Security Financing Act aligns the base of social contributions paid by self-employed workers with that of the general social contribution (CSG, Article L. 136-3 of the Social Security Code), for contributions due for periods from 1 January 2025 (non-agricultural) and 1 January 2026 (agricultural). Decree 2025-708 of 25 July 2025 sets the implementing rules: charges not deductible from the CSG base, treatment of certain dividends, calculation of provisional payments and adjustment.
Measure originators
No official estimate found for this measure.
Measure impact
Non-agricultural self-employed workers (excluding micro-entrepreneurs) have their contributions and CSG calculated on the same base from 2025 income, applied at the adjustment stage; farmers from 2026.
Official references
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue
Publication in Official Journal
Entry into force
Immédiate ou à la date prévue