Responsibility Pact: lower family allowance contribution for self-employed workers

Article 2 of the 2014 amending Social Security Financing Act supplements Article L. 242-11 of the Social Security Code: the family allowance contribution rate of non-agricultural self-employed workers whose income is below a threshold set by decree is reduced by up to 3.1 points. The same reduction applies to farmers. Decree No. 2014-1531 of 17 December 2014 sets the rate at 2.15% (instead of 5.25%) for income up to 110% of the annual social security ceiling, with a progressive rate up to 140% of the ceiling. It applies to contributions for periods from 1 January 2015.