Lower health and maternity contribution for self-employed workers on modest incomes
Article 3 of the law of 16 August 2022 on emergency measures to protect purchasing power strengthens the reduction of the health and maternity contribution rate for self-employed workers on modest incomes; the reduction, which already applied up to 1.1 times the annual social security ceiling (PASS), is deepened for incomes below 60% of the PASS. Decree no. 2022-1529 of 7 December 2022 sets, for craftsmen and retailers, a rate of 0.5% below 40% of the PASS, then a sliding rate up to the full 7.2% at 110% of the PASS; for liberal professions, the rate is zero below 40% of the PASS and reaches 6.5% at 110% of the PASS.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Craftsmen, retailers, liberal professions and farmers earning less than 1.1 PASS pay a lower health contribution on their 2022 income. According to the Senate report, the gain is about €550 a year at minimum-wage level. Micro-entrepreneurs benefit for periods from 1 October 2022, through an adjustment of their overall rate.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Publication in Official Journal
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration