Farmers' social contributions extended to dividends above 10% of capital

Article 9 of the 2014 Social Security Financing Act added to the social contribution base of farm operators (Article L. 731-14 of the Rural and Maritime Fishing Code) the portion of investment income (dividends, current-account income) exceeding 10% of the share capital, share premiums and current-account deposits, received by the operator, their spouse or civil partner and their minor children. The scheme is aligned with the one applying to non-agricultural self-employed workers. This income is counted at 75% of its amount in 2014, then in full. The revenue funds the increase in small farm pensions through the mandatory supplementary pension scheme.