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Tax increaseIn effectEmployment and contributionsNational

Higher contribution rates for self-employed professionals under the micro-enterprise scheme

Decree No. 2024-484 of 30 May 2024 raises the overall social contribution rate of micro-entrepreneurs in liberal professions: from 21.2% to 23.2% on 1 July 2024 for those covered by CIPAV, and gradually for those under the general scheme (21.1% then 23.1% on 1 July 2024, 24.6% in 2025 and 26.1% in 2026).

Measure originators

InitiatorGVT

Bruno Le Maire

Gouvernement

InitiatorGVT

Thomas Cazenave

Gouvernement

Impact on public finances

No official estimate found for this measure.

Effective date

1 July 2024

Measure impact

The increase reflects the supplementary pension contribution. For €10,000 of receipts, contributions of a general-scheme self-employed professional rise from €2,110 (June 2024 rate) to €2,610 in 2026. CIPAV members pay €200 more per €10,000 of receipts from July 2024.

Official references

Law number: Décret n° 2024-484 du 30 mai 2024

Official Journal: JORF n° 0125 du 31 mai 2024

View on Légifrance

Sources

Décret n° 2024-484 du 30 mai 2024 modifiant les taux globaux de cotisations et contributions de certains travailleurs indépendants exerçant dans le cadre de la microentrepriseOfficial

31 May 2024

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%

4 / 4 steps

Completed

1 January 2026

Entry into force

Application

Immédiate ou à la date prévue

Taux porté à 26,1 % pour les micro-entrepreneurs libéraux du régime général (article 1er, 4°)

Completed

1 January 2025

Entry into force

Application

Immédiate ou à la date prévue

Taux porté à 24,6 % pour les micro-entrepreneurs libéraux du régime général (article 1er, 3°)

Completed

1 July 2024

Entry into force

Application

Immédiate ou à la date prévue

Taux de 23,2 % (CIPAV) et 23,1 % (régime général) applicables au 1er juillet 2024 (article 1er, 2°)

Completed

31 May 2024

Publication in Official Journal

Publication

Publication au Journal officiel du Décret n° 2024-484 du 30 mai 2024