Micro-entrepreneurs: social contributions capped at a share of turnover and quarterly calculation option

Article 53 of the Act of 5 March 2007 establishing the enforceable right to housing creates, for self-employed workers under the micro-BIC or micro-BNC tax regimes, an exemption from social security contributions equal to the difference between the contributions due and a share of their turnover or receipts (Article L. 131-6-2 of the Social Security Code). It also gives them, in the year they start trading and the following two years, an option to calculate contributions quarterly on actual turnover. The article first applies to contributions based on 2007 income. Decree No. 2007-966 of 15 May 2007 sets the share at 14% for sales activities and 24.6% for services; the quarterly option applies to businesses created from 1 January 2008. The article also extends the maximum coefficient of 0.281 of the employer contribution relief to employers' groups for staff made available to members with 19 employees or fewer. The economic modernisation act of 4 August 2008 repealed Article L. 131-6-2 from contributions on 2010 income.