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Tax decreaseEndedSocial security and healthcareNational

Tapering reduction of the sickness-maternity contribution for low-income self-employed workers

Article 11 of the 2017 social security financing act restores Article L. 612-5 of the Social Security Code: the sickness-maternity insurance contribution rate of non-agricultural self-employed workers whose earnings are below a threshold set by decree is reduced by up to 3.5 points, the reduction tapering off as earnings rise. According to the impact assessment, the target threshold is 70% of the annual social security ceiling (€27,000). The measure applies to contributions due on earnings for periods from 1 January 2017.

Measure originators

InitiatorGVT
Christian Eckert
Gouvernement
InitiatorGVT
Marisol Touraine
Gouvernement
Impact on public finances
Costs 150 m €/yr2017 estimate · Social security
Source of the estimate: PLFSS 2017 – Annexe 10 (fiches d'évaluation préalable des articles) (Official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2017

Measure impact

According to the impact assessment, about 1.8 million RSI contributors (including 600,000 micro-entrepreneurs) earning less than 70% of the social security ceiling: up to 3.5 points less sickness contribution, at a cost of €150m a year.

Official references

Law number: Loi n° 2016-1827 du 23/12/2016 (LFSS 2017), art. 11
Official Journal: JORF n° 0299 du 24 décembre 2016
View on Légifrance

Sources

Loi n° 2016-1827 du 23 décembre 2016 de financement de la sécurité sociale pour 2017 (Journal officiel)Official
23 December 2016
Texte adopté définitivement par l'Assemblée nationaleParliamentary
5 December 2016
Sénat – dossier législatif et table de concordance des articlesParliamentary
23 December 2016
PLFSS 2017 – Annexe 10 (fiches d'évaluation préalable), article 8Official
5 October 2016

Procedure timeline

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

100%
5 / 5 steps
Completed
1 January 2017

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Application aux cotisations dues au titre des revenus des périodes courant à compter du 1er janvier 2017.
Source
Completed
23 December 2016

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi de financement de la sécurité sociale pour 2017 (JORF n° 0299 du 24 décembre 2016).
Source
Completed
22 December 2016

Possible referral to Constitutional Council

Constitutional review

Décision de conformité / censure partielle

Décision du Conseil constitutionnel n° 2016-742 DC.
Source
Completed
5 December 2016

National Assembly has the final say

Parliamentary process

Si échec CMP

Vote result
Adopted
Adoption définitive par l'Assemblée nationale en lecture définitive.
Source
Completed
2 November 2016

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote result
Adopted
Adoption en première lecture du projet de loi par l'Assemblée nationale.
Source