Self-employed: end of the professional expenses allowance for managers, dividends subject to contributions and reduction for low incomes

The 2013 Social Security Financing Act broadens the contribution base of the self-employed. Assimilated managers (notably majority managers of limited-liability companies) can no longer deduct the 10% flat allowance for professional expenses or actual expenses, and the part of dividends above 10% of share capital is subject to contributions for a wider range of managers. The health insurance contribution of the self-employed is now set by decree, with a reduction for low incomes, and auto-entrepreneur rates are aligned with those of other self-employed people. It applies to contributions for periods from 1 January 2013.