France has introduced a reform of the social-contribution base and scales for self-employed workers, which came into effect on 1 January 2025 and will impact contributions on 2025 income, regularised in 2026. The reform simplifies the contribution system, aligns it with actual income, and improves predictability for self-employed individuals.
New contribution scales mean that health, family allowance, retirement, and social security contributions have been adjusted, replacing the previous multi-tiered system. Contributions are now calculated on actual professional income declared rather than estimated thresholds. Low-income self-employed workers benefit from reduced contributions or temporary exemptions to ease the financial burden during periods of low earnings. Contributions paid in 2025 will be regularised in 2026 based on final income declarations to ensure payment corresponds to actual earnings.
Self-employed professionals should anticipate changes in their social-contribution obligations and adjust financial planning accordingly. Payroll and accounting teams need to update systems and processes to reflect new contribution rates and calculation methods. Accurate reporting of professional income is essential to ensure correct contribution levels and avoid penalties during the 2026 regularisation.
This section outlines the specific adjustments that take effect when 2025 income is regularised in 2026:
Review the revised contribution scales and integrate them into payroll systems. Communicate updates to self-employed workers and provide guidance on expected payments. Monitor official guidance from the Union de Recouvrement des cotisations de Sécurité Sociale et d’Allocations Familiales (URSSAF) to ensure compliance with new reporting and payment deadlines.
This reform represents a significant step towards modernising France’s self-employed social security system and provides greater alignment between contributions and actual income. Organisations managing global payroll should prepare to ensure smooth adaptation for the 2025 income year and subsequent 2026 regularisation.
For further detailed guidance on payroll, employment law and compliance in France, visit our France Global Insights on the activpayroll website.
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