Business
France — Business: Social Security
The URSSAF collects employer and self-employed social contributions in France and publishes the rates each year. For micro-entrepreneurs in 2026, the global contribution rate is 12.3% on goods sales, 21.2% on commercial and craft services, 25.6% on other services (BNC, up from 24.6%) and 23.2% for regulated liberal professions under the Cipav. Classified short-term furnished rentals stay at 6%. For salaried staff, the URSSAF private-sector table for 2026 lists employer contributions such as health insurance at a reduced rate of 7% or full rate of 13% and unemployment at 4.00% on pay up to €192,240. The URSSAF's reform page describes a new scale for self-employed contributions applied from 2026 to income assessed in 2025; check it for how your contributions are calculated.
Key facts
- Micro-entrepreneur contribution rates for 2026: 12.3% on goods sales; 21.2% on commercial and craft services; 25.6% on other services (BNC); 23.2% for regulated liberal professions under the Cipav.
- Classified short-term furnished rentals stay at a 6% rate.
- Employer rates for 2026 include health insurance at 7% (reduced) or 13% (full) and unemployment at 4.00% up to €192,240.
- The URSSAF publishes a reform of the scale for self-employed contributions applied from 2026; check its page for your case.
Costs
- Micro-entrepreneur contribution, other services (BNC), 2026: 25.6%
- Micro-entrepreneur contribution, goods sales, 2026: 12.3%
Common mistakes
- Using the 2025 BNC rate of 24.6% — it is 25.6% from 1 January 2026.