Micro-Enterprise Social Charges 2025: All Rates Explained
Social contributions are the main mandatory deduction for the French micro-entrepreneur. Unlike employees who have contributions withheld at source, you calculate them yourself and pay them directly to URSSAF. Knowing these rates precisely is essential for pricing your services correctly and managing your cash flow.
The core principle: charges proportional to revenue
In micro-enterprise, the social regime works on a simple principle: contributions are calculated by applying a fixed rate directly to your gross revenue, with no deduction for professional expenses.
If your revenue is zero in a given month, you pay nothing that month. This proportionality is one of the fundamental advantages of the status, especially for beginners and irregular activities.
2025 URSSAF contribution rates
| Activity type | Standard rate | With ACRE (year 1) |
|---|---|---|
| BIC — Sale of goods | 12.3% | 6.15% |
| BIC — Service provision | 21.2% | 10.6% |
| BNC — Liberal professions (SSI) | 23.1% | 11.55% |
| BNC — Liberal professions (CIPAV) | 23.2% | 11.6% |
SSI or CIPAV? Since 2023, the vast majority of unregulated liberal professions (developers, consultants, designers, writers, trainers, coaches) fall under the SSI at 23.1%. Only certain regulated professions (architects, chartered accountants, osteopaths) remain with CIPAV.
The flat-rate income tax option (PFL)
In addition to social contributions, you can opt for the flat-rate withholding (PFL): an additional rate applied to your revenue alongside URSSAF, replacing the progressive income tax scale.
| Activity | PFL rate |
|---|---|
| BIC Sales | 1.0% |
| BIC Services | 1.7% |
| BNC | 2.2% |
The PFL is only beneficial if your marginal tax rate is 11% or higher. If you're in the 0% bracket (net taxable income below €11,497 in 2025), you'd pay tax you wouldn't otherwise owe. Always compare both options — our micro-enterprise simulator does this automatically.
What your contributions cover
Your charges fund real social protection, though more limited than for employees:
- Health insurance: standard CPAM reimbursements and daily sick pay (after a waiting period)
- Basic pension: quarters validated based on annual revenue declared
- Supplementary pension (SSI or CIPAV depending on your scheme)
- Disability-death insurance
- Family allowances
- Professional training (0.1%–0.3% of revenue)
Not covered: unemployment insurance. If your business stops, you receive no ARE (unemployment benefit). Private insurance contracts can fill this gap.
Practical simulations
Freelance developer (BNC/SSI), annual revenue €70,000:
- URSSAF contributions: 70,000 × 23.1% = €16,170
- Taxable base after 34% allowance: €46,200
- Income tax (~18% effective rate): ~€8,300
- Estimated net: ~€45,530 (65% of revenue)
BIC services consultant, annual revenue €90,000:
- Contributions: 90,000 × 21.2% = €19,080
- Taxable base after 50% allowance: €45,000
- Income tax (~18% effective): ~€8,000
- Estimated net: ~€62,920 (70% of revenue)
ACRE impact: -50% in year one
With ACRE, your rates are halved for 12 months. On €6,000/month revenue as BNC:
- Without ACRE: 6,000 × 23.1% = €1,386/month
- With ACRE: 6,000 × 11.55% = €693/month
- Total savings over 12 months: €8,316
2025 revenue caps and VAT thresholds
Exit the micro regime if you exceed:
- BIC retail: €188,700/year
- BIC services + BNC: €77,700/year
VAT exemption thresholds (you don't charge VAT below these):
- Services: €37,500 (tolerance ceiling: €41,250)
- Goods sales: €85,000 (tolerance: €93,500)
How to declare and pay
Log in to autoentrepreneur.urssaf.fr, declare your gross revenue for the period (even if zero — mandatory), and pay by direct debit or bank transfer. Monthly declarations are recommended for smoother cash flow.
Calculate your exact net with our micro-enterprise simulator — all 2025 rates, ACRE simulation and PFL comparison included.