Here's some unexpected, but good news for auto-entrepreneur businesses in France: social charges will be reduced on 1st January 2015. This small social charges reduction varies from 0.5% to 1.7%.
The 2015 social charges for auto-entrepreneurs are:
- 13.3% for trade, accommodation and food, previously 14.1% in 2014
- 22.9% for artisans, manual based activities/services, previously 24.6% in 2014
- 22.9% for professions libérales, intellectual based services, previously 23.3% in 2014
| Activity | Social charges in 2015 | Social charges in 2014 | CFP* | CFC** |
|---|---|---|---|---|
| Trade, gites, accommodation, food | 13.3% | 14.1% | 0.1% | 0.015% |
| Services, artisans (labour / manual based activities) | 22.9% | 24.6% | 0.3% | 0.48% |
| Professions liberales relating to RSI | 22.9% | 24.6% | 0.3% | 0% |
| Professions liberales relating to CIPAV | 22.9% | 23.3% | 0.2% | 0% |
*CFP: Contribution a la Formation Professionnelle. Tax going toward a training fund.
** CFC: Contribution aux Frais de Chambres. Tax introduced in 2014 for auto-entrepreneurs relating to Chambre de Commerce et de l’Industrie or Chambre de Metiers.