Cotisation (social security rates) for 2016?
You kindly help me split my cotisation charges between materials and services charged by my business setup in France and because of this I received a large credit from therégime social des indépendants (RSI) . I have successfully paid my fees for the past 12 months using these two headings but have noticed in the ex-pat’s newsletter that the rates for micro-entrepreneurs are changing in 2016 as follows:-
- BIC Commercial: 13.4%, 0.1%, 1.0%*, 0.0015%, total 14.515%
- BIC Services Artisans: 23.1%, 0.3%,1.7%, 0.48%, total 25.58%
- BIC Services Commercial: 23.1%, 0.3%, 1.7%, 0.44%, total 24.144%
- Professional RSI: 23.1%, 0.3%, 2.2%, 0%, total 25.6%
- Professional CIPAV: 22.9%, 0.2%, 2.2%, 0%, total 25.6%
* the rate for landlords of furnished lettings is 1.7%
Please can you advise which heading I now need to use, for the past 12 months I have used (1) for materials (BIC commercial) and (2) for services. If I now have to use (2) and (3) I am back to what I was paying three years ago.
From the ex-pats description - trade based activities (artisans) and sales agents (agents commercials) have had their rate increased from 22.9% to 23.1% of turnover.
- What exactly do they mean by the description Sales Agents (agents commercials)?
- Do these charges come into effect as of 1 January 2016?