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.