Payment of auto-entrepreneur / micro-entrepreneur contributions: the complete guide

Are you an auto-entrepreneur or micro-entrepreneur?

Alors il est important de savoir que vous êtes également soumis au paiement des cotisations sociales ! Ce point mérite d’être anticipé dès la création de votre micro-entreprise en ligne.

Unlike salaried employees, who directly receive remuneration net of the social security contributions they have to pay, sole traders have to pay their own social security contributions.

Under the "ordinary law" system for sole traders, they are obliged to pay a certain number of contributions, such as health insurance and pension contributions.

Payment is governed by a rather complex timetable

To help you manage your obligations, we're focusing today on the payment of auto-entrepreneur / micro-entrepreneur contributions!

What are the rates?

First, we need to look at the different rates of social security contributions that auto-entrepreneurs have to pay.

So, unlike "more traditional" sole traders, both auto-entrepreneurs and micro-entrepreneurs can opt for the so-called "micro-social" scheme.

This scheme is unique in that social security contributions are only paid in proportion to actual sales.

No minimum social charges are taken into account

However, even if your sales are €0, you must declare them.

There are several social contribution rates to consider, depending on the nature of the entrepreneur's business:

• Furnished rentals : in the case of furnished property rentals, social security contributions are equal to 6% of sales for any property earning more than €23,000 a year.
• BIC sales : for BIC (Bénéfices Industriels et Commerciaux) sales of goods and merchandise, craftsmen, industrialists and shopkeepers are subject to a social security contribution rate of 12.8% of sales.
• BNC Cipav: for activities covered by the BNC (Non-Commercial Profits), liberal activities linked to the Cipav, the rate of social contributions reaches 22%.
• Provision of services : Finally, the rate of social security contributions for service provision activities is 22%.

Payment methods

Secondly, we need to look at how these social security contributions are paid.

Both auto-entrepreneurs and micro-entrepreneurs are required to pay their social security contributions on a monthly basis.

However, they may opt for quarterly payment of these contributions.

In addition, there are two payment methods to choose from:

• First, you can declare your turnover using an ad hoc form, calculate your contributions manually and pay them by cheque directly to your RSI center.
• It is also possible to pay social security contributions online. To do so, you need to register on the auto-entrepreneur portal, and provide a bank account number (RIB) and a direct debit authorization. Social security contributions must then be declared each month or quarter, directly on the platform. The amount due is then calculated and automatically debited from the account.

Declaration deadline

Then there's the deadline for declaring your social security contributions.

Once again, it all depends on the periodicity chosen

• For monthly declarations, sales for the month in question, referred to as M, must be declared before the end of the following month, M+1.
• For quarterly declarations, sales for the quarter in question must be declared before the end of the month following the quarter. There are 4 periods to remember:
  • Quarter 1 ends on April 30.
  • Quarter 2 ends on July 31.
  • Quarter 3 ends on October 30.
  • Quarter 4 ends on January 31.

Sanctions and penalties for late arrivals

Finally, you should be aware that delaying or failing to declare your sales on a monthly or quarterly basis may result in sanctions or penalties.

These omissions or delays will lead to increases in the social security contributions to be paid:

• 5% for monthly declarations.
• 15% for quarterly declarations.

In conclusion, it is essential to be well informed about the payments to be made, so as not to be subject to sanctions or late payment penalties.