Are contributions due even without profit?

Yes. The calculation is based on turnover received, not profit. An activity with high expenses and low margin pays the same contributions as a high-margin activity, for the same turnover.

How do I know if my activity falls under BNC or BIC?

It depends on the nature of the activity: liberal professions (consulting, software development, training) generally fall under BNC, while sale of goods or certain services fall under BIC. Your APE/NAF code and initial URSSAF declaration determine the category.

What is CIPAV and why is its rate higher?

CIPAV is a pension fund covering certain regulated liberal professions. Its contribution rate (23.2%) is higher because it funds a specific retirement coverage, distinct from the general self-employed regime.

Does ACRE apply automatically?

ACRE is subject to eligibility conditions (notably not having benefited from the scheme in the previous three years). Once these conditions are met, the reduction applies automatically to first-year contributions. Check your eligibility with URSSAF.

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Compliance6 min read

Auto-entrepreneur social contributions in 2026: URSSAF rates by activity

Published July 20, 2026

Unlike régime réel, the auto-entrepreneur pays social contributions as a fixed percentage of turnover received, unrelated to real profit. The rate depends entirely on the nature of the declared activity. Here are the 2026 rates and how they apply.

A rate that depends on the activity, not the profit

URSSAF social contributions for the auto-entrepreneur (micro-entrepreneur) are calculated as a percentage of turnover actually received, each month or quarter, regardless of the level of business expenses. This calculation method simplifies management but also means a low-margin activity pays contributions proportional to its turnover, not its result.

The 2026 rates by activity type

The applicable rate depends on the activity category declared to URSSAF:

12.3% of turnover for a commerce activity (sale of goods, BIC sales)
21.2% of turnover for a service activity under BIC
21.1% of turnover for a liberal activity under BNC (the most common category for IT indépendants and consultants)
23.2% of turnover for liberal professions covered by CIPAV (certain regulated professions)

ACRE: a reduction in the first year of activity

The aide à la création ou à la reprise d’une entreprise (ACRE) reduces the social contribution rate during the first year of activity, for BNC and BIC-services activities: the rate drops to around 10.6% instead of 21.x%. This reduction is automatic once eligibility conditions are met. Note: from 1 July 2026, the ACRE exemption drops to 25% of the normal rate (a smaller reduction than before), which changes the calculation for activities started from that date.

How contributions are calculated in practice

The amount due is calculated simply by applying your category’s rate to the turnover received over the declaration period (monthly or quarterly). There are no expenses to justify and no profit to compute separately: gross turnover received is the sole calculation base, which makes the declaration simple but also means contributions are due even without real profit.

Frequently asked

Are contributions due even without profit?: Yes. The calculation is based on turnover received, not profit. An activity with high expenses and low margin pays the same contributions as a high-margin activity, for the same turnover.
How do I know if my activity falls under BNC or BIC?: It depends on the nature of the activity: liberal professions (consulting, software development, training) generally fall under BNC, while sale of goods or certain services fall under BIC. Your APE/NAF code and initial URSSAF declaration determine the category.
What is CIPAV and why is its rate higher?: CIPAV is a pension fund covering certain regulated liberal professions. Its contribution rate (23.2%) is higher because it funds a specific retirement coverage, distinct from the general self-employed regime.
Does ACRE apply automatically?: ACRE is subject to eligibility conditions (notably not having benefited from the scheme in the previous three years). Once these conditions are met, the reduction applies automatically to first-year contributions. Check your eligibility with URSSAF.

This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.