Auto-entrepreneur charges in 2024: the complete file for calculating them
Autoentrepreneuse or autoentrepreneur, what charges should you expect in 2024?
While autoentrepreneurs benefit from a simplified micro-social regime, they are not exempt from paying certain charges. What are these charges? What are the percentages of autoentrepreneur charges? Are there any special cases?
You've set up your autoentrepreneur business, but you're not yet clear on how to calculate and declare your charges: our guide will explain!
What are the expenses for a self-employed entrepreneur in 2024? Types and percentages of charges
Social charges
What are they?
- Social security,
- maternity or paternity leave,
- basic and supplementary pensions...
Like everyone else, autoentrepreneurs benefit from social protection. That's why they must pay the relevant contributions.
☝️ As well as paying social security contributions, autoentrepreneurs also pay the CFP, or Contribution à la Formation Professionnelle. This provides the same training opportunities as employees with the CPF (Compte Personnel de Formation).
What are the social security rates for autoentrepreneurs?
Calculating social charges is relatively straightforward. They are a percentage applied to sales, varying according to the activity. They are therefore proportional to what you earn:
| Type of activity | Social security contribution rate | CFP contribution rate | Total contribution rate |
| Purchase/sale of goods and commodities | 12,8 % | 0,1 % | 12,9 % |
| Lodging services | 12,8 % | 0,1 % | 12,9 % |
| Commercial services | 22 % | 0,2 % | 22,2 % |
| Craft services | 22 % | 0,3 % | 22,3 % |
| Liberal professions | 22 % | 0,2 % | 22,2 % |
💡 If your sales are zero, you pay no social security contributions. But be careful: anything you don't pay won't count towards your pension or daily allowance. That's why some auto-entrepreneurs voluntarily pay minimum contributions.
Tax charges and payment in full discharge
What are these?
As a self-employed entrepreneur, you are subject to income tax, not corporation tax.
However, it is possible to opt for payment in full discharge:
- you pay your taxes when you pay your social security contributions, instead of deducting them at source;
- this does not exempt you from filing an annual income tax return.
☝️ Please note that not all auto-entrepreneurs can benefit from the payment in full discharge. To qualify for 2024, the reference tax income (RFR) of the tax household for the year N-2 (i.e. 2022) must not exceed €27,794 per share of family quotient. This amount is increased by 50% for each additional half-unit, and by 25% for each additional quarter-unit.
You can opt to pay income tax in full discharge online via the official micro-entrepreneur portal.
What are the disbursement rates?
| Type of activity | Rate of payment in full discharge of income tax |
| Purchase/sale of goods and commodities | 1 % |
| Lodging services | 1 % |
| Commercial services | 1,7 % |
| Craft services | 2,2 % |
| Liberal professions | 2,2 % |
☝️ Good to know: With the health and economic crisis linked to Covid-19, many micro-entrepreneurs benefited from exemptions from social security contributions in 2020. For this reason, special arrangements have been put in place for the declaration of 2021 income in 2022, to exclude income exempt from social security contributions.
Business property tax
The cotisation foncière des entreprises, or CFE, is based on the rental value of the real estate in which you operate.
However, it's complicated to know the exact amount, since it's calculated mainly on the basis of the location of the autoentreprise.
Our advice: find out from your local SIE (Service des Impôts des Entreprises)!
💡 It is possible to be exempt from the cotisation foncière des entreprises:
- the first year of business, by completing an initial CFE declaration before December 31,
- if sales are less than €5,000 over a 12-month period,
- for certain craft and related activities, and in the fishing and farming sectors,
- for self-employed entrepreneurs operating in priority zones, etc.
For a list of all exempt businesses, see articles 1449 to 1466F of the French General Tax Code.
✨ New for 2021 : optional CFE exemption
Since the Finance Act for 2021, each CFE beneficiary local authority can decide to extend the CFE exemption over three years (instead of one year), for business start-ups and extensions. Contact your local tax office to find out if this applies to you!
Tax for consular chamber fees
In addition to the above-mentioned contributions, there is a tax for consular chambers, i.e. :
- the CMA, or Chambre des Métiers or de l'Artisanat,
- the CCI, or Chambre du Commerce et de l'Industrie.
If you belong to one of these chambers, here's what you have to pay:
| Type of business | Rate of consular chamber tax |
| Purchase/sale of goods and commodities | 0,015 % |
| Lodging services | 0,015 % |
| Commercial services | 0,044 % |
| Craft services | 0,48 % |
| Purchasing and resale activities | 0,22 % |
| Craftsmen with dual CCI-CMA registration | 0,007 % |
☝️ Good to know:taxes for chamber fees are specific to Alsace and Moselle. For further information, visit service-public.fr.
Auto entrepreneurs in the DOM 2024: calculating your charges
When it comes to charges for self-employed entrepreneurs, there are a number of differences between metropolitan France and the French Overseas Departments and Territories:
- Possible exemption from social charges for 2 years following the date of creation of the autoentreprise. Calculated on the basis of sales, it can be total, degressive or zero. However, in return, the autoentrepreneur pays :
- a flat-rate supplementary pension contribution,
- a contribution to professional training, ranging from €101 to €118, depending on the nature of the activity.
- Lower social security contributions than in mainland France at the end of these 2 years:
| Type of activity | Up to the 7th calendar quarter | From the 8th calendar quarter to the end of the 3rd year |
CFP |
Rate of social security contributions |
VLF* |
Total |
| Purchase/sale of goods and commodities |
2,20 % |
6,4 % |
0,10 % |
8,6 % |
1,0 % |
9,7 % |
| Lodging services |
2,20 % |
6,4 % |
0,10 % |
8,6 % |
1,0 % |
9,7 % |
| Commercial services |
3,70 % |
11 % |
0,30 % |
14,7 % |
1,7 % |
16,7 % |
| Craft services |
3,70 % |
11 % |
0,30 % |
14,7 % |
1,7 % |
16,7 % |
| Other services and liberal professions (BNC) |
3,7 % |
11 % |
0,10 % |
14,7 % |
2,2 % |
17,0 % |
| Liberal professions (BNC) with Cipav |
7,4 % |
11,1 % |
0,30 % |
14,80 % |
2,2 % |
17,3 % |
*if you have opted for the Versement libératoire de l'impôt sur le revenu.
☝️ Because of the higher tax allowance for BIC and BNC in overseas France, you should calculate whether the VLF works to your disadvantage:
- 30% tax allowance in Guadeloupe, Martinique and Réunion (limited to €5,100) ;
- 40% tax allowance in French Guiana and Mayotte (limited to €6,700).
The special case of ACRE
Self-employed entrepreneurs: lighten your load in the 1st year
Since 2020, the reform of the ACRE (formerly ACCRE) has been in force. This Aide aux Créateurs et Repreneurs d'Entreprise is defined as a scheme to lighten the autoentrepreneur's charges during the first 4 calendar quarters.
💡 Good to know: as the exemption runs over a period of calendar quarters, it's best to start your business at the beginning of the quarter (January/April/July/October) to avoid the risk of losing one or two months' Acre!
Who is eligible for ACRE?
- jobseekers receiving compensation,
- jobseekers not receiving compensation and registered with Pôle Emploi for 6 months in the last 18 months,
- ASS (Allocation de Solidarité Spécifique) or RSA (Revenu de Solidarité Active) recipients,
- people aged between 18 and 25,
- persons recognized as disabled, under 30 years of age,
- self-entrepreneurs with a Cape contract (Contrat d'appui au projet d'entreprise),
- beneficiaries of PreParE (Prestation Partagée d'Éducation de l'Enfant),
- founders of auto-entreprises located in a priority district.
What are the ACRE rates?
For self-employed businesses created on or after April 1, 2020:
| Type of activity | Rate of social security contributions |
| Purchase/sale of goods and commodities | 6,4 % |
| Lodging services | 6,4 % |
| Commercial services | 11 % |
| Craft services | 11 % |
| Liberal professions | 11 % |
For auto-entreprises created between April 1, 2019 and March 31, 2020 :
| Type of activity | Rate of social security contributions - 1st period | Rate of social contributions - 2nd period | Rate of social security contributions - 3rd period |
| Purchase/sale of goods and commodities | 3,2 % | 9,6 % | 11,6 % |
| Lodging services | 3,2 % | 9,6 % | 11,6 % |
| Commercial services | 5,5 % | 16,5 % | 19,8 % |
| Craft services | 5,5 % | 16,5 % | 19,8 % |
| Liberal professions | 5,5 % | 16,5 % | 19,8 % |
For self-employed businesses created between April 1, 2018 and March 31, 2019 :
| Type of activity | Rate of social contributions - 1st period | Rate of social contributions - 2nd period | Rate of social security contributions - 3rd period |
| Purchase/sale of goods and commodities | 3,2 % | 6,4 % | 11,6 % |
| Lodging services | 3,2 % | 6,4 % | 11,6 % |
| Commercial services | 5,5 % | 11 % | 19,8 % |
| Craft services | 5,5 % | 11 % | 19,8 % |
| Liberal professions | 5,5 % | 11 % | 19,8 % |
ACRE exemption rates postponed to 2020 and 2021
The measures taken for ACRE due to the coronavirus have been postponed by 3 months in 2020, to April 1, 2020. This postpones by the same amount the possible exemptions in 2021, as decreed with the reform (progressive rate changes).
In other words
- if you set up a micro-business between Q2 2018 and Q1 2019, you will contribute 90% (instead of 75%) in the third year (between April 2021 and March 2022).
- if you set up a microenterprise between Q2 2019 and Q1 2020:
- You contribute 75% (instead of 50%) the second year (between April 2020 and March 2021).
- You contribute 90% (instead of 75%) in the third year (between April 2021 and March 2022).
For further details, visit the URSSAF website.
Calculating autoentrepreneur charges in 2024
How do you calculate your charges as an autoentrepreneur?
- By applying the contribution percentage corresponding to your situation, for all types of charges, and doing the calculations yourself in an Excel spreadsheet, for example.
- By using an online simulator, such as the one offered by Bpifrance, to calculate your social charges.
- By automating your accounting from start to finish with software tailored to the needs of autoentrepreneurs.
💡 Please note: the more you automate your autoentrepreneur accounting, the more you avoid errors and save precious time that you can reuse in the service of your business.
Is it possible to deduct expenses as an autoentrepreneur?
It is impossible to deduct expenses (travel costs, purchase of equipment, etc.) as an autoentrepreneur.
💡 However, many autoentrepreneurs consequently opt to invoice disbursement costs to alleviate expenses weighing on their cash flow:
- you bill the customer for the costs involved in providing the service;
- advantage: these disbursements are not included in your sales for the purpose of calculating contributions.
When should I pay my autoentrepreneur charges?
Payment of social security contributions, CFP and tax for consular chamber fees
To pay your charges, you need to declare your sales:
- on the URSSAF autoentrepreneur website,
- or on the mobile application, AutoEntrepreneur Urssaf, downloadable from Google Play or the App Store.
This declaration can be made :
- monthly,
- quarterly.
☝️ Please note: if the due date of your declaration falls on a Saturday, Sunday or public holiday, it is postponed to the next working day.
After that, monthly or quarterly direct debits are made automatically using the bank details you entered when you created your autoentrepreneur account.
❗ Always remember to file your tax return, even if your sales are zero. Failure to do so could result in a €52 fine.
Good to know: if you've just set up your autoentreprise, you have an additional waiting period to make your first declaration:
- after 3 months from the date of creation of the micro-business if you have opted for the monthly declaration,
- after 6 months from the date of creation of the microenterprise, if you have opted for the quarterly declaration.
Payment of the cotisation foncière des entreprises (CFE)
CFE payments can be made by :
- monthly or instalment payments,
- or direct online payment via impots.gouv.fr.
If you do not benefit from monthly direct debit, your CFE must be paid by December 15 at the latest.
What about charges for auto-entrepreneurs in 2022?
Covid aids: what will be maintained in 2022?
To support self-employed workers during the crisis, the government has introduced a number of aid measures, including :
- solidarity funds,
- short-time working,
- total or partial exemption from social security contributions,
- stock assistance, etc.
These measures will come to an end in 2022. So it's time for a boost!
However, you can still benefit from :
- certain types of aid for companies in the French overseas territories ;
- the extension of fixed-cost aid for sectors S1 and S1 bis, with no sales requirement.
What won't change in 2022
The year 2022 is not only synonymous with changes: some of the pillars of auto-entrepreneur status remain the same!
The social security contribution rates listed above remain unchanged from 2021.
The sales ceilings for 2022 will also remain identical to those for 2021.
The ceiling that auto-entrepreneurs must not exceed if they do not wish to leave the micro scheme and become sole proprietors is as follows for 2022 (based on 2021 income):
- 176,200 euros for trading activities and the provision of accommodation
- 72,600 euros for services and liberal professions.
What's in store for 2022... and beyond!
You now have everything you need to run your micro-business with peace of mind in 2022. In anticipation, you should be aware that a number of reforms are planned for the coming years:
- raising sales ceilings (2023) ;
- replacement of the RCS and RM by a new national business register held by INPI (2023),
- compulsory electronic invoicing for all auto-entrepreneurs (2026).
Last but not least, changes could come with the measures proposed by the Plan Indépendant presented by the government in 2021. This plan, which is due to be voted on as part of the Social Security Financing Bill for 2022 and the Finance Bill for 2022, includes, for example:
- simplification of administrative procedures: in 2022, sales declarations could be made at the end of the first month of activity;
- the possibility of modulating social security contributions in real time, based on fluctuations in business activity.
Their implementation is still subject to validation and vote, but could well affect you quickly. The Appvizer editorial team will be updating this content to keep you informed of the latest measures.
Article translated from French