Source date: 2026-04-19
Self-employed workers: reform of the social contribution base and rate schedule Published on April 20, 2026 - Entreprendre Service Public / Direction of Legal and Administrative Information (Prime Minister's Office)
The 2025 income declaration campaign has been open since April 9 (on the website impots.gouv.fr). This declaration allows you to calculate the amount of mandatory social contributions. In 2026, the social contribution base (calculation base) and the rates for social contributions will change.
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Since January 1st, 2026, the distribution of the overall contribution rate (for micro-entrepreneurs) has changed. This change has been applicable since April 2026, the opening date of the 2025 income declaration campaign. The reform of the social contribution base and rate schedule aims to simplify the calculation of social contributions. It improves individual rights by giving greater importance to the share of contributory contributions. This reform includes a reduction in the CSG-CRDS portion relative to contributions, which allows you to acquire more individual rights.
3 major changes to consider:
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a single calculation base for both the calculation of social contributions and the calculation of CSG-CRDS;
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a simpler calculation base corresponding to the income amount without deduction of social charges. This amount benefits from an automatic 26% flat deduction;
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the share of CSG-CRDS decreases, which has the effect of increasing the share of social contributions.
The reform applies to final 2025 contributions which are calculated based on actual 2025 income, as well as 2026 contributions and those of subsequent years.
Legal texts and references
See also
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2026 taxes: what are the deadlines for declaring your professional income?
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Reform of the social contribution base and rate schedule Urssaf
Source: Service-Public professionals