Per Payment
3 525,00 €
Estimated Annual Total
14 100,00 €
Social Charge Rate
23.3%
| Period | Due Date | Amount |
|---|---|---|
| Q1 (Jan-Mar) | 30/04 | 3 525,00 € |
| Q2 (Apr-Jun) | 31/07 | 3 525,00 € |
| Q3 (Jul-Sep) | 31/10 | 3 525,00 € |
| Q4 (Oct-Dec) | 31/01 | 3 525,00 € |
What is URSSAF?
URSSAF (Union de Recouvrement des cotisations de Sécurité Sociale et d'Allocations Familiales) is the French agency that collects social security contributions. Auto-entrepreneurs declare their revenue and pay social charges through the URSSAF online portal (autoentrepreneur.urssaf.fr).
How often do I pay URSSAF?
Auto-entrepreneurs can choose monthly or quarterly declarations. Monthly: declare and pay by the last day of the following month. Quarterly: declare by April 30, July 31, October 31, and January 31 for each respective quarter. You can switch frequency once per year.
What happens if I have zero revenue?
You must still file your declaration even with zero revenue. Simply declare €0 and no contribution is due. Failure to declare results in penalties and provisional assessments based on estimated revenue. After 24 months of zero declarations, your status may be revoked.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How URSSAF collects and manages social contributions
How does this work in France?
URSSAF in France follows specific French rules set by the DGFiP and Code Général des Impôts. The system is designed to balance social protection with economic activity. Understanding the rules helps you plan your finances and avoid surprises at tax time.
What are the key rates and thresholds?
French rates and thresholds are updated annually in the Loi de Finances. Income tax brackets, social charge rates, and benefit thresholds all change each January. Always check the latest figures on impots.gouv.fr or service-public.fr. Using outdated rates can lead to incorrect calculations and unexpected tax bills.
How does this affect your annual tax return?
All income and deductions must be reported on your déclaration de revenus annuelle, filed online at impots.gouv.fr by mid-May. The tax office cross-references your declaration with employer data (DSN), bank reports, and other sources. Errors can trigger a contrôle fiscal (tax audit) with penalties of 10-40% of undeclared amounts.
What records should you keep?
French law requires keeping all financial records for at least 6 years for tax purposes and 10 years for commercial documents. This includes invoices, receipts, bank statements, contracts, and payslips. Digital copies are accepted if they are legible and stored securely. The fisc can audit any period within these timeframes.
Where can you get help?
For tax questions, contact your SIP (Service des Impôts des Particuliers) or SIE (Service des Impôts des Entreprises). The service-public.fr website has detailed guides. For complex situations, hire an expert-comptable (chartered accountant) — fees range from €500 to €3,000/year. Trade unions (syndicats) and the CAF also provide free advice on social benefits.
What penalties apply for errors?
Late filing: 10% surcharge plus 0.2% per month of interest. Deliberate understatement: 40% penalty. Fraud: 80% penalty plus potential criminal prosecution. If you discover an error, file a déclaration rectificative as soon as possible — voluntary correction reduces penalties. The fisc appreciates good faith and transparent communication.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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