Did you know: since the 2018 Social Security Financing Law and a two-year transition, independent workers now join France’s general scheme — a shift that reshaped protections for thousands of entrepreneurs.
We guide you through how CPAM, Carsat/CNAV, Urssaf and CAF divide health, old-age and family roles so your business gains clear social security coverage from day one.
Our approach sets up Urssaf registration, DSFU monthly options, and CPAM affiliation quickly. Micro-entrepreneurs can declare and pay via autoentrepreneur.urssaf.fr.
Daily CPAM allowances use a 1/730 rule on the last three years’ average income, capped at PASS (46,368 € in 2024). We check thresholds where the daily amount may be zero and plan your company or sole-trader route accordingly.
Result: clear compliance, mapped retirement accruals, and aligned cash flow so your work and business grow with measured security.
Table of Contents
Key Takeaways
- General scheme now covers independent professionals after the 2018 reform and 2020 transition.
- CPAM, Carsat/CNAV, Urssaf and CAF each manage specific protections—health, retirement, contributions, family benefits.
- Monthly DSFU and autoentrepreneur portals help match payments to your cash flow.
- Daily benefits depend on a three‑year income average and the 2024 PASS cap of €46,368.
- We align your employment structure and year‑one company plan to secure long‑term benefit and retirement accruals.
Why choose our service for stability and success in France
From registration to benefits mapping, we turn complex rules into practical next steps. We design a clear system that reduces the time you spend on paperwork while increasing clarity on requirements and rights. Our work helps companies and independent workers start operations faster and stay compliant throughout the year.
Built for clarity: cut through French “paperasserie” with expert guidance
We streamline registration: Urssaf onboarding, DSFU setup with monthly options, and CPAM affiliation are explained in plain steps. Micro-entrepreneurs may also declare via autoentrepreneur.urssaf.fr.
You receive practical information, checklists, and templates tailored to your activity. We review sector requirements and document lists so you know exactly which forms to file and when.
Security-first: optimize care, retirement, and rights while you grow
Our guidance prioritizes access to care through CPAM (health, maternity, disability) and links retirement accruals to the right fund (Carsat / CNAV). We map every benefit and show how PUMA coverage and the 12‑month continuous membership rule affect daily CPAM allowances.
- We plan filings and payments around cash flow to reduce surprises.
- We help choose the correct status and explain formalities for employment and social security onboarding.
- Dedicated specialists remain available over time to answer emerging questions.
Who is considered self-employed under French law
Identifying your legal status guides which bodies will manage benefits and contributions. Under the general scheme, workers such as craftsmen, shopkeepers, manufacturers, certain partners or executives, spouses who opt for conjoint collaborateur or conjoint associé, auto-entrepreneurs, and private-practice professionals fall under Art. L.640-1.
Craftspeople, shopkeepers, private-practice professions, and micro-entrepreneurs
These workers are linked to specific organismes for coverage and contributions. Regulated professions (architects, lawyers, doctors) usually have old-age and disability managed by CNAVPL or CNBF.
Unregulated activities depend on Carsat/CNAV for retirement and CPAM/CAF for health and family benefits. Some activities also need registration with the Registre des métiers or the RCS.
Mixed status: combining salaried employment and independent activity
It is common to be an employee and run a business at the same time. Contributions are assessed across both legs of your employment within the general scheme without losing protections.
- Organisme mapping: your status determines which body manages old-age rights and filings.
- Spouse options: conjoint collaborateur or associé let family work count toward coverage over the years.
- We help: we map your sector, number of accounts, and required filings so you avoid misclassification.
To learn the practical steps for becoming independent and how your status affects filings, see our guide on becoming independent.
The social security system for independent workers today
Since 2020, independent professionals are integrated into France’s general social security scheme. Each organisme now has a clear mission so you know where to turn for questions about health, retirement, or contributions.
From RSI to the general framework: roles and contacts
CPAM handles health, maternity, disability and daily allowances. Carsat/CNAV manage old-age pensions and retirement records. Urssaf collects contributions and pays family bodies like CAF.
Regulated vs. unregulated professions
Regulated professions keep pensions and disability under CNAVPL chapters or CNBF. Unregulated private-practice activities fall to Carsat/CNAV for retirement. If you started before 2019 under CIPAV, we review the five-year window to assess an opt-in to the general scheme.
Spouse status options
Choosing conjoint collaborateur or conjoint associé affects contribution obligations and long-term entitlements. We map the impact on your rights and the calculation base so family protection is preserved.
| Organisme | Main role | When to contact |
|---|---|---|
| CPAM | Health, maternity, daily allowances | Care claims, sick leave |
| Carsat / CNAV | Retirement records and pensions | Retirement rights, contribution history |
| Urssaf | Collection of contributions | Payments, declarations, family contributions |
We keep a living summary of your organismes and contacts. For a full practical guide to the independent social security regime, see our independent social security regime.
Urssaf contributions: bases, rates, and timelines
Understanding Urssaf charges helps you forecast cash flow and avoid surprises. Urssaf collects contributions for health‑maternity, family benefits, retirement (basic and supplementary), disability‑death, CSG‑CRDS, daily allowances and professional training.
What your payments cover
We explain what you need pay and why. Monthly declaration via DSFU replaces the old DSI and allows monthly payment so amounts follow real income.
Your payment lines include health‑maternity, family, pensions, disability‑death, CSG‑CRDS and training costs. These charges fund core social security protections.
Contribution base, PASS ceiling and yearly recalculations
Your contribution base is your professional income. Recalculations occur each year: provisional flat rates apply for the first two years and are adjusted after tax filing.
PASS is €46,368 in 2024. Caps change the maximum daily and pension amount and can make some daily amounts zero if thresholds are not met.
Acre, provisional starts and minimums
Acre can reduce your charges for up to 12 months: full exemption under €34,776; partial between €34,776 and €46,368; none above €46,368. We check eligibility and file the request to maximize this benefit.
- Flat‑rate provisional contributions for the first two years are regularized later.
- Minimum contributions apply to secure daily benefits (€93), disability‑death (€69) and a basic pension floor (~€931) plus training (€116/€134).
- We set up your Urssaf account, configure DSFU, and schedule payments so you avoid large year‑end adjustments and keep the account current.
Micro-entrepreneur status: turnover limits, rates, and obligations
Deciding on micro-entrepreneur status starts with matching your expected turnover to the legal caps for your activity.
Turnover thresholds and exceeding the limit
The yearly turnover caps are clear: €188,700 for sales and accommodation, and €77,700 for services (BIC/BNC). Furnished tourist rentals use a specific cap of €77,700. First-year amounts are prorated.
If you exceed the limit, we guide the transition out of micro, update tax and accounting obligations, and preserve continuity for invoices and employment relations.
Rates, payment cadence, and training contribution
From Oct 1, 2022 micro-social rates are: 12.3% for sales/food/accommodation, 22% for furnished rentals, 21.2% for contracting and private-practice (22.2% for some regulated professions).
Training contributions vary: 0.10% for shopkeepers, 0.20% for private-practice, 0.30% for craftsmen. You can choose monthly or quarterly payment and make your declaration at autoentrepreneur.urssaf.fr.
When micro is not a fit
Micro may fail when investments and costs are high because tax is applied to gross revenue. We model your margins and recommend a different status when needed. We also check sector rules and help use ACRE when eligible.
| Activity | Yearly turnover limit | Micro-social rate |
|---|---|---|
| Sales / Accommodation | €188,700 | 12.3% |
| Furnished tourist rentals | €77,700 | 22% |
| Services (BIC/BNC) | €77,700 | 21.2% (22.2% regulated) |
Health, maternity, and daily benefits under CPAM
Understanding CPAM rules helps you predict medical fees and the daily benefit amount if you must stop work. This section explains PUMA reimbursements, hospital charges, and how daily allowances are calculated.
PUMA coverage and reimbursement rates for consultations and hospitalization
PUMA gives standard care reimbursements when you are affiliated to CPAM. Within the coordinated pathway, doctor consultations are typically reimbursed at 70%.
Licensed health workers and many lab analyses reimburse at about 60%, with some tests at 70%–100%. Imaging procedures are generally at 70%.
Pharmaceuticals follow a tiered system (100% / 65% / 30%). Hospitals cover about 80% of stays; some situations rise to 100%. A daily hospital fee of €20 applies.
Daily allowances: eligibility, thresholds, and maximum amount
To qualify for daily benefits you must have 12 months of uninterrupted membership. The daily amount equals 1/730 of the average taxable income over the last three calendar years.
The 2024 PASS cap (€46,368) limits the maximum gross daily amount to about €63.52. If your three‑year average income is below €4,208.80, the daily amount will be zero.
- We secure your CPAM affiliation so you and your family access PUMA with predictable care reimbursements and clear rights.
- We clarify reimbursements for doctors, labs, imaging and pharmacies and which fees remain out of pocket or can be covered by complementary insurance.
- We explain hospital and emergency fees — the €20 daily hospital fee and the €19.61 emergency flat rate (reduced to €8.49 for certain beneficiaries) — and applicable exemptions.
- We verify daily allowance rules (12‑month rule, 1/730 formula, PASS cap) and check if your average income triggers a zero amount; we also explore complementary cover to protect your income.
- We assist with medical leave submissions to ensure timely processing by CPAM and fewer delays for your benefit.
Employees and independent workers use different channels, but we standardize documents so the process is clear and manageable. Our goal is to remove uncertainty so you can plan care and work with confidence under the French social security framework.
Retirement, disability-death, and rights over time
Planning your retirement starts with knowing which fund records your contributions and how each year of activity converts into quarters. This clarity helps you forecast the retirement amount and the benefit you can expect per year.
Basic and supplementary pensions: who manages your rights
Old‑age insurance for unregulated private-practice goes through Carsat / CNAV. Regulated professions use CNAVPL or CNBF for both basic and supplementary plans.
Supplementary pensions add a second stream of benefit that depends on contribution levels and years recorded with each fund.
Building entitlements: contributions, base, and validated years
Entitlements accrue with contributions over the years of activity. We map how your contribution base converts into trimesters and how that affects your final retirement amount.
- Projections: we show projected retirement benefit at different ages and with varied contribution levels.
- Disability-death: coverage is managed alongside old‑age schemes; we review optional protections for income security.
- Records: we reconcile statements, dispute discrepancies early, and ensure no year is lost during status changes.
- International periods: we check how time abroad interacts with French social security under coordination rules.
| Item | Managed by | What we verify |
|---|---|---|
| Basic pension | Carsat / CNAV or CNAVPL / CNBF | Years validated, contribution base, quarters earned |
| Supplementary pension | Relevant supplementary fund | Points purchased, contribution amounts, projected benefit |
| Disability-death | General or professional fund | Coverage level, optional top-up, beneficiary rules |
We provide a clear, long-term plan to optimize contributions without over-committing cash. This balances present needs with future retirement outcomes and keeps your career record accurate year after year.
Job loss, unemployment alternatives, and ATI
When a venture stops, knowing available unemployment paths protects your income and future plans. We assess options so you face closure with a clear contingency plan.
Who may qualify for ATI
Since November 2019, independent workers who close after a court-ordered liquidation or administration can, in some cases, claim the Allocation des Travailleurs Indépendants (ATI).
We check your file, quantify the potential payment and the duration, and list each required document to submit.
Private cover and differences with salaried rights
Independent workers do not pay salaried unemployment contributions. For that reason, private job-loss insurance is often recommended.
- We compare job-loss insurance contracts and identify which contract terms suit your risk profile.
- We contrast employee unemployment rights — managed through the salaried scheme — with ATI eligibility and realistic timelines.
- We explain how using portage salarial or a different contract structure can change your employment coverage and entitlements.
« Prepare the file early; timing and documents decide access to the benefit. »
We also advise on retirement and social security steps during inactivity and coordinate with legal counsel for companies to protect access to payment where law allows.
Company setup, tax declaration, and compliance made simple
From registration to reconciliations, we make company tax and compliance straightforward. We register your company and configure the DSFU on impots.gouv.fr so you can declare monthly income and align contributions with current receipts.
DSFU, monthly declarations, and year‑end adjustments
The DSFU replaced the old DSI in 2021. Monthly declaration smooths cash flow by matching contributions to real income.
Provisional contributions are regularized after your year‑end tax filing. We prepare the dossiers for clean reconciliation and fewer surprises.
Accounts, fees, and declaration timelines by legal form
We open your Urssaf and CPAM online accounts, enable required electronic payment channels, and set up messaging so deadlines are visible.
- Compliance calendar: tailored timelines and documents by legal form and sector.
- Micro-entrepreneurs: continue declarations at autoentrepreneur.urssaf.fr with our checklist.
- Fees planning: expected professional costs and buffers to maintain good standing.
| Item | Where | Timing |
|---|---|---|
| Monthly income declaration | impots.gouv.fr (DSFU) | Monthly |
| Social contributions payment | Urssaf online account | Monthly/Quarterly — electronic required |
| Year‑end regularization | Tax filing & Urssaf reconciliation | After fiscal year close |
« We keep your accounts aligned so compliance stays simple and your business can grow with confidence. »
How we help self-employed professionals thrive
We build a clear, ongoing system so you can focus on clients while your protections run smoothly.
Compliance setup: registration, Urssaf onboarding, DSFU, and healthcare pathway
We set up your entire system: registration with the right registries, Urssaf onboarding and DSFU activation for monthly declarations, CPAM affiliation for PUMA coverage, and connection to Carsat/CNAV or CNAVPL/CNBF for retirement records.
This ensures timely filings, correct minimum contributions, and that daily CPAM benefits use the 1/730 formula tied to the three‑year income average and PASS cap.
Optimization: choosing legal status, contribution base, and contract structures
We compare options—micro‑entrepreneur declarations, classic regimes, or portage salarial—to reduce charges and costs while protecting your long‑term retirement and health security.
Our reviews set the contribution base to balance current fees with future entitlements and spot when ACRE or minimum contributions make sense.
Ongoing care: monitoring limits, costs, training fees, and benefit eligibility
We monitor turnover limits and sector rules so you never cross thresholds unexpectedly. You get alerts before a limit is reached and clear explanations of what you need pay each period.
We also track training contributions, required minimums, and record retirement credits so gaps are closed proactively.
- Alignment for people with mixed profiles: we coordinate employee and independent records so work and rights remain coherent.
- Transparent fees: a simple breakdown of taxes, charges, and recurring costs to help plan cash flow and time.
- Administrative relief: we handle paperwork, freeing you to deliver services with confidence.
Conclusion
By the end of this article, you have a clear map to protect your work and business in France. We showed how CPAM, Carsat/CNAV and Urssaf form a single social security system and when DSFU monthly declarations or micro‑entrepreneur filings apply.
Over the years we track the number that matters: thresholds, limits, validated periods and the amount used for daily allowances under PUMA. We also check ATI eligibility for eligible closures and advise on cost and payment timing.
Next step: if you are ready, we will assemble your dossier this week, register you with the right organismes, and schedule first declarations so the rest of your energy goes to clients and growth.
FAQ
Who counts as self-employed under French law?
In France, independent workers include craftspeople, shopkeepers, health and legal professionals practicing privately, and micro-entrepreneurs. Some people have a mixed status—combining salaried employment with independent activity—which affects social charges, retirement accrual, and eligibility for specific schemes.
What roles do CPAM, Carsat/CNAV and Urssaf play in the social security system?
Urssaf collects contributions and social charges. CPAM handles health care reimbursements and daily allowances. Carsat or CNAV manage basic pension rights for salaried and many independent workers, while CNAVPL/CNBF cover certain regulated professions. The exact authority depends on your profession and registration.
How are Urssaf contributions calculated and when must I pay?
Contributions cover health-maternity, family benefits, retirement, disability-death, CSG-CRDS and training. They are calculated from your declared income using specific rates and can be paid monthly or quarterly. Annual recalculations use the contribution base and the Social Security ceiling (Pass) to adjust amounts for the year.
What are the micro-entrepreneur turnover limits and what happens if I exceed them?
Micro-entrepreneur thresholds vary by activity (commercial, service, or liberal). If you exceed the limit for two consecutive years, you lose micro status and must switch to a real taxation regime with different accounting, contributions and potential charges for VAT and social security.
Which contributions apply to micro-entrepreneurs and how do they pay them?
Micro-entrepreneurs pay simplified social contributions through the micro-social regime, calculated as a percentage of turnover. Payments are declared and settled monthly or quarterly. A separate training contribution is also due. Options like ACRE can reduce charges at the start of activity.
What health coverage and maternity benefits are available through CPAM?
Under PUMA, eligible independents receive reimbursement for medical care and hospitalization according to statutory rates. Maternity and paternity allowances and daily sickness benefits depend on declared income, qualifying periods and minimum contribution requirements. CPAM confirms amounts and eligibility.
How do retirement rights accumulate for independent workers?
Retirement combines basic and supplementary schemes. Contributions paid during active years build quarters and points depending on the scheme (Carsat/CNAV or CNAVPL/CNBF). The pension amount reflects contribution history, base earnings, and validated years of activity.
Can independent workers access unemployment support like ATI?
ATI (Allocation des Travailleurs Indépendants) may be available for specific cases of involuntary business cessation and requires conditions such as prior contributions, professional status, and demonstrable economic hardship. Some independents opt for private loss-of-income insurance as an alternative.
What steps are involved to set up a business and stay compliant?
Key steps include registering your activity, declaring to Urssaf, choosing the right legal form, and setting up accounts. Regular DSFU or income declarations on impots.gouv.fr, timely payments, and bookkeeping tailored to your sector keep you compliant and limit penalties.
When is micro status not suitable for my activity?
Micro status may be ill-suited when you face high fixed costs, need to recover VAT, plan significant investment, or work in a regulated sector with professional obligations. In such cases, a company structure with detailed accounting and different contribution rules may be preferable.
What spouse status options exist for someone working with their partner?
You can choose between conjoint collaborateur (unpaid helper registered with social protection) or conjoint associé (partner with shares and possible remuneration). Each status has different social rights, contribution obligations, and retirement impacts.
How can we help you optimize social charges and legal status?
We guide you through registration, Urssaf onboarding, DSFU setup, and healthcare pathways. We analyze your turnover, choose an optimal legal status and contribution base, and help structure contracts to protect rights while minimizing unnecessary costs and risks.
What records and declarations must I keep by legal form and sector?
Depending on your legal form, you must retain sales invoices, purchase receipts, payroll and accounting records, and periodic social/tax declarations. Deadlines vary: monthly or quarterly for social payments, yearly for income tax. Accurate records ensure correct benefits and limit disputes.
How are disability and death benefits organized for independents?
Coverage depends on your contribution history and the scheme covering your profession. Basic schemes provide disability and death pensions with amounts tied to declared income and qualifying periods. Supplementary schemes can add protections; additional private cover may be advisable.
What training contributions and rights are available to independents?
Independents contribute to a professional training fund and can access vocational training credits or individual training accounts in some cases. Contribution rates are modest but unlock access to sector-specific programs and upskilling opportunities.
How do account fees and professional costs affect my contribution base?
When you leave micro status or if your legal form allows expense deduction, professional costs and fees reduce taxable profit, which lowers contribution bases and taxes. Under micro regimes, costs are not deducted directly but handled via a fixed allowance tied to activity type.
