Self-employed in France? Tax and social charge declarations simplified
The separate déclaration sociale has been abolished from this year for most small businesses under the réel tax regime
As of this year’s income declarations, self-employed people on the réel tax system no longer need to fill out a separate déclaration sociale – their social charges will be worked out based on the main income declaration alone.
In a simplification measure, as of this year there is no longer a déclaration sociale des independents (DSI) to be filled out separately at net-entreprises.fr.
Instead those concerned now have a so-called déclaration sociale et fiscale unifiée – ie. the same main déclaration des revenus (2042), made online at impots.gouv.fr, which will be used to calculate income tax and social charge obligations.
If this affects you, you should by now have received an email from the tax authorities clarifying what you need to do this year.
When those concerned open their online declaration they will find that some new ‘social’ boxes will have been added, and income known to the tax office will have been prefilled.
Once the whole declaration is complete and signed off, the information necessary to calculate business social charges will automatically be sent to Urssaf or their social security caisse as required.
They will then be able to readjust the self-employed person’s regular instalments and regularisation amounts, as usual.
The change includes the self-employed in artisan, commercial or liberal profession work, covered for social security by the régime général des travailleurs indépendants or by Cipav. Micro-entrepreneurs are not affected, and should continue to make their usual online declarations for social charges to Urssaf.
Also not concerned by the change are those attached to the following regimes: PAM-C (for accredited medical auxiliaries), MSA (for agricultural work), MDA/Agessa (for artists and authors) and fishermen.
However the new ‘unified’ declaration will apply to those in MSA and PAM-C from 2022.
If you closed down a self-employment business in 2020 or 2021, Urssaf or your social security caisse will send you a specific form clarifying what needs to be declared to regularise final social security contributions.