Cotisations cut for small firms

Workers affiliated to the RSI (Régime Social des Indépendants) who have work income in 2017 of less than €27,460, will obtain a reduction on a sliding scale, with those on the lowest incomes paying a rate of only 3% instead of the usual 6.5%.

While this measure applies to those on the réel system (taxation on turnover minus real expenses), the government is also adapting it for those on the micro-entrepreneur scheme (including those formerly known as auto-entrepreneurs).

For those who qualify, their combined social charges cotisation rate will be lowered proportionally to take account of the reduction for the healthcare part.
The Finance Ministry says that one third of micro-entrepreneurs will benefit. As an example, someone who has an income of €15,000 a year would pay €234 less over the year.