Dec 3, 2025 1 min read

France: Reform of Self-Employed Social-Contribution Base and Scales (Affects 2025 Income Regularised In 2026)

URSSAF details the reform of the assessment base and scales for independent workers (hors auto-entrepreneurs), to apply when regularising 2025 contributions during 2026 declarations

Effective Date

Published

Impact

  • Impacts French payees treated as independent workers in your vendor/contractor flows, not standard employees.

Payroll action

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