Self-employed (TNS) contributions after the reform
Sole trader on real profit or majority manager of an EURL: one base, one flat allowance and a rate for each risk.
Figures checked by Radif Partners · Editorial policy · How we calculate
Your self-employed (TNS) contributions in 2026
Total contributions
€15,778
| Base after allowance | €37,000 |
| Pension (basic + supplementary) | €9,609 |
| Health, sick pay, disability | €2,460 |
| CSG-CRDS | €3,589 |
| Rate on income | 31.6 % |
In France, a travailleur non salarié, or TNS, is a self-employed person outside both the micro-enterprise scheme and the employee scheme: typically a sole trader (entreprise individuelle, EI) taxed on real profit, or the majority manager of an EURL, a one-member limited company. In 2026 a TNS pays contributions on a single base: gross business income, before contributions are deducted, minus a flat 26 % allowance. The allowance is never below €846 nor above €62,478. On that base come health cover, progressive up to 8.5 %, sick pay, basic pension at 17.87 % up to the €48,060 social security ceiling, supplementary pension, disability and death cover, family benefits above 110 % of the ceiling, and the CSG-CRDS social levies at 9.7 %. On €50,000 of income the base drops to €37,000 and the total reaches €15,778, training levy included, 31.6 % of income. With no income at all, minimums of €1,255 a year remain for a trader or unregulated professional.
Who counts as TNS
On this site, TNS covers the sole trader on real profit, the managing sole member of an EURL and the majority manager of a SARL, in crafts, trade or unregulated professions such as consulting. Regulated professions attached to the Cipav pension fund have their own pension scale and fall outside the mini-calculator, as do auto-entrepreneurs (micro-entrepreneurs), who pay a percentage of turnover instead.
For an EURL manager whose company pays corporate tax, the income subject to contributions is pay, before contributions, plus any dividends above 10 % of share capital, share premium and partner current accounts (service-public, sheet F32963). That is why, when French founders talk about “EURL charges”, they mostly mean TNS contributions.
One base since the reform
Contributions and the CSG-CRDS levies used to rest on two different bases. The reform of the self-employed base merges them: start from gross income without deducting contributions, then remove a flat 26 % allowance (decree no. 2024-688 of 5 July 2024). The allowance has a floor of €846 and a cap of €62,478, reached only above €240,300 of income. Rates were raised at the same time, so the overall burden moves little; what shifts is the share going to pensions. The new rules apply for the first time when 2025 income is settled in 2026.
The 2026 scale, risk by risk
| Risk | 2026 rate | Applied to |
|---|---|---|
| Health and maternity | 0 to 8.5 % | progressive up to 3 ceilings, then 6.5 % |
| Sick pay | 0.5 % | up to 5 ceilings |
| Basic pension | 17.87 % | up to €48,060, then 0.72 % |
| Supplementary pension | 8.1 % | up to €48,060, then 9.1 % up to 4 ceilings |
| Disability and death | 1.3 % | up to €48,060 |
| Family benefits | 0 to 3.1 % | from 110 % of the ceiling, full at 140 % |
| CSG-CRDS | 9.7 % | whole base, 6.8 % deductible |
| Training levy | 0.25 % | of the ceiling (0.29 % for craftspeople) |
The “ceiling” here is the Pass, the annual social security ceiling of €48,060. Health is the only truly progressive line: zero below 20 % of the ceiling, rising in steps to 8.5 % around three ceilings, then 6.5 % on anything above. Rates come from the Urssaf’s 2026 rates page.
Five incomes, five bills
| Income before contributions | Base after allowance | Total contributions | Share of income |
|---|---|---|---|
| €20,000 | €14,800 | €5,808 | 29.0 % |
| €35,000 | €25,900 | €10,663 | 30.5 % |
| €50,000 | €37,000 | €15,778 | 31.6 % |
| €80,000 | €59,200 | €25,117 | 31.4 % |
| €120,000 | €88,800 | €35,694 | 29.7 % |
The effective rate traces a very flat hump, between 29.0 % and 31.6 % across these five incomes. It rises first with progressive health cover, then eases above the ceiling, where basic pension drops to 0.72 %. On an income of only a few thousand euros, though, the minimums send it soaring. The mini-calculator at the top of the page works out your own figures.
€50,000 in detail
A consultant trading as a sole trader earns €50,000 before contributions. After a €13,000 allowance the base is €37,000. The bill: €6,612 basic pension, €2,997 supplementary pension, €1,794 health, €185 sick pay, €481 disability and death, €3,589 CSG-CRDS and €120 training levy. No family benefit contribution is due because the base stays under 110 % of the ceiling. €34,222 is left before income tax.
Craftsperson or trader
The scale is shared except for one line, the training levy. On €35,000 of income a craftsperson pays €10,682, a trader €10,663.
Minimums, first year and Acre
With little or no income you still owe €1,255 a year: €967 of basic pension worked out on €5,409, €96 of sick pay, €72 of disability cover and €120 of training levy. Those minimums do not apply to people on the RSA or the prime d’activité.
In your first year the Urssaf does not know your income yet. It bills provisional contributions on a flat base, then corrects them from your income return. If business takes off quickly the catch-up bill can be large: keep a reserve.
With Acre, the start-up relief granted on application since 2026, a quarter of health, sick pay, family benefit, basic pension and disability contributions is waived while the base stays under €36,045, tapering to zero at €48,060. On €30,000 of income the bill falls from €8,943 to €7,725.
How it compares
For the same pay, a TNS pays less than a SASU president, whose costs are on SASU president pay, with different cover. Against the micro-enterprise scheme, real profit wins when costs are high: see micro or real profit. For a manager weighing pay against dividends, see EURL dividends and the EURL calculator.
These are estimates built on the published scales. The Urssaf alone settles what you owe, and your own situation may call for personal advice.