French Labour Code
In forceEach year, self-employed workers, including those with no employees, devote to financing the actions defined in article L. 6313-1 of this code:
1° A contribution which may not be less than 0.25% of the annual amount of the social security ceiling for the persons mentioned in the first paragraph, with the exception of those mentioned in 2° of this article. This rate is increased to 0.34% when these persons benefit from the assistance of their collaborating spouse under the conditions provided for in the first paragraph of I of article L. 121-4 of the Commercial Code;
2° A contribution equal to 0.29% of the annual amount of the social security ceiling for persons registered in the National Register of Companies as companies in the trades and crafts sector.
Each year, the self-employed persons referred to inArticle L. 613-7 of the Social Security Code devote to financing the actions defined in Article L. 6313-1 of this code, in addition to the contributions paid under this scheme, a contribution equal to 0.1% of the annual amount of their turnover for those mentioned in 1° of this article who come under the first category defined in the last paragraph of 1 of Article 50-0 of the General Tax Code, 0.2% of the annual amount of their turnover for the other self-employed workers mentioned in the same 1° and 0.3% of the annual amount of their turnover for the self-employed workers mentioned in 2° of this article.
This article does not apply to self-employed workers covered byarticle L. 642-4-2 of the Social Security Code.
A decree in the Conseil d'Etat shall determine the procedures for implementing this article.
