{
  "table": "freelance-hourly-rate-calculator-rates",
  "schema": 1,
  "version": "2026-11-11.1",
  "title": "Freelance hourly rate: French micro-entrepreneur contribution rates and turnover ceilings",
  "doc": "Rule table read by the freelance-hourly-rate-calculator handlers (ctx.data['freelance-hourly-rate-calculator-rates']). Rates are percentage points (25.6 means 25.6 %). A preset's rate is its social contributions (taux global de cotisations et contributions sociales du micro-entrepreneur) plus its CFP (contribution à la formation professionnelle), both a share of turnover excluding VAT; base 'turnover' says so. The ceiling is the micro-enterprise turnover ceiling (excluding VAT) of the activity, used only to warn. The United Kingdom has no flat rate on turnover: income tax and Class 4 National Insurance are charged on profit, in bands, so GB has no preset and the notes only document the scope. Table-level valid_from/valid_until bound the period during which this version may be relied on; after valid_until it must be reviewed again (French contribution rates usually change on 1 January). Entry-level valid_from/valid_until bound each value; null valid_until means in force until changed; null valid_from means the start date was not verified for this table. source_url is the primary source, source_date that source's own date (\"Vérifié le\" on service-public), retrieved the day the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps agent (automated research against official sources, 2026-11-11); owner review pending",
  "valid_from": "2026-11-11",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "countries": {
    "FR": {
      "name": {
        "fr-FR": "France",
        "en-GB": "France"
      },
      "currency": "EUR",
      "scope": {
        "fr-FR": "Micro-entrepreneurs (régime micro-social) de France métropolitaine, hors Acre. La taxe pour frais de chambre consulaire et le versement libératoire de l’impôt sur le revenu ne sont pas inclus.",
        "en-GB": "French micro-entrepreneurs (micro-social scheme) in mainland France, without the Acre relief. The chamber of trade levy and the optional flat-rate income tax payment are not included."
      },
      "presets": [
        {
          "id": "fr-bnc",
          "base": "turnover",
          "name": {
            "fr-FR": "Libéral non réglementé (BNC)",
            "en-GB": "Unregulated liberal profession (BNC)"
          },
          "applies_to": {
            "fr-FR": "Prestations de services BNC des professions libérales non réglementées relevant de l’Assurance retraite",
            "en-GB": "BNC services of unregulated liberal professions covered by the general pension scheme (Assurance retraite)"
          },
          "contributions": {
            "rate": 25.6,
            "legal_basis": "Code de la sécurité sociale, art. D613-4, modifié par le décret n° 2025-943 du 8 septembre 2025",
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F36232",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11",
            "see_also": [
              "https://legislation.lassuranceretraite.fr/Pdf/circulaire_cnav_2025_23_10112025.pdf",
              "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000052211971"
            ]
          },
          "cfp": {
            "rate": 0.2,
            "legal_basis": "Code du travail, art. L6331-48 (activité libérale)",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          "ceiling": {
            "amount": 83600,
            "legal_basis": "Code général des impôts, art. 102 ter",
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267",
            "source_date": "2026-05-13",
            "retrieved": "2026-11-11"
          }
        },
        {
          "id": "fr-cipav",
          "base": "turnover",
          "name": {
            "fr-FR": "Libéral relevant de la Cipav (BNC)",
            "en-GB": "Liberal profession under the Cipav (BNC)"
          },
          "applies_to": {
            "fr-FR": "Architectes, ingénieurs-conseils, ostéopathes, psychologues, guides-conférenciers et autres professions affiliées à la Cipav",
            "en-GB": "Architects, consulting engineers, osteopaths, psychologists, tour guides and other professions affiliated to the Cipav"
          },
          "contributions": {
            "rate": 23.2,
            "legal_basis": "Code de la sécurité sociale, art. D613-4",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F36232",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          "cfp": {
            "rate": 0.2,
            "legal_basis": "Code du travail, art. L6331-48 (activité libérale)",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          "ceiling": {
            "amount": 83600,
            "legal_basis": "Code général des impôts, art. 102 ter",
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267",
            "source_date": "2026-05-13",
            "retrieved": "2026-11-11"
          }
        },
        {
          "id": "fr-bic-commercial",
          "base": "turnover",
          "name": {
            "fr-FR": "Prestation de services commerciale (BIC)",
            "en-GB": "Commercial services (BIC)"
          },
          "applies_to": {
            "fr-FR": "Prestations de services relevant des bénéfices industriels et commerciaux, activité commerciale",
            "en-GB": "Services taxed as industrial and commercial profits (BIC), commercial activity"
          },
          "contributions": {
            "rate": 21.2,
            "legal_basis": "Code de la sécurité sociale, art. D613-4",
            "valid_from": "2022-10-01",
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F36232",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11",
            "see_also": [
              "https://legislation.lassuranceretraite.fr/Pdf/circulaire_cnav_2025_23_10112025.pdf"
            ]
          },
          "cfp": {
            "rate": 0.1,
            "legal_basis": "Code du travail, art. L6331-48 (activité commerciale)",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          "ceiling": {
            "amount": 83600,
            "legal_basis": "Code général des impôts, art. 50-0",
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267",
            "source_date": "2026-05-13",
            "retrieved": "2026-11-11"
          }
        },
        {
          "id": "fr-bic-artisanal",
          "base": "turnover",
          "name": {
            "fr-FR": "Prestation de services artisanale (BIC)",
            "en-GB": "Craft services (BIC)"
          },
          "applies_to": {
            "fr-FR": "Prestations de services relevant des bénéfices industriels et commerciaux, activité artisanale",
            "en-GB": "Services taxed as industrial and commercial profits (BIC), craft activity"
          },
          "contributions": {
            "rate": 21.2,
            "legal_basis": "Code de la sécurité sociale, art. D613-4",
            "valid_from": "2022-10-01",
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F36232",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11",
            "see_also": [
              "https://legislation.lassuranceretraite.fr/Pdf/circulaire_cnav_2025_23_10112025.pdf"
            ]
          },
          "cfp": {
            "rate": 0.3,
            "legal_basis": "Code du travail, art. L6331-48 (activité artisanale)",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          "ceiling": {
            "amount": 83600,
            "legal_basis": "Code général des impôts, art. 50-0",
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267",
            "source_date": "2026-05-13",
            "retrieved": "2026-11-11"
          }
        }
      ],
      "notes": [
        {
          "id": "fr-versement-liberatoire",
          "text": {
            "fr-FR": "Avec le versement libératoire de l’impôt sur le revenu, l’Urssaf prélève 27,8 % (BNC), 25,4 % (Cipav) et 22,9 % (prestations BIC) du chiffre d’affaires, CFP non comprise. Non proposé en préréglage : choisissez « Autre taux ».",
            "en-GB": "With the optional flat-rate income tax payment, the Urssaf collects 27.8% (BNC), 25.4% (Cipav) and 22.9% (BIC services) of turnover, CFP not included. Not offered as a preset: use a custom rate."
          },
          "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F36232",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "id": "fr-conges-payes",
          "text": {
            "fr-FR": "Repère pour les semaines non travaillées : un salarié acquiert 2,5 jours ouvrables de congés payés par mois de travail, soit 5 semaines par an.",
            "en-GB": "A reference for weeks off: an employee in France earns 2.5 working days of paid leave per month worked, which is 5 weeks a year."
          },
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2258",
          "source_date": "2026-04-30",
          "retrieved": "2026-11-11"
        }
      ]
    },
    "GB": {
      "name": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "currency": "GBP",
      "scope": {
        "fr-FR": "Pas de taux forfaitaire sur le chiffre d’affaires : l’impôt sur le revenu et les cotisations Class 4 se calculent sur le bénéfice, par tranches. Le calculateur laisse la personne choisir un pourcentage à mettre de côté.",
        "en-GB": "No flat rate on turnover: Income Tax and Class 4 National Insurance are charged on profit, in bands. The calculator lets the person choose a percentage to set aside."
      },
      "presets": [],
      "notes": [
        {
          "id": "gb-class-4",
          "text": {
            "fr-FR": "Année fiscale 2026-2027 : cotisations Class 4 de 6 % sur le bénéfice entre 12 570 £ et 50 270 £, puis de 2 % au-delà.",
            "en-GB": "2026 to 2027 tax year: Class 4 National Insurance of 6% on profits from £12,570 to £50,270, then 2% above."
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "gb-income-tax",
          "text": {
            "fr-FR": "Année fiscale 2026-2027 (Angleterre, pays de Galles, Irlande du Nord) : abattement personnel de 12 570 £, puis 20 % jusqu’à 50 270 £, 40 % jusqu’à 125 140 £ et 45 % au-delà.",
            "en-GB": "2026 to 2027 tax year (England, Wales and Northern Ireland): Personal Allowance £12,570, then 20% up to £50,270, 40% up to £125,140 and 45% above."
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/income-tax-rates",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "gb-scottish-income-tax",
          "text": {
            "fr-FR": "En Écosse, l’impôt sur le revenu a ses propres tranches (de 19 % à 48 % en 2026-2027).",
            "en-GB": "In Scotland, Income Tax has its own bands (19% to 48% in 2026 to 2027)."
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/scottish-income-tax",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "gb-holiday",
          "text": {
            "fr-FR": "Repère pour les semaines non travaillées : un salarié britannique a droit à 5,6 semaines de congés payés par an, jours fériés pouvant être inclus.",
            "en-GB": "A reference for weeks off: almost all workers are entitled to 5.6 weeks of paid holiday a year, which can include bank holidays."
          },
          "source_url": "https://www.gov.uk/holiday-entitlement-rights",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        }
      ]
    }
  },
  "sources": [
    {
      "label": "Entreprendre.Service-Public.gouv.fr: cotisations sociales d’un micro-entrepreneur (F36232)",
      "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F36232",
      "date": "2026-01-01"
    },
    {
      "label": "Entreprendre.Service-Public.gouv.fr: contribution à la formation professionnelle (F23459)",
      "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459",
      "date": "2026-01-01"
    },
    {
      "label": "Entreprendre.Service-Public.gouv.fr: régime fiscal de la micro-entreprise, seuils 2026 (F23267)",
      "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267",
      "date": "2026-05-13"
    },
    {
      "label": "Assurance retraite (Cnav): circulaire n° 2025-23 du 10 novembre 2025, taux globaux des micro-entrepreneurs au 1er janvier 2026",
      "url": "https://legislation.lassuranceretraite.fr/Pdf/circulaire_cnav_2025_23_10112025.pdf",
      "date": "2025-11-10"
    },
    {
      "label": "GOV.UK: Self-employed National Insurance rates",
      "url": "https://www.gov.uk/self-employed-national-insurance-rates",
      "date": "2026-11-11"
    },
    {
      "label": "GOV.UK: Income Tax rates and Personal Allowances",
      "url": "https://www.gov.uk/income-tax-rates",
      "date": "2026-11-11"
    }
  ]
}