Flat-rate contributions at the beginning of the activity

When you start your business, your professional income is not known. contributions for the first two years are calculated on a lump-sum basis. are calculated on a lump-sum basis.

These contributions will be adjusted and regularized on the basis of your actual income for the year in question. year. If your income is higher than the flat-rate base taken into account for calculating provisional contributions, you will be required to pay an additional additional contributions.

This simulator calculates the so-called definitive contributions on the basis of your actual income. It therefore enables you to anticipate the amount of this adjustment and plan your cash flow accordingly. plan your cash flow accordingly.

Valeur : Non applicable

Comment cette donnée est-elle calculée ?

Unité : €/an

applicable si
(
Creation date
01/01/2021
 ≥ 
Start of year
01/01/2025
non)

Note

The lump-sum base is 19% of the annual Social Security ceiling for the first and second year of activity (with the exception of the health contribution and daily allowances for which the lump-sum base is equal to 40% of the annual Social Security ceiling).

Références


Informations techniques

Si vous êtes développeur/euse vous trouverez ci-dessous des informations techniques utiles pour l’intégration de cette règle dans votre application.