URSSAF administers France's business social security contributions, split into: Social Security (sickness, maternity, disability, death, basic retirement, AT/MP work-injury), family allowances, CSG/CRDS, employment-related levies (professional training, mobility levy, FNAL housing levy, social dialogue contribution, training/apprenticeship contribution), and unemployment insurance. The 2026 Annual Social Security Ceiling (PASS) is set at €47,100 — the key reference figure for most contribution calculations. A self-employed contribution reform took effect 1 January 2025 (impacting 2025 income, regularized in 2026): contributions are now calculated on actual declared professional income rather than estimated thresholds, replacing the previous multi-tiered system. Companies with fewer than 11 employees can opt for quarterly (rather than monthly) social contribution payment in 2026, due by the 15th of the first month of the following quarter.
2026 Annual Social Security Ceiling (PASS): €47,100 — the key reference for calculating most contributions.
URSSAF contribution categories: Social Security (sickness/maternity/disability/retirement/work-injury), family allowances, CSG/CRDS, employment levies, unemployment insurance.
Self-employed contribution reform (effective 1 Jan 2025, regularized 2026): contributions now based on actual declared income, not estimated thresholds.
Companies with <11 employees can opt for quarterly social contribution payment (due 15th of the following quarter's first month) instead of monthly.
Timelines
Quarterly contribution payment deadline (companies <11 employees): 15th of the first month of the following quarter
Common Mistakes
Self-employed individuals still budgeting contributions on old estimated-threshold rules — the 2025 reform (regularized in 2026) bases contributions on actual declared income instead.
Small companies (<11 employees) not opting into quarterly payment when it would ease cash flow — this option is available but not automatic.