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Lower social security contributions for craft photographers
Here is a summary of the reductions in social security contributions for craft photographers, provided for bythe law of August 16, 2022 and its application decree published in theJournal officiel ofDecember 9, 2022
When?
The reduction in social security contributions applies to periods running from January1, 2022.
How much?
The new sickness and maternity contribution rate varies according to income level, based on the Social Security ceiling (PASS 2022 = 41,136 euros; PASS 2023 = 43,992 euros).
For craft photographers (excluding microentrepreneurs) :
By 2022
|
Annual professional income |
New sickness and maternity contribution rates (including daily allowances) |
|---|---|
|
<€16 ,454 (40% of PASS 2022) |
0.50% ( previously between 0.85% and 4.01%) |
|
16,454 to €24 ,682(40% and 60% of PASS 2022) |
0.50% to 4.50% ( previously 4.01% to 7.20%) |
|
24,682 to €45 ,250 (60% and 110% of PASS 2022) |
4.50% to 7.20% ( previously 4.01% and 7.20%) |
|
45,250 to €205 ,680 (110% and 5 times PASS 2022) |
7,20 % |
|
> €205 ,680 (5 times PASS 2022) |
6,50 % |
For 2023 :
|
Annual professional income |
Health and maternity contribution rates (includes daily allowances) |
|---|---|
|
< €17 ,597 (40% of PASS 2023) |
0,50 % |
|
17,597 to €26 ,395.2 (40% and 60% of PASS 2023) |
0,50 % à 4,50 % |
|
26,395.2 to €48 ,391 (60% and 110% of PASS 2023) |
4,50 % à 7,20 % |
|
48,391 to €219 ,960 (110% and 5 times PASS 2023) |
7,20 % |
|
> 219, 960 (5 times PASS 2023) |
6,50 % |
For microentrepreneurs
Micro-entrepreneurs benefit from a simplified system for calculating and paying their social security contributions.
These represent a fixed percentage of sales, which varies according to the nature of the business.
They are calculated monthly or quarterly on the basis of the previous month's/quarter's sales.
|
Self-employed activity |
before October1, 2022 |
from October1, 2022 |
|---|---|---|
|
Sale of goods |
12,8 % |
12,3 % |
|
22,2 % |
21,2 % |
|
|
Providing services |
22 % |
21,2 % |
This rate cut applies to periods running fromOctober1, 2022.
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