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Net Professional Income

Convenient before social costs (TNS). PASS 2026 = €46,368

Results

Annual Total
21 703,03 EUR
Quarterly Payment
5 425,76 EUR
Average Rate
43.41%
Net Income After Deductions
28 296,97 EUR
January
5 425,76
T2 (April)
5 425,76
July
5 425,76
October
5 425,76

Detail of Contributions

ContributionBaseInterest RateContributionMinimumMuted
Maladie-Maternite (7.20%)50 000,007.20%3 600,001 335,403 600,00
Maladie base (0.50%)50 000,000.50%250,00-250,00
Retraite de base (17.75% / 0.60%)50 000,0017.75%8 252,11954,728 252,11
Retraite complementaire (7.00%)50 000,007.00%3 500,00-3 500,00
Invalidite-Deces (1.30%)50 000,001.30%650,00241,11650,00
Allocations familiales (0.00%)50 000,000.00%0,00-0,00
CSG-CRDS (9.70% sur 110%)55 000,009.70%5 335,00-5 335,00
Formation professionnelle (0.25% PASS)46 368,000.25%115,92115,92115,92
Total21 703,03

Come utilizzare Come utilizzare questo calcolatore

Insert your professional net income

Indicate your annual gross professional income (taxable income before social contributions). For TNS, and the result of your activity before social charges.

Analyze voice by voice contributions

The calculator details every contribution: illness, basic and supplementary pension, disability-death, family allowances, CSG-CRDS, and professional training.

Review quarterly installments

The USSRAF takes quarterly installments (T1, T2, T3, T4) based on N-2 income. The calculator shows the 4 installments and total annual amount.

Suggerimenti

  • Pass 2026 is €46,368 - basic pension contributions are strongly reduced below this threshold.
  • Family allowances are only due from 110% of the PASS (50.004 EUR in 2026) and increase progressively up to 3.10%.
  • Contribution to professional training and a fixed allowance (0.25% of the PASS or approximately €116 per year) is not proportional to income.
  • TNS can deduct part of their social contributions from taxable income (Madelin law) to optimize their tax.

Domande frequenti

Who is affected by TNS (ex-RSI) contributions?

Self-employed non-salaried workers (TNS): majority managers of SARL/EURL, craftsmen, shopkeepers, and freelance professionals (excluding CIPAV). Since 2018, the RSI has been integrated into the general Social Security scheme - contributions are managed by URSSAF.

What are the minimum contributions?

Even without income (or in case of a loss), minimum contributions are due: minimum basic pension (~EUR 690/year), minimum health (~EUR 1,020/year), minimum disability-death. These minimums guarantee minimum entitlements.

How does the installment system work?

URSSAF calculates provisional installments based on N-2 income (two years prior). If you have just started your business, installments are based on a flat-rate assessment. A reconciliation occurs once year N income is known.

Can installments be adjusted?

Yes: if your income is significantly different from N-2, you can ask URSSAF to adjust your installments through your online account. In case of underestimation, late-payment surcharges apply.