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Micro-entrepreneur Spouse: what social contributions?

Verified 01 octobre 2020 - Directorate for Legal and Administrative Information (Prime Minister)

The spouse or partner of Pacs who has the status of collaborator of a micro-entrepreneur without being employed can benefit from simplified conditions of payment of social contributions.

The status of collaborator is reserved to the spouse or partner of Pacs of the micro-entrepreneur. A person living in a free union cannot benefit from it.

The social contributions of the collaborating spouse (or partner of Pacs) are calculated on bases that vary according to 2 options:

  • Option A: a rate applied to a plate (the percentage of turnover is different depending on the activity)
  • Option B: the basis shall be calculated by multiplying this percentage by 1/3 of the annual social security ceiling (PASS) divided by the tax abatement rate corresponding to the activity pursued (71% for commercial activities, 50% for the provision of BIC services and 34% for the provision of NLC services and for liberal activities).

For NLC sales and service delivery activities, the following calculation should be taken into account:

  • Sales activities: 58% of the flat-rate basis (i.e. 1/3 of the social security ceiling) / 29%
  • NLC service delivery activities: 58% of the flat-rate basis / 66%

This results in a level playing field between contributions by type of activity, based on a calculation on a flat-rate basis or on the turnover of the entrepreneur who complies with the formula:

Fixed income = flat turnover x (1- discount rate)

Therefore, taking, for example, a sales activity, the option B formula to be used would be:

Fixed income / (1-abatement) = "flat" turnover

The calculation results in the most consistent distribution of the base by type of activity.

For the provision of services in BIC, the impact is neutral due to the 50% tax reduction.

Fixed social payment of the micro-social plan for the collaborating spouse of a micro-entrepreneur (in 2020)

Activities

Rate of social security contributions

Option A

Option B

Sale of goods and provision of accommodation (hotel, guest room, furnished with tourism)

12,8 %

58% turnover or revenue

€27,424

corresponding to 58% from €13,712 / 29%

Provision of services in BIC

22%

58% turnover

€15,906

corresponding to 58% from €13,712 / 50%

Provision of services in BNC (e.g., commercial officer, school car operator)

22%

58% revenue

€12,050

corresponding to 58% from €13,712 / 66%

Liberal professions

22%

46% revenue

€9,557

corresponding to 46% from €13,712 / 66%

If we take the example of a company specializing in the sale of goods achieving a turnover of €500, the calculations are as follows:

  • Option A: 12.8% x (58% of 500) = 12.8% x 290 = €37.41
  • Option B: 58% x (1/3 PASS x 29%) = 58% x (13712 x 29%) = 58% x 3976.48 = 2306.

In the second calculation, the 29% corresponds to 1 - the rate of reduction corresponding to your sector of activity (71%).