TL;DR: If you are covered by the micro-tax regime, you are in principle subject to the micro-social regime for your contributions. You declare your turnover or receipts, then pay the social security contributions and levies simultaneously. The declaration is monthly or quarterly, depending on the option chosen. The available sources do not make it possible to indicate a general rate.
The micro-social regime
For contributions due since 2016, the micro-social regime automatically applies to self-employed workers subject to a micro-tax regime. You pay the amounts due to the body responsible for calculating and collecting social security contributions and levies.
Who must file a declaration?
If you are an individual operator subject to the micro-social regime, you must declare the turnover or receipts generated by your professional activity. The declaration concerns the amounts due in your own name.
What basis must you declare?
You declare the turnover or receipts generated from your activity. The basis mentioned by the source corresponds to the annual turnover or receipts, exclusive of tax, generated in a professional context.
How often do you declare and pay?
You can file the declaration each month or each quarter, depending on the option you have chosen. The declaration and payment of social security contributions and levies are made simultaneously to the same body.
The available sources do not specify the exact day on which the monthly or quarterly payment is due.
What categories of contributions are mentioned?
Tax regulations mention contributions paid to compulsory basic or supplementary schemes, covering in particular family allowances, old-age insurance, disability, death, sickness and maternity.
This list concerns a provision relating to tax deductibility in industrial and commercial profits and profits from non-commercial professions. It does not, on its own, make it possible to determine the contributions actually calculated under the micro-social regime or their rate.
What amounts should you budget for?
The available sources do not provide the standard rates applicable to social security contributions for a micro-enterprise. They therefore do not make it possible to calculate a general percentage to apply to your turnover or receipts. Nor do they specify a minimum or maximum amount.