---
title: "Micro-Entrepreneur"
type: entity
tags: [billing-structure, france, freelance]
date: 2026-04-20
---

## Summary
法国简化商业结构（micro-entreprise），年营业额阈值内适用统一 URSSAF 税率（22%），无员工社保福利。

## Key Facts
- **Net Rate**: ~70% of TJM brut (~420-450 EUR/day at 600 EUR TJM)
- **Social Benefits**: 无失业保险、无退休金 contributions、无 mutuelle
- **URSSAF Rate**: 22% of turnover

## Net Example (at 700 EUR TJM)
| Item | Amount |
|------|--------|
| Monthly (18 days) | 12,600 EUR |
| URSSAF (22%) | -2,772 EUR |
| **Net before tax** | **9,828 EUR/month** |
| **Effective daily rate** | **546 EUR/day** |

## Contradiction
- 与 [[Portage Salarial]] 对比：净收入高 338 EUR/day，但缺失全部社保福利

## Connections
- [[French Consulting Market Navigator]] ← billing_structure
- [[TJM Brut]]