title, type, tags, date
| title |
type |
tags |
date |
| Micro-Entrepreneur |
entity |
| billing-structure |
| france |
| freelance |
|
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
Connections
