30 lines
884 B
Markdown
30 lines
884 B
Markdown
---
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title: "Micro-Entrepreneur"
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type: entity
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tags: [billing-structure, france, freelance]
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date: 2026-04-20
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---
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## Summary
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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。
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## Key Facts
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- **Net Rate**: ~70% of TJM brut (~420-450 EUR/day at 600 EUR TJM)
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- **Social Benefits**: 无失业保险、无退休金 contributions、无 mutuelle
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- **URSSAF Rate**: 22% of turnover
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## Net Example (at 700 EUR TJM)
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| Item | Amount |
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|------|--------|
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| Monthly (18 days) | 12,600 EUR |
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| URSSAF (22%) | -2,772 EUR |
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| **Net before tax** | **9,828 EUR/month** |
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| **Effective daily rate** | **546 EUR/day** |
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## Contradiction
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- 与 [[Portage Salarial]] 对比：净收入高 338 EUR/day，但缺失全部社保福利
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## Connections
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- [[French Consulting Market Navigator]] ← billing_structure
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- [[TJM Brut]]
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