Income of the self-employed, by department

Annual data on the income of the self-employed between 2004 and 2022, by department and type of self-employed person.

Source: URSSAF, data stopped in May 2023

Methodological details:

• These data do not include farmers, which are monitored by the Caisse centrale de la Mutualité sociale agricole (CCMSA). Moreover, they concern all self-employed persons covered by the social protection of the self-employed, which excludes self-employed persons who are not self-employed workers within the meaning of social protection: directors of certain companies (SA, SAS/SASU), corporate agents or minority managers of SARL, and who are considered as employees (attached to the general scheme by Article L311-3 of the CSS).
• For the professional pursuit of his economic activity, the self-employed person (IT) may opt for the so-called “classic” status or that of self-employed person (AE). This choice determines the method of reporting and calculating contributions. Within the two statutes, several categories are identified, within the meaning of social security: craftsmen, traders, liberal professions.
• The income of AEs is calculated on the basis of the reported turnover. The transition from turnover to income is obtained by applying to annual turnover a flat-rate allowance defined according to the type of activity (34 % for NCBs, 50 % for BIC services, 71 % for BIC buy/sell). The number of EIs corresponds to economically active EAs, i.e. those reporting a strictly positive turnover in the year.
• Unlike EI, conventional IT reports its income annually in the self-employed’s social declaration (ISD). He contributes on this annual income, usually the accounting result of the year, quite close to the tax income. In case of non-reporting, an income called “ex-officio tax”, depending on a known previous income or the current social security ceiling (PASS) in force, is deducted for the calculation of contributions.

• The number of self-employed accounts accounts for contributors and not individuals. It relates to the only IT that has generated income.

• Ex-officio-taxed IT is not included here, both in terms of the number of IT and the amount of revenue.

** _ Warning (01/12/2023)_**: This publication was updated to take into account the correction of the enumeration of registrants, which was initially undervalued for the year 2021.