As an auto-entrepreneur in France, choosing the right status for a conjoint collaborateur can feel confusing and costly.

 

Social security contributions are calculated differently depending on whether you opt for the percentage method (based on your turnover) or the forfaitaire method (a fixed base set by URSSAF).

 

With rates for prestations de service rising to 26.1% in 2026, understanding where the financial break-even point lies is essential to avoid overpaying and to secure the right level of social protection for your spouse.

Conjoint Collaborateur: How Social Security is Calculated

 

For the conjoint collaborateur, social contributions are calculated either on a percentage of the entrepreneur's turnover or via a fixed annual base:

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1. Percentage-Based Calculation

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• Prestations de services BIC:   apply the rate (21.2 %) on 58 % of turnover

• Prestations de services BNC: apply the rate (26.1%)  on 46 % of turnover (26.1% is the new rate from Jan 2026)

• Vente/Artisan:                          apply the rate (12.3%)  on 58% of turnover

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This means your conjoint pays:  Social‑security rate × %of turnover)

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2. Fixed (Forfaitaire) Base

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Alternatively, URSSAF offers a flat base depending on the activity type — regardless of actual CA:

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• Prestations de services BIC: base of   €18 212   contributions apply at 21.2 %

• Prestations de services BNC: base of €13 797   contributions apply at 26.1 %

• Vente/Artisan:                          base of €31 400   contributions apply at 12.3 %

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Why It Might Feel Expensive — and Tips

1. No Earnings Equivalent: The spouse pays social contributions without drawing a salary — often making it feel like an out-of-pocket loss.

2. Low Turnover: If turnover is low, percentage-based contributions may validate very few — or no — retirement quarters.

3. Fixed Cost Trade-off: A fixed base ensures retirement rights but can feel steep if actual turnover is modest.

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What You Can Do:

• Compare both methods using actual turnover estimates — choose whichever minimizes costs while maximizing rights.

• If turnover is low, test percentage-based option to pay less but expect limited retirement accrual.

• If turnover is steady or high, fixed forfaitaire base may be more advantageous for rights validation.

• Anticipate 2026 increases: If opting for percentage-based contributions now (e.g., 24.6 %), note that the rate could rise to 26.1 % in mid-2026

• Consider alternatives: status of conjoint salarié or including your spouse as associate, depending on your business setup — these may offer access to unemployment rights or different contribution structures.

 

Example on 30K Turnover as 'Prestations de Service'

• Activity: Prestations de service – BNC (libérales non réglementées).

• Auto-entrepreneur social charges rate in 2026: 26.1%.

• Conjoint collaborateur calculation options:

  • Percentage method → 46% of turnover.

  • Forfaitaire method → fixed base €13,797 (BNC).

• Annual turnover: €30,000.

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1. Auto-Entrepreneur (for reference)

• CA = €30,000

• Contributions = €30,000 × 26.1% = €7,830

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2. Conjoint Collaborateur — Percentage Method

• Base = 46% of CA = 46% × €30,000 = €13,800

• Contributions = €13,800 × 26.1% = €3,602

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3. Conjoint Collaborateur — Forfaitaire Method

• Base = €13,797 (fixed)

• Contributions = €13,797 × 26.1% = €3,603

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2026 Summary (€30k CA)

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% of CA (46%)     €13,800    26.1%  €3,602

Forfaitaire base   €13,797   26.1%   €3,603

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At €30,000 turnover in 2026, both methods cost essentially the same: about €3,600 per year for the conjoint collaborateur.

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​​When is it better to switch?

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