Self-employed (TNS) social contributions simulator

What is a TNS (self-employed worker)?

The self-employed worker (TNS) is the independent who operates in their own name or runs a company without being attached to the general employee scheme. They pay contributions on their net professional income and benefit from a specific social protection managed by the self-employed social security (SSI), the CIPAV or a liberal profession fund.

How are TNS social contributions calculated?

Contributions are based on net professional income (profit before tax and before contributions). They cover several items: the basic and supplementary pension (the heaviest item), health-maternity, disability-death, family allowances, the professional training contribution, and the 9.7% CSG-CRDS. Since the basic pension and disability are capped at the PASS, the overall rate: close to 45% for an average income: becomes slightly regressive beyond that, while CSG-CRDS and the supplementary pension continue to apply. In the first years, contributions are called on a flat-rate basis or on N-1 income, then adjusted.

TNS vs employee-equivalent: what are the differences?

An employee-equivalent director (president of a SAS/SASU, minority manager) falls under the general scheme: their contributions often exceed 70 to 80% of net remuneration, but their social protection is more comprehensive. The TNS, on the other hand, bears lower charges (~45% of income), at the cost of generally more modest daily allowances and pension rights. The choice between the two statuses therefore depends both on the immediate social cost and on the desired level of coverage: a trade-off to be completed with the tax impact (income tax/corporate tax) and the dividend policy.

Frequently asked questions about TNS social contributions