Owner - Guide to paying social contributions
This article only concerns social security obligations (URSSAF) for cars registered in France.
For tax obligations (income tax, VAT, DAC7), please consult the article: Filing my tax return.
Am I subject to social security contributions?
Car-sharing is a self-employed activity. When your earnings exceed certain thresholds, the activity may be considered professional. This requires affiliation with a social security scheme and the payment of social security contributions.
Consult the URSSAF website to find the current thresholds.
You can view your total annual earnings under Payments → Gross income to declare.
If you are a professional, please register your company on the platform within your payment settings.
What are the available social security schemes?
URSSAF offers three options, depending on your income and how you wish to manage your activity.
1. The General Scheme (Simulated Salaried Activity)
- How are contributions calculated? Based on your gross income, without deducting vehicle-related expenses. These contributions grant you access to social benefits (health insurance, pension, etc.).
- How to join? Via the URSSAF service dedicated to the collaborative economy.
2. The Auto-Entrepreneur Scheme (Micro-Enterprise)
- How are contributions calculated? Contributions are calculated on your gross turnover. A 50% standard deduction is applied for vehicle rental activities.
- Requirements: Simplified administrative procedures, but you are required to maintain a revenue log and declare your turnover every month or quarter.
- How to join? Via the URSSAF Autoentrepreneur service.
3. The Self-Employed Worker Scheme (Régime des Travailleurs Indépendants)
- How are contributions calculated? Based on your actual profit (income minus expenses), as indicated in your tax return. This profit is reported via form 2031 (result declaration) and transmitted to URSSAF via your income tax return (2042-C-PRO).
- How to join? Via formalites.entreprises.gouv.fr
Who can help me choose the right scheme?
You can contact our partner, Propuls’Cab (chartered accountants), to determine which scheme is most appropriate for your specific situation.
