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Social contributions notice 2026: understanding the amount to pay
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
In 2026, your provisional contribution is calculated on your 2023 professional income, multiplied by 1.07236269: 20.5% up to €75,024.54, then 14.16% up to €110,562.42, with a minimum of €890.42 per quarter as a main occupation. The social insurance fund adds its management fees, for example 4.05% (at least €926.48 per quarter).
Later, when FPS Finance passes your 2026 income on to the fund, the contributions are adjusted. Copy in your notice: Indexo redoes the calculation and estimates the adjustment.
How much per quarter in 2026? Examples
| 2023 income | Revalued income | Per quarter, excluding fees | Including fees |
|---|---|---|---|
| €15,000 | €16,085.44 | €890.42 | €926.48 |
| €20,000 | €21,447.25 | €1,099.17 | €1,143.69 |
| €30,000 | €32,170.88 | €1,648.76 | €1,715.53 |
| €50,000 | €53,618.13 | €2,747.93 | €2,859.22 |
| €90,000 | €96,512.64 | €4,605.69 | €4,792.22 |
The amounts on your notice
- Reference income: your net professional income from three years earlier (2023 for 2026), revalued. For the first three years of activity, the provisional contribution is calculated on a minimum income (€17,374.08). A first-time self-employed person (starter) can apply, for their first four quarters, for a reduced contribution on €8,972.07.
- The rate: 20.5% up to €75,024.54, 14.16% up to €110,562.42, nothing above that.
- The minimum: as a main occupation, even with a lower income. As a secondary occupation, no contribution below €1,922.16 of income.
- Management fees: a percentage of contributions, specific to each fund (in 2026: 3.05% at Xerius, 4.05% at UCM, 4.20% at Partena Professional).
- The adjustment: once your 2026 income is known, the fund calculates the final contributions and claims or refunds the difference.
Social contributions are deductible: they reduce your taxable income. See also social contributions for the self-employed and how much to set aside.
Check your social contributions notice
Enter your situation and, if you have it, the amount on your notice. Nothing is sent.
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Frequently asked questions
Why are my contributions based on income from three years ago?
Because the year’s income is only known after the tax return. So the fund calculates provisional contributions on the income from three years earlier, revalued, then adjusts them once FPS Finance passes on the actual income.
Can I pay more to avoid a large adjustment?
Yes: you can ask your fund to let you pay higher provisional contributions. Like all social contributions, they are deductible.
Are management fees the same everywhere?
No, each fund sets its own. In 2026, we found 3.05% at Xerius, 4.05% at UCM and 4.20% at Partena Professional. Enter the rate shown on your notice in the tool.
What next?
- Social contributions for the self-employedRates, minimums and examples for 2026.
- How much to set aside?Contributions, tax and VAT to set aside.
- Household tax simulatorTax with your self-employed income.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Note de cotisations 2026 : tableau des cotisations sociales des travailleurs indépendants, FPS Social Security.
- Comment ma cotisation sociale trimestrielle est-elle calculée ?, UCM (secondary source).
- Cotisations sociales 2026 des indépendants : ce qui change, ce qui se confirme (16 January 2026), OECCBB (Ordre des experts-comptables et comptables brevetés) (secondary source).
- Cotisations sociales 2026 : barème pour les comptables (frais administratifs de 3,05 %), Xerius (secondary source).
- Barème des cotisations sociales 2026 (frais de gestion de 4,20 %), Partena Professional (secondary source).
- Starter reduction: reduced provisional contribution on request, for the first four quarters of membership (income below €8,972.07), Xerius (secondary source).