I am a Freelance worker and single. I'm EU citizen and I'd like to go live in France so I am wondering roughly how much should I pay per month to cover social security fees?
How much you have to pay will depend on your status and the type of activity. There are also complex rules regarding the tax basis and the timing and some yearly minima (i.e. even if your revenue is very small, you still have to pay a few hundred euros).
In terms of status, you have several choices:
- Entrepreneur individuel
- Entrepreneur individuel à responsabilité limitée
- Entreprise unipersonnelle à responsabilité limitée
- Société par actions simplifiée unipersonnelle
I don't know all the details but the first three are basically different ways to work “freelance”, with various levels of complexity. The last two are actually proper businesses (with a distinct legal personality).
The simplest is the “auto-entrepreneur“ status. It's designed to start an activity while retaining other sources of income (wages, unemployment benefits, retirement pensions) and your yearly revenue must be under a certain threshold to be allowed to use this status. In most cases, you pay about 23% of your revenue to cover all social security payments.
For the other statuses, as I said the rules are complex and I don't them very well but you should expect something like 25-35%. A big issue is that during the first two years, your revenue is not known (to the authorities anyway) so you have to pay a lump sum based on a fictitious revenue.
Finally, yet another solution is what's called “portage salarial“. The idea is that you get a work contract with an umbrella company that lets you do whatever you want but takes X% of your earnings for “hosting“ your business.