In a letter signed by the Secretary General of the Ministry of Labour, Employment and Social Security, dated March 22, 2023, the terms and conditions for defining the base used to calculate the annual contribution of taxable persons subject to the real regime as well as those subject to the flat-rate IFU regime and the simplified regime.

For taxable persons subject to the real regime , the operating income is equal to the ordinary result achieved during the closed financial year (n-2) plus the social security contributions paid personally by the taxable person.

Contributions paid individually under the social security scheme for non-employees are not eligible for their contribution deduction. They are tax deductible in accordance with article 85 of the code of direct taxes and similar taxes.

Contribution base = ordinary result + the social security contribution paid personally for the year (N-1).

The contribution is calculated on the basis of the ordinary result achieved during the closed financial year (n -2) declared during the previous year (n -1).

For taxable persons subject to the flat-rate IFU regime and the simplified regime , the annual contribution is calculated on the basis of the turnover achieved during the financial year of the previous year (n-1), minus the expenses directly related to exercise of the activity, with the exception of social security contributions paid personally by the taxable person under the social security scheme for self-employed persons.

If the charges are not determined:

• 65% of the turnover achieved during the financial year of the previous year represents the expenses directly linked to the exercise of the activity with regard to the provision of services.

Contribution base = 35% of turnover + the CASNOS contribution (N-1).

• 75% of the turnover achieved during the financial year of the previous year represents the expenses directly related to the exercise of the activity with regard to the trade and sale of goods and production.

Contribution base = 25% of turnover + CASNOS contribution (N-1).

The 2023 annual fee is calculated on the basis of turnover during the financial year 2022.

In the absence of declaration of the contribution base by the taxable person no later than March 1 of the year in question, and in the absence of operating income and turnover, it is necessary to apply invoicing of the annual contribution base for the previous year, plus the contribution paid to CASNOS for the financial year (N-1).

The contribution base remains provisional until justified by the taxable person by tax or accounting documents or by a control operation at the level of the tax services for an assessment or reassessment of the contribution base.

The contribution base = the contribution base serving as the basis for calculating the previous year's contribution plus the amount of the previous year's contribution paid by the taxable person on a personal basis.

In the absence of justification of the contribution base declared by the taxable person, the amount of the contribution is fixed, on a provisional basis, on the basis of the contribution base of the previous year plus the contribution paid on a personal basis.

The contribution base remains provisional until justified by the taxable person by tax or accounting documents or by a control operation at the level of the tax services for an assessment or reassessment of the contribution base.

The contribution base = the contribution base serving as the basis for calculating the previous year's contribution + the amount of the previous year's contribution paid by the taxable person on a personal basis.

For the first year of activity, the annual contribution base is set at the annual amount of the reference salary. Contributions will be calculated on the basis of a contribution base declared and justified by tax or accounting documents by the taxable person plus the social security contribution paid personally by the taxable person.