Alignment of the social contribution base for self-employed workers
So far, self-employed workers (artisans, tradespeople, professionals, liberals, lawyers, self-employed agricultural workers) contributed to two separate bases depending on the nature of their contributions. The Social Security financing law for 2024 aligns the contribution base with that of the CSG and CRDS and comes, fact, create a unique plate. Only small problem : this base is more important than the “classic” base. In order not to increase social security contributions for TNS, the base will be subject to a 26% reduction, and all rates must be recast. However, these are not yet known. The entry into force of this reform is scheduled for January 1, 2025..
GLOBAL MINIMUM TAX FOR MULTINATIONAL CORPORATIONS
From 2024, multinationals which generate at least 750 million euros in turnover will have to pay tax at the rate of 15% as long as the effective tax rate in each State of establishment does not reach this threshold.
