The health crisis has highlighted the situation of self-employed professionals, only 20% of whom are covered in the event of work stoppage., illness or accident, sometimes with a waiting period of 90 days. The Absolute Human Resources working group deciphers the new provisions which came into force on July 1 to remedy this state of affairs.
If traders and craftsmen benefit from daily allowances, it was not always the same for the liberal professions. Some crates, certainly, paid them compensation, but after 90 days of stopping, or they benefited from it because they had taken the initiative to take out optional insurance. At the start of activity in particular, entrepreneurs, whether they are liberal professionals or not, tend, wrongly, wanting to pay as little social security contributions as possible. This explains the low percentage of self-employed professionals having taken out optional insurance.. For UNAPL (National Union of Liberal Professionals), this situation, especially in times of crisis, was no longer tenable. The board of directors therefore proposed a system that benefits these professionals, at an affordable cost thanks to pooling. The measure was introduced into the social security financing law for 2021 and the terms of application of this new regime were voted on April 1, for entry into force on July 1. A new contribution will be based on professional income. In return, self-employed professionals will be able to receive daily allowances in the event of work stoppage, illness or accident. This provision does not concern lawyers who have a special regime.
Very reasonable contributions
The contribution rate retained is set at 0,30% of the BNC (non-commercial profit) with an annual income ceiling limited to three annual Social Security ceilings (PASS : 41 136 euros). So, the maximum annual contribution cannot exceed 370 euros per year for self-employed professionals whose income is equal to or greater than three PASS. The minimum contribution will be calculated on the basis of 40% of the PASS, or around 50 euros per year. Daily allowances will apply, with a waiting period of three days, for 90 days after which professional pension funds can take over. Contributions will be recovered by URSSAF and payment of daily allowances will be made by the CPAM.
Between 22 and 169 euros in compensation per day
The amount of daily allowances paid will be 1/730th (or 50%) of annual income, as is the case for employees and traders, but with a ceiling of three PASS. Based on an income greater than or equal to three PASS, the maximum daily allowance will be 169 euros, and the minimum daily allowance, based on an annual income equivalent to 40% of the Pass, will be 22 euros per day. These provisions can only be welcomed for their pragmatism. However, it is necessary to draw the attention of liberal professionals to the fact that this should not exempt them from personal attention to their situation. : they have every interest in worrying about their social security coverage in relation to their personal situation as early as possible – Single, married(e), with children… – and their supplementary pension, by studying market offers and regularly re-examining their contracts throughout their professional life.
