The French social security system has a separate scheme for salaried and self-employed non-salaried workers in agriculture. The following information applies to self-employed non-salaried agricultural workers.
France's social protection system is run by the central agricultural social mutual fund (“caisse centrale de la mutualité sociale agricole”/ CCMSA) and by the local agricultural social mutual funds (MSA), with joint oversight from the Ministries in charge of Agriculture, the Economy, Finance and Health.
MSA is the dedicated point of contact for the social protection of its members. It manages benefits for health insurance, industrial accidents and occupational diseases, pensions and family, and also collects social security and unemployment contributions. It is an institution with an elective setup that is representative of the entire population with ties to agriculture (farmers, employees and their dependents), for whom it provides social cover. In addition to providing statutory social protection, MSA's health and social policy gives rise to solidarity, disability, and dependency-related programs. It is also in charge of preventing on-the-job risks for the agricultural professions and providing occupational health care in the sector..
The activities entailing membership of the scheme for self-employed non-salaried workers in the agricultural professions are defined in Article L. 722-1 of the French Rural and Maritime Fishing Code.
Membership of MSA also depends on the scale of that activity, determined by the minimum activity for tax liability (Activité minimale d'assujettissement / Ama) which comprises three criteria:
In case of multiple jobs, agricultural operators practising another activity (whether or not salaried/whether or not agricultural) may choose the scheme to which they wish to be affiliated.
Find out more about the conditions of membership
In cases of agricultural activity of a scale not allowing membership of MSA in the capacity of farm manager or agricultural firm, it is possible, subject to eligibility requirements, to join MSA as solidarity fund contributor.
Annual Social security ceiling (Pass) in 2024: €46,638
The rates indicated below apply to the basis of the professional earnings, capped for the agricultural and individual old-age pension insurance (Ava and Avi).
Gross hourly minimum wage (SMIC) as at 01/01/2024: €11.65 (€11.88 as of 01/11/2024)
| Contribution | Rate or fixed amount | Minimum basis | Maximum basis |
| Amexa (illness) | Income-based progressive rate from 0% to 6.50% for pay under 110% of the Pass | - | - |
| Rate of 6.50% for pay equal to or over 110% of the Pass | |||
| Amexa daily allowances | €230 | - | - |
| Disability | 1.1% | 11.5% of Pass | - |
| Atexa (industrial accidents and occupational illness) | 5 amounts of €522.28 to €560.38 according to categories A to E* | - | - |
| Capped Ava | 11.55% | 600 hourly SMIC | 1 Pass |
| Uncapped Ava | 2.24% | 600 hourly SMIC | - |
| Avi | 3.32% | 800 hourly SMIC | 1 Pass |
| RCO (complementary pension) | 4% | 1820 hourly SMIC | - |
| PFA (family benefits) | Income-based progressive rate from 0 to 3.10% | - | - |
*A = Viticulture; B = Wood businesses, fixed sawmills, agricultural works contractors, gardening firms, landscapers, reforestation firms, forestry; C = Market gardening, floriculture, fruit arboriculture, nursery; D = Crops, breeding, training, dressage, stud, shellfish farming, salt marshes; E = Representatives of local agricultural mutual insurance funds or companies.
Complete table of MSA contribution and premium rates for 2024
Subject to certain requirements, new farmers may benefit from a partial exemption from contributions for 5 years.
The farm manager is also liable to pay contributions for his or her employee spouse or other family assistant, which vary according to the principal or secondary nature of the agricultural activity.
MSA collects contributions through bills in instalments (percentage of contributions of the previous year) pending submission of the earnings to be included in the base of the contributions and the fixed rates. The annual bill will specify the sum remaining payable no later than 30/11. Monthly direct debit is available by completing this form.
Find out more about methods of payment
To simplify the administrative procedures, in 2023 the unique tax and social declaration will replace the declaration of business earnings (déclaration des revenus professionnels / DRP). From 2024, it is possible to correct your declaration on-line from 31 July to 4 December 2024.
AMEXA (health insurance for agricultural operators) pays the healthcare, maternity/paternity and invalidity benefits to non-agricultural employees (whether working or retired).
1. Health care
Medical, pharmaceutical and dental care is reimbursed by MSA at the rates in force, under the same conditions and limits as those stipulated for agricultural employees. The remainder is out-of-pocket but can be reimbursed by a supplementary health insurance fund taken out individually.
2. Daily allowances (Amexa daily allowances)
Farmers may benefit from a basic income during a medically prescribed leave of absence in case of illness or non-occupational accident. These daily allowances concern:
Conditions
Calculation and payment
Amount of the Amexa daily allowances as at 01/04/2024
Medical leave Daily amount
First 28 days €25.36
From the 29th day €33.81
The daily allowances are paid by MSA every 14 days after a waiting period of 3 days.
Such waiting period does not apply:
- in case of death of the member's child under the age of 15
- in case of miscarriage or medical termination of pregnancy
The maximum number of daily allowances is fixed at 360 days over a period of 3 years. For medical leaves of absence of over 6 months, or long term conditions, the of daily allowances may be paid for a maximum period of 3 years.
Agricultural operators are entitled to a maternity/paternity replacement allowance. To benefit from this, they must have been a member of Amexa for at least 10 months before the expected date of delivery of the child.
Maternity leave
For a 1st or 2nd child, maternity leave may be granted for 16 weeks (6 weeks prior to delivery and 10 weeks after), as for employees of the agricultural and general scheme. Agricultural operators may reduce the duration of this leave, but must take mandatory maternity leave of 8 weeks to be able to benefit from the replacement allowance. The member must apply for the allowance from the MSA no later than 30 days before stopping work.
Paternity leave
The duration of paternity leave is 25 calendar days (32 days for multiple births). 7 days must be taken within 15 days following the child's birth to benefit from the allowance. The rest of the leave may be divided into 2 other periods of a minimum of 5 days within 6 months of the birth. The member must submit an application to the MSA indicating the dates of replacement planned at least one month before the child is born.
Amount and payment
The MSA will send the application for allowance to the regulated replacement service in the département.
The amount of the allowance will be equal to the cost of the replacement. The replacement service fixes the amount of the daily price. Social contributions remain payable by the farmer, but mothers are exempt from paying them. The MSA directly pays the amount of the allowance to the replacement service.
If the replacement service has not responded within 15 days of receipt of the application, or cannot provide the replacement:
Members may directly hire an employee to replace them. In that case, the amount of the allowance will be equal to the wages of the replacement employee, within the limit of the regulated salary. The MSA will pay the allowance directly to the member on presentation of payslips.
If no replacement is found, the member may ask to benefit from daily allowances fixed in the sum of €63.52 per day in 2024.
Find out more about maternity and paternity leave
1. Disability pension
The insured having been a member of Amexa (health insurance for agricultural operators) for at least 1 year and recognised disabled before statutory retirement age is entitled to the partial disability pension (reduction of at least 2/3 of the fitness for work) for partial or total unfitness for work. Its amount corresponds respectively to 30% or 50% of the annual average professional earnings received during the 3 best years out of the 7 years preceding the disability.
| Partial unfitness | Total unfitness | |
| Minimum monthly amount (2024) | €360.88 | €639.74 |
| Maximum amount (2024) | €579.60 | €966 |
2. The additional disability allowance
The additional disability allowance (“allocation supplémentaire d'invalidité”/ ASI) is a benefit that is paid as a supplement to a disability benefit in case of low income, until the claimant is old enough to qualify for the elderly solidarity allowance (“Allocation de solidarité aux personnes âgées” / Aspa), which is the age of 65 or the statutory retirement age. To qualify, the member must:
The amount of Asi corresponds to the difference between the ceiling and the amount of income of the insured or the couple.
The beneficiaries of the deceased will benefit from maintenance of entitlements and social benefits with the MSA for one year from the time of the death.
Since 2022, a death lump sum has been paid to the beneficiaries of a self-employed non-salaried agricultural worker. The deceased must have been affiliated to the Amexa scheme for at least one year. The death lump sum is not due for retired self-employed non-salaried workers. The amount of the death lump sum is fixed. It is equal to €3,910 (as at 1st April 2024).
Agricultural self-employed non-salaried workers are covered by Atexa (mandatory insurance managed by the MSA) for work-related accidents or illnesses, if certain requirements are met. This insurance also covers the farm employees and family assistants.
The occupational illnesses that are recognized and covered by MSA appear on specific tables.
ATEXA covers:
1 – Benefits in kind
All industrial accident/occupational illness-related care is covered by the member's MSA fund at 100% of the health insurance rate (medical costs, pharmaceuticals, hospitalisation, transport, rehabilitation etc). The member does not have to advance the costs thanks to the third party payment system.
2 – Temporary benefits
Members benefit from the Atexa daily benefits in case of temporary leave of absence. They are paid as a flat-rate and after a waiting period of 3 days:
* from the 4th to the 28th day following cessation of work: €25.36 per day
* from the 29th day of leave: €33.81 per day.
3 – Benefits in kind
A benefit may be paid if the member reaches a level of unfitness for work greater than or equal to 30% following his industrial accident.
The benefit is calculated on the basis of a fixed annual gain determined by decree (€14,693.25 in 2024). Its amount varies according to the level of disability, since the annual fixed gain will be multiplied by the member's level of disability, reduced by half up to 50%, and increased by half for the part exceeding 50%.
example
In case of incapacity of 30%
Rate of the benefit = 30 : 2 = 15
Annual amount of the benefit = annual fixed gain (€14,693.25) x 15% = €2,203.99
In case of incapacity of 70%
Rate of the benefit = (50 : 2) + (20 x 1.5) = 25 + 30 = 55%
Annual amount of the benefit = €14,693.25 x 62.5% = €8,081.29.
Retirement pensions for self-employed non-salaried workers in agriculture are
The Pensions reform: does it affect me? service sets out the changes that may apply to your circumstances.
composed of a basic retirement pension and a compulsory supplementary retirement pension (RCO). Both are managed by MSA, which is different to agricultural employees.
1. Basic pension
The basic pension for self-employed non-salaried agricultural workers comprises two parts:
- a flat-rate pension
- a proportional points-based pension.
It may be applied for by members having reached the statutory retirement age and who can demonstrate at least one year of affiliation to the agricultural scheme for self-employed non-salaried workers. The conditions of age and contributory duration to receive the pension are the same as in the general scheme.
This is awarded when the non-salaried agricultural activity was practised exclusively or principally. Its calculation depends on the duration for which the non-salaried agricultural activity was practised.
As for employees, self-employed non-salaried workers who are parents can also benefit from supplements for children for the insurance term or the pension amount.
Early retirements for long career or health reasons
This is awarded when the non-salaried agricultural activity was exercised exclusively or principally. Its calculation depends on the duration of the non-salaried agricultural activity was exercised, and contributed or equivalent, and the duration of the insured's career (all schemes combined), set by generation. All quarters having given rise to payment of contributions are validated (regardless of the amount of occupational income), within the limit of four per year.
The full flat-rate pension is a fixed amount, reassessed each year, which corresponds to a complete career of the agricultural operator. If the member does not evidence the required insurance duration to obtain the full flat-rate pension, it will be pro rated.
Amount of the flat-rate pension =
Full flat-rate pension x Number of years worked as self-employed non-salaried worker, exclusively or principally / Length of insurance required based on year of birth
If the insured does not justify the length of insurance required to obtain the full flat-rate pension, it will be pro-rated.
| Gross annual amount | €3,821.31 |
|---|---|
| Gross monthly amount | €318.44 |
Employee spouses or live-in partners and family assistants who have worked on the farm also receive this flat-rate pension, for the duration during which the farmer contributed on their behalf.
Proportional pension (points-based)
This is determined by the number of points acquired by the insured during his career. The total of the points acquired is determined according to a scale based on income of the farmer and the number of contributory years. The number of points acquired by contributions differs according to the insured's status (farm manager, family assistant, employee, etc.).
It is calculated by multiplying the value of the point by the points acquired through contributions. The total of this calculation is pro-rated by applying the old length of 37.5 years to the length applicable to the generation.
Amount of the proportional pension =
Number of points x Value of the point x (Length of insurance of 37.5 years / Length of insurance taken into account based on year of birth)
The gross value of the point as at 01/01/2024 is €4.490.
The total basic pension (fixed + proportional) cannot exceed the maximum pension of the basic Social Security scheme, which is €1,833 per month in 2024.
Member who have contributed on low incomes, and who justify a full-rate retirement pension, benefit from the increased reference pension (PMR), which makes it possible to raise their basic pension to a minimum level fixed at €876.13 per month from 1st September 2023. Family assistants and employee spouses have been eligible for this supplement since 2021.
2. Compulsory complementary pension (RCO)
This is constituted of entitlements acquired through contributions and/or free entitlements.
Amount of the Compulsory Complementary Pension =
Number of RCO points (free or contributed) x Value of the point (€0.3642 in 2024)
For the contributory entitlements, the contributions are based on the business earnings at the rate of 4% with a minimum base fixed at 1,820 hourly SMIC. If the contributions are calculated on the minimum base, the number of points acquired is 100 per year. The number of RCO points is proportional to the amount of the contribution paid. The award of free points is subject to the condition of length of insurance and can only concern periods of activity prior to 2003.
Agricultural operators who have validated the required number of quarters for the full-rate pension, including at least 17.5 years as agricultural operator, benefit from a points differential supplement of compulsory complementary pension which makes it possible to raise the minimum pension of the farmers to 80% of the net SMIC.
1. The survivor's retirement pension
The spouse or ex-spouse of an agricultural operator can apply for a survivor's retirement pension, subject to means and age conditions (minimum age 55), if the deceased was either drawing or would have been eligible for an agricultural pension.
The pension is shared between the surviving spouse and any divorced ex-spouses. The split will be proportional to the duration of each marriage.
The survivor's retirement pension represents 54% of the deceased insured's pension.
For the compulsory complementary survivor's pension, a duration of marriage of at least 2 years and no remarriage must be evidenced, but it is not means-tested.
If the operator died while working, the survivor's pension may be granted without age condition:
* if the surviving spouse is disabled at the time of the death
* or if he or she has at least two dependent children at the time of the death.
Combined entitlement system
If the deceased had not claimed their pension entitlements before dying and the surviving spouse decides to take over the farm, they may recover the pension rights acquired by the deceased during their work as agricultural operator.
2. The widow(er)'s allowance (“Allocation de veuvage”)
The widow(er)'s allowance (“allocation de veuvage”) is awarded as temporary financial support for 2 years for surviving spouses aged under 55 and whose income during the 3 calendar months before the application does not exceed €2,616,825 (January 2024). Entitlement can only be examined on the express request of the applicant to the MSA to which his or her spouse was affiliated, within a maximum period of 2 years following the death.
The elderly solidarity allowance enables individuals with little money during their retirement (personal or survivor's pension) to draw a minimum income, subject to eligibility requirements. You must be aged at least 65.
MSA pays the same benefits based on the same requirements as the general social security scheme's Family Benefits Funds (“Caisses d'Allocations Familiales”/ CAF).
