France's social protection system for self-employed workers in the agricultural professions is made up of four branches:
Agricultural activities that result in membership of the agricultural system (through the agricultural social mutual fund (Mutualité Sociale Agricole, MSA) for the self-employed workers that conduct them, is defined in article L 722-1 of the French rural and maritime fishing code. These include activities that are agricultural by nature, extension activities, tourist-related activities and activities connected to agriculture:
Membership of the MSA also depends on the size of this activity determined by the minimum liability activity (activité minimale d'assujettissement, AMA). AMA comprises 3 criteria:
Find out more about membership
Social security contributions and charges for each calendar year on the basis of agricultural self-employment are calculated as determined by the worker's circumstances on January 1st of the year for which they are due.
If an individual begins agricultural self-employment after January 1st of year N, social security contributions will only be due from year N + 1.
Social security contributions are calculated:
Workers can choose a three-year or one-year basis regardless of the tax scheme to which they belong.
Social security contributions and charges are calculated on the basis your average earned income (EI) for the 3 years prior to the year for which they are due.
Contribution basis for year N = [(EI year N-1) + (EI year N-2) + (EI year N-3)] / 3 (number of years)
For the purpose of calculating the CSG/CRDS social charges, the self-employed agricultural worker's income is topped up by their own personal social security contributions plus those of their family members.
If the self-employed agricultural worker chooses the one-year basis, social security contributions and charges are calculated based on income from the year prior to the one for which they are due (N-1).
This choice applies to all employment with membership in the self-employed agricultural workers' scheme, including for “non-agricultural self-employment” if the worker is registered as “multiply employed” with MSA.
If it is the farmer's first year in business or their earned income is not yet known, contributions are calculated using a temporary basis which will be recalculated later once income has been reported.
Contribution rates for 2022 applied to the earned-income basis (capped at 40,524 € for Individual Old-Age Insurance (Assurance Vieillesse Individuelle/ AVI) and Agricultural Old-Age insurance (Assurance Vieillesse Agricole/ AVA). The rates below only apply to those declaring sole or main employment as a farmer or entrepreneur.
| Branches | 2022 Rates | Minimum basis | Maximum basis |
|---|---|---|---|
| AMEXA 1 | Progressive rates (between 1.50% and 6.50% for earnings under 110% of the yearly social security ceiling). A 6.50% rate for earnings greater than or equal to 110% of the yearly social security ceiling (PASS) (45,250 € for 2022) |
- | - |
| Disability | 1.1% | 11.5% of the yearly social security ceiling, amounting to 4,730 € | - |
| Daily AMEXA benefits1 | 180 € | - | - |
| Capped Agricultural Old-age Insurance (AVA plafonnée) | 11.55% | 600 times the French minimum hourly wage (SMIC), or 6,342 € | 1 PASS or 41,136 € |
| Uncapped Agricultural Old-age Insurance (AVA déplafonnée) | 2.24% | 600 times the French minimum hourly wage (SMIC), or 6,342 € | - |
| Individual Old-age Insurance (AVI) | 3,32% | 800 times the French minimum hourly wage (SMIC), or 8,456 € | 40,524 € |
| Family benefits (PFA) 2 | from 0 to 3.10% | - | - |
| Supplementary retirement pension (RCO)3 | 4% | 1,820 times the French minimum hourly wage (SMIC), or 19,237 € | |
| ATEXA (Industrial accident/ occupational illness insurance) 4 | 5 amounts (from 433.84 € to 471.57 €) as determined by category (from A to E) | - | - |
| VIVEA and AGEFOS (training insurance funds for small and medium-sized agricultural businesses) 5 | 0.61% | 0.17% of the Social Security ceiling (PASS) | 0.89% of the Social Security ceiling (PASS) |
| FMSE (National agricultural health and environmental risk-sharing fund) 6 | 20 € | - | - |
| CSG (General Social Contribution) 7 | 9.2% | - | - |
| CRDS (Social debt repayment contribution) 8 | 0.5% | - | - |
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In addition, young (new) farmers can be partially exempted from Social Security contributions if they meet the following requirements for 5 years:
This exemption only applies to AMEXA (Health insurance), Disability, Agricultural Old-Age Insurance (AVA), Individual Old-Age Insurance (AVI), and Family Benefits.
| Year | Exemption | Exemption cap* |
|---|---|---|
| 1st year | 65% | 3,204 € |
| 2nd year | 55% | 2,711 € |
| 3rd year | 35% | 1,725 € |
| 4th year | 25% | 1,232 € |
| 5th year | 15% | 739 € |
* Cap calculated on the basis of the annual social security ceiling.
Workers engaged in ventures on a scale that is too large for them to qualify for MSA membership as a farmer or farming entrepreneur may be eligible to join MSA based on the payment of solidarity contributions, if certain requirements are met.
To be eligible for solidarity contribution-based membership, the self-employed agricultural worker must meet the following requirements:
Only a natural person who is individually running a farm or farming business and engaged in operations generating earned income can qualify for solidarity contribution-based membership.
In addition to the solidarity contributions, solidarity contribution-based members are liable to professional training contributions, CGS/CRDS, and, where applicable, to the farmers' industrial accident and occupational illness insurance contribution (Atexa).
MSA collects contributions by billing in installments until the income to be included in the contribution basis and the rates that have been set for the year have been determined.
Self-employed agricultural workers can also choose to pay by monthly direct debit.
The contribution bill lists:
If the worker chooses monthly direct debit, MSA will send them two payment schedules:
Exception for solidarity contribution-based members: The solidarity contribution is compulsory and paid once per year. A single bill is sent by November 30 of each year.
Medical, pharmaceutical and dental care is reimbursed by MSA based on applicable rates. The remaining portion to be covered by the member is reimbursed by any additional health insurance they may have.
Workers in agriculture are eligible for basic income if they stop working in the event of illness or a private accident, as long as they meet the following conditions:
Daily benefits are paid from the 4th day in the event of illness or a private accident and in the event of hospitalization.
For ordinary medical conditions (leave periods of under 6 months), daily benefits are paid for up to 360 days over a period of 3 years.
If the worker has a long-term illness, or is prescribed medical leave or uninterrupted treatment for periods of more than six months, daily benefits can be paid for 3 years.
| Compensation | Amount |
|---|---|
| For the first 28 days of paid medical leave | 22.55 € per day |
| From the 29th day of paid medical leave | 30.07 € per day |
This compensation program has been set up to guarantee the worker a basic personal income in the event of a non-work-related illness or accident.
Daily benefits under the “Amexa” program cannot be paid at the same time as “Atexa” benefits or on top of maternity or paternity substitution benefits. They are not paid in connection with medical leave prescribed for spa treatment.
Statutory maternity leave has been set at a minimum of 16 weeks. It generally begins 6 weeks prior to the expected date of delivery and continues for 10 weeks afterwards.
The minimum duration of maternity leave for insured self-employed agricultural workers is 8 weeks, 6 weeks of which are postnatal leave and 2 weeks prenatal leave.
The leave periods shown in the table below are aligned with those applicable under France's general social security scheme.
| Child(ren) expected | Prenatal leave | Postnatal leave | Total |
|---|---|---|---|
| 1st or 2nd | 6 weeks | 10 weeks | 16 weeks |
| 3rd or more | 8 weeks | 18 weeks | 26 weeks |
| Twins | 12 weeks | 22 weeks | 34 weeks |
| Triplets or more | 24 weeks | 22 weeks | 46 weeks |
Women farmers and farming entrepreneurs, farm associates, farmers' contributing spouses (collaboratrices d'exploitation), and farm family contributors (aides familiales) are entitled to a substitution benefit through the farmers' health insurance (“Amexa”) program for their maternity leave.
The mother-to-be should first check with the substitution service in the “département” where she resides to find a substitute. Otherwise, she can hire an employee directly to substitute for her during her maternity leave.
If the substitute is found through a substitution service, the amount of the substitution benefit is equal to the cost of substituting for the mother-to-be. MSA pays the amount of the benefit directly to the substitution service. It should be noted that CSG and CRDS charges are not due under these circumstances.
If an employee is directly hired to substitute for the mother-to-be, the amount of the benefit is equal to the amount of the substitute employee's wages and social charges, capped at the standard going wage for the job. MSA reimburses the mother-to-be directly for her expenses once she has submitted a copy of the substitute's employment contract and pay slip.
The substitution benefit continues to be the main program that covers self-employed agricultural workers during their maternity leave. However, if the worker cannot be substituted for, farmers or farming entrepreneurs – but no other category of workers – can qualify for a flat-rate daily maternity or adoption benefit, which is strictly subsidiary in nature and only paid in cases when the worker cannot be substituted for.
However, contributing spouses and contributing family members are not eligible for a flat-rate maternity benefit.
Agricultural workers must take 7 days of compulsory leave immediately following the birth of the child. They are paid by the social security paternity substitution benefit.
The 25 calendar days of leave (or 32 in the event of multiple births) can be split into 3 periods with a minimum duration of 5 calendar days to be taken in the 6 months after the birth of the child.
The 3 periods include the 7 compulsory days to be taken immediately after the birth.
Members using a substitute during their paternity leave are eligible for a paternity substitution benefit.
In general, the amount of the substitution benefit is equal to the cost of the substitution, not including social charges (CSG/CRDS), which remain payable by the member. The cost per day is determined on the basis of the costs borne by the substitution service.
MSA pays the amount of the benefit directly to the substitution service.
The amount of the benefit is equal to the amount of the substitute employee's wages and social charges, capped at the standard going wage for the job.
MSA reimburses the new father directly for his expenses once he has submitted a copy of the substitute's employment contract and pay slip.
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).
Most of these benefits are means-tested.
MSA pays a family allowance to households with 2 or more children under the age of 20. Rates are based on household makeup and income.
The household income taken into account is the same that is used by the MSA Fund to calculate other family benefits. This income is used to determine the income bracket to which the household belongs in order to calculate their family allowance entitlement.
The family allowance is paid automatically from the second child's birth or arrival in the household, provided that the family has declared the child's birth or adoption to their MSA Fund. They are paid automatically from the month following the child's birth or arrival
This supplement is paid to help with child maintenance costs. It is a means-tested benefit that is paid to households with 3 or more dependent children, if the 3rd child is at least 3 years old.
Asf is paid to a single or foster parent raising one or more child(ren) who are totally or partially deprived of family support. Asf can be paid on top of a small child support award. This allowance is not means-tested.
Paje was created to make life easier for new parents. It consists of several types of award from before the child arrives and going up to his/her 6th birthday:
This allowance (58.59 € per day and 29.30 € for a half-day) provides financial aid if one parent temporarily stops working to care for a child with a serious illness, accidental injury, or disability. It is not means-tested.
A means-tested supplement for expenses (complément pour frais) can also be awarded if the family has had medical expenses in connection with the child's health.
This benefit paid under income-based conditions helps families pay for back-to-school expenses for children ages 6 to 18. To draw this benefit for children ages 16 and up, families must submit a declaration of each child's school or apprenticeship enrolment to their MSA fund.
Unpaid child support coverage (Gipa) is aid for single-parent families when one parent stops paying or only pays part of his/her child support responsibilities, or when the child support award is lower than the Family Support Allowance (Allocation de soutien familial/ ASF).
This allowance provides financial assistance with educational and health care expenses for dependent children with disabilities under the age of 20. It is not means-tested.
AJPA (58.59 € per day and 29.30 € for a half-day) can be paid to people who stop or reduce their activity to care for a disabled close relative.
All occupational illness-related care is covered 100% (without advance payment) by the member's MSA fund in accordance with liability rates: medical, surgical, pharmaceutical and hospital fees, transport and others (functional rehabilitation, physiotherapy, professional reclassification) required as part of treatment.
Daily benefits paid through the ATEXA program are calculated on the basis of a standard yearly income fixed by order.
Flat-rate daily benefits are paid to farmers or farm entrepreneurs who are unable to work for documented medical reasons. They can also be paid to employees of the business or farm and to contributing family members in the event of an industrial accident or occupational illness.
They are paid from the 4th day following the prescribed medical leave, after a waiting period of 3 days.
The amount changes over time. As of January 1st, 2022, the amounts are:
This benefit is paid based on a work incapacity rate of:
To learn more: Retirement for self-employed workers in agriculture
The basic retirement pension for farmers or farming entrepreneurs and for farmers' or farming entrepreneurs' contributing spouses and contributing family members is composed of a flat-rate retirement pension and a proportional points-based retirement pension:
A flat-rate retirement pension is awarded to members whose sole or main occupation was agricultural self-employment.
This pension is calculated as determined by the member's actual or treated-as length of contributions on agricultural self-employment as their sole or main occupation. It also takes account of the member's career length with regard to their birth year, regardless of the effective date for their retirement.
A maximum of 4 quarters can be taken into account for each calendar year.
The pension is calculated as follows:
Full flat-rate retirement pension X Number of years with agricultural self-employment as your sole or main occupation / Required length of insurance as determined by your birth year
Amount of the flat-rate retirement pension as of January 1st, 2022:
The proportional retirement pension is determined by the number of proportional retirement pension points acquired by the member over the course of their career. It is calculated by multiplying the point value of the current year by the total number of points acquired through contributions. The number of points acquired through contributions is determined by the member's status.
Calculation formula:
Number of points X Value of the point X (37.5 years in length of insurance / Length of insurance as determined by birth year)
One point is currently worth 4.068 €.
The compulsory supplementary retirement pension program (Retraite complémentaire obligatoire/ RCO) applies to farmers and farming entrepreneurs, farmers' and farming entrepreneurs' contributing spouses and family members.
It is composed of entitlements accrued through contributions (paid) and/or those accrued free of charge. The resulting “RCO points” are multiplied by the value of the point determined by the scale. One RCO point is worth 0.3475 € for the year 2022.
As regards entitlements paid, contributions are based either on earned income at a rate of 4%.
The number of RCO points is proportional to the amount of contribution paid.
As regards entitlements accrued free of charge, farmers and farming entrepreneurs are entitled to free points (up to 100 points per year) on the basis of their years of work in that capacity prior to January 1st, 2003, if certain requirements pertaining to the type and duration of their work are met.
Self-employed workers in agriculture who began working at a very early age may be eligible for the early retirement program for members with a long career, which entitles them to a basic full-rate pension before the legal age.
Members who began working before age 16 or 17 may be eligible to retire before age 60 if both of the following requirements are met:
All periods on which contributions were paid into a French scheme are taken into account.
Periods abroad may be taken into account, pursuant to the applicable bilateral social security agreement or to European regulations.
Certain equivalent quarters are assumed to have incurred contributions, as such the following is taken into account:
A self-employed worker in agriculture can apply for early retirement under the RATH program from age 55. Their pension will be calculated with no rate reduction and be paid with a specific top-up.
To be eligible for the RATH program, a member must meet all of the following three requirements:
Disability assessments cover the entire calendar year. When a member is assessed as having a disability at any time over the course of the calendar year, all quarters of that year are considered as having been accrued while disabled.
The RATH program is designed for workers who had a disability for a significant proportion of their career and who completed the required paperwork to have their disability recognized administratively on an ongoing basis throughout the time they worked with a disability.
A self-employed worker in agriculture can apply for early full-rate retirement on the basis of permanent incapacity for work beginning at age 60 regardless of the duration of insurance, or whether they have permanent incapacity resulting from an occupational illness or industrial accident.
The eligibility requirements for early retirement are determined by the severity of the member's incapacity for work:
Early retirement pensions requested on the basis of permanent incapacity for work are subject to the decision of a multidisciplinary committee tasked with ensuring that both these conditions are met.
With Aspa, individuals with little money for their retirement can draw a minimum income if they meet the eligibility requirements.
To be eligible for Aspa, a member must:
| Family circumstances | Monthly amount | Yearly amount |
|---|---|---|
| For a single person | 916.78 € | 11,001.44 € |
| For a couple (married couple, or de facto or civil union partners) | 1,423.31 € | 17,079.77 € |
The amount awarded is equal to the difference between the maximum monthly amount (916.78 €) and the amount of monthly income.
A disability pension for partial unfitness for work can be paid to farmers or farming entrepreneurs, partnering spouses, contributing spouses, contributing de facto or civil union (PACS) partners, partners of a limited-liability farming company (EARL), and partners working on a de facto co-operative farm who:
Amount of Amexa disability pensions for partial incapacity as of January 1st, 2021:
The Amexa disability pension for partial incapacity corresponds to 30% of the average annual professional income earned during the best 3 years from the 7 years prior to the medical leave followed by recognition of a disability.
For pensions commencing from January 1st, 2020, the minimum monthly amount is 323.36 € and the maximum monthly amount is 514.20 €.
A disability pension for total unfitness for work can be paid to farmers or farming entrepreneurs, partnering spouses, contributing spouses, contributing de facto or civil union (PACS) partners, self-employed contributing family members and farm partners, and self-employed members of farming or other agricultural business who have been recognized as totally unfit for agricultural work.
Amount of Amexa disability pensions for full incapacity as of January 1st, 2021:
The Amexa disability pension for partial incapacity corresponds to 50% of the average annual professional income earned during the best 3 years from the 7 years prior to the medical leave followed by recognition of a disability.
For pensions commencing from January 1st, 2020, the minimum monthly amount is 573.23 € and the maximum monthly amount is 857.00 €.
Members drawing a disability pension are entitled to health insurance benefits for an unlimited amount of time and with no out-of-pocket expenses (except for pharmaceuticals with 35% and 15% reimbursement rates).
The additional disability allowance (allocation supplémentaire d'invalidité/ ASI) is a benefit that is paid as a supplement to a life-long old-age or disability benefit until the claimant reaches the age of eligibility for the elderly solidarity allowance (allocation de solidarité aux personnes âgées/ Aspa).
ASI eligibility requirements:
The following are not taken into account: family benefits and the caregiver's top-up (majoration pour tierce personne) or supplementary caregiver benefit.
The Additional disability allowance (ASI) varies according to income.
Entitlements for the deceased's beneficiary continue without limit after the spouse's death. They have their own member's account so that their healthcare costs are covered.
An individual can apply for a survivor's retirement pension if his/her spouse or ex-spouse has died (or been missing for more than a year) and was either drawing or would have been eligible for a self-employed worker's retirement pension from the agricultural scheme.
De facto or civil union (PACS) partners are not entitled to a survivor's retirement pension.
To be eligible for a survivor's retirement pension, they must meet the following requirements:
The widow(er)'s allowance (allocation de veuvage) is awarded as temporary financial support for surviving spouses who do not meet the age requirement for a survivor's retirement pension.
For entitlement to a widow(er)'s allowance, the deceased spouse must have been drawing:
The surviving spouse must meet the following requirements:
The allowance is a single amount of 632.17 € and is paid monthly as long as the awarding conditions are met, and have been for the 2 years prior to the death.
