The French social protection scheme for self-employed workers in the agricultural professions

2023

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.

I. Introduction

A. A single organization: “Mutualité sociale agricole” (Agricultural social mutual organization / MSA)

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, with joint oversight from the Ministries in charge of Agriculture, the Economy, Finance and Health.

MSA 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. It also collects social security contributions.

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.

Find out more about MSA

B. Material scope

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:

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.

II. Contributions

A. Contributions rate

 Annual Social security ceiling (Pass) in 2023: €43,992

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 01/01/2023: €11.27

Contribution Rate or fixed amount Minimum basis Maximum basis
Amexa (illness) 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 €180 - -
Disability 1.1% 11.5% of Pass -
Atexa (industrial accidents and occupational illness) 5 amounts of €487.57 to €528.16 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) 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 2023

Subject to certain requirements, new farmers may benefit from a partial exemption from contributions for 5 years.

B. Payment of contributions

MSA collects contributions through bills in instalments 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).

III. Illness, maternity, paternity, disability, and death

A. Illness

1. Health care

Medical, pharmaceutical and dental care is reimbursed by MSA at the rates in force. The remainder is out-of-pocket but can be reimbursed by a supplementary health insurance fund.

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.

Conditions

Calculation and payment

Amount of the Amexa daily allowances as at 01/04/2023

Medical leave                 Daily amount

First 28 days                   €24.25

From the 29th day          €32.33

The daily allowances are paid by MSA after a waiting period of 3 days.

B. Maternity and paternity

Agricultural operators benefit from the same maternity and paternity benefits as salaried workers of the agricultural (and general) scheme.

Find out more about maternity and paternity leave

C. Disability

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 retirement age is entitled to the disability pension 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 preceding the medically prescribed leave of absence followed by disability.

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 life-long old-age or disability benefit 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.

The amount of Asi varies according to income, which must be under €860.01 per month for a single person, or €1,505.01 for a couple (as at 01/04/2023). It corresponds to the difference between the ceiling and the amount of income of the insured or the couple.

D. Death

The surviving spouse will benefit from unlimited maintenance of entitlements from the time of the death. He or she will have his or her own account as insured for coverage of healthcare costs.

IV. Industrial accidents and occupational illness

Covid-19 and coverage of occupational illness

Agricultural self-employed non-salaried workers are covered for work-related accidents or illnesses, if certain requirements are met. The occupational illnesses that are recognized and covered by MSA appear on specific tables.

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, etc) and others (functional rehabilitation, therapy, professional retraining).

The Atexa daily benefits are paid as a flat-rate and after a waiting period of 3 days.

V. Retirement

The Pensions reform: does it affect me? service sets out the changes that may apply to your circumstances.

Retirement pensions for self-employed non-salaried workers in agriculture are composed of a basic retirement pension and a compulsory supplementary retirement pension (RCO) managed by MSA.

A. Members' entitlements

1. Basic pension

The basic pension comprises a flat-rate pension and a proportional points-based pension.

Flat-rate pension

Early retirements for long career or health reasons

This is awarded when the non-salaried agricultural activity was exercised exclusively or principally, and is determined on the basis of a full amount. Its calculation depends on the duration of the non-salaried agricultural activity was exercised exclusively or principally, and contributed or equivalent. It is also linked to the duration of the insured's career, set by generation. A maximum of 4 quarters per calendar year is permitted.

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.

Flat-rate pension as at 01/01/2023

Gross annual amount €3,628.98

Gross monthly amount €302.41

Proportional pension (points-based)

This is determined by the number of points acquired by the insured during his career. 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 01/01/2023 is €4.264.

2. Compulsory complementary pension (RCO)

This is constituted of entitlements acquired through contributions and/or free entitlements. Its amount is calculated by multiplying the contributory and/or free complementary pension points by the value of the point. The gross value of the RCO point as at 01/01/2023 is €0.3614.

For the contributory entitlements, the contributions are based on the business earnings at the rate of 4%. 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.

B. Surviving spouses' entitlements

1. The survivor's retirement pension

An individual can apply for a survivor's retirement pension, subject to means and age conditions (minimum age 55), if his/her spouse or ex-spouse has died and was either drawing or would have been eligible for an agricultural pension.

The survivor's retirement pension represents 54% of the deceased insured's pension.

2. The widow(er)'s allowance (“Allocation de veuvage”)

Widow(er)'s benefit application form

The widow(er)'s allowance (“allocation de veuvage”) is awarded as temporary financial support for 2 years for surviving spouses who do not meet the age requirement for a survivor's retirement pension (i.e. who are under age 55), subject to eligibility requirements. The widow(er)'s allowance is awarded only when directly applied for by the survivor.

 It amounts to €662.70 monthly from 01/01/2023. This amount may be reduced on a means-tested basis.

C. The Elderly Solidarity Allowance (“Allocation Solidarité aux Personnes Agées”/ Aspa)

The elderly solidarity allowance enables individuals with little money for their retirement can draw a minimum income.

VI. Family benefits

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).

Find out more about family benefits (MSA website)