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The director's social contributions

⏱ 5 min readUpdated on

A self-employed director's social contributions are owed by the director, on all of his or her income, to a social insurance fund. When the company pays them, they become a cost of the company. Fiplan guesses neither that choice nor the fund's fee rate: you state them, and the “Estimate” button proposes an amount.

What it is for

In the director's form (an account 6181…), the Director’s social contributions block asks one question: Does the company pay the director’s social contributions? No answer is ticked by default.

  • Yes: each month, the company books, on account 618200, the annual amount of the contributions plus the fund's management fees, spread over the months of the line.
  • No: no cost to the company. The amount and fees, if entered, are only used for the director's estimated net in the summary.

The Social insurance fund management fee (%) is the director's own fund's: Fiplan proposes none, and 0 is an answer. The Annual contributions (excluding management fees) apply to every financial year; “A different amount for a financial year” replaces it for the chosen year.

The steps

  1. In the director's form, enter the monthly gross remuneration.
  2. Answer the question: Yes or No.
  3. Enter the Social insurance fund management fee (%).
  4. Click Estimate: Fiplan proposes an amount on the self-employed scale, from a basis you can change; the estimated amount fills the Annual contributions (excluding management fees), which you can correct.
  5. If a financial year has another amount, add it with “A different amount for a financial year”, then click Save.

The worked example · Boulangerie Dupont SRL

Marie Dupont, a director, pays herself €3,500.00 gross a month. The company pays her contributions; her fund charges, in this example, 4.05% management fees.

“Estimate” starts from the proposed basis: the plan's gross remuneration, €42,000.00 a year. The scale year is the closing year of the estimated financial year, 2027; Fiplan applies the 2026 scale (provisional).

The calculationAmount
Bracket 1 · 20.5% × 42,000.008,610.00
Bracket 2 · 14.16% above 75,024.540.00
Estimated amount (excluding fees)8,610.00
Management fees · 4.05%348.71
Cost to the company8,958.71

In the journal, the year's cost is spread to the cent over the twelve months: €746.55 in January, €746.66 in December (the remaining cent), €8,958.71 on account 618200 in 2027.

The pitfalls

The proposed basis is an assumption. Fiplan proposes the plan's gross remuneration (twelve months, thirteen with the 13th month). The legal basis covers all of the director's professional income, net of expenses: adapt it when he or she has other income.
A carried-over scale is provisional. For a year whose scale is not yet published, Fiplan applies the latest published scale and calls it “provisional”. The estimate does not replace the fund's notice.
A former line keeps its amounts. A remuneration entered before this form followed a flat rate of the remuneration. It keeps exactly its amounts until it is saved again; reopened, the question is asked, and nothing is written by default.

What it changes · 2027

① Income statementThe contributions paid by the company-€8,958.71On account 618200, in 2027: the year's amount plus the management fees.
② CashPaid each month-€8,958.71Each month's cost leaves the bank the same month (Fiplan convention).
③ Balance sheetNo debt at year end€0.00Paid the same month, the contributions leave no balance on 31 December.

The source

Social contribution scale of self-employed persons in main occupation: src/lib/tax-rules/cotisations-independant.ts (Caisse d’assurances sociales UCM — note d’information « Calcul et barème des cotisations sociales dues en 2026 » (janvier 2026), relue le 02/10/2026 ; à recouper avec la brochure INASTI.) — minimum, two brackets, ceiling; the management fees are specific to each fund.

Decision V-9 (02/10/2026): the contributions are owed by the self-employed person, on all income; the company pays them or not; the amount is entered, “Estimate” proposes it. Fiplan conventions: the proposed basis (the plan's gross), the scale year (the closing of the estimated financial year), payment in the same month (companion-payroll.ts).