From the APCE site: "If you are the manager of a One-Man Business, the majority-shareholder* manager in a SARL (Limited Liability Company) or the majority-shareholder manager in a EURL (Partnership): You come under the non-salaried worker system. You must necessarily join the following 3 social security funds: CANAM (Caisse National d’Assurance Maladie) [National Health Insurance Fund], URSSAF [Social Security Contribution Collection Office] (for family allotments) and a retirement fund, either the ORGANIC (tradesman), or CANCAVA (crafts), or UNAPL (the professions). The contributions vary between 27 and 35% of the income." My questions are: How come so many past posts say social contributions are around 50% when this doesn't seem to be the case? Am i missing a charge somewhere? and Peter said: "Your tax / social costs are a proportion of your taxable profit - no profit = virtually no contributions." Again, many past posts say that hefty social charges are paid upfront - even before you've made any profit - and any adjustments re over/under payment are made the following year (which doesn't really help if you've just had a bad year!) So you basically have to pay high charges irrespective of your profit. Could someone please clarify which is correct?