Contributions, Taxes and Other Expenses of the Self-employed physiotherapist

The turnover, including fees, subsidies and various aids, must be distinguished from taxable income. The average charge rate calculated by the French Tax Department was 44.8% (Cf. 2006). This allows to estimate at 55.2% the part of the incomes which remain to the practitioners once all expenses have been deducted. Thus, for € 100 of incomes earned from the activity:

• € 44.8 expenses;
• € 55.2 represents the net profit, from which income tax will have to be deducted.

Expenses include operating expenses and social charges. The calculation of charges is done on the basis of income net of deductible operating expenses (eg contributions to the Board and to AGA, retrocession or cabinet costs, transport costs, postage and telephone costs, professional equipment, accounting costs, insurance, etc.). Compulsory taxes are as follows :

1 /Social Charges

URSSAF is the body responsible for the recovery of social charges in France. The self-employed physiotherapist pays between 20 and 23% of social security charges on the amount of his profits, when his income is derived from an activity contracted (reimbursed) by the Health Insurance, and up to more than 29% if his income is derived from an unconventional activity. Details of these contributions are available on the URSSAF website.

PS. The retrocessions collected by the contractor on the incomes of their collaborators are not considered as income linked to the contracted activity. Thus, the URSSAF contribution on this income is increased by 9.65% corresponding to the difference in the Health Insurance contribution.

2 /Retirement

CARPIMKO is the pension fund for medical auxiliaries, including physiotherapists. It is responsible for the collection of pension contributions, so the details of the calculation method are explained on the CARPIMKO website. The amount of pension contributions for a self-employed physiotherapist varies between 15 and 18% of his income net of operating expenses, depending on the amount of his income.

3 /The Business Property Assessment (CFE)

CFE is owed by all self-employed physiotherapists and is proportional to turnover, whatever their workplace is. The detailed method of calculation is available on the public services website given as a reference.