How the France auto-entrepreneur calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Cotisations sociales (25.6%) | cotisations | $round(annualRevenue * $const.cotisationsRate, 2) |
| Versement libératoire (2.2%) | versementLiberatoire | $round(annualRevenue * $const.versementRate, 2) |
| Threshold Excess | thresholdExcess | $round($max([0, annualRevenue - $const.bncCeiling]), 2) |
| Net income / year | netIncome | $round($max([0, annualRevenue - cotisations - versementLiberatoire]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
cotisationsRate | 0.256 |
versementRate | 0.022 |
bncCeiling | 77700 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 40,000 EUR revenue, within the BNC ceiling
given annualRevenue | 40000 |
|---|---|
expect cotisations | 10240 |
expect versementLiberatoire | 880 |
expect thresholdExcess | 0 |
expect netIncome | 28880 |
Case 2 — 90,000 EUR revenue, above the 77,700 EUR BNC ceiling
given annualRevenue | 90000 |
|---|---|
expect cotisations | 23040 |
expect versementLiberatoire | 1980 |
expect thresholdExcess | 12300 |
expect netIncome | 64980 |
Sources
- URSSAF — Auto-entrepreneur : cotisations et contributions sociales · checked 2026-08-22
- Abby — Cotisations sociales auto-entrepreneur 2026 · checked 2026-08-22
- Hayot Expertise — French micro-business 2026: accounting, VAT and income tax trade-offs · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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