Auto-entrepreneur simulator: from turnover to net income

How it is calculated

The modele-social engine, the one behind URSSAF's simulator, is queried with a sole-trader situation under the micro-social scheme: yearly turnover, type of activity, flat-rate tax option, Acre relief and creation date. It returns contributions (social contributions, vocational training contribution, chamber fees where applicable), net income, then net income after tax. Tax under the standard scale applies the micro scheme's flat allowance, then the progressive scale with the household you indicate; the flat-rate option replaces that tax with a percentage of turnover.

A monthly turnover is multiplied by twelve before the calculation, because ceilings, the allowance and tax are all worked out yearly; the monthly amounts shown are twelfths.

What the result includes

So that two people get the same figure from the same gross pay, the site always calculates from the same baseline situation. Each line can be changed in the calculator's options where it matters.

• General social security scheme (régime général), rates as of 26 October 2026 (rules from modele-social, the engine behind URSSAF's simulator).
• Permanent full-time contract (CDI), 35 hours a week, i.e. 151.67 h a month, paid over 12 months.
• Non-cadre by default (cadre status is one button away), collective agreement set to the general rules (“droit commun”).
• Company health cover (mutuelle) of €40 a month, of which €20 is deducted from pay, URSSAF's default setting; zero is possible in the options.
• Outside Alsace-Moselle (option available), without meal vouchers or benefits in kind.
• Income tax estimated with URSSAF's simplified model (tax withheld at source on taxable net pay); the “before tax” amounts are still shown.
• Minimum wage (SMIC) since 1 June 2026: €12.31 gross per hour (service-public.gouv.fr).
• Micro-entreprise: sole trader, unregulated professional services by default, outside overseas departments; the lines above on the employment contract and health cover do not apply to this calculation.

Limits

A correct calculation for a typical situation is not your payslip. Here is what the tool does not know, so that you read the result as a reliable order of magnitude, not a promise.

• Collective agreement: sector minimums, seniority bonuses, compulsory thirteenth month and specific provident schemes are not taken into account (general rules only).
• Bonuses, variable pay, overtime, benefits in kind: left out, except in the tools that ask for them.
• Health cover and provident scheme: your actual contribution may be different; change it in the options.
• Alsace-Moselle: the option adds the local scheme's health contribution, without its other specifics.
• Public sector not covered: civil servants' pay scales and contributions follow other rules.
• Simplified tax: no tax reductions or credits, no exceptional income; the engine's “tax” module is flagged as experimental by URSSAF.
• Turnover ceilings and VAT: not checked; above them, the scheme or invoicing changes.
• Regulated professions (own pension fund) and mixed activities: different rates, outside the tool.
• Real costs, insurance, extra pension: to be taken off the net yourself; the micro scheme does not deduct them.

From turnover to net, by level

professional services activity, no Acre relief, tax under the standard scale for a single person: contributions, net before and after tax, calculated by the site's engine.

Contributions, net, tax: three levels

Turnover is not income. First level, contributions: a percentage of turnover, specific to each type of activity, paid monthly or quarterly to URSSAF; in the example, 25.8%. Second level, net before tax: €2,474 a month here, the figure comparable to a net salary, except that it must also pay for your costs, insurance and days without clients. Third level, income tax, which depends on your household and the option chosen. For the same turnover, the three types of activity give different nets: the FAQ puts them side by side.

Comparing with a salary

To know which gross salary your auto-entrepreneur net corresponds to, or which day rate you need to match a salary, use the freelance day rate vs salary tool: it builds on this simulator and adds the inversion to an employee's gross pay. The gross-to-net converter and the net after tax tool do the same journey on the employee side. And if you are weighing an assignment against a job, the average salaries by profession give the market's order of magnitude.