Incomes of self-employed persons, by sector of activity

Annual data on the income of self-employed workers between 2004 and 2020, by sector and type of self-employed. _Source_: Urssaf _Methodological details_: * These data do not include farmers, which are followed by the Central Caisse de la Mutualité sociale agricole (CCMSA). Furthermore, they concern all self-employed persons covered by the social protection of self-employed persons, which excludes self-employed persons who are not self-employed workers within the meaning of social protection: directors of certain companies (SA, SAS/SASU), corporate agents or minority managers of SARL, who are considered as employees (attached to the general scheme by Article L311-3 of the CSS). * The number of self-employed persons accounts for contributors and not individuals. * For the professional exercise of his economic activity, the self-employed person (TI) may opt for the so-called ‘classical’ or self-entrepreneur (EI) status. This choice depends on the method of reporting and calculating contributions. Within the two statutes, several categories are identified, within the meaning of social security: craftsmen, traders, liberal professions. * The income of EAs is calculated on the basis of the reported turnover. The shift from turnover to income is achieved by applying to annual turnover a flat-rate abatement defined according to the type of activity (34 % for NPBs, 50 % for BIC services, 71 % for purchase/sale BICs). The number of EAs corresponds to the economically active EAs, i.e. those who reported a strictly positive turnover in the year. * Unlike EI, traditional IT reports income on an annual basis in the Self-Employed Social Return (ISR). It contributes to this annual income, usually the accounting result for the year, rather close to tax income. In the event of no declaration, income known as “ex officio tax”, based on known prior income or the social security ceiling (PASS) in force plus, is used for the calculation of contributions. It taxed ex officio is not taken into account here, both in terms of the number of IT and the amount of revenue.