FranceUrssaf
« Régularisation mixte »: credits offset remaining dues on Urssaf calendars
After the 2026 social-base reform, a calendar can show debit balances on some risks and credit balances on others. Credits automatically offset remaining 2025 dues; any surplus is reimbursed with no action required.
By Taxxa AI OyPublished 9 September 2026
Independent workers who declared their 2025 revenue between April and June on impôts.gouv.fr receive their annual payment calendar in their online account once the tax administration has transmitted the declaration to Urssaf. On that basis Urssaf computes the final 2025 contributions, adjusts the 2026 provisional contributions and estimates the first 2027 instalments. The calendar has four pages: general information on the calculations, the new 2026 payment calendar with the estimated early-2027 échéances, the detail of the final 2025 contributions with the resulting regularization, and the detail of the 2026 provisional contributions.
A calendar can show a situation of « régularisation mixte »: debit balances on some risks alongside credit balances on others. Since the 2026 réforme de l'assiette sociale, the share of CSG-CRDS in the calculation of social contributions due has fallen while the share of so-called contributory contributions, such as retraite, has risen, so this split outcome occurs more frequently.
In a mixed regularization the credit balance is automatically used to pay the social contributions still dueUrssaf: Urssaf recalculates the monthly amounts so the credit reduces the 2025 échéances remaining payable in 2026
Urssaf. If the credit is larger than the contributions due, Urssaf reimburses the balance.
Urssaf No action is required from the worker.
Urssaf
Urssaf illustrates the mechanism with a worked example for 2025 contributions: final contributions of 44 568 € against 49 037 € already called provisionally, a net regularization of −4 469 € composed of 1 458 € of debit regularization (maladie 658 €, retraite de base within the 47 100 € limit 57 €, retraite complémentaire within the 47 100 € limit 743 €) and 5 927 € of credit regularization (CSG/CRDS −4 814 €, allocations familiales −432 €, retraite complémentaire between 47 100 € and 188 400 € −611 €, indemnités journalières −69 € and retraite de base beyond 47 100 € −1 €). In that example the 1 458 € debit is spread over the July to December 2026 échéances and 4 469 € is reimbursed.
To read the calendar, the amount left to pay is in the page 2 « Échéances à venir » table, in the « Montant restant à payer en 2026 » column, and a reimbursement is signalled on page 3 by the mention « Vous bénéficiez d'une régularisation créditrice 2025 pour un montant de... ». The pages cover artisans-commerçants, professions libérales and praticiens ou auxiliaires médicaux.
Legal basis: the 2026 réforme de l'assiette sociale for travailleurs indépendants, implemented through Décret n° 2024-688 du 5 juillet 2024 and articles L131-6 and L136-3 of the code de la Sécurité sociale.
Check the recalculated July–December 2026 échéances in the page 2 « Échéances à venir » table and verify any reimbursed balance on page 3 — no filing or request is needed.