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Platforms to withhold micro-entrepreneur contributions from 2027
All platforms must withhold micro-entrepreneurs' contributions from 1 January 2027; seven named platforms start early in October 2026.
By Taxxa AI OyPublished 15 September 2026
From 1 January 2027, the full set of digital platforms must directly calculate and withhold the social contributions and charges (cotisations et contributions sociales) owed by micro-entrepreneurs (auto-entrepreneurs)Service Public; these are then paid over to Urssaf. The measure aims to simplify formalities and secure benefit entitlements, and the page carrying the calendar was updated on 15 September 2026.
The platform is also tasked with declaring to Urssaf each month the turnover earned (cette disposition s'applique même aux auto-entrepreneurs ayant opté pour la déclaration trimestrielle)Service Public. The platform computes the contributions from the rate Urssaf communicates for the contributor's sector and situation; withholding at source changes nothing to contribution rates and scales, which remain those applying to all auto-entrepreneurs.
Some volunteer platforms will apply the new mechanism from October 2026 ("Certaines plateformes volontaires appliqueront ce nouveau dispositif à partir d’octobre 2026"): Extracadabra, Les Sherpas, Mon Spécialiste Auto, Student pop, Truckrs, Uber Eats et WecasaService Public. Urssaf's own page states that from 2026, eight volunteer platforms will put withholding at source in place early, adding StaffMe to the same seven; Urssaf will inform users, together with each volunteer platform, of the date on which withholding at source starts.
With withholding at source, the contributor no longer needs to worry about declaring to Urssaf the turnover earned via the platform or paying the corresponding social contributions: the platform handles those steps with Urssaf, and the contributor can check the detail of the monthly declarations (turnover and contributions withheld) transmitted on their behalf from the online account on autoentrepreneur.urssaf.fr.
Income earned outside platforms stays on the old circuit. Turnover from any other activity must still be declared by the contributor to Urssaf, with the corresponding contributions paid directly. The same applies to turnover earned through a platform that does not operate early withholding in 2026: the contributor keeps declaring and paying themselves.
Withholding at source also guarantees access to social rights such as daily sickness benefits and retirement, and the reform is presented as fighting under-declaration of platform income for fair competition between professionals. Urssaf offers a frequently asked questions page on withholding at source by platforms for further detail.
Legal basis: the calendar follows the Urssaf reform of prélèvement à la source by digital platforms, mandatory from 1 January 2027 with early application by volunteer platforms from 2026Service Public.
If you are a micro-entrepreneur on a volunteer platform, check with the platform and Urssaf when withholding starts; otherwise keep declaring your turnover yourself.