Following the agreement reached within the federal Government, the Minister for the Self-Employed and SMEs Eléonore SIMONET will publish a circular providing for payment facilities and an exemption from social contributions for self-employed workers affected by the crisis caused by energy prices.
In practical terms, this means self-employed workers will be able to obtain:
- A one-year deferral of the payment of their social contributions for the 2nd and 3rd quarters of 2026, with no surcharge applied and continued social rights.
- An exemption from these social contributions for 2026, via a simplified application procedure. This measure is intended exclusively for self-employed workers in their main occupation, assisting spouses, or self-employed workers active after retirement.
Eléonore SIMONET: "These measures are designed to give some breathing space to self-employed workers who may be affected by the current crisis and who currently have to make difficult cash-flow decisions."
Agricultural sector
In addition, targeted support will be provided to farmers, in the form of an increase in the deductible flat-rate amount per hectare for farmers under the agricultural flat-rate scheme, integrated into the carry-back system.
This measure aims to provide immediate support to farms facing a sharp rise in energy costs, as part of the 2026 tax return (2025 income). The collapse in agricultural prices (especially cereals and milk), combined with rising energy prices, will have a considerable impact on liquidity.
For farmers under the flat-rate scheme, the increase in deductible flat-rate costs per hectare applies exclusively to the 2026 tax return.
Should the crisis continue, the Minister could propose further concrete measures to the Government.