Transparency
Where the figures on this site come from.
A figure without a source cannot be published on Dryve. This page documents the sources used, what they cover, where they fall short, and how every claim is labelled.
The ground rule
Every claim published on Dryve carries a confidence label:
Sourced
Taken from verifiable, dated data — a study, an industry survey, a public extract.
Field
Drawn from the author's direct observation on assignments, and stated as such.
Inferred
Inferred from other data, and flagged explicitly as an inference.
To be confirmed
Not publishable as it stands — held back until a human review confirms it.
No AI-generated content enters the market reference without the author signing off on it by name.
Sources used for day rates and salaries
Pylote — self-reported day rates by role, seniority and location
Self-reported data collected continuously from more than 20,000 tech freelancers. Broad coverage of technical roles, with regional granularity. Limitation: the figures are self-declared and not checked against actual invoicing. Sourced
Silkhom — IT & digital day-rate survey
Actual placement data covering more than 20,000 freelancers (2019–2025), with very broad coverage of IT roles across three geographies. The primary source for the Dryve reference. Sourced
Morgan Philips Freelance — IT day-rate study
An analysis of close to 80 IT roles drawn from the firm's own assignments, with ten roles published in detail. Used to cross-check Silkhom on the roles it covers. Sourced
Where two sources agree, confidence is high. Where they diverge, both ranges are shown rather than averaged — an average would hide a genuine disagreement between methodologies.
Freelance simulator: parameters and sources
Each parameter of the freelance simulator carries a label, a source and a verification date. The form's starting assumptions (day rate, expenses, working days) are not regulatory: you change them in the simulator.
Common parameters
| Parameter | Value | Label | Source | Checked on |
|---|---|---|---|---|
| Annual Social Security ceiling (PASS) | 48 060 € | Source | Urssaf — Social Security ceilings (updated 1 Jan 2026) | 07/10/2026 |
| Monthly Social Security ceiling (PMSS) | 4 005 € | Source | Urssaf — Social Security ceilings (updated 1 Jan 2026) | 07/10/2026 |
| Reference gross hourly minimum wage (at 1 January 2026) | 12,02 € | Source | Urssaf — minimum wage amount (updated 1 Jun 2026). The minimum wage was raised on 1 June 2026; the 1 January value remains the reference for the 2026 general reduction and for earning pension quarters | 07/10/2026 |
| Working days (Monday to Friday, excluding public holidays) | 252 in 2026, 254 in 2027 | Derived | Calendar and statutory public-holiday calculation, checked by a test | 07/10/2026 |
| Ceiling of the annual fixed-day-rate scheme for cadre employees | 218 days a year | Source | Labour Code, article L3121-64, I, 3° (Légifrance) | 07/10/2026 |
| 2026 income tax scale (2025 income), per share | 0% up to €11,600, 11% up to €29,579, 30% up to €84,577, 41% up to €181,917, 45% above | Source | service-public.gouv.fr — scale for 2025 income (checked 15 Apr 2026) | 07/10/2026 |
| Income tax discount | Single person: tax below €1,982, flat amount €897. Couple: tax below €3,277, flat amount €1,483. Coefficient 45.25%. | Source | service-public.gouv.fr — income tax discount, sheet F34328 (checked 15 Apr 2026) | 07/10/2026 |
| Cap on the family quotient advantage | €1,807 per half-share | Source | BOFiP — cap on the family quotient (version of 7 Apr 2026) | 07/10/2026 |
| Flat-rate deduction for employees' professional expenses | 10% (minimum €509, maximum €14,555); limits for 2025 income | Source | BOFiP — scale, 10% flat-rate deduction (version of 17 Feb 2026); the limits for 2026 income are not published yet | 07/10/2026 |
| Flat tax (PFU) on dividends | 31.4% = 12.8% income tax + 18.6% social charges | Source | service-public.gouv.fr — sheet F2329 and news item A18796 (2026 flat tax) | 07/10/2026 |
| Non-deductible share of employee contributions (CSG and CRDS) | 2,9 % | Source | service-public.gouv.fr — CSG and CRDS, sheet F2971 (checked 1 Jun 2026). Simplification: CSG and CRDS actually apply to 98.25% of gross pay (Urssaf, updated 12 Feb 2026), which makes the non-deductible share 2.85%; the gap is a few euros of tax a year | 07/10/2026 |
| Earning a pension quarter | 150 hours at the minimum wage per quarter, at most 4 quarters a year | Source | service-public.gouv.fr — pension insurance period, sheet F1761 (checked 1 Jan 2026): minimum wage at 1 January × 150 hours | 07/10/2026 |
Micro-entreprise
Self-employed: EI (real regime) and EURL
| Parameter | Value | Label | Source | Checked on |
|---|---|---|---|---|
| Flat-rate allowance on the self-employed contribution base | 26%, with a floor of 1.76% and a ceiling of 130% of the PASS | Source | Urssaf — reform of the self-employed contribution base (updated 7 May 2026); floor and ceiling: article D136-5 of the Social Security Code | 07/10/2026 |
| Self-employed health and maternity insurance | Sliding rate from 0% to 8.5% between 20% and 300% of the PASS, then 6.5% above | Source | Urssaf — contribution rates for non-regulated liberal professions (updated 27 Feb 2026) | 07/10/2026 |
| Self-employed daily sickness allowances | 0.5% of the base, up to 5 PASS | Source | Urssaf — contribution rates for non-regulated liberal professions (updated 27 Feb 2026) | 07/10/2026 |
| Self-employed basic pension | 17.87% up to 1 PASS, 0.72% above | Source | Urssaf — contribution rates for non-regulated liberal professions (updated 27 Feb 2026) | 07/10/2026 |
| Self-employed supplementary pension | 8.1% up to 1 PASS, 9.1% from 1 to 4 PASS | Source | Urssaf — contribution rates for non-regulated liberal professions (updated 27 Feb 2026) | 07/10/2026 |
| Self-employed disability and death cover | 1.3% up to 1 PASS | Source | Urssaf — contribution rates for non-regulated liberal professions (updated 27 Feb 2026) | 07/10/2026 |
| Self-employed family allowances | Sliding rate from 0% to 3.1% between 110% and 140% of the PASS | Source | Urssaf — contribution rates for non-regulated liberal professions (updated 27 Feb 2026) | 07/10/2026 |
| Self-employed CSG-CRDS | 9.7% of the base, of which 2.9% is not tax-deductible | Source | Urssaf (rates) and service-public.gouv.fr, sheet F2971 (deductible share) | 07/10/2026 |
| Vocational training contribution (self-employed) | 0.25% of the PASS | Source | Urssaf — contribution rates for non-regulated liberal professions (updated 27 Feb 2026) | 07/10/2026 |
| Majority-manager dividends exempt from contributions | Up to 10% of the share capital | Source | Urssaf — Urssaf/DGFiP webinar of 7 April 2026 and income declaration guidance | 07/10/2026 |
Umbrella company
| Parameter | Value | Label | Source | Checked on |
|---|---|---|---|---|
| Umbrella company employer and employee contributions | Employer contributions 43.7% before the reduction, employee 21% | Derived | Calibrated on the public simulators of four umbrella companies: gap of at most 1.5% on net pay before tax from a €400 day rate, recorded on 7 Oct 2026 (only one of these simulators already applies the 2026 rules). Consistent with the 2026 Urssaf rates rebuilt line by line for a cadre: employer contributions of 42.6% to 43.8% depending on cadre provident cover, employee contributions of about 21% | 07/10/2026 |
| Umbrella company management fee and taxes (starting values) | 5% management fee + 1% taxes and insurance, reimbursed expenses capped at 15% of revenue | Field data | Public scale of a large umbrella company on 7 Oct 2026: 5% management fee (capped at €650 a month, a cap the simulator does not apply) and 1% for taxes and insurance. The market ranges from 3% to 10% management fees depending on the company. The cap on reimbursed expenses (15% of revenue) matches a rule published by an umbrella company: up to 30% of gross pay or 15% of invoicing | 07/10/2026 |
| Market range of management fees | From 3% to 10% of revenue | Field data | Public scales recorded on 7 Oct 2026: from 3% for an entry-level plan, 8% for a large company (10% with the expenses option); some companies charge a monthly subscription, roughly 2% to 3% of revenue at this day-rate level | 07/10/2026 |
| Compulsory cadre health and provident cover with an umbrella company | €690 net cost a year | Field data | Effect of the compulsory health plan (single person, 50% employer share) in an umbrella company's public simulator, recorded on 7 Oct 2026; varies by umbrella company and household composition | 07/10/2026 |
| Umbrella company headcount | 50 employees or more | Field data | Editable assumption: the main umbrella companies have 50 employees or more (Sirene register, headcount at 31 Dec 2024) and the difference is a few euros a year. It sets the Tdelta parameter of the sliding general reduction | 07/10/2026 |
| Paid-leave provision included in gross pay | 10% of base salary and the business-introduction bonus | Source | Labour Code, article L3141-24 (one-tenth rule), restated by article 28.3 of the umbrella-work collective agreement | 07/10/2026 |
| Business-introduction bonus included in gross pay | 5% of base salary | Source | Umbrella-work collective agreement (IDCC 3219), article 21.2; Labour Code, article L1254-9 (5% where there is no sector agreement) | 07/10/2026 |
| Deferred financial reserve | 10% of base salary | Source | Umbrella-work collective agreement (IDCC 3219), articles 21.3 and 22.2: reserve of 10% of the base salary of the last assignment on a permanent contract, 10% end-of-contract indemnity on a fixed-term contract | 07/10/2026 |
| Monthly collective-agreement minimums for umbrella work | First level €2,059, junior €2,288, senior €2,452, expert €2,779 (gross, paid leave and business-introduction bonus included) | Source | Umbrella-work collective agreement (IDCC 3219), articles 21.3 and 37 as amended by rider no. 12 (extended by order of 10 Jul 2024): 63%, 70%, 75% and 85% of the 2017-based Social Security ceiling, i.e. €3,269 (base frozen by the agreement, never uprated). These minimums exclude the financial reserve: umbrella companies sometimes publish them increased by that 10% | 07/10/2026 |
| Single sliding general reduction (RGDU) | Tmin 2%, Tdelta 37.81% (fewer than 50 employees) or 38.21% (50 and over), exponent 1.75, phase-out at 3 reference annual minimum wages (€21,876.40), i.e. €65,629.20 | Source | Urssaf — the single sliding general reduction (updated 13 Jul 2026); reference annual minimum wage confirmed by service-public.gouv.fr (news item A18448) and set for the whole year by article D241-7 of the Social Security Code (decree 2026-509 of 12 Jun 2026); the phase-out threshold is calculated (3 × this amount) | 07/10/2026 |
SASU and EURL
What this page does not yet cover
This methodology is a first draft, extended as new Market intelligence modules are published. The skills framework, the bridges between roles and the seniority thresholds will be documented here as each one is validated.
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