Regularisation of the contributions involves the reassessment of the contributions based on new known professional income, which serves as a basis for the actual contribution calculation.
At the start of the activity the provisional contributions, which cover the 1st calendar year (which includes 4 quarters of subjection and the preceding quarters) will be regulated based on the business income of that 1st calendar year of subjection.
The provisional contributions for the following 2 years will be regulated based on the 2nd and 3rd year of subjection respectively.