2024-02-07 16:10:47
Create a business as a self-employed person/micro-entrepreneur and keep your other activities
Since January 1, 2016, the self-employed regime has been renamed micro-entrepreneur. This is a single, simplified plan. The principle is to allow the creation of a business while being a job seeker, student, employee, civil servant, liberal profession or even retired. The micro-entrepreneur can therefore create his activity and accumulate other income such as a salary or a retirement pension.
The micro-enterprise regime is not a legal form in itself. This is a simplified regime for individual businesses: declarations and payments of contributions and social security contributions are levied proportionally to turnover. If the self-employed person has not made any, he will not have any contributions to pay.
In terms of activity, regulated liberal professions cannot benefit from the micro-enterprise regime. On the other hand, individual enterprise is possible for this type of profession, as is the formation of a company. The liberal practice company (SEL) is particularly suited to this type of activity, particularly for people wanting to join forces within the same structure.
A simple declaration of activity
To simplify the business creation formalities, the declaration of activity in the micro-enterprise regime is made by an online declaration or by paper form. Several websites allow this registration. The livret-entreprises.fr site centralizes all declarations. However, if you already know that you carry out a craft activity, for example, you can log on to the cfe-metiers.com website.
If you do not complete your activity declaration online, you will need to obtain one of the following two forms depending on the nature of your activity:
- form P0 CMB Micro entrepreneur for commercial and artisanal activities;
- form P0 PL Micro entrepreneur for liberal activities.
The criteria to be met to benefit from the self-employed scheme in 2019
The maximum turnover, pro rata temporis for the calendar year, was doubled in 2018.
- €70,000 for services;
- €170,000 for a merchandise sales activity.
- In the case of mixed activity, the turnover must not exceed €170,000, including a maximum of €70,000 in services.
Threshold violations are tolerated. But if the amounts are exceeded during two financial years in a row, the micro-entrepreneur will be subject to a real tax regime for the following year. It is important to check the information relating to these thresholds and tolerances each year.
VAT, an exemption limited to different amounts
While the turnover amounts under the micro-enterprise regime were doubled in 2018, those for VAT remained unchanged.
If you make more than €33,200 for a service activity, or €82,800 for an activity selling goods, you will have to invoice VAT to your customers (and repay it to the State). This change in regime applies from the first euro billed beyond the threshold that concerns you. You must therefore carefully monitor your activity and keep in mind that the VAT exemption only concerns half of the authorized turnover.
Some changes made to the plan in 2019
Turnover declarations must be made online on the autoentrepreneur.urssaf.fr website regardless of the turnover amount.
In the event of a turnover of less than 5,000 euros in 2018, the micro-enterprise is exempt from the minimum business property contribution as well as additional duties to the CFE (tax for chamber of commerce and industry fees and tax for chamber of trades and crafts fees) for the financing of consular chambers.
The start-of-activity exemption (ex Accre) concerns all micro-entrepreneurs, subject to turnover in the first year of activity being lower than the annual social security ceiling (€40,524 in 2019).
Withholding tax and self-employed
For micro-entrepreneurs already in activity in 2018, from January 1, 2019, those who have not chosen the tax discharge payment are deducted monthly or quarterly from their bank account a deposit calculated by the tax service in function of the last known annual turnover.
If you create your activity in 2019, the tax code offers three options:
- declare the income received in 2019 in September, then pay the tax due for the year 2019 before December 31, 2020,
- pay advance payments before the first declaration in September 2019, based on the figures given by the tax administration simulator,
- choose the final payment and pay income tax (IR) at the same time as social security contributions, each month or quarter.
The Pacte law provides for other provisions still under discussion in parliament. This concerns, for example, the right to specific compensation for termination of activity paid by Pôle emploi. It could be paid to self-employed workers, including micro-entrepreneurs who have stopped their activity due to receivership or judicial liquidation.
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