The law of modernization of the economy of August 4, 2008 has introduced a new status, that of self contractor.
This new status is open to anyone over 18 years, whether student, retired, unemployed or employed.
regime established greatly simplifies the procedure for setting up a sole proprietorship because it only takes a simple statement on the internet or in the center of business formalities (CFE) to declare a commercial, craft or profession.
The future entrepreneur avoids all the tedious steps to be performed generally by any entrepreneur with the commercial court for the registration of his company.
simplified formalism is not the only advantage of the status of entrepreneur.
Indeed, under the regime of self-contractor, the tax and social security are flat and sitting on the turnover. In other words, no sales, no fees (the absence of turnover for 12 months, however, causes an output of system).
The turnover is also subject to tax on income.
status can also be affiliated to social security and pension validate quarters, to be exempt from business tax for three years and to pay its payroll and tax paid by single monthly or quarterly.
But our dear government is not Santa Claus (it is not!), so he took care to lay the conditions for benefiting from the scheme.
must, firstly, that the turnover of the company shall not exceed:
- 80 300 euros for a business,
- 32 100 euros for benefits services.
Another condition is to benefit the VAT-free conditions This is the main drawback of the scheme.
Indeed, the regime does not allow to deduct its expenses and charges or to recover VAT on its expenditure.
Clearly, the system auto-entrepreneur is really interesting for people who have no dependents, no rent for example.
It is also important to realize that responsibility, insurance purchased by the entrepreneur is not deductible from income. This does not preclude course but may present to ensure a clear disadvantage.
A note finally that in terms of retirement, the plan is not necessarily very advantageous because let's not forget that while he does not make sales, the entrepreneur does not contribute.
So join the scheme entrepreneur is recommended for those who wish engage in a "small" business, in addition to any professional activity or to start a business.
Finally, note that since 1 January 2010, the entrepreneur has the obligaton to join a chamber of trade.
At a higher level, the contractor will have to resign ourselves to follow the traditional route and take a ticket from the office of the Commercial Court. But let this be the game worth the candle!
