What are the steps to follow ?

Want to become your own boss, desire to retrain, entrepreneur at heart or even choose to create a job, the status of self-entrepreneur is increasingly successful with the active, whether young or older . But what are the steps to follow to become a self-entrepreneur?

According to INSEE statistics for February 2020, the share of micro-entrepreneurs in the total number of businesses created during this period represents 46.7%, or almost half of the requests for registration. Why such a craze for this status, and how to proceed?

Becoming a micro-entrepreneur: what is self-enterprise?

The self-enterprise is an individual enterprise placed under the micro-enterprise regime. Thanks to simplified procedures and an accessible tax and social system, the status of micro-entrepreneur attracts many people, whether they are unemployed, working, studying or even retired. This status makes it possible to combine full-time employment and additional income. The entrepreneur will also benefit from dedicated social protection, contribute to vocational training and have a simplified calculation method in matter income tax and social security contributions. Three activities can be carried out: liberal, commercial and artisanal. To benefit from the micro-entrepreneur scheme, companies must not exceed an annual turnover of 170,000 euros for those whose main activity concerns the sale of goods, catering or the provision of accommodation. Providers of services relating to industrial and commercial profits (BIC) and non-commercial profits (BNC) have an annual turnover ceiling of 70,000 euros.

Become a self-entrepreneur: how to make your declaration?

  • If you wish to carry out a liberal activity, you will first have to register with Urssaf, on the site www.autoentrepreneur.urssaf.com or on the site guichet-entreprises.com.

  • If you wish to exercise a commercial activity, you will need to register with the Trade and Companies Register (RCS). To do this, register on one of the two sites mentioned above and on www.infogreffe.com.

Once you have registered, you will receive a few weeks later the RCS, RM or Siren numbers necessary to exercise your activity, as well as your APE code.

Since the PACTE law of 2019, self-entrepreneurs are no longer required to follow the internship prior to installation and to have a bank account dedicated to the activity (provided that the turnover does not exceed not € 10,000 over two consecutive years). If not, you will need to open a professional bank account. By professional account is meant a bank account dedicated to your activity other than your personal current account. Note, however, that depending on your activity, you will not be required to subscribe to a professional bank account. A simple independent current account may suffice. Remember to compare the offers of banks and especially those of online banks. This bank account must only be used for incoming and outgoingsilver related to your activity.

Become a self-entrepreneur: declare your income

To declare his income, the auto-entrepreneur can choose between the ordinary law regime of the micro-enterprise or the optional regime of the withholding tax deduction on income tax.Tax-wise, the auto-entrepreneur is an individual entrepreneur. The auto-entrepreneur has the choice of declaring his income monthly or quarterly. For this, you will have to connect to your account on the site www.autoentrepreneur.urssaf.com and in the "Declare and pay" section, click on "My current due date". You just need to fill in the turnover recorded over the defined period (month or quarter). Once the turnover has been entered, you just have to register your declaration to see the amount of tax that will be levied.The standard abatement will be:

  • 71% of turnover for purchase-resale activities or the supply of housing,

  • 50% of turnover for other BIC activities,

  • 34% of turnover for BNCs.

If he chooses the optional scheme, the auto-entrepreneur can then pay both his income tax and his compulsory social security contributions. You can choose this option during the declaration of activity or during the activity, at the latest on December 31 (it will then be applied the following year). The final payment makes it possible to pay a percentage of the turnover corresponding to the amount of income tax. It is set to:

  • 1% for buying-selling or housing supply companies,

  • 1.7% for service providers,

  • 2.2% for BNCs.

In addition to these rates we must add those of the flat-rate payment for social security contributions.

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