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Autoentrepreneurs (self - contractors ?) in France
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Transcript of Autoentrepreneurs (self - contractors ?) in France
Autoentrepreneurs
(self - contractors ?)in France
Benoît Granger
Professeur à Advancia
June 2010
Benoît Granger
Number of creations doubled in 2009 –but are they « enterprises » ?
Benoît Granger
Other categories are diminishing
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The Law
Origin : the Law of modernization of the economy, August 4, 2008 creates the new regime of self-contractor. It came into force on January 1st, 2009. an easy system for those who want to undertake, whether jobseekers, employees, retirees,
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Very tiny projects
To meet this law, the turnover should not exceed in 2009: - € 80,000 + VAT for a purchase-resale business, sales for consumption on and provision of accommodation (beds and breakfasts)- € 32,000 plus VAT for the services (including services to persons and families).
Benoît Granger
The main points of the system
1. Legal status: sole proprietorship 2. Simplified creation (and radiation) Simplified and
rapid reporting of activity on the Internet www.lautoentrepreneur.fr 3. Exemption or optional registration with the Trade and Companies Register
4. Simplified contributions on social security. Contributions are calculated on the income received during the period selected: 12% of sales activity ; 21.3% of revenues for services
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5. You can also opt for the lump sum on the income tax from your business 6. Accounting requirements eased: A journal detailing the revenue will be kept; all invoices and documents relating to purchases, sales and services will be maintained7. If you opt for payment in discharge of tax revenue, the company is exempt from business tax for 3 years (the year of the creation and subsequent two years).
8. Possibility of declaring home (“principal residence” and real estate property) out any collateral : intangible property
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40% come from unemployment
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Turnover declared by each autoentrepreneur : declining !
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What skills ?source : APCE – la création d’entreprise en France en 2009 – Mai2010
Operations most concerned(50-85% self-contractors) Computer repairs, property
personal and domesticRetail non-store stalls and markets (sale catalog, Internet at home ...)Micro-manufacturing (jewelry, floral, buttons, sticks ...)Various specialized activities (designer, photographer, translator, interpreter, Construction Economist ...)
Operations less concerned(0-35% self-contractors) Production and distribution of
electricity, gas and steamHotelsEngineeringManufacture of machinery and equipmentRetail sale in specialized storesLand passenger transport
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Operations most concerned(50-85% self-contractors Catering Services
Health activities (Acupuncture, homeopathy, psychoanalysts, healers ...)Various administrative activities (Secretarial, office administrative services, micro-call centers ...)Personal Services (aesthetics,body care ...)Textile ManufacturingProgramming, consultancy and other computerClothing industryManagement Consulting
Operations less concerned(0-35% self-contractors) Road Transport and freight
services removalBuildingLegal and accounting activities rental and leasingRestorationAutomotive and other Manufacturing transport equipmentFood IndustryControls and technical analysisThermal equipment installation air conditioning
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They need (and they ask) BDS !
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But almost a complete «virtualization » of process
makes it impossible ! You become an « entrepreneur » (?) by
ten minutes transaction on the Net ! ? !...
No : it is something else. And worrying ont the scale of RISKS they take…
Benoît Granger