Become a micro-contractor: what are the mandatory steps?
It is possible to become a micro-contractor through a simplified regime that allows you to undertake an individual business. There are fewer constraints and creating a new standalone business is easy. Despite the simplistic appearance of these approaches, it does not preclude that there are mandatory steps to be taken to become self-employed.
Who can become a micro-contractor ?
Anyone can create a sole proprietorship to practice in a commercial or craft activity or in a liberal activity. The status of auto-contractor aims to simplify and facilitate the creation of an contractorial activity. This is done under the tax regime of the micro-Company (micro-BIC or micro-BNC), and you enjoy the benefits of the regime related to micro-enterprise. At the social level, you are affiliated with the self-employed.
This device was set up to allow contractors to create and test their project. It is allowed to those who wish to work on their own account. A student or jobseeker, a private sector employee, a retiree in addition to his income may decide to embark on the creation of a sole proprietorship and become a micro-contractor. The auto-contractor benefits from a VAT exemption, so there is no billing or VAT recovery.
However, real estate agents, commercial flat rental companies, merchants of goods, hirers of consumer durables, can not practice as micro-contractors. In addition, it is not possible to combine activities as a sole proprietorship. That is to say that one does not exercise an activity as a micro-contractorand an activity in individual company, a company activity with the status of independent.
The active self-employed (merchant or artisan affiliated to the Cipav) can benefit from the self-contractorscheme if and only:
– the worker carries out a craft or commercial activity under the tax regime of the micro-enterprise
– the worker exercises a liberal activity under the special regime of the BNC.
A micro-contractormust have training and diplomas according to the activities. In the case of craft activities or commercial and craft activities, the self-contractor must carry out training in advance by completing a preparatory internship or by following an SPI. Through this training, the worker benefits from knowledge about the management of a company, the development of a company, accounting and legal constraints. No skills or prerequisites are required to begin this training. At the end of the training course, the worker is ready for contractorship.
The turnover limits of a micro-contractor:
The annual figure of the micro-contractormust not exceed the threshold of the micro-fiscal regime / for professionals practicing in the activities of purchase / resale, accommodation services, product manufacturing, food sales. The threshold limit not to be exceeded is 82,800 USD excluding taxes. This amount is the turnover not to be exceeded in case of mixed activity. While for auto-contractors carrying out commercial services, liberal services and commercial services, the ceiling of turnover is 33 200 USD excluding taxes.
Declare the start of his activity:
From the creation of a sole proprietorship, you must first declare it to the administration to inform the social and tax institutions of your project. Simply fill out the P0 AE form in paper form or online. Then the URSSAF communicates the information to the tax office. The essential information to be notified concerns the identity, the address, the type of activity, the choice of the social system and the tax system.
Non-salaried workers are not counted in the social system. They choose the RSI (social protection scheme) and the CIPAV according to the nature of the profession that can be used in the sector of sales, service delivery, or even a profession. As a result, it is impossible to combine the two regimes.
Domiciliation of your micro-company:
At home or in an office, regardless of the place, the domiciliation of the micro-enterprise can be realized everywhere, which is not the case, companies like SAS, LLC, EURL, etc. As soon as you move, you can communicate the new correspondence of your activity by specifying your new post office box. This operation sends the mail to your place of work.
The rules to benefit from the regime of the auto-contractor:
Having the status of auto-contractor is very easy to access. The auto-contractor must attach a photocopy or a scan of the ID in addition to the file. It is also possible to fill this declaration on the website of the CFE of URSSAF for taxpayers wishing to become a micro-contractor. Subsequently, the corporate formalities center (CFE) processes the declaration taking into account the location and nature of the exercise of the activity.
– The Chamber of Crafts and Crafts (CMA) deals with the declaration of persons practicing in a craft or commercial and craft activity
– The Chamber of Commerce and Industry (ICC) to process the declaration of persons engaged in a commercial activity
– the Registry of the Commercial Court handles the declaration of persons practicing as commercial agent
– The URSSAF deals with the declaration of persons practicing in a profession.
Subsequently, the micro-contractor chooses the period of payment of his expenses, the persons benefiting from the rights to health insurance, the payment of the income tax (IR), the declaration of the application Accre and d ‘Eirl. The professional receives an identification number of the activity (Siret), a code defining the activity (APE), a note on the tax system chosen the contact details of the tax interlocutors to declare the taxes and the contact details of a corresponding to have information on tax reductions. In making this declaration, it is the starting point of the accounting, tax and social obligations.
The choices of a micro-contractor’s insurance:
The steps go further and do not stop there. The auto-contractor will have to subscribe to a professional insurance and an insurance to guarantee the professional goods and the goods of his customers. Professional insurance is mandatory. The mention of the subscription is a constraint to be included on the invoices of the activity. However, this insurance is mandatory only for artisans and optional for service providers.
This insurance covers the damage done to others. These acts may come from the self-employed worker or his micro-enterprise. With this insurance, the accident risks of products sold are also covered. Other types of insurance exist on the market such as the multi-risk insurance that protects the micro-contractor and compensates him in case of theft, fire, natural disasters. Also the motor insurance for the professionals who use means of transport within the framework of their activity.
For further information leave a Reply