While the support measures introduced in response to the Covid-19 crisis to assist self-employed workers have varied considerably over the past 2 years, they have been strengthened for companies subject to the new health constraints. The main measures proposed by the government in its "Plan Indépendants, pour un environnement juste, simple et protecteur" aim to create a single status, social protection, training, and the transfer of businesses and know-how.
Create a single protective status for the self-employed
The first priority of the plan for self-employed workers concerns their legal status. Firstly, the plan is to create a single legal status for the individual entrepreneur. This will entail the abolition of the little-used status of individual entrepreneur with limited liability (EIRL). Secondly, it will be easier to convert a sole proprietorship into a company.
Improving social protection for the self-employed
The second pillar of the self-employed plan concerns social protection for the self-employed.
It includes :
- facilitate access tovoluntary insurance against the risk of accidents at work and occupational illnesses by lowering contribution rates;
- strengthening the protection of collaborating spouses;
- limit the effects of the crisis on the basis for calculating daily allowance entitlements.
Other notable changes include the preservation of pension rights for workers affected by the health crisis.
Facilitating training and retraining for the self-employed
Several of the plan's measures focus on training and retraining the self-employed.
They aim to :
- make self-employed workers eligible for the self-employed workers' allowance (ATI) when their business is no longer economically viable;
- double the tax credit for training VSE managers.
Promoting business transfers
The government wishes to :
- boosting business takeovers ;
- encourage the sale of leasedbusinesses;
- temporarily relax the deadline for applying for exemption from capital gains tax on the sale of a business on retirement.
Simplifying the legal environment for the self-employed
The final theme of the plan presented by the government concerns the legal environment for self-employed workers. The measures announced aim to :
- simplify the start-up process for these professionals;
- make the conditions for issuing certificates of vigilancemore flexible ;
- create a single site to improve information and guidance for entrepreneurs.
Measures for entrepreneurs hardest hit by the crisis
This support plan for the self-employed adds to the series of measures already proposed by the government and Urssaf, including :
- the suspension of levies between March and August 2020 and between November and December 2020 ;
- suspension and deferral of repayment of corporate debts.
On December 17, Urssaf also suspended the dispatch of payment plans to discotheques. In the event of cash-flow difficulties, these workers will be able to suspend the deduction of current contributions and deductions linked to payment plans already underway.
🔴@BrunoLeMaire and @JBLemoyne would like to reaffirm the State's support for #businesses experiencing significant difficulties linked to health restrictions measures.
- Ministry of Economy, Finance and Recovery (@Economie_Gouv) December 14, 2021
More info👉https://t.co/cw7M87UHAz pic.twitter.com/e130iwCuuO