Micro-entrepreneurs subject to the micro-BIC or micro-BNC regime who wish to pay their taxes and social security contributions at the same time have until September 30 to opt for the lump-sum payment at source.
The two conditions for benefiting from this scheme
It is possible to request the application of the option, provided two conditions are met.
1st condition: the reference tax income (RFR) of the tax household must be below a certain threshold.
To benefit from the option to pay a flat-rate tax ( versement forfaitaire libératoire - VLF), micro-entrepreneurs must prove that their tax household's reference income (RFR) is below a certain threshold for one share of family quotient. The RFR used is that for year N-2. The threshold is increased by 50% for each additional half-share, and by 25% for each additional quarter-share.
For example, in 2024, the RFR for 2022 is used. This is shown on the 2023 tax notice. It must be less than 27,478 euros for one family quotient share (54,956 euros for a couple, 82,434 euros for a couple with two children).
2nd condition: previous year's sales must be below a certain threshold
The second condition concerns sales in the year N-1. This amount must not exceed 176,200 euros for companies whose main business is the sale of goods, and 72,600 euros for service providers subject to industrial and commercial profits (BIC) and liberal professionals subject to non-commercial profits (BNC).
For those with a mixed activity, annual sales must not exceed 176,200 euros, and the portion relating to service activities must be less than 72,600 euros.
How to opt for the lump-sum payment in 2024?
To be able to pay income tax and social security contributions at the same time via your micro-entrepreneur pro account, you need to enter the company's sales figures on your supplementary income tax return(n°2042-C Pro). The amount should be entered in the "Micro-entrepreneurs who have opted for the withholding tax on income" box .
The option may be considered until September 30, 2024. It will apply to income received from January 1, 2025.
Micro-entrepreneurs who opt for this tax system should consider cancelling the advance payment calculated by the tax authorities on their income under the prélèvement à source (withholding tax) scheme. To do so, simply log on to your personal space on the impots.gouv.fr website, and access the "Gérer mon prélèvement à la source" service .
Micro-entreprise: option to opt for lump-sum payment at source until September 30, 2024.https://t.co/iZT7qdgvtY
- DILA (@DILA_officiel) September 4, 2024
How to opt out of the payment in full discharge option
To terminate the option, micro-entrepreneurs can terminate it under the same conditions as the option application, exit the micro-enterprise scheme (by exceeding the sales thresholds), exceed the thresholds imposed and opt for the lump-sum payment at source.