The Urssaf has set up a system of exemption from social security contributions at the start of a new business, to enable entrepreneurs to bring their project to fruition under the best possible financial conditions. The purpose of this guide is to explain what this exemption from social security contributions consists of, which entrepreneurs can benefit from it, and how you should go about submitting your application.
ACRE (aid for setting up or taking over a business)
ACRE provides partial exemption from social security contributions, often referred to as "start-up exemption", support during the start-up phase and other forms of assistance, subject to certain conditions.
ACRE (formerly ACCRE) has existed since 1977. Since April 1, 2020, this scheme has been revised particularly for micro-entrepreneurs.
In the micro-business context, the main beneficiaries of the ACRE are self-employed workers who come under the micro-social regime, such as jobseekers on benefit or not on benefit if they have been registered with Pôle Emploi for 6 months in the last 18 months, beneficiaries of the specific solidarity allowance (ASS) or the active solidarity income (RSA)...
There are other categories of people who can benefit from ACRE. To find out more, click here.
What are the advantages of ACRE?
Partial exemption from social security charges
The ACRE exemption is granted for the first 12 months of your micro-enterprise's existence, i.e. until the end of the 3rd calendar quarter following the start of your business. This relief corresponds to a 50% reduction in the nominal rate of social security contributions, i.e. :
- For sales of goods (BIC): 6.4%.
- For craft or commercial services (BIC) and for self-employed activities (BNC): 11%.
- For self-employed workers (BNC or BIC) with Cipav: 12.1%.
- For rental of classified tourist accommodation (BIC and PLNR): 3%.
- For rental of classified tourist accommodation (PL Cipav): 3.30%.
Good to know: The exemption from social security contributions runs for calendar quarters. That's why it's advisable to start your business at the very beginning of a quarter (in January, April, July or October). This way, you'll avoid losing one or two months of half-reduced contributions.
New support for business start-ups and takeovers (NACRE)
It consists of 3 years' assistance in setting up your start-up or takeover project, as well as in structuring your finances and getting your business up and running. This support is granted on condition that you are among the beneficiaries who meet all the conditions. You'll find the full list here.
Maintaining social income
- If you are receiving the RSA when you set up your micro-business, your income from your business will not be taken into account when calculating the amount of the RSA for the first 3 months, after which it will only be taken into account up to 62%.
- TheASS is maintained for a maximum of 3 months of activity as a micro-entrepreneur, whether consecutive or not.
- Widow's/widower's allowance continues to be paid during the 1st year of business activity.
What are the conditions for ACRE?
You must not have already received this assistance in the three years preceding your application. The time limit is calculated from the date on which assistance granted for a previous activity ceased.
You need to start a business, but the following events are not considered as starting a business:
- a change of location for your business ;
- a change in the conditions under which you carry out your professional activity;
- resuming your activity in the year of cessation or in the year following.
How do you apply for exemption from social security contributions when starting up as a micro-entrepreneur?
You must apply to Urssaf for ACRE by filling in the dedicated form "Demande de l'aide à la création et à la reprise d'une entreprise (ACRE) pour les auto-entrepreneurs" and attaching the supporting documents requested, depending on your situation. The form and instructions are available on the Urssaf website.
Once you have completed the form and collected all the supporting documents, you have two options:
- or submit your ACRE application when you declare your micro-enterprise;
- or at a later date (no later than 45 days after the CFE acknowledges receipt of your declaration).
The Urssaf has a period of one month from the date shown on your application receipt to decide on your application. If your application is accepted, you will receive a certificate of eligibility for ACRE. If you do not receive a reply from Urssaf within the allotted time, you will be deemed to have been accepted. In this case, we advise you to check with the social security bodies to ensure that the reduced rates to be applied to you are actually taken into account.