If you're interested in becoming an autoentrepreneur, you've probably heard of the RSI, which since January 1, 2018 has become the SSI (Sécurité Sociale des Indépendants). As a self-employed professional, you'll be obliged to join this organization. Nevertheless, rest assured, for micro-entrepreneurs, the operation of the SSI is much simpler than for other statuses, and that's actually the whole point of it. Whether you're making declarations or making payments, it's easy and straightforward. Here's everything you need to know about how the autoentrepreneur social scheme works.
What protection does a self-employed entrepreneur have under the Sécurité Sociale des Indépendants scheme?
In general
Even if you benefit from a simplified scheme, your rights are the same as for all other self-employed workers affiliated to the SSI. In particular, you benefit from health and maternity insurance, as well as pension rights.
In the case of combination with salaried employment
It's not uncommon for salaried employees to adopt the status of micro-entrepreneur to supplement their full-time or part-time work. If this is the case, you will still be affiliated to the general social security scheme as a salaried employee for your health insurance, unless you choose to join the self-employed scheme.
On the other hand, you validate quarters for retirement through the SSI in the same way as any self-employed person, or as if your autoentreprise were your only activity, independently of your salaried activity.
Conditions for triggering rights
To trigger your rights, you must meet certain conditions, particularly in terms of sales. For example, if your annual sales are less than €3,862.80, you will receive no daily sickness benefit. Above this threshold, the daily benefits paid correspond to 1/730th of the average annual income over the last 3 calendar years, up to the Social Security ceiling.
Similarly, entitlement to maternity benefits is subject to 10 months' membership at the presumed date of childbirth, with previous periods of membership taken into account.
Finally, depending on your activity, a minimum annual sales figure is required to validate one or more pension quarters.
What are the various autoentrepreneur contributions?
The main advantage of autoentreprise is the simplicity of its social contributions system. Calculating your contributions to the Sécurité sociale des Indépendants is therefore relatively straightforward, involving simplya percentage of your sales. This rate depends on your activity:
| Activity | Contribution rates |
|---|---|
| - Purchase-resale - Catering - Lodging (BIC) | 12,8 % |
| Provision of craft and commercial services (BIC or BNC) | 22 % |
| Liberal profession governed by CIPAV (BNC) | 22 % |
In addition to these social security contributions, there is a contribution to professional training. You are eligible for training once you have been in business for one year and have positive sales.
Like social security contributions, the CFP (Contribution à la Formation Professionnelle) is calculated at a rate applied to gross sales, depending on your type of business. + Merchants: 0. 1% + Professions: 0.3% + Craftsmen: 0.3
Withholding tax on income
Autoentrepreneurs can opt to pay income tax at source. They then pay this tax as a percentage of their sales, at the same time as their social security contributions. This is only possible under certain conditions. In 2018, your reference tax income for 2016 must not exceed €26,818 per unit of family income in 2016 to qualify.
The rate applied is fixed and depends on the nature of your business. + 1% for sales or accommodation activities (excluding rental of furnished residential premises, for which the rate is 1.7%). + 1.7% for service-providing activities classified as BIC (bénéfices industriels et commerciaux). + 2. 2% for services or self-employed activities classified as BNC (non-business profits).
This deduction is in addition to the various social security contributions. This payment is final and non-refundable.
Declare and pay to SSI
When should you pay your social security contributions?
Payment of social security contributions to Sécurité Sociale des Indépendants can be made at a rate chosen by the insured. There are 2 possibilities: + Quarterly payment: sales declaration from the 1st of the month following the end of the quarter (April, July, October, January), payment from the 30th or 31st of the same month or 1st of the following month. + Monthly payment: sales declaration from the 1st of the following month, payment from the 30th or 31st of the same month or 1st of the following month.
The autoentrepreneur's choice is valid for one calendar year. To change payment method, a request must be made to the administration before October 31 for the following year.
How do I declare my sales and pay my contributions?
The sales declaration is a very simple formality to complete, and does not require the involvement of an accountant. It can be made online, on the autoentrepreneur.fr website, which allows you to pay by telepayment or credit card. It can also be done by post, by filling in the form you receive and returning it with payment: + to the Sécurité sociale des Indépendants payment center if you're a craftsman or shopkeeper + to Urssaf if you're a self-employed professional.
Please note! Make sure you complete your SSI declarations on time, otherwise you'll incur late payment surcharges that may be higher than your contributions! Even zero sales must be declared.
You now know everything there is to know about the autoentrepreneur social scheme. This simplified system is ideal for starting out in the adventure of entrepreneurship, enabling you to make a name for yourself and develop a clientele without taking risks. It's the ideal status for a complementary activity.
