In addition to tax measures or measures for employees, the 3rd Amending Finance Act 2020 also includes measures for the self-employed workers. The main measures are listed below.
1/ Reduction of contributions for self-employed workers
Self-employed workers who are not covered by the micro-social regime (auto-entrepreneurs) will benefit from a reduction in their personal social security contributions in 2020 depending on the sector in which they carry out their main activity.
The sectors of activity concerned are :
- Tourism
- Hotels
- Catering
- Sport
- Culture
- Air transport
- Events
It is also specified that the sectors whose activity is dependent on the above-mentioned sectors and which have suffered a significant decline in their revenues will benefit from the reduction (NB: the precise list of sectors and the terms and conditions of application will be set by decree at a later date).
Self-employed workers working in a company that has been banned from working for the public will also benefit from the scheme.
The amount of this reduction may take the form of a rebate, but the practical procedures for determining this reduction will be the subject of a subsequent decree.
This reduction will apply exclusively to contributions due to the URSSAF and MSA.
Additional information:
- No reduction is planned for the regularizations due for the year 2019;
- In case of too low modulation of his 2020 contributions, the self-employed worker should not have to bear any penalties. In any case, when the payment of contributions resumes in September 2020, URSSAF automatically applies a modulation of 50% of the last income.
2/ Exemption from contributions for self-employed persons
Self-entrepreneurs operating in the sectors previously listed (subject to further details to be specified by decree) will be exempt from contributions for the months of March to June 2020. If they have been banned from receiving the public, the period is reduced from March to May 2020.
If these revenues have previously been declared, the auto-entrepreneur could deduct them from his next declaration.
3/ Clearance and remittance plan
Self-employed workers who are not covered by the micro-social regime (auto-entrepreneurs) will be able to request a plan for the settlement of their social security contributions. This plan will integrate the contributions due on June 30, 2020 but may also include those recorded on October 31, 2020.
It should be noted that only the contributions due to the URSSAF are concerned.
If the self-employed worker complies with the schedule, the remittance of penalties will then be automatic.
At the same time, if the self-employed worker’s activity has decreased by at least 50% between February 1 and May 31, 2020, and if he has not benefited from the reduction in contributions, he may request a partial remission of his 2020 contributions.
The notion of reduction of activity is to be specified by decree.
In all cases, the amount of the rebate will be capped at the amount equivalent to the reduction in contributions. The rebate will be granted by the director of the fund concerned.
All our teams remain at your disposal for any further information concerning these measures: do not hesitate to contact us!
