To benefit from the ACRE scheme, you need to meet certain conditions. It supports the creation or takeover of a business. Certain provisions of the Finance Act define its position. You should also be aware of the tax exemptions available under the ACRE scheme (formerly ACCRE).
What ACRE can be used for
New entrepreneurs and those taking over an organization can benefit from ACRE, which provides exemption from all or part of certain social charges. Numerous changes have been made to the list of beneficiaries, the formalities for companies and the exemption rate. In addition to health insurance, disability, maternity, basic old-age, family benefits and death, the social security contributions exempted from tax are health insurance, disability, maternity, basic old-age and family benefits. CSG-CRDS, industrial accidents, housing assistance, supplementary pension programs, vocational training and transport payments are not included in the ACRE system.
Who is ACRE for?
If you wish to benefit from ACRE, you must be on the list of people eligible for the exemption. The Finance Act has modified this list since January 1, 2020. ACRE is a form of financial aid for entrepreneurs and business owners. You can benefit from ACRE if you work in a liberal profession in addition to your micro-entrepreneur activity. ACRE is available to people in various professions: agricultural, craft, commercial, industrial and liberal. If you do not control the company you have created, you will not be eligible for ACRE. To qualify for ACRE, you must meet certain conditions.
You are eligible for ACRE if you own at least 35% of the company’s shares, or if you and your spouse, children or parents own at least one-third. You can use this method even if you share your capital with your spouse, children or parents. You are eligible for the ACRE plan as long as you manage the company and own at least one-third of the shares. The partners of a company can benefit from ACRE independently if they collectively hold at least half of the company’s capital.
The ACRE program is designed for people who who are unemployed or looking for work. They must also belong to one of the following categories : be looking for a job through Pôle emploi, be looking for a job through RSA from Pole emploi, be looking for a job through ASS, be aged between 18 and 26, be aged 30 or under and be classified as disabled, be in receivership, a company in receivership, compulsory liquidation or safeguard proceedings, part of the Cape program, part of the PreParE program, self-employed and not subject to the micro-social regime, or creating or taking control of a company in a privileged urban district of the commune.
ACRE technology enables those who use it to benefit from NACRE services. NACRE is a new type of assistance created to help and provide technical support to beneficiary entrepreneurs. The NACRE program is aimed at entrepreneurs who are in the process of setting up a business. It’s important to remember that ACRE and ARCE are not identical. You can receive partial unemployment benefit in the form of a lump sum as soon as you start working under the ARCE program. After 6 months, the balance will be paid to you. You must hold an ARCE to be eligible for this financial assistance. You can start work as soon as you receive a back-to-work allowance. It is specially designed for unemployed creators.
Also worth reading: ARCE
In addition to this financial aid, you can combine the ACRE with several temporary minimum social benefits: the RSA, ATA, ASS, widow’s allowance, ASS, all of which are available during the first year of operation of your company. With so many different types of assistance available, you need to choose the one that best suits your sector of activity, your geographical location, your personal situation and so on. They can be a cost-effective way to advertise.
How to benefit
ACRE is an excellent development tool for your company. For unemployed creators, ACRE offers a chance to establish their professional career. For those taking over a business, ACRE can help them get their business back. He helps them set up their business. For people planning to start or take over a business, ACRE is automatically granted. They do not need to make a special request. However, micro-business owners are difficult to identify. To qualify for funding, they must submit an application to Urssaf. It is aimed exclusively at the self-employed. You can submit a project file as part of your application, or up to 45 days later.
The benefits of ACRE
For self-employed workers
Non-independent workers covered by the micro-social scheme are not included in this category. Contributions are reduced according to amount and payment. There are 3 types of exception in this category: 1) Total exemption: This category includes self-employed workers who are not covered by the micro-social scheme. 2) Degressive exemption: Self-employed workers not covered by the micro-social scheme are included if their salary is not less than €41,136. 3) Non-applicable exemption: This exemption is granted when sales exceed €41,136. ACRE attributes are no longer available, but reduced fees for the first day of the month or three months following the overrun apply. In addition to compulsory social charges, there are also charges for professional training.
Auto-entrepreneurs are subject to the micro-social system. Previously, auto-entrepreneurs could benefit from a 75% reduction in social charges for three years (today, auto-entrepreneurs can only benefit from a 50% reduction in social charges for one year). Since you can predict the amount of charges you’ll have to pay in advance, you can calculate your contribution based on your company’s revenues. The amount of contributions is calculated by multiplying your company’s revenues by a cost factor, which varies according to your company’s sector.
ACRE benefits from a 50% exemption on the amount of contributions required by recipients to cover the cost of goods, housing and food. The usual contribution rate is 12.8%, butthe person receiving ACRE will pay only 6.4%. Liberal professions (BNL) benefit from a 50% exemption, reducing the contribution rate from 22% to 11%. The same applies to craft and commercial services. The contribution rate will return to normal at the end of the one-year period. In addition, your business income must be less than €41,136 to qualify for the exemption. This is the annual ceiling set by the French social security system.
Sophie Pereira est auteur pour le magazine TIH-Business spécialisé dans les questions d’emploi. Elle est titulaire d’un master en sciences sociales et travaille comme journaliste depuis plus de 15 ans. Sophie est également consultante, formatrice et conférencière sur des sujets liés au marché du travail, à la diversité, à l’inclusion et à l’entrepreneuriat.