Benoît Granger

(self - contractors ?)
in France
Benoît Granger
Professeur à Advancia
June 2010
Benoît Granger
Number of creations doubled in
2009 –but are they
« enterprises » ?
Benoît Granger
Other categories are
Benoît Granger
The Law
 Origin : the Law of modernization of the
economy, August 4, 2008 creates the new
regime of self-contractor. It came into force on
January 1st, 2009.
an easy system for those who want to
undertake, whether jobseekers, employees,
Benoît Granger
Very tiny projects
 To meet this law, the turnover should not
exceed in 2009:
- € 80,000 + VAT for a purchase-resale
business, sales for consumption on and
provision of accommodation (beds and
- € 32,000 plus VAT for the services
(including services to persons and
Benoît Granger
The main points of the
 1. Legal status: sole proprietorship
 2. Simplified creation (and radiation) Simplified and
rapid reporting of activity on the Internet
3. Exemption or optional registration with the Trade
and Companies Register
 4. Simplified contributions on social security.
Contributions are calculated on the income received
during the period selected: 12% of sales activity ;
21.3% of revenues for services
Benoît Granger
 5. You can also opt for the lump sum on the income
tax from your business
6. Accounting requirements eased: A journal detailing
the revenue will be kept; all invoices and documents
relating to purchases, sales and services will be
7. If you opt for payment in discharge of tax revenue,
the company is exempt from business tax for 3 years
(the year of the creation and subsequent two years).
 8. Possibility of declaring home (“principal residence”
and real estate property) out any collateral : intangible
Benoît Granger
40% come from
Benoît Granger
Turnover declared by each
autoentrepreneur : declining !
Benoît Granger
What skills ?
source : APCE – la création d’entreprise en France en 2009 – Mai2010
Operations most
(50-85% self-contractors)
Operations less
(0-35% self-contractors)
Computer repairs, property
personal and domestic
Retail non-store stalls and
markets (sale catalog, Internet at
home ...)
Micro-manufacturing (jewelry,
floral, buttons, sticks ...)
Various specialized activities
(designer, photographer,
translator, interpreter,
Construction Economist ...)
Benoît Granger
Production and distribution of
electricity, gas and steam
Manufacture of machinery and
Retail sale in specialized stores
Land passenger transport
Operations most
(50-85% self-contractors
Operations less
(0-35% self-contractors)
Catering Services
Health activities (Acupuncture,
homeopathy, psychoanalysts,
healers ...)
Various administrative activities
(Secretarial, office administrative
services, micro-call centers ...)
Personal Services (aesthetics,
body care ...)
Textile Manufacturing
Programming, consultancy and
other computer
Clothing industry
Management Consulting
Benoît Granger
Road Transport and freight
services removal
Legal and accounting activities
rental and leasing
Automotive and other
Manufacturing transport
Food Industry
Controls and technical analysis
Thermal equipment installation air
They need (and they ask)
Benoît Granger
But almost a complete
«virtualization » of process
makes it impossible !
 You become an « entrepreneur » (?) by
ten minutes transaction on the Net ! ? !...
 No : it is something else. And worrying
ont the scale of RISKS they take…
Benoît Granger