New rules since April 1

Self-employment bonus (ATI) rules have changed. Two decrees dated March 30, published the next day in the Official Gazette, detailing the new conditions for granting ATI to one, and determining the amounts owed to the other, in particular in implementation of Article 11 of the February 14, 2022 law supporting. of independent professional activity.

The device, which was created by the law of September 5, 2018 for the freedom to choose one’s professional future and entered into force on November 1, 2019, has not been found in public, as evidenced by the data sent on March 3, 2021 by Rep. La. République en Marche (LREM) Dominique Da Silva to his colleagues in the Social Affairs Committee. “Sixteen months after the implementation of ATI, Pôle emploi has just told us that only 911 applications to date have resulted in compensation, compared to the approximately 30,000 beneficiaries expected according to the impact study attached to the bill,” the elected official informed and quoted the decision of the “Mission on Personnel Grants” On their own in the context of the health crisis,” a report published on the National Assembly website quoted.

Section 11 of the Act in favor of independent professional activity changed some of the initial rules of ATI. In accordance with Article L. 5424-25 of the Labor Code as amended by text, employees who were self-employed in connection with their last activity, who fulfill the resource conditions, are entitled to bonuses from the previous period of activity. The previous income from the activity and:

  • His company was the subject of a judgment to open a liquidation by order of the court, except in certain special cases (liquidation by order of the court after cessation of activity or after the death of the debtor who is a natural person);
  • or a company that has been subject to receivership proceedings, when the adoption of the receivership plan by the court is subject to the replacement of the director;
  • or whose company has been subject to a declaration of complete and final cessation of activity either with the competent business procedure center or with a single body, when such activity is not economically viable, the invalid nature must be certified by a trusted third party.

If the first two criteria for opening already exist, then the law in favor of independent professional activity added the third criterion.

Minimum earned income of €10,000 during a reference period

According to the decree on the new conditions for granting ATI, eligible persons must provide evidence of previous income from the activity equal to or more than 10,000 euros calculated during a reference period, and not more than 10,000 euros per year.

The status of the previous income from the activity is assessed on the basis of:

  • The calendar year that gave rise to the highest income, when the last tax returns correspond to two full years of activity;
  • The calendar year that was the subject of the last tax return corresponding to a full year of activity, when only one tax return is available that corresponds to a full year of activity;
  • The calendar year in which the last tax return was issued based on income recalculated to correspond to a full year of activity, when no tax return corresponding to a full year of activity is available.

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Consistency of the futility of the activity

The same decree establishes the consistency of the non-viable nature of the activity. This characteristic corresponds to a reduction of at least 30% in the income declared by the self-employed worker in relation to the income tax corresponding to the activity of the self-employed person. This decrease is evaluated according to the procedures provided in the text.

For the self-employed whose activity is subject to the corporate tax system, the criteria for inapplicable activity are:

  • a decrease in income of at least 30% assessed under the conditions established by the decree;
  • The stability or decline of the company’s results during the considered period.

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Data provided by trusted third party

The invalid nature of the activity is attested by a trusted third party, whose decree indicates that it is necessarily a chartered accountant or an authorized person of the institution of the consular network of the sector of activity to which the self-employment belongs. .

According to the text, the trusted third party gives the self-employed worker a document certifying the invalid nature of the activity, including in particular these data:

  • The surname and first name of the self-employed worker;
  • Siret number of the company;
  • The total duration of the business of the self-employed person;
  • The amount of income earned in the year received from the activity of a self-employed person;
  • The level of decline in earned income in terms of value and proportion;
  • Where applicable, the company’s tax score for the last two fiscal years used to assess the invalid nature of the activity.

A copy of the cessation of activity declaration must be attached to this certificate when submitting the replacement request.

The rules of the decree entered into force on April 1, for applications submitted from that date and fulfillment of the conditions for opening the right to ATI.

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Until then, according to a decree of September 20, 2019 (previous article 5424-74 of the Labor Code), the daily amount can reach:

  • €26.30 in mainland France, Guadeloupe, Guyana, Martinique, Reunion, Saint Barthelemy, Saint Martin and Saint-Pierre-et-Miquelon;
  • 19.73 euros in Mayotte.

Other new decrees issued on March 30, which also entered into force on April 1, amend the aforementioned article in the Labor Code. They provide these daily amounts in mainland France, Guadeloupe, Guyana, Martinique, Reunion, Saint Barthelemy, Saint Martin and Saint-Pierre-et-Miquelon:

  • 26.30 euros for the lump sum;
  • €19.73 minimum amount.

In the event that the lump-sum amount is greater than the average monthly amount of previous activity income received during the previous activity period to which the right to ATI is subject, the allowance is reduced by the same amount, without it it may be less than this minimum amount (Article L. 5424- 27 of the Labor Code).

In Mayotte, the total amount is 19.73 euros, the minimum amount is 13.15 euros.

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Taymour Ajuri

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