Retirement of the micro entrepreneur the guide

How to get retirement as a micro entrepreneur ?

After a certain age, we all have to stop working to take advantage of our time. Whether you are active or not, we always need a source of income to finance our needs. Hence the importance of the retirement pension. But how to get it when you are micro-entrepreneur ?

A few words on the status of micro-entrepreneur

The micro-entrepreneur is the one who launches alone in entrepreneurship By choosing the micro company. He can embark on his project while being an employee, a job seeker or even a retiree. This allows him to combine the income of his investments with those from his salary, his unemployment benefits or his retirement.

The micro-entrepreneur benefits from simplified administrative formalities For the creation of your business. The micro-enterprise regime offers it a simpler business management method thanks to the reduction in accounting. The calculation of taxes and social charges due is also simplified.

Within his business, the micro-entrepreneur carries the non -employee worker status (TNS). It is a person who exercises an activity without being an employee. In other words, he is a business manager who invests in his account and who exercises his activity in their own name.

To take advantage of the micro entrepreneur regime, you must create:

  • either an sole proprietorship or IS,
  • Either a SARL with a single partner or a single -person company with limited liability (EURL).

micro-entrepreneur status

To obtain retirement on his activity as an entrepreneur, the micro entrepreneur must contribute

The micro-entrepreneur must Contribute to be entitled to his retirement pension. For this, he settles his various social charges with the URSSAF. This is the social package including life insurance, health insurance, disability insurance, etc.

URSSAF then takes care of redistributing contributions to the various organizations to which the micro-entrepreneur is affiliated.

The pension fund to which the micro-entrepreneur depends according to the nature of the activity carried out by his business:

  • Social Security of the self -employed (SSI) for merchants, craftsmen and unregulated liberal professions.
  • Interprofessional provident and life insurance fund of liberal professions (CIPAV) for the regulated liberal professions.

Being self-employed requires’be organized and organized so that you can best prepare your retire.

Contributions calculated on the basis of the company’s turnover

The amount of social security contributions from the micro-entrepreneur is determined by applying a turnover rate business. And this, after a lump sum reduction is applied to determine the profit of the company (income from the micro-entrepreneur).

Table showing the rate of the reduction rate and the tax rate for the micro-entrepreneur:

The declaration of turnover micro entrepreneur

Which can change in 2022 for micro-entrepreneurs

Here are some measures planned in the ” Independent plan Announced by the President of the Republic and who will be integrated into the finance bill for 2022.

For the sole proprietorship

  • Deletion of the legal form;
  • Measure to protect the personal heritage of the entrepreneur;
  • Possibility to opt for the IS in terms of taxation;
  • Facilitation of the transition from micro-enterprise to society.

Regarding social protection

  • Drop in the cost of membership in individual voluntary insurance (drop by 30 %);
  • Immediate declaration of revenues (deletion of the 90 -day period);
  • Limitation of the status of collaborating spouse at 5 years, possibility for cohabiting cohabits to opt for this status.

For the training of the independent

Doubling of the training tax credit for very small businesses whose workforce is less than 10 employees.

For the minimum wage

The hourly gross minimum wage increased, it went from € 10.48 in 2021 to € 10.57 from January 1, 2022.

This is the essential information to know about the right to retirement of the micro-entrepreneur. The new measures applied in 2022 will make the micro-enterprise more attractive.