The Acre (Aid for Creating and Owning a Business) system, created in 2019, is a reform of the old system entitled Accre. Different modifications are foreseen, in particular more flexibility to benefit from these aids, which allow the abolition of social security contributions in the first year of activity of a newly created company. Among self-employed people, who can benefit from this device? Are micro-entrepreneurs worried? What load reductions does it involve? Everything he says about Acre and how it works.
Acre, a system for promoting business creation
Acre allows business creators to benefit from tax exemptions during their first year of operation. The social security contributions that are affected by this system are the contributions of the employer and the workers corresponding to the health insurance, maternity, basic retirement, death due to disability, family benefits.
Self-employed people, however, are responsible for certain social expenses, which are not included in Acre. These are contributions relating to the CSG (general social security contribution), the risk of an accident at work, the compulsory supplementary pension, the National Housing Assistance Fund (Fnal) or even continuing vocational training.
Income conditions also determine the amount of tax relief for social security contributions. Acre’s exemption from social security contributions is total if the beneficiary’s income is less than or equal to 75% of the annual social security ceiling. If they are above this limit, then the reductions are downward. If the self-employed person has an income higher than the annual amount of the Social Security ceiling, he / she does not enjoy any exemption from his / her Social Security contributions.
Acre beneficiaries can combine various grants, such as Nacre (New Business Creation and Acquisition Support). People who receive unemployment benefits can, under certain conditions, benefit from the temporary maintenance of their income or recover their subsidies in the form of paid-in capital in two installments, the Maple.
Who can benefit?
There are award conditions to be eligible for the Acre Plan:
Create or resume an industrial, commercial, artisanal, agricultural or liberal economic activity, in the form of an individual company or enterprise.
- Have effective control over your business.
- Exercising another profession on your own, including for a micro-entrepreneur.
- Not having benefited from Acre for the previous three years.
The following categories refer to the Acre device:
- job seekers compensated
- jobseekers who have not received compensation registered with Pôle emploi for more than six months during the last eighteen months
- beneficiaries of the specific solidarity subsidy (ASS) or the active solidarity income (RSA)
- young people between 18 and under 26 years old
- young people under the age of 30 recognized as disabled
- people who have signed a contract to support business projects (None)
- the creators or buyers of a company located in a priority district of the city (QPV)
- beneficiaries of the shared early childhood education benefit (PreParE)
- the self-employed not covered by the microsocial regime
For all these self-employed people, the award of Acre is automatic, with no administrative formalities to perform.
How does it work for microentrepreneurs?
For the self-employed, who enter the microsocial regime, the allocation of Acre is not automatic, unlike the other categories of self-employed. An application must be submitted to Urssaf by filling in the form “application for assistance in setting up and taking over a business (Acre) for self-employed entrepreneurs”.
This document must be submitted no later than 45 days after the submission of the declaration of creation or takeover of a business. Urssaf can then request supporting documents within one month of receiving the request. If the administration does not respond to the micro-entrepreneur in this particular framework, then the aid is granted without further difficulty. The micro-entrepreneur benefits from exemptions from charges which, unlike other entrepreneurs, may vary according to the company’s turnover, as well as its activity. However, most self-employed people can benefit from the Acre system.
(For the writing of the hREF agency)