Auto Entrepreneur

[Marielle]

My husband is registered as a micro-entreprise and has now reached age 60.  Does anyone know if it will be possible for him to de-register as a micro-entreprise and re-register as an auto-entrepreneur w.e.f. 1.1.09 which means he will pay less in social charges?

Thanks in advance.

Marielle

[Valerie_50]

Hi Marielle,

There is a bit of confusion here: the auto entrepreneur is a micro entreprise, but with some simplified registration process and the ability to pay your social charges & income tax according to your actual turnover. Unfortunately, you won't be able to de-register your company to start again as an auto entrepreneur. If you have registered recently, they will be an option for the owner of a micro entreprise to opt for the regime micro social, which enables you to pay your social charges according to your actual turnover.

If your business has been going for a few years (> 3 years)  there is no benefits in opting for the new scheme, as your social charges will already be based on your real activity and you should already have paid all your taxes up-dates for year 1 & 2. If you created your company this year what you could do is write to the body collecting your social charges (RSI or URSSAF) and state your estimated turnover for 2008. Then ask them to base your cotisation for next year on your 2008 figures for more accuracy.

[Kitty]

Val-50.  I have sent you a PM.

[Will]

If you are worried about being asked to pay cotisations based on estimates of income rather than actual income, then, just as Val50 says, you can opt for the régime micro social, also known as 'bouclier social', which works in exactly the same way as autoentrepreneur. In fact the autoentrepreneur is based on this regime, which came in to being earlier this year. The main difference is that autoentreprenuer offers an option for simplified registration - if you are already registered then this will not be of interest.