There is now a new version of the exemption from URSSAF contributions for unemployed creators and other purchasers of enterprises.
It shall take effect from 1 January 2017 and shall cover all creations and takeovers that have taken place from that moment.
It is now official. The tax benefit enjoyed by unemployed creative workers or business owners has changed somewhat. All new creations or takeovers that have taken place from 1 January 2017 are therefore subject to new regulations.
The details of the reform
The landfill covers a period of twelve months. It is complete when the salary of the person benefiting from it is less than or equal to 75% of the annual maximum fixed by the social security.
Beyond this limit, it must be known that the amount corresponding to this tax relief decreases proportionally and is equal to zero when the wage is equal to the annual maximum fixed by the social security.
A decree clearly defines how the regular decrease is calculated. In addition, the amount of the social security ceiling that may be applied is the annual amount of the ceiling in effect on 1 January of the year in which the various contributions are due.
If it is a period of affiliation of less than one year, the amount will be reduced in proportion to the duration of affiliation.
The system also takes into account the self-employed who belong to the micro-social system. In this case, the cost of the lump-sum contributions due on account of the second year of activity is reduced and the general rates are adjusted.
It should also be noted that there are changes for persons who work as self-employed non-farm workers, as well as methods for determining the reduction in the amount of contributions for health insurance.