Company Creation or Recovery Assistance (Acre)
Verified 26 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Aid for the creation or resumption of a company (Acre) consists of temporary exemption from social contributions at the beginning of the activity. The benefit of Acre and the formalities to be carried out differ for micro-entrepreneurs (" self-employed ").
Micro-entrepreneur
Aid for the creation or take-over of a company (Acre) is a scheme designed to encourage entrepreneurs to create or resume a company.
The beneficiary of the Acre benefits from a exemption from 50% on his social contributions until the end of 3e calendar quarter after the company's date of registration.
Please note
To benefit from the Acre as long as possible (up to 12 months), it is advisable to make your request at the beginning of the calendar quarter (January, April, July or October).
As a reminder, the amount of social contributions varies depending on the nature of the activity.
Example :
A micro-entrepreneur starts his online sales activity (e-commerce). As a trader, the amount of his social contributions corresponds to 12.30% its turnover.
He shall complete his application for Acre at the same time as his declaration of commencement of activity (registration), on June 3, 2024.
In receiving the Acre, the amount of its contributions shall be reduced to 6.20% its turnover, until march 31, 2025.
Here, the benefit of Acre expires after 10 months only. By applying in April (beginning of calendar quarter), the micro-entrepreneur would have received Acre until the same deadline (March 31, 2025) but for 12 months.
The Acre must not be confused with 2 devices:
- Recovery and company Creation Aid (Arce) : financial aid paid by France Travail (formerly Pôle emploi) consisting in receiving 60% of unemployment benefits in the form of capital.
- Support for the creation of company in the region (ex-Mother of Pearl) : each region offers a support system for company creation (replacing mother of pearl since 2017). Depending on the region, the support may consist of assistance in setting up the creation project, aid in its financial structuring and/or monitoring the development of the company.
To benefit from Acre as a micro-entrepreneur, you must be in any of the following :
- You're touching Return to Employment Assistance (RWA) or the professional security allowance (ASP).
- You have been an uncompensated jobseeker on the jobseeker list for more than 6 months in the last 18 months.
- You're touching the RSA: titleContent or the specific solidarity allowance (SSA).
- You are between 18 and 25 years old (or 29 years old if you are recognized as disabled).
- You are under 30 years of age and do not meet the previous employment conditions to receive unemployment benefits.
- You are employed or dismissed from a company in backup procedure, in judicial redress or judicial liquidation and picking up a company.
- You're unemployed and you signed a company Project Support Contract - Cape Town.
- You create or resume a company in a Priority City Policy District (QPPV).
- You're touching the Shared Child Education Benefit (PreParE).
Warning
You must be in start of activity and not have benefited from the Acre during the 3 previous years (under another company creation or take-over).
Acre is not automatic pitch for micro-entrepreneurs. Acre’s application must be submitted from the start of business.
When finalizing your activity report on the company Formalities Window site, immediately forward Acre's application from theUrssaf messaging space.
You must pass on the subsequent documents :
- Acre Application Form full
- Justification for the creation of an activity (downloadable from the formalities window)
- Documents justifying your eligibility (see table below).
Eligibility criteria for the Acre exemption | Supporting documents to be provided (copy of original) |
---|---|
Job-seeker compensated | Notification of entitlement or last payment document |
Unpaid job seeker registered in France Labor 6 months in the last 18 months | Registration history for France Travail |
Beneficiary of Active Solidarity Income (RSA) or Specific Solidarity Allowance (SSA) | Proof of entitlement to or receipt of the aid mentioned |
Young people aged 18 to 25 | For children under 26, the proof of date of birth is sufficient |
Person under 30 without compensation (insufficient length of service for entitlement) or person under 30 recognized as disabled |
|
Employee or person dismissed from a company for the purpose of safeguarding, reorganization or winding-up proceedings which takes over the company's activity | Copy of the judgment opening the winding-up proceedings or, failing that, a certificate from the liquidator, the administrator or the Judge-Commissioner. |
Person who has entered into a Cape (company project support contract) | Copy of company Project Support Contract (Cape) |
Person building a company within a priority city policy area (QPV) | Justification of the address of the establishment where the activity is carried out in the QPV |
Child Education Shared Benefit (PrePare) Recipient | Notification of entitlement to the benefit in respect of the last payment |
FYI
The Urssaf provides a practical sheet for complete the Acre request step by step.
To benefit from the Acre as long as possible (up to 12 months), it is advisable to make your request at the beginning of the calendar quarter (January, April, July or October).
The Ussaf shall take a decision on the application within a period of 30 days. In the absence of a response, the Acre is considered to be tuned.
Other situations
Aid for the creation or take-over of a company (Acre) is a scheme designed to encourage entrepreneurs to create or resume a company.
The beneficiary of the Acre benefits from a exemption from social contributions for 12 months. The exemption may be total or partial.
Please note
This is an exemption from contributions for sickness, maternity, basic pension, old age, invalidity, death and family allowances.
The Acre must not be confused with 2 devices:
- Recovery and company Creation Aid (Arce) : financial aid paid by France Travail (formerly Pôle emploi) consisting in receiving 60% of unemployment benefits in the form of capital.
- Support for the creation of company in the region (ex-Mother of Pearl) : each region offers a support system for company creation (replacing mother of pearl since 2017). Depending on the region, the support may consist of assistance in setting up the creation project, aid in its financial structuring and/or monitoring the development of the company.
The amount of the exemption depends on annual income of the beneficiary (the income taken into account when reporting real income):
- Exemption is total if the working income is less than 75% the annual Social Security ceiling (PASS), i.e. less than €34,776
- The exemption becomes degressive if the professional income is between 75% and 100% the annual ceiling for social security, i.e. between €34,776 and €46,368
- Exemption is not not applicable when the occupational income reaches or exceeds the annual Social Security ceiling, or €46,368
Please note
During this exemption period, the Head of company acquires quarters for retirement with the plan of his new activity, according to his income. For the supplementary retirement of self-employed persons, the entitlements are validated on the basis of the contributions paid (no exemption).
Acre shall be open to persons who start or resume a professional activity or who undertake the exercise of another self-employed profession:
- Or on a self-employed basis individual business : creation or resumption of a non-micro-company The activity may be industrial, commercial, craft, liberal or agricultural. In addition, collaborating spouses who have opted for the revenue-sharing basis of the Head of company, may also benefit from the Acre exemption (provided that the Acre exemption of the Head of company is in progress). Thus, the Acre exemption will automatically apply to the income share of the collaborating spouse, for the remaining period of exemption of the head of company.
- Either as a business (SARL/EURL, SAS/SASU, SA, etc.) provided that they are effectively controlled. Effective control is allowed if you respect one of the following conditions :
- You own, personally or with your spouse, Civil partnership partner, cohabiting partner or your ascendants and descendants, more than 50% capital, of which at least 35% in a personal capacity.
- You run the business and hold, personally or with your spouse, Civil partnership partner, cohabiting partner or your ascendants and descendants, at least 1/3 capital, of which at least 25% on a personal basis, provided that another partner does not hold more than 50% capital.
- Applicants who together hold more than 50% capital, provided that one or more of them are directors and that each applicant has a capital share equal to at least 1/10e on behalf of the principal partner.
This control condition shall be fulfilled for at least 2 years from the creation/takeover of the company. Otherwise, the Urssaf may withdraw the benefit of the Acre and demand the refund of the contributions from which the contractor has been exempted.
Warning
To qualify for the Acre, you must not have received the device during the 3 previous years (under a previous activity).
During the exemption period, you will acquire quarters for retirement with the plan of his new activity, according to his income. For the supplementary retirement of self-employed persons, the entitlements are validated on the basis of the contributions paid (no exemption).
You have no no formalities to be carried out to benefit from Acre.
Acre is obtained automatically upon the creation or takeover of a company, provided that it has not benefited from Acre during the 3 previous years (under a previous activity).
Acre beneficiaries (micro-entrepreneurs)
Effective control of business
Removal of the Acre
Duration of the Acre
ACRE Recipients
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