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Help Create or Resume a company (Acre)

Verified 01 January 2022 - Legal and Administrative Information Directorate (Prime Minister)

Aid for the creation or takeover of a company (Acre) consists of a partial exemption from social security contributions business start exemptionand support during the first years of activity. It also allows certain beneficiaries to claim other forms of aid. Acre's terms and conditions (beneficiaries, formalities and exemption rates) depend on the date of your subscription to the device (since 1to January 2020 or earlier).

Since 2020

You must be in one of the following situations:

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Create or resume company

You create or take over an industrial, commercial, artisanal, agricultural or liberal business activity in the form of individual business or business, provided that you exercise effective control over it.

If you are a business, you are considered to have effective control if you are:

  • You hold, either personally or with your Civil partnership partner, partner, partner, or ascendant, more than 50% capital, of which at least 35% personal
  • You direct the business and hold, personally or with your spouse, Civil partnership partner, partner or ascendant or descendant, at least 1/3 of the capital, including 25% on a personal basis, provided that no 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 from the principal shareholder.

This control condition must be met for at least 2 years from the creation or resumption of the company.

The scheme does not concern an activity within an association, an economic interest group (EOG) or an employers' group.

Other independent activity

You are self-employed, including self-employed.

Warning  

You must not have benefited from the Accre device in the last 3 years.

You must be in one of the following situations:

Independent under micro-company

You must complete a form:

Request company Creation and Recovery (Acre) Help

Your request should be addressed to the Urssaf:

  • at the time of filing your creation or recovery file,
  • or 45 days following this deposit.
Who shall I contact
Other

You do not have to apply for Acre. Help is automatically paid.

You can be exempt from social contributions depending on the amount of your business income.

Revenues below €30,852

The exemption is complete when your income is less than €30,852 in 2021.

The exemption covers contributions for:

  • health insurance, maternity, disability, death,
  • family benefits,
  • basic old-age insurance.

Contributions relating to CSG-CRDS, at accident at work risk, at supplementary retirement, in the National Housing Fund (Fund), at continuing vocational training and at the transport payment are not exempt.

The exemption starts from:

  • of the company's start of activity, if you are an employee
  • or the effective date of affiliation, if you are self-employed.

The duration of the exemption is 12 months.

Revenue between €30,852 and €41,136

The exemption becomes degressive when the income is between €30,852 and €41,136.

The decreasing amount of Acre shall be calculated as follows: amount of the exemption = (Contributions due for €30,852 / €10,284)€41,136 - income or remuneration).

The exemption covers contributions for the following benefits:

  • Health insurance, maternity, disability, death
  • Family benefits
  • Basic old-age insurance

Contributions relating to CSG-CRDS, at accident at work risk, at supplementary retirement, in the National Housing Fund (Fund), at continuing vocational training and at the transport payment are not exempt.

The exemption starts from:

  • of the company's start of activity, if you are an employee
  • or the effective date of affiliation, if you are self-employed.

The duration of the exemption is 12 months.

You benefit from an exemption from social security contributions 50% in the year following the company's commencement date (1ere period).

The normal contribution rate applies thereafter (2e period).

The payroll tax is calculated by applying to the turnover generated by the company's activity a rate that varies according to your industry. Thus, you know in advance the amount of contributions to pay.

Rate of social contributions by type of activity for Acre beneficiaries

Activity Type

1ere period: 50% exemption

2e period: normal rate of contribution at the end of the Acre

Activity of buying, reselling and selling of foodstuffs to be consumed on the spot and of accommodation services (BIC: titleContent)

6.4%

12,8%

Provision of craft or commercial services (BIC: titleContent and BNC: titleContent) and unregulated professions (BNC: titleContent)

11%

22%

Regulated liberal professions under the inter-professional pension fund and old age insurance (BNC: titleContent)

11%

22%

Special case: rent of furnished tourist classified

3%

6%

Revenues exceeding €41,136

There is no payroll tax exemption when your income from activities exceeds €41,136.

Acre can be combined with new support for company creation or recovery (Mother of Pearl) in the context of assistance in setting up, structuring and starting your business.

If you receive the ARE, you can apply for Help with Recovery or company Creation (Arce).

If you perceive ASS , you can combine your allowance with the income of your employed or self-employed activity.

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You get RSA

Business income is not included in the calculation of the amount of RSA: titleContent during the first 3 months of activity. Then they are taken into account up to 62%.

You see the ASS

Maintenance ofASS: titleContentduring a maximum period of 3 months, consecutive or otherwise, of the company's activity.

From 4e months of professional activity, it is no longer possible to combine the Acre and the ASS.

At the end ofe The following month, Pôle emploi will send you an email. This letter informs you that you may collect, subject to conditions activity premium in addition to your professional activity.

You see the Ata

Maintenance ofAta: titleContent during the first 6 months of the company's activity

You receive a widow's allowance

Maintenance of the allowance during the company's 1st year of operation

Until 2019

You must be in one of the following situations:

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Create or resume company

You create or take over an industrial, commercial, artisanal, agricultural or liberal business activity in the form of individual business or business, provided that you exercise effective control over it.

If you are a business, you are considered to have effective control if you are:

  • You hold, either personally or with your Civil partnership partner, partner, partner, or ascendant, more than 50% capital, of which at least 35% personal
  • You direct the business and hold, personally or with your spouse, Civil partnership partner, partner or ascendant or descendant, at least 1/3 of the capital, including 25% on a personal basis, provided that no 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 from the principal shareholder.

This control condition must be met for at least 2 years from the creation or resumption of the company.

The scheme does not concern an activity within an association, an economic interest group (EOG) or an employers' group.

Other independent activity

You are self-employed, including self-employed.

Warning  

You must not have benefited from the Accre device in the last 3 years.

Acre is open to all new company creators and takers.

There is no request to take advantage of the Acre. The device applies to any company creation or recovery.

You can be exempt from social contributions depending on the amount of your business income.

Revenues below €30,852

The exemption is complete when your income is less than €30,852 in 2019.

The exemption covers contributions for:

  • health insurance, maternity, disability, death,
  • family benefits,
  • basic old-age insurance.

Contributions relating to CSG-CRDS, at accident at work risk, at supplementary retirement, in the National Housing Fund (Fund), at continuing vocational training and at the transport payment are not exempt.

The exemption starts from:

  • the start of the company's activity, if you are an employee,
  • or the effective date of affiliation, if you are self-employed.

The duration of the exemption is 3 years.

The period of the exemption may be extended when the company created or resumed falls within the scope of the micro-company regime. The same applies where the persons concerned have opted for the "micro-BNC" diet.

You are no longer exempt from contributions if the condition of effective control of the business created or resumed ceases to be met within two years of the creation or resumption.

Revenue between €30,852 and €41,136

The exemption becomes degressive when the income is between €30,852 and €41,136.

The decreasing amount of Acre shall be calculated as follows: amount of the exemption = (Contributions due for €30,852 / €10,284)€41,136 - income or remuneration).

The exemption covers contributions for the following benefits:

  • Health insurance, maternity, disability, death
  • Family benefits
  • Basic old-age insurance

Contributions relating to CSG-CRDS, at accident at work risk, at supplementary retirement, in the National Housing Fund (Fund), at continuing vocational training and at the transport payment are not exempt.

The exemption starts from:

  • of the company's start of activity, if you are an employee
  • or the effective date of affiliation, if you are self-employed.

The duration of the exemption is 3 years.

The period of the exemption may be extended when the company created or resumed falls within the scope of the micro-company regime. The same applies where the persons concerned have opted for the "micro-BNC" diet.

You are no longer exempt from contributions if the condition of effective control of the business created or resumed ceases to be fulfilled within 2 years of the creation or resumption.

The length of time you receive Acre is calculated in periods. One period equals 4 calendar quarters.

1ere period starts on the date of creation of your activity and extends to the end of the 4e next quarter.

Rates are decreasing over the following 3 periods:

  • 75% of exemption during 1ere period (until end of 4e calendar quarter following the start of the business)
  • 25% 2e period (next 4 quarters)
  • 10% 3e period (next 4 quarters)

From 4e This year, you are subject to the same payroll tax as other micro-entrepreneurs.

The payroll tax is calculated by applying to the turnover generated by the company's activity a rate that varies according to your industry. Thus, you know in advance the amount of contributions to pay.

Rate of social contributions by type of activity for Acre beneficiaries

Activity Type

1ere period: 75% exemption

2th period: 25% exemption

3th period: 10% exemption

Normal rate of contribution at the end of the Acre

Activity of buying, reselling and selling of foodstuffs to be consumed on the spot and of accommodation services (BIC: titleContent)

3.2%

9.6%

11.6%

12,8%

Provision of craft or commercial services (BIC: titleContent and BNC: titleContent) and unregulated professions (BNC: titleContent)

5.5%

16,5%

19,8%

22%

Regulated liberal professions under the inter-professional pension fund and old age insurance (BNC: titleContent)

5.5%

16,5%

19,8%

22%

Special case: rent of furnished tourist classified

2.9%

4.5%

5.4%

6%

Revenues exceeding €41,136

There is no payroll tax exemption when your income from activities exceeds €41,136.

Acre can be combined with new support for company creation or recovery (Mother of Pearl) in the context of assistance in setting up, structuring and starting your business.

If you receive the ARE, you can apply for Help with Recovery or company Creation (Arce).

If you perceive ASS , you can combine your allowance with the income of your employed or self-employed activity.

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You get RSA

Business income is not included in the calculation of the AMP amount during the first 3 months of business. Then they are taken into account up to 62%.

You see the ASS

Maintenance ofASS: titleContent during a maximum period of 3 months, consecutive or otherwise, of the company's activity.

From 4e months of professional activity, it is no longer possible to combine the Acre and the ASS.

At the end ofe The following month, Pôle emploi will send you an email. This letter informs you that you may collect, subject to conditions activity premium in addition to your professional activity.

You see the Ata

Maintenance of the allowance during the first 6 months of the company's activity

You receive a widow's allowance

Maintenance of the allowance during the company's 1st year of operation