Company Creation or Recovery Assistance (Acre)
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Aid for the creation or takeover of a company (Acre) consists of a partial exemption from social security contributions, known as start-of-business exemptionand support during the first years of activity. It also allows certain beneficiaries to claim other forms of aid. The conditions for the award of the Acre (beneficiaries, formalities and exemption rates) depend on the date of your subscription to the scheme (from 1er January 2020 or earlier).
Since 2020
You must be in one of the following situations:
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Creating or Resuming company
Individual business You create or take over an economic, industrial, commercial, craft, agricultural or liberal activity, in the form of a transaction or business, provided that you exercise effective control.
If you are a business, you are considered to be exercising effective control if you are:
- 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 ascendants and descendants, at least 1/3 of the capital, of which at least 25% on a personal basis, provided that another shareholder does not have more than 50% of 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 of at least 1/10e from the principal shareholder.
This control condition must be fulfilled for at least 2 years after the creation or takeover of the company.
The scheme does not concern an activity within an association, economic interest group (EIG) or employer group.
Other independent activity
You are self-employed, including self-employed.
Warning
you must not have used Accre in the last 3 years.
You must be in one of the following situations:
- Job-seeker compensated
- Unpaid job seeker registered in Pôle emploi for more than 6 months in the last 18 months
- Recipient of the specific solidarity allowance (SSA) or the active solidarity income (SSA)
- Aged 18 to under 26
- Be under 30 years of age and be recognized as disabled
- To have concluded a company Project Support Contract (Cape)
- Create or resume a company that is located within a priority area of the city (QPV)
- Benefit from the Shared Child Education Benefit (PreParE)
- Be self-employed within the scope of micro-social scheme or not covered by this scheme
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Independent under the micro-company regime
You must complete a form:
Request help creating and resuming a company (Acre)
Your request must be addressed to the Urssaf at the time of filing your creation or take-back file.
Who shall I contact
Other situation
You do not have to apply for the Acre. You are automatically exempt from your contributions.
Your exemption from social security contributions depends on your social security system.
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Self-employed under the micro-social regime
You are entitled to an exemption for your first year of operation.
The contribution rate shall be reduced until the end of 3e quarter after the quarter in which you started your business.
Example :
If your company is introduced on April 3, 2022, the exemption will run until March 31, 2023.
The level of contributions payable during the ACRE period depends on the activity of the company:
- Sale of goods (BIC): 6.4%
- Provision of craft or commercial services: 11%
- Liberal activity: 11%
Other
You can be exempt from social contributions depending on the amount of your income from working.
Earnings less than €30,852
The exemption is total when your income is less than €32,994 in 2021.
The exemption shall cover contributions corresponding to:
- sickness, maternity, invalidity, death insurance,
- family benefits,
- basic old-age insurance.
Contributions relating to the CSG-CRDSaccident at work , at risk, supplementary retirement, the National Housing Fund (Fnal), continuing vocational training and the transport payment are not exempt.
The exemption shall start from:
- from the start of the company's activity, if you are an employee
- or the effective date of the membership, if you are self-employed.
The duration of the exemption shall be 12 months.
Revenues between €30,852 and €41,136
The exemption becomes degressive when the income is between €32,994 and €43,992.
The declining amount of the Acre is calculated as follows: amount of exemption = (Contributions due for €32,994 / €10,998) * (€43,992 - income or remuneration).
The exemption shall cover contributions corresponding to the following benefits:
- Health, maternity, disability, death insurance
- Family benefits
- Basic old-age insurance
Contributions relating to the CSG-CRDSaccident at work , at risk, supplementary retirement, the National Housing Fund (Fnal), continuing vocational training and the transport payment are not exempt.
The exemption shall start from:
- from the start of the company's activity, if you are an employee
- or the effective date of the membership, if you are self-employed.
The duration of the exemption shall be 12 months.
You benefit from an exemption from social security contributions of 50% during the year following the company's date of commencement of business (1era period).
The normal contribution rate then applies (2e period).
Payroll taxes are calculated by applying a different percentage to the turnover generated by the company's activity, depending on your sector of activity. So you know in advance the amount of the contributions to be paid.
Type of activity | 1era period: 50% exemption | 2e period: normal contribution rate at the end of the Acre |
|---|---|---|
Activity of purchase, resale and sale of foodstuffs for consumption on the spot and accommodation services (BIC: titleContent) | 6.4% | 12.8% |
Supply of craft or commercial services (BIC: titleContent and NBC: titleContent) and unregulated liberal professions (NBC: titleContent) | 11% | 22% |
Regulated liberal professions under the inter-branch pension and old-age insurance fund Cipav (NBC: titleContent) | 11% | 22% |
Special case: rental of classified tourist furniture | 3% | 6% |
Earnings over €41,136
There is no exemption from social security contributions when your income from activities exceeds €43,992.
Acre can be accumulated with the new support for the creation or take-over of company (Nacre) as part of an assistance for the set-up, financial structuring and start-up of your business.
If you receive the RARE, you can apply for aid for taking over or creating a company (Arce).
If you perceive SSA , you can combine your allowance with income from your employment or self-employment.
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You collect the RSA
Earnings from activities are not taken into account for the calculation of the RSA: titleContent during the first 3 months of activity. Thereafter, they shall be taken into account up to 62%.
You get the SSA
Maintenance of theSSA: titleContentduring a maximum period of 3 months, consecutive or otherwise, of the company's activity.
From 4e In the month of professional activity, it is no longer possible to combine Acre and SSA.
At the end of 6e the following month when business resumes, Pôle emploi will send you an email. This letter informs you that you can collect, under conditions, the activity premium in addition to your professional activity.
You perceive Ata
Maintenance of theAta: titleContent during the first 6 months of the company's activity
You receive a widow's allowance
Maintenance of the allowance during the first year of operation of the company
Until 2019
You must be in one of the following situations:
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Creating or Resuming company
Individual business You create or take over an economic, industrial, commercial, craft, agricultural or liberal activity, in the form of a transaction or business, provided that you exercise effective control.
If you are a business, you are considered to be exercising effective control if you are:
- 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 ascendants and descendants, at least 1/3 of the capital, of which at least 25% on a personal basis, provided that another shareholder does not have more than 50% of 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 of at least 1/10e from the principal shareholder.
This control condition must be fulfilled for at least 2 years after the creation or takeover of the company.
The scheme does not concern an activity within an association, economic interest group (EIG) or employer group.
Other independent activity
You are self-employed, including self-employed.
Warning
you must not have used Accre in the last 3 years.
The Acre is open to all new creators and company buyers.
There is no application to receive the Acre. The device is applicable to any creation or takeover of a company.
You can be exempt from social contributions depending on the amount of your income from working.
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Earnings less than €30,852
The exemption is total when your income is less than €32,994 in 2019.
The exemption shall cover contributions corresponding to:
- sickness, maternity, invalidity, death insurance,
- family benefits,
- basic old-age insurance.
Contributions relating to the CSG-CRDSaccident at work , at risk, supplementary retirement, the National Housing Fund (Fnal), continuing vocational training and the transport payment are not exempt.
The exemption shall start from:
- the start of the company's activity, if you are an employee,
- or the effective date of the membership, if you are self-employed.
The duration of the exemption shall be 3 years.
The period of exemption may be extended when the company set up or taken over falls within the scope of the micro-company scheme. The same applies where the persons concerned have opted for the micro-BNC scheme.
You will no longer be exempt from contributions if the condition for effective control of the business created or taken over ceases to be met within two years of creation or taking over.
Revenues between €30,852 and €41,136
The exemption becomes degressive when the income is between €32,994 and €43,992.
The declining amount of the Acre is calculated as follows: amount of exemption = (Contributions due for €32,994 / €10,998) * (€43,992 - income or remuneration).
The exemption shall cover contributions corresponding to the following benefits:
- Health, maternity, disability, death insurance
- Family benefits
- Basic old-age insurance
Contributions relating to the CSG-CRDSaccident at work , at risk, supplementary retirement, the National Housing Fund (Fnal), continuing vocational training and the transport payment are not exempt.
The exemption shall start from:
- from the start of the company's activity, if you are an employee
- or the effective date of the membership, if you are self-employed.
The duration of the exemption shall be 3 years.
The period of exemption may be extended when the company set up or taken over falls within the scope of the micro-company scheme. The same applies where the persons concerned have opted for the micro-BNC scheme.
You are no longer exempt from contributions if the condition of effective control of the business created or taken over ceases to be met within 2 years after creation or taking over.
The length of time you are entitled to Acre is calculated in periods. A period is equivalent to 4 calendar quarters.
The 1era period starts on the date your activity is created and runs until the end of 4e the following quarter.
The rates shall be degressive over the following three periods:
- 75% exemption during the 1era period (until the end of 4e calendar quarter after the start of the activity)
- 25% of exemption during the 2e period (4 subsequent quarters)
- 10% of exemption during the 3e period (4 subsequent quarters)
From 4e year, you are subject to the same social levy rate as other micro-entrepreneurs.
Payroll taxes are calculated by applying a different percentage to the turnover generated by the company's activity, depending on your sector of activity. So you know in advance the amount of the contributions to be paid.
Type of activity | 1era period: 75% exemption | 2eme period: 25% exemption | 3eme period: 10% exemption | Normal premium rate at the end of the Acre |
|---|---|---|---|---|
Activity of purchase, resale and sale of foodstuffs for consumption on the spot and accommodation services (BIC: titleContent) | 3.2% | 9.6% | 11.6% | 12.8% |
Supply of craft or commercial services (BIC: titleContent and NBC: titleContent) and unregulated liberal professions (NBC: titleContent) | 5.5% | 16.5% | 19.8% | 22% |
Regulated liberal professions under the inter-branch pension and old-age insurance fund Cipav (NBC: titleContent) | 5.5% | 16.5% | 19.8% | 22% |
Special case: rental of classified tourist furniture | 2.9% | 4.5% | 5.4% | 6% |
Earnings over €41,136
There is no exemption from social security contributions when your income from activities exceeds €43,992.
Acre can be accumulated with the new support for the creation or take-over of company (Nacre) as part of an assistance for the set-up, financial structuring and start-up of your business.
If you receive the RARE, you can apply for aid for taking over or creating a company (Arce).
If you perceive SSA , you can combine your allowance with income from your employment or self-employment.
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You collect the RSA
Earnings from activity are not taken into account for the calculation of the amount of the RSA during the first 3 months of activity. Thereafter, they shall be taken into account up to 62%.
You get the SSA
Maintenance of theSSA: titleContent during a maximum period of 3 months, consecutive or otherwise, of the company's activity.
From 4e During the month of employment, it is no longer possible to combine Acre and SSA.
At the end of 6e the following month when business resumes, Pôle emploi will send you an email. This letter informs you that you can collect, under conditions, the activity premium in addition to your professional activity.
You perceive 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 firstre year of operation of the company
Who can help me?
Find who can answer your questions in your region
For any information for your company creation or takeover project (evaluation, organization, etc.)
Pôle emploi
- Labor Code: Article L5141-1Exemptions from social security contributions
- Labor Code: Articles R5141-1 to R5141-3Nature and benefit of the Acre
- Labor Code: Articles R5141-4 to R5141-6Withdrawal of aid
- Labor Code: Articles R5141-7 to R5141-12Social exemptions
- Labor Code: Article R5141-28Maintenance of the Acre
- Social Security Code: Articles L161-1 to L161-1-5Beneficiaries
- Social Security Code: Article L131-6-4Creation activity start exemption or company resume
- Order of 8 November 2007 fixing the composition of the file for application for company creation aid and fixing the composition of the file for application for State financial aid
- Circular n°2007-27 of 30 November 2007 on the management of aid to unemployed company creators or buyers (Accre) by the Urssaf (PDF - 909.3 KB)
- Urssaf: exemption from social security contributions for the creation or takeover of a company