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Business start-up or take-over assistance (Acre)

Verified 23 janvier 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Aid for setting up or taking over 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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Business start-up or resume

You create or take over an industrial, commercial, craft, agricultural or liberal economic activity, in the form of an individual enterprise or a company, provided that you exercise effective control over it.

If you are a corporation, you are considered to be effectively exercising control if you are in one of the following situations:

  • You hold, personally or with your spouse, your partner of Pacs, your spouse or your descendants, more than 50% capital, of which at least 35% as an individual
  • You manage the company and hold, personally or with your spouse, your partner of Pacs, your spouse or your descendants, at least 1/3 of the capital, of which at least 25% on a personal basis, provided that another shareholder has 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 fulfilled for at least 2 years from the establishment or resumption of the undertaking.

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

Other independent activity

You are self-employed, including self-employed.

  Warning : you must not have benefited from the Accre device during the last 3 years.

You must be in one of the following situations:

Independent under micro-enterprise

You must fill out a form:

Your request should be addressed to the Urssaf:

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

Other situation

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

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

Revenues below €30,852

The exemption is complete when your income is less than €30,852 by 2020.

The exemption shall relate to the corresponding contributions:

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

Contributions relating to the CSG-CRDS, occupational accident risk, supplementary pension, National Housing Fund (Fund), continuing vocational training and transport payments are not exempt.

The exemption shall start from:

  • of the start of business, if you are an employee
  • or the effective date of the affiliation, if you are self-employed.

The duration of the exemption is 12 months..

Income between €30,852 and €41,136

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

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

The exemption shall cover contributions corresponding to the following benefits:

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

Contributions relating to the CSG-CRDS, occupational accident risk, supplementary pension, National Housing Fund (Fund), continuing vocational training and transport payments are not exempt.

The exemption shall start from:

  • of the start of business, if you are an employee
  • or the effective date of the 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 business start date (1mere period).

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

The payment of social contributions is calculated by applying a rate to the turnover generated by the business activity that varies according to your sector of activity. Thus, you know in advance the amount of contributions to be paid.

Rate of social security contributions by type of activity for Acre beneficiaries

Activity Type

1mere period: 50% exemption

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

Activity for the purchase, resale and sale of goods to be consumed on the spot and accommodation services (BIC)

6.4%

12,8 %

Handicraft or commercial services (BIC and BNC) and unregulated liberal professions (BNC)

11%

22%

Regulated liberal professions covered by the inter-branch pension and old-age insurance fund (BNC)

11%

22%

Special case: rent of furnished tourist classified

3%

6%

Income above €41,136

There is no exemption from social security contributions when your income from activities exceeds €41,136..

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

If you receive the ARE, you can apply to receive aid for the takeover or creation of a business (Arce)..

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

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You get RSA

Business income shall not be taken into account in calculating the amount of RSA during the first 3 months of operation. Then they are taken into account up to 62%..

You perceive the ASS

Maintaining theASS during the 1st year of operation of the company

You get the Ata

Maintaining theAta during the first 6 months of operation of the company

You receive a widow's allowance

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

Until 2019

You must be in one of the following situations:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Business start-up or resume

You create or take over an industrial, commercial, craft, agricultural or liberal economic activity, in the form of an individual enterprise or a company, provided that you exercise effective control over it.

If you are a corporation, you are considered to be effectively exercising control if you are in one of the following situations:

  • You hold, personally or with your spouse, your partner of Pacs, your spouse or your descendants, more than 50% capital, of which at least 35% as an individual
  • You manage the company and hold, personally or with your spouse, your partner of Pacs, your spouse or your descendants, at least 1/3 of the capital, of which at least 25% on a personal basis, provided that another shareholder has 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 fulfilled for at least 2 years from the establishment or resumption of the undertaking.

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

Other independent activity

You are self-employed, including self-employed.

  Warning : you must not have benefited from the Accre device during the last 3 years.

Acre is open to all new business creators and entrepreneurs.

There is no need to apply for Acre. The device applies for any creation or resumption of business.

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

Revenues below €30,852

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

The exemption shall relate to the corresponding contributions:

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

Contributions relating to the CSG-CRDS, occupational accident risk, supplementary pension, National Housing Fund (Fund), continuing vocational training and transport payments are not exempt.

The exemption shall start from:

  • the start of the business, if you are an employee,
  • or the effective date of the affiliation, if you are self-employed.

The duration of the exemption is 3 years..

The duration of the exemption may be extended when the undertaking set up or resumed falls within the scope of the micro-enterprise scheme. The same applies when the persons concerned have opted for the "micro-BNC" diet.

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

Income between €30,852 and €41,136

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

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

The exemption shall cover contributions corresponding to the following benefits:

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

Contributions relating to the CSG-CRDS, occupational accident risk, supplementary pension, National Housing Fund (Fund), continuing vocational training and transport payments are not exempt.

The exemption shall start from:

  • of the start of business, if you are an employee
  • or the effective date of the affiliation, if you are self-employed.

The duration of the exemption is 3 years..

The duration of the exemption may be extended when the undertaking set up or resumed falls within the scope of the micro-enterprise scheme. The same applies when 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 company created or resumed ceases to be met within 2 years of the creation or resumption.

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

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

The rates are degressive over the following 3 periods:

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

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

The payment of social contributions is calculated by applying a rate to the turnover generated by the business activity that varies according to your sector of activity. Thus, you know in advance the amount of contributions to be paid.

Rate of social security contributions by type of activity for Acre beneficiaries

Activity Type

1mere period: 75% exemption

2th period: 25% exemption

1th period: 10% exemption

Normal contribution rate at the end of the Acre

Activity for the purchase, resale and sale of goods to be consumed on the spot and accommodation services (BIC)

3.2%

9.6%

11,6 %

12,8 %

Handicraft or commercial services (BIC and BNC) and unregulated liberal professions (BNC)

5.5%

16,5 %

19,8 %

22%

Regulated liberal professions covered by the inter-branch pension and old-age insurance fund (BNC)

5.5%

16,5 %

19,8 %

22%

Special case: rent of furnished tourist classified

2.9%

4.5%

5.4%

6%

Income above €41,136

There is no exemption from social security contributions when your income from activities exceeds €41,136..

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

If you receive the ARE, you can apply to receive aid for the takeover or creation of a business (Arce)..

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

Répondez aux questions successives et les réponses s’afficheront automatiquement

You get RSA

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

You perceive the ASS

Continuation of the allowance during the 1st year of operation of the company

You get the Ata

Maintenance of the allowance during the first 6 months of operation of the company

You receive a widow's allowance

Continuation of the allowance during the 1st year of operation of the company