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Home seller activity is defined as the sale of products or services through direct marketing to individuals, which excludes telephone or remote marketing, as well as multi-card VRP activity. It is subject to specific regulations. The home seller may have different statuses.
The home walker, called door, and the sale in meetings consists in offering the consumer to subscribe to a contract of sale, rental or the provision of services, outside a room dedicated to the sale.
The walkout shall be subject to protective regulation on the content of the contract and the withdrawal periods.
There are 3 possible social statutes for the home seller:
- self-employed person (VDI), registered in the RCS or in the Special Register of Commercial Agents (SFCR), under the Self-Employed Workers (SNE) scheme, which is subject to the SFCR,
- the self-employed person, who is not registered in the RCS or the RSAC, and thus considered to be an employee for the purposes of social security law, is covered by the general social security system,
- the employee of a company, bound to his employer by an employment contract, is covered by the general social security scheme.
Registration with the RCS/SFCR is mandatory for home sellers who have worked for 3 consecutive calendar years, even on an intermittent basis, and who have earned annual gross remuneration in each of these years greater than €20,568 (corresponding to 50 % of the annual social security ceiling).
This registration must take place from 1to January following these 3 calendar years.
VDI status can be combined with an employed activity, for which it constitutes an income supplement, provided that the employment contract does not prohibit it (for example, exclusivity clause in a commercial's employment contract or VRP).
In order to declare the start of business, the home seller must take steps that differ according to his status:
- if he meets the conditions to be registered in the SFCR-RCS, he must register within 15 days with the chamber of commerce and industry for the SFCR or the registry of the commercial court for the SFCR,
- if he is not registered with the RCS-SFCR, he must declare his activity at the Center de formalities des entreprises (CFE) of the Urssaf, on which his home depends, or directly online either by means of the POi form (cerfa 11921*05),
- if he is an employee, the employer must pre-employment declaration (DPAE) within 8 days prior to hiring.
Exemption from contribution
The remuneration received by the home seller shall be exempt from social security contributions and contributions in the case of quarterly gross remuneration, before the reduction of 10 % for professional expenses, less than €567 (corresponding to 3 times the daily ceiling of social security).
Contribution flat-rate basis
Social security contributions may be calculated on a flat-rate basis in the case of:
- self-employed person not registered with the RCS/RSAC,
This lump sum calculation is optional: the contributions may, by mutual agreement between the undertaking and the home seller, be calculated on the basis of the remuneration actually paid, even if the flat-rate basis is applicable.
Gross remuneration per calendar quarter after deduction for professional expenses
Quarterly flat-rate contribution (33% of which is paid by the home seller)
Quarterly flat plate
Less than €567 (before abatement)
Equal to or greater than €567 and less than €1,134 (before abatement)
€52 (including €17 at the expense of the home seller)
Equal to or greater than €1,134 and less than €1,512 (before abatement)
€156 (including €51 at the expense of the home seller)
Equal to or greater than €1,512 and less than €1,890
Equal to or greater than €1,890 and less than €2,268
Equal to or greater than €2,268 and less than €2,457
Equal to or greater than €2,457 and less than €2,835
Equal to or greater than €2,835 and less than €3,024
Equal to or greater than €3,024 and less than €3,402
Equal to or greater than €3,402 and less than €3,591
Equal to or greater than €3,591 and less than €3,969
Equal to or greater than €3,969 and less than €4,158
Equal to or greater than €4,158 and less than €4,536
Equal to or greater than €4,536 and less than €4,725
Equal to or greater than €4,725 and less than €5,103
But if the quarterly gross remuneration exceeds the €5,103 (corresponding to 27 times the daily ceiling of Social Security), the employer cannot apply the flat-rate base. The contributions are then calculated on the real base, starting from the 1to euro at general rates.
For earnings greater than €1,512, the social security contributions due shall be calculated by applying to the flat-rate base:
- the rate of the employers' and employees' contributions social security of the general scheme (sickness, maternity, invalidity and death insurance, old age, family allowances, industrial accidents at company rate, Final payment, transport payment),
This flat-rate basis shall not apply to supplementary pension, unemployment insurance and salary guarantee scheme (AGS), which are calculated on actual gross remuneration.
A home seller who is self-employed, whether or not he is registered with the CHN or SFCR, is taxed on income tax:
- or in the non-commercial profits (NGB) if he is an agent,
- in the Industrial and Commercial Profit (BIC) category if he is a buyer-reseller or broker.