Thinking about retirement before even starting a new life in the name of self-employment may seem a little absurd… It can even be scary in some ways. Like everyone else, the micro-entrepreneur carrying out his activity in personal services may, under certain conditions, benefit from his pension rights. Likewise, he benefits from social security coverage , the regime of which has been harmonized in recent years. We take stock of retirement and social security coverage for self-employed people in the SAPs.
Like other assets, the auto-entrepreneur is affiliated to the general scheme
Due to its particular regime; the auto-entrepreneur is subject to the so-called “micro-social” regime. As a result, only the contributions are due solely on the turnover and the receipts collected by the professional . And, since January 2018, he has been affiliated with Social Security, in the same way as other independent and liberal professionals. Thus, as a self-employed person, your activity in the SAP at home allows you to validate quarters of retirement even if you are not or no longer employed.
A harmonized, simpler ... and fairer scheme
In recent years, the social protection system has been greatly simplified. In fact, since 2018, the Self-Employed Social Security Scheme (RSI) has been replaced by the Self-Employed Social Security Scheme (SSI), attached to the general scheme. The SSI was designed to facilitate the transition of self-employed workers to the general scheme, to which employees belong. The objective of this reform was to facilitate the affiliation of all self-employed workers to the general scheme from 2020. It’s done and since this harmonization, reimbursements of health costs are managed by the Caisse Primaire d’Assurance Maladie (CPAM) on which you depend, like the vast majority of assets. The transition to the general system was carried out gradually:
- All micro-enterprises created after January 1, 2019 are affiliated with the CPAM.
- Micro-enterprises that were created before January 1 have been referred to the CPAM since 2020.
Health benefits are covered by the general scheme , under identical conditions to those of other self-employed and liberal professions : medication, care, hospitalization, etc. In addition, in the event of work stoppage, the payment of daily allowances (IJ) is possible, under certain conditions. The amount of the IJ is 1/730th of the average annual activity income of the last 3 calendar years within the limit of the Social Security ceiling. You can find out more by visiting the ameli.fr website.
And for happy events?
Maternity leave
To benefit from allowances related to your maternity, the presumed date of delivery or the date of adoption, you must provide proof of ten months of affiliation in respect of a self-employed activity or any other activity or period unemployment. However, there must not have been a break between the different affiliations.
Provided you stop all professional activity for a period of at least 8 weeks, including 6 weeks after childbirth, you can receive a lump sum allowance. This is equal to the monthly value of the social security ceiling in force on the date of the first payment. This is paid in 2 instalments, half at the beginning and then the balance at the end of the mandatory period of cessation of activity of 8 weeks. This allowance is supplemented by fixed daily allowances, capped at 1/730 of the annual value of the social security ceiling, and calculated according to the income transmitted by URSSAF.
Paternity and childcare leave
Its duration is 11 consecutive days for the birth or adoption of a child. It is possible to apply for it within 6 months after the birth or arrival of the child. In this context, a fixed daily allowance is paid on the condition of being able to justify 10 months of membership in respect of a self-employed activity on the presumed date of childbirth or the start of the leave. You will also need to provide a “sworn statement” of your intention to cease all professional activity. It should be noted that below a certain amount of annual income, the allowances are reduced to 10% of the usual amounts.
Provided you stop all professional activity for a period of at least 8 weeks, including 6 weeks after childbirth, you can receive a lump sum allowance. This is equal to the monthly value of the social security ceiling in force on the date of the first payment. This is paid in 2 instalments, half at the beginning and then the balance at the end of the mandatory period of cessation of activity of 8 weeks. This allowance is supplemented by fixed daily allowances, capped at 1/730 of the annual value of the social security ceiling, and calculated according to the income transmitted by URSSAF.
The calculation of pension rights
The pension rights (in terms of basic pension or supplementary pension) of the self-employed working under the micro-social scheme are based on the amount of social security contributions paid . Without declared turnover and therefore, according to the system specific to self-employment, without social security contributions, no right to an old-age pension is open. To be able to validate a quarter of retirement, the self- employed entrepreneur working in the home help sector must achieve a minimum annual turnover, equal to the amount of the minimum wage on January 1 of the year, calculated on the basis of 300 hours . In 2022, these thresholds, for self-employed professionals working in personal services at home, are between 2,280 and 9,120 euros to be opened, respectively, between one and four quarters of old-age insurance. Whether the activity of micro-entrepreneur is your main activity or whether you also have a main salaried activity, it has no impact. If these two activities are combined, it is not possible to validate more than 4 terms per year.
What social charges cover
Always subject to having achieved a turnover and received receipts during the past quarter, social charges and taxes are paid in a single payment on a monthly or quarterly basis. Still in a logic of simplification, this social package covers :
- the family allowance contribution;
- the CSG;
- the CRDS;
- the old-age insurance contribution for the basic scheme;
- the mandatory supplementary pension contribution;
- contribution to the invalidity and death plan;
- the contribution to vocational training (CFP).
Therefore, the beneficiaries of the entrepreneur are covered in the same way as the beneficiaries of other self-employed workers.
Are you having trouble finding your way around? The Augias team is there to explain and support you in your efforts. Do not hesitate to contact us.
