You must be an auto-entrepreneur/micro-entreprise and your principal activity must be in one of the following sectors:
Businesses who fall under one of these categories can benefit from a reduction of their personal social contributions and professional charges for 2020 that are payable to URSSAF.
Auto-entrepreneurs/Micro-entreprises who ended their activity before March 15th, 2020 cannot benefit from this reduction, as they, by definition, have not been affected by the lockdown measures implemented.
If you meet the conditions, you can deduct amounts of income on the declarations left to be declared monthly or quarterly for 2020. The amounts you can deduct are in relation to the months:
The portion of income deducted does not activate your rights to sick pay or retirement funds.
You sell take-away meals, your business is considered in the sector S1. You’ve declared:
You can deduct 7500 euros from your next declaration.
If your declaration for October is 10 000 euros, then you can declare 2500 euros in November (10 000 euros-7500 euros = 2500 euros)
You are a mobile hairdresser and you’ve had to interrupt your activity, your business is considered in sector S2. You’ve declared :
You can deduct 6500 euros from your next declarations.
If your turnover for October is 5000 euros, and your turnover for November is 4000 euros.
November's declaration on October's turnover = 0 euros
December's declaration on November's turnover = 4000 – (6500-5000) = 2500 euros
You sell take-away meals, your activity is sector S1. You’ve declared:
You can deduct your turnover from March 2020 to June 2020, which means:
Your turnover taken during the month or March (if you do not know your specific monthly turnover for March, then 1/3 of your 1st quarter turnover – 2000 euros in this case) + The amount declared for your 2nd quarter 2020 – 1500 euros in this case.
You can therefore deduct 3500 euros from your next declaration.
If your turnover for 3rd quarter 2020 is 10 000 euros, in October you can declare 6500 euros (10 000 euros – 3500 euros = 6500 euros)
You are a mobile hairdresser, your activity is sector S2. You’ve declared:
You can deduct your turnover from March 2020 to May 2020, which means:
Your turnover taken during the month of March (if you do not know your specific monthly turnover for March, then 1/3 of your 1st quarter turnover – 2000 euros in this case) + The amounts declared for April + May 2020 (if you do not know your specific monthly turnover for these periods, then 2/3 of your 2nd quarter turnover – 1000 euros in this case)
You can therefore deduct 3000 euros from your next declaration.
If your turnover for 3rd quarter 2020 is 10 000 euros, in October you can declare 7000 euros (10 000 euros – 3000 euros = 7000 euros)
Re-opened to all small businesses as of November
The FDS aid available through www.impots.gouv.fr should be available once again to all small businesses due to the new confinement measures implemented at the end of October. The aid should be available for the period of November 2020 (duration of aid to be determined by the government as the sanitary situation evolves).
If the conditions of eligibility stay unchanged, you will need to prove a loss of at least 50% of income between the two periods.
If your business has faced a mandatory closing due to lockdown measures not permitting your business being open to the public (restaurants, hotels, etc.), the conditions of eligibility may be lighter.
Please contact Amy-Marie by email with the following information if you wish your eligibility to be examined:
30 place du Marché 53100 Châtillon-sur-Colmont France
Contact numbers :
Tel: 33 (0) 971 429 051 (In France) 09 71 42 90 51
Mobile : 33 (0) 667 536 447 (In France) 06 67 53 64 47
Skype addresses :