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Can micro-entreprise be combined with salaried employment ?
Welcome to My Blog! here is another edition of my "business Wednesday" blog post.
Very often, for security reasons or because we have not yet become aware of our potential, the entrepreneurial adventure starts with a project on side of a salaried job. Can micro-entreprise be combined with contractual employment? What are your rights and duties in this context? What are the tax and social security affiliation rules?
Is it possible to have a micro-entreprise while being a dependent employee?
Yes, the micro-entreprise status may be cumulated with a salaried employment. In this case, the business may be carried out in parallel to your daily job. It may also be subject to an unpaid leave that must be granted by your employer : it is a one year leave, renewable once.
To qualify, you must meet the following conditions :
have at least 24 months of continuous employment,
apply at least 2 months before the starting date of your leave.
What are the requirements to combine micro-entreprise and contractual employment?
Your self-employed activity must be in harmony with your prerogatives as an employee and the nature of your job :
your activity must not compete with that of your employer,
your employment contract must not prevent you from carrying out a self-employed activity,
you must respect the rules of non-competition and loyalty that may be set in your employment contract.
Informing your employer about your micro-entreprise is not mandatory. However, it may be recommended especially if close links exist between your activities.
What tax rules for those who combine micro-entreprise and contractual employment?
Whether they come from your salaried employment or your self-employed activity, your incomes are subject to income tax. They must be reported on your income tax return within the specified categories :
Formulaire n° 2042 : Income from salaried employment
Formulaire n° 2042-C-PRO : Income from your self-employed activity
What social regime for those who combine micro-entreprise and contractual employment?
Social security , family allowance and retirement
As an employee and a business creator, you must contribute simultaneously to both social protection systems : régime des salariés and sécurité sociale des indépendants.
Reminder : under the micro-entreprise status if you have no earnings you don't pay social charges. But your social protection is impacted as well as your pension rights.
Do you need more info on starting your own business on top of your salaried employment ? Drop me an email at contact@mathildeletessieravocate.com
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Hi I'm Mathilde, a lawyer passionate about entrepreneurship and expatriation. I support expatriates in setting up and managing their businesses in France. Do you have any questions or concerns regarding your business? I'm here to guide you!