1. Autoentrepreneurs (self - contractors ?) in France Benoît Granger Professeur à Advancia June 2010 Benoît Granger

2. Number of creations doubled in 2009 –but are they « enterprises » ? Benoît Granger

3. Other categories are diminishing Benoît Granger

4. The Law  Origin : the Law of modernization of the economy, August 4, 2008 creates the new regime of self-contractor. It came into force on January 1st, 2009. an easy system for those who want to undertake, whether jobseekers, employees, retirees, Benoît Granger

5. Very tiny projects  To meet this law, the turnover should not exceed in 2009: - € 80,000 + VAT for a purchase-resale business, sales for consumption on and provision of accommodation (beds and breakfasts) - € 32,000 plus VAT for the services (including services to persons and families). Benoît Granger

6. The main points of the system  1. Legal status: sole proprietorship  2. Simplified creation (and radiation) Simplified and rapid reporting of activity on the Internet www.lautoentrepreneur.fr 3. Exemption or optional registration with the Trade and Companies Register  4. Simplified contributions on social security. Contributions are calculated on the income received during the period selected: 12% of sales activity ; 21.3% of revenues for services Benoît Granger

7.  5. You can also opt for the lump sum on the income tax from your business 6. Accounting requirements eased: A journal detailing the revenue will be kept; all invoices and documents relating to purchases, sales and services will be maintained 7. If you opt for payment in discharge of tax revenue, the company is exempt from business tax for 3 years (the year of the creation and subsequent two years).  8. Possibility of declaring home (“principal residence” and real estate property) out any collateral : intangible property Benoît Granger

8. 40% come from unemployment Benoît Granger

9. Turnover declared by each autoentrepreneur : declining ! Benoît Granger

10. What skills ? source : APCE – la création d’entreprise en France en 2009 – Mai2010 Operations most concerned (50-85% self-contractors)  Computer repairs, property personal and domestic Retail non-store stalls and markets (sale catalog, Internet at home...) Micro-manufacturing (jewelry, floral, buttons, sticks...) Various specialized activities (designer, photographer, translator, interpreter, Construction Economist...) Operations less concerned (0-35% self-contractors)  Production and distribution of electricity, gas and steam Hotels Engineering Manufacture of machinery and equipment Retail sale in specialized stores Land passenger transport Benoît Granger

11. Operations most concerned (50-85% self-contractors  Catering Services Health activities (Acupuncture, homeopathy, psychoanalysts, healers...) Various administrative activities (Secretarial, office administrative services, micro-call centers...) Personal Services (aesthetics, body care...) Textile Manufacturing Programming, consultancy and other computer Clothing industry Management Consulting Operations less concerned (0-35% self-contractors)  Road Transport and freight services removal Building Legal and accounting activities rental and leasing Restoration Automotive and other Manufacturing transport equipment Food Industry Controls and technical analysis Thermal equipment installation air conditioning Benoît Granger

12. They need (and they ask) BDS ! Benoît Granger

13. But almost a complete «virtualization » of process makes it impossible !  You become an « entrepreneur » (?) by ten minutes transaction on the Net ! ? !...  No : it is something else. And worrying ont the scale of RISKS they take… Benoît Granger