1. More support in the health crisis
Without being a specific measure, many self-employed people expect more support in 2021 if the health crisis continues. Remember that the sectoral support approach, based on NAF codes which ultimately say little about the real business sector of the companies, has not necessarily helped everyone equally.
Many of them have high expectations, while debts and charges continue to rise, late payments and cash flow shortfalls threaten many VSEs with bankruptcy at the same time as the solidarity fund is being restricted once again. With the containment complete, the fund will refocus, as it did last summer, on businesses in certain sectors only.
2. A reform of the unemployment benefit
For the time being, self-employed workers who have ceased their activity can benefit from an allowance of €800 for 6 months. But many conditions are necessary: To be looking for a job, to have exercised their self-employed activity for 2 years continuously, whether it has ceased due to liquidation or receivership, to justify at least €10,000 of income received from this activity and to have resources below the amount of the RSA.
Between the criteria and the amount of aid, the question of unemployment benefit for the self-employed is a subject that often comes up when starting out, making the status unattractive and above all very risky. Expectations on this side are therefore very high. Without having an announced date, this is what the Minister Delegate for Small and Medium-sized Enterprises Alain Griset recently suggested, namely to make proposals to the government to widen access to unemployment benefit.
3. The abolition of the surcharge for non-membership of an OGA
Until today, companies subject to income tax can choose to join an approved management organisation or centre whose aim is to prevent errors in taxation. The choice is quite relative, since non-membership has until now led to a 25% increase in the calculation of taxable profits. Another expected plan in favour of local commerce, crafts and the self-employed, which provides for a gradual abolition of this surcharge within a period of 3 years, which will make it possible to reduce the level of tax borne by the self-employed.
4. Simplification of administrative formalities
Finally, the unification of tax and social declarations for self-employed workers launched in 2017 will continue in 2021. Self-employed workers will no longer be required to declare their income to URSSAF, which follows the pre-filling of tax returns from the tax package. The DSI (social declaration for the self-employed) is therefore simply abolished. The simplification of administrative procedures is therefore excellent news for the self-employed, many of whom carry out all the formalities alone. By limiting the number of forms and declarations to be filled in, and the number of supporting documents to be provided, the self-employed will be able to free up more time to devote to their activity.
At a time when many measures remain pending in connection with the health crisis, the substantive issues have not disappeared. If we want the recovery to also involve VSEs and the self-employed, we must continue to make progress on the subjects of social protection, taxation and simplification of procedures in order to make the status more attractive from 2021.