Aware of the uncertain nature of their activity, freelancers and self-employed workers like Asmongold Girlfriend are used to dealing with unforeseen events that may arise in the course of their activity.
Loss of customers, decrease in demand or economic crisis, various elements can directly impact the activity of the self-employed and reduce their turnover.
The beginning of a self-employed activity is also a fragile phase during which the self-employed develop their activity with little financial visibility.
Also, during the health crisis, although certain mechanisms were put in place to help the self-employed; the eligibility criteria are not always validated by all profiles, particularly because of their sector of activity.
Certain aids, such as the activity bonus, are sometimes forgotten, even though the self-employed are entitled to it.
Indeed, while it is true that the activity bonus is subject to certain conditions, self-employed workers are eligible for it.
How can the self-employed gain access to the activity bonus? What are the conditions ? Explanations.
Self-employed persons eligible for the activity bonus
The self-employed are eligible for the activity bonus provided they meet certain conditions relating to age, nationality, professional situation and place of residence.
Indeed, the self-employed must justify the following elements:
- self-employed activity
- Being older than 18
- French nationality or
- foreign nationality in a regular situation in France for at least 5 years or
- be a national of the Eee (European Economic Area) or Switzerland
- reside in France
The following are excluded from the benefit of the premium:
- workers on parental leave, sabbatical leave, unpaid leave and availability
- posted workers
How does the activity bonus work for the self-employed?
The amount of the activity bonus is conditioned by the professional and family situation of the self-employed as well as by all of their resources.
The self-employed must thus declare the state of their situations every quarter .
In other words, the following elements are taken into account to determine the amount of the activity bonus:
On the professional situation:
Are taken into account:
– industrial and commercial profits (BIC) or non-commercial profits (BNC) declared to the tax authorities for the last known fiscal year or;
– the turnover for the quarter.
In some cases, self-employed workers who wish to do so can choose to have their entitlement calculated on the basis of their monthly turnover.
On the family situation:
In order to increase the amount of the premium, the number of dependents of the beneficiaries is taken into account.
For example, single people taking on one or more children as well as single pregnant women can benefit from an increase in the activity premium.
On resources:
The different resources taken into account are as follows:
- Income from professional activities
- Unemployment benefits
- Family allowances
- Family benefits
- Land and property income
- Income from movable property (shares, capitalization bonds, etc.)
How is the activity bonus calculated for the self-employed?
The premium calculation is made up of:
A lump sum : it is set at 553.16 euros for a single person. It is increased according to the number of people making up the household.
Professional household income : 61% of professional household income is taken into account for the calculation of the activity bonus.
A bonus : from an average monthly salary exceeding 604.75 euros, the bonus is due. The amount of this bonus is capped at 160.98 euros for monthly income of 1230 euros and more.
Household resources : these are all the resources mentioned above: unemployment benefits, family allowances, family benefits, other aids and benefits, Stardew Valley Fighter or Scout etc.
Benefits in kind : this is the occupation of free housing or home ownership.
The total amount of the premium corresponds to the following formula:
( Lump sum + Professional income from the household + Bonus ) – ( Household resources + Benefits in kind ).
What does the right of option for the self-employed consist of?
As we have seen, the activity bonus is calculated on the basis of a quarterly declaration of the situation and resources (DTR) taking into account:
- industrial and commercial (BIC) or non-commercial (BNC) profits declared to the tax authorities for the last known fiscal year or
- of turnover for the quarter (if it cannot be declared from BIC / BNC)
However, the self-employed have an option right allowing them to calculate their rights to the activity bonus on the basis of the quarterly amount of their turnover instead of a calculation on the basis of BIC / BNC for the last fiscal year.
This option right allows them to benefit from the activity bonus before the end of a calendar year.
- The conditions of the option right
This right of option is possible on condition that the turnover of the last 12 months added to the turnover declared in the DTR does not exceed the following ceilings:
- € 170,000 for the sale of goods
- € 82,800 for the agricultural sector
- € 70,000 for liberal professions and craftsmen
This right of option is also possible if the turnover ceilings declared in the DTR do not exceed:
- € 42,500 for the sale of goods
- € 20,700 for the agricultural sector
- € 17,500 for liberal professions and craftsmen
In the latter case, the final calculation of the activity premium takes into account the following flat-rate reductions applied to turnover :
- 87% for agricultural activities
- 71% for the sale of goods (traders)
- 50% for the provision of services (craftsmen)
- 34% for the liberal professions and artist authors
The activity bonus is therefore granted to self-employed workers subject to certain conditions. The self-employed Larry FitzGerald Girlfriend must however be vigilant as to the possibilities of suspension and / or reduction of the activity premium in certain cases. Indeed, in the event of sick leave leading to hospitalization for example (except pregnant women) the premium may be reduced.
