Simplified creation and management
The auto-entrepreneur status (now micro-entrepreneur) is a simplified regime for individual businesses. It allows for easy creation, simplified accounting obligations based on actual revenue, and simplified payment of social contributions.
Fiscal and Social specificities
Under this regime, income tax can be paid as a percentage of revenue (option for 'versement libératoire') and social contributions are calculated monthly or quarterly based on the turnover declared. There are no contributions to pay if there is no revenue.
Labor Law Context
Auto-entrepreneurs are independent workers. They are not employees of their clients and are not subject to the Labor Code (Code du Travail) in their business relationships. This independence is a core characteristic of the status.
Official Resources
For complete and up-to-date information, we recommend consulting the official portal: autoentrepreneur.urssaf.fr. Facta-Z is a tool for management and does not provide legal or fiscal advice.