This Thursday, Emmanuel Macron’s operation to seduce small bosses and liberal professionals, they who “often had the feeling not totally illegitimate to be in a blind spot in public policies”. The President of the Republic went to the Mutuality in Paris, where their organization, the U2P, held its annual meeting.
Shortly before his arrival, the 600 or so participants in the event praised his action, with nearly 90% of those present judging the measures taken to deal with the crisis satisfactory. They were not disappointed afterwards.
The plan in favor of nearly 3 million self-employed workers revealed by “Les Echos” presented by the Head of State includes some twenty measures, one of which is emblematic: “the unseizability” of all personal assets. “This is the most important point, it was an ancestral request”, welcomed Dominique Métayer, the president of the U2P.
“From now on, unless the entrepreneur explicitly decides otherwise, only the elements essential to the exercise of professional activity can be entered in the event of failure”, announced Emmanuel Macron, recalling that “in another life”, when he was Minister of the Economy, he had sanctuarized the main residence. The status of Individual Entrepreneur with Limited Liability (EIRL) will be “abolished” but to become common law.
The transition from a sole proprietorship to a company will also be facilitated thanks to the possibility of transferring all of the professional assets in a single transaction, a device already used in mergers and acquisitions.
Another subject: transmission. This issue is all the more important given that “55% of self-employed workers are over 55 years old”, underlined the Head of State. It will be encouraged in several ways: deduction from the taxable income of the depreciation practiced in accounting over 10 years from the cost of taking over a business; in the event of retirement, removal of the condition of sale to the tenant managing his business to benefit from the exemption from professional capital gains; temporary extension to 36 months of the period between transfer and retirement to benefit from the exemption; increase in the capital gains exemption ceilings (from 300,000 to 500,000 euros for a total exemption and from 500,000 euros to one million for a partial exemption).
On the social rights side, in addition to a relaxation of the criteria for access to unemployment insurance for the self-employed, Emmanuel Macron announced that if the protection scheme against work accidents and occupational diseases will remain voluntary, contributions will drop by 30 %. But, he added, we must go further. He launched a “call for collective mobilization to build a common framework to cover this risk”.
An initiative hailed by the Union des autoentrepreneurs (UAE) and Union, an association of independents linked to the CFDT who are counting on it because it is “an essential prerequisite to continue to encourage the creation of companies, to promote development. everyone, and allow everyone to secure their income, ”they said in a press release.
A dedicated bill
The Head of State also announced “a neutralization of the effects of the crisis” on compensation in the event of sickness and maternity leave with the possibility of not taking into account the income received in 2020. For the most impacted companies by the Covid crisis, the number of quarters validated in 2020 and 2021 will be equal to the average of the previous three years.
The “messages” delivered by the Head of State show “a consideration of the specific needs” of the self-employed, welcomed Dominique Métayer, while specifying still waiting “for the precise details” of the measures announced. The plan that will be applicable from January 2022 will be implemented through three texts: a dedicated bill presented to the Council of Ministers on September 29, the finance bill and the Social Security financing bill for 2022.