Rule changes coming in
Two changes are coming in that will affect the revenue declarations and sick pay of self-employed workers such as artisans, sole traders, liberal professions or freelancers.
In 2018 they will be obliged to register their earnings to the Régime Social des Indépendants (RSI) online if they earn more than 10% above the Plafond annuel de la Sécurité sociale (PASS), which in 2017 was €7,846. In 2015 and 2016 they were only obliged to declare online if they earnt 20% more than the PASS.
The same workers will also be obliged to pay their social charges online ie by bank transfer or standing order (and not cheque). There is also a new ‘télépaiement’ method for artisans and traders.
Independent workers who fall under the new obligation must register on the net-entreprises.fr website using their SIRET and social security numbers.
Anyone not adhering to such online declaration rules faces a penalty of 0.2% of the total declared by the wrong method.
Micro-entrepreneurs (the old auto-entrepreneurs) must also make online declarations and payments if their turn-over exceeds 25% of a set amount relating to VAT payments called the franchise de base de TVA (it was previously 50%). This is currently €16,600 for people offering services (but not accommodation or on-site meals services) or €41,400 for the sales of goods.
A second change will affect sick pay. Since 2016 independent workers have been able to claim sick pay from the RSI if they were signed off by a doctor or were hospitalised.
Payment started after three days off for hospitalisation or seven days for illness – on receipt of a medical certificate.
Now, the rules will change from January 1, 2018, to be more in line with those of salaried staff – meaning that the three-day rule will be brought in for all absences of longer than seven days.
However, there is no change for shorter lengths of time off and independent workers who are off sick for less than seven days will still not receive pay.
