How do you combine employee and micro-entrepreneur status?
Verified 07 September 2022 - Legal and Administrative Information Directorate (Prime Minister)
In principle, you can combine your employee status with that of a micro-entrepreneur. On the other hand, your employment contract may limit or prevent the exercise of an ancillary activity.
Principle of loyalty
As an employee, you are subject to principle of loyalty to your employer. This means that you have a duty of confidentiality, fidelity and non-competition.
Your duty of non-competition implies that you cannot create a company during the term of your employment contract that could compete with your employer. However, there is nothing to prevent you from building your own company in another field.
You are an employee of a grocery store and you want to build your company.
You won't be able to create a grocery store, but you can create any other type of shop (clothing store, bakery...).
You may have a exclusive clause.
This clause prevents you from having an activity in parallel with your work as an employee.
In this case, you will not be able to combine the status of employee with that of micro-entrepreneur.
This clause cannot be imposed by the employer on a part-time employee.
You must meet the following conditions to combine the status of a micro-entrepreneur with that of an employee:
- You must verify that your contract does not contain exclusivity clause.
- You must perform an incoming activity not competing with your employer.
- You must be a micro-entrepreneur outside of your working hours.
If you do not meet these conditions, you may be fired for heavy fault or gross.
You will be required to report your employee income in the category on your annual income tax return salaries and your micro-entrepreneur turnover in the micro-BIC: titleContent (commercial or craft activity) or micro-BNC: titleContent (liberal activity).
You are a micro-entrepreneur if your turnover does not exceed one of the following thresholds: €176,200 for a commercial or hosting activity and €72,600 for a service provision activity or a liberal activity
As a micro-entrepreneur employee, you accumulate 2 social status. You contribute both as an employee (from your salary) and as a micro-entrepreneur (from your turnover).
On the other hand, your benefits rights are open in the plan the activity you were carrying on before the status was accumulated. Thus, if you are an employee and start a micro-entrepreneur activity, the payments of your allowances will be made according to the general regime of the employees. However, if you are a micro-entrepreneur and you start a wage activity, it will be the social system of self-employed workers that will apply.
you opt for the application of the other regime.
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