How to combine employee and micro-entrepreneur status?

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

You can usually combine your status as an employee 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 the principle of loyalty to your employer. This means that you have a duty of confidentiality, fidelity and non-competition.

Your non-compete duty means that you cannot set up a company during the term of your employment contract that could be in competition with your employer. However, there is nothing to stop you from setting up your own company in another field.

Example :

You are a grocery store employee and you want to start your company.

You will not be able to create a grocery store, however you will be able to create any other type of store (clothing store, bakery...).

Exclusivity clause

It is possible that you have a exclusivity clause.

This clause prevents you from having an activity parallel to your work as an employee.

In this case, you will not be able to combine employee status with micro-entrepreneur status.

FYI  

This clause cannot be imposed by the employer on a part-time employee.

You must meet the following conditions to combine the status of micro-entrepreneur with that of employee:

  • You must verify that your contract does not contain exclusivity clause
  • You must perform an inbound activity not in competition with your employer's.
  • You must be a micro-entrepreneur outside of your working hours.

Warning  

If you fail to comply with these terms, you may be terminated for gross negligence or gross negligence.

You will have to report on your annual income tax return your income as an employee in the category wages and salaries and your micro-entrepreneur turnover in the micro-business categoryBIC: titleContent (commercial or craft activity) or micro-NBC: titleContent (liberal activity).

You are a micro-entrepreneur if your turnover does not exceed, in 2023, one of the following thresholds: €188,700 for a commercial or accommodation activity and €77,700 for a service activity or a liberal activity

FYI  

2023 micro-company turnover thresholds are increased compared to those for 2022 turnover. Thresholds were €188,700 (commercial activity and accommodation) and €77,700 (provision of services and liberal activity).

As a micro-entrepreneur employee, you accumulate 2 company statutes. You contribute both as an employee (from your salary) and as a micro-entrepreneur (from your turnover).

On the other hand, your benefit entitlements are opened in the the activity you carried on before the status rollup. Thus, if you are an employee and you start a micro-entrepreneur activity, the payments of your allowances will be made according to the general scheme of employees. However, if you are a micro-entrepreneur and you start a wage activity, it will be the social security scheme for self-employed persons which will apply.

FYI  

you can opt for for the application of the other arrangements.

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