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Micro-entrepreneur: can several independent activities be combined?

Verified 21 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

You are a micro-entrepreneur and you want to carry out one or more additional activities, in addition to your initial activity. What are the rules? How can this be done concretely? We'll explain everything to you.

General principle: authorized cumulation of activities

If you're a micro-entrepreneur, you have the right to exercise several different activities.

By this we mean activities self-employed persons and lucrative i.e. generating income or turnover.

You have the right to practice one or more additional activities different in same time.

Only, you have to do it withinsingle micro-company.

So you have to practice by keeping the same registration number company for each of the different activities.

You cannot have only one Siren number.

Please note

If you perform the domiciliation of your activities by declaring different addresses for each, you will then receive a Siret number specific to each of them, so multiple Siret numbers (one Siret number per geographical establishment or physical address).

In practice, you can carry out different activities within a single micro-company, even if they have no relationship of any kind to each other.

Example :

You have set up your micro-company in which you practice a liberal activity of private lessons (French, history with college students for example). At the same time, you can carry on a craft beer brewing activity and at the same time carry on a commercial activity as a road haulage operator (TRM).

The time and skills are rarely brought together to perform unrelated activities, but you you have the right to.

This is referred to as the accumulation ofseparate activities.

Mixed activities or separate activities

It is more common to exercise nearby activities, which complement each other.

This is referred to as the accumulation ofmixed activities.

Example :

1er example : you are a luthier craftsman and you repair violins (craft activity); you can also sell (commercial activity) instruments of your own manufacture, but also those of other manufacturers as well as other accessories such as bows, partitions, etc. You can exercise a 3e activity by giving private lessons in music (liberal activity).

2e example : you have your handmade soap making micro-company. Within this same micro-company, you can also sell cosmetics (commercial activity) and exercise a 3e liberal activity of natural care and massage.

3e example : you are a plumber in micro-company, so you have an artisanal repair activity, but also a 2e commercial activity selling installations (taps, shower trays, water heaters, boilers, etc.).

The activities agricultural are forbidden under the micro-company status.

In addition, the regulated professions are incompatible with the cumulation of an activity commercial. For example, a nurse, a veterinarian or an architect cannot combine with any activity as a trader.

Please note

Artistic activities carried on under the status ofartist-author are incompatible with the micro-company, except for ancillary activities such as classes, art workshops in schools, etc.

If you want to know the cumulation rules of the micro-entrepreneur with other statutes, you can refer to our specific content following:

Warning  

You cannot combine the status of micro-entrepreneur with that of majority manager of a SARL: titleContent because you are then self-employed.

Prohibited agricultural activities in micro-company

Agricultural activities are forbidden under the micro-company speed.

So you cannot not accumulate your main activity (commercial, artisanal or liberal) with a secondary agricultural activity in micro-company.

How do you know if your business is agricultural or not?

An activity is agricultural if it depends on the life cycle of a plant or animal in the context of a holding or production.

Individual business This criterion is decisive and applies regardless of the legal form of your holding (agricultural group, business).

It can also be an activity that prolongs agricultural production activity. Thus, the following activities are considered to be agricultural:

  • Activities of "farm tourism" (gîtes, bed and breakfasts, tables d'hôtes, farms inns, etc.) supporting the agricultural holding
  • Activities for the preparation and training of domestic horses and ponies for their exploitation: races, competitions, courses, etc.
  • Production and marketing of biogas, electricity and heat through methanization, where the majority (more than 50 %) of the material is derived from agricultural holdings
  • Processing and direct sale of farm products (cheese, butter, jam, ice cream, meat, etc.)

Please note

The pension of horses or their exploitation for shows are not agricultural activities. They're commercial activities.

Incompatible regulated professions and commercial activity

You're not allowed to accumulate one commercial activityof any kind, with a regulated liberal profession.

These professions are mainly:

  • Lawyer
  • Notary
  • Bailiff, judicial officer
  • Auctioneer, auditor
  • Registrar of the Commercial Court
  • Architect, surveyor
  • Accountant
  • Health professionals practicing in the liberal profession: doctor, nurse, midwife, physical therapist, osteo, psychotherapist, dentist, ophthalmo, veterinarian, etc.

Example :

If you're an architect, you can't combine that regulated profession with the sale of real estate.

Artist-author: possible but only for ancillary activities

You are an artist-author if you are a creator of original artistic works.

Your business generates copyright revenue.

To fit the category of artist-authors, your activities must meet specific criteria.

We'll explain details of these criteria in our specific content: Artist-author: declaration of activity.

Example :

You're a graphic designer. You are copyrighted on your graphic productions. This is your main business. Your secondary activity consists of drawing courses that you give in an art school and workshops that you conduct in colleges and high schools. These activities secondary build and generate your ancillary income.

We'll explain everything about the cumulation of the micro-company with your artist-author activities in our dedicated page.

If you are unsure whether or not certain activities can be rolled up, or if you have questions about how to roll up activities, you can contact either theUrssaf Limousin either the Social security for artists and authors :

Who shall I contact
  • Urssaf Limousin (Artists-authors)

    By email

    https://www.artistes-auteurs.urssaf.fr/aa/accueil

    By mail

    Urssaf Limousin

    Artists and Authors - TSA 70009

    93517 MONTREUIL CEDEX

  • Social security for artists-authors (Agessa and Maison des artistes)

    By telephone

    Monday to Friday: 9am to 5pm

    0 806 804 208 (price of a local call)

    By E-mail

    http://www.secu-artistes-auteurs.fr/contact

    By mail

    60 rue du Faubourg Poissonnière

    75010 Paris

An activity is defined as principal when:

  • or it generates your highest turnover,
  • or it is the activity you carried out first, that is to say the older.

Example :

1er example : you sell bicycles and decide to open a repair shop. So you are both trader (cycle seller) but also craftsman (cycle repairer). Your CA: titleContent Sales of cycles is €100,000 per year and your cycle repair revenue is €25,000 per year. Your business principal is therefore the business activity of a cycle seller, since it generates the largest turnover.

2e example : a luthier craftsman: his craft activity of violin repair is his initial profession, it is his main activity. If it then decides to launch an instrument sales activity and/or music lessons, then it will besecondary activities.

The exit from the micro-tax system occurs automatically if you exceed profit thresholds during 2 consecutive years.

FYI  

What is called the  micro-tax system  ? You can refer to our specific page: Everything you need to know about the taxation of a micro-entrepreneur

In the case of a mixed activityNo, you're gonna have to to accumulate profits of your various activities.

You must therefore be careful not to exceed ceilings.

Please note

If you exceed the ceilings, you can consult our dedicated content: What are the consequences for a micro-entrepreneur who exceeds the turnover thresholds?

Determine the nature of your profits

Whatever the number of activities, you need to make sure your revenue stays below a certain amount.

Please note

Your turnover (CA) annual corresponds to your revenue actually received during thecalendar year (not invoiced sales). You need to consider your CA excl. tax (excl. tax). Your profits correspond to your CA HT you have deducted your expenses.

There are 2 types of benefits depending on the nature of your business.

The 2 categories The benefits are as follows:

  • Non-commercial profits (NBC also called micro-BNC)
  • Industrial and Commercial Profits (BICs also called micro-BIC)

Here are the occupations and activities that correspond to these 2 types of benefits:

Tableau - Which activities correspond to which types of profits (BIC or NBC) and to which thresholds?

Type of profit

What activities correspond?

2022 profit threshold

2023 profit threshold

Industrial and commercial benefits (BIC or micro-BIC)

Activities ofpurchase and resale

€176,200

€188,700

Activities for the supply of housing or food (hotel, restaurants, furnished rentals...) 

€176,200

€188,700

Provision of services commercial such as real estate agents, security guards, etc.

€176,200

€188,700

Provision of services handicraft, such as hairdressers, plumbers, masons, bakers, etc.

€72,600

€77,700

Non-commercial profits (NBC or micro-NBC)

Occupations liberal

€72,600

€77,700

Office holders (notaries, bailiffs, etc.)

€72,600

€77,700

Persons earning income from intellectual property 

€72,600

€77,700

Persons receiving copyright, etc.

€72,600

€77,700

FYI  

If you're a craftsman, you must report your CA differently depending on whether you provide or not the materials key achievements and benefits.

If you supply the materials primarily, your business is considered to be mixed. You must then declare 2 types of CA: titleContent, your services and your materials (e.g. cement for the mason, wood for the carpenter, paint for the painter).

If you do not provide materials for the work (e.g. cycle repairman or shoe maker), then you only declareone CA for this craft activity.

What are the turnover thresholds for a mixed activity?

The revenue threshold was raised in 2023. It's different from the 2022 one.

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2022 revenue

In case ofmixed activity, the 2 thresholds next of profit shall not be exceeded:

  • The CAHT: titleContent global (CAHT: titleContent sale + CAHT: titleContent of professional activity and that of the supply of craft services) must not exceed: €176,200
  • The CAHT: titleContent relating to the liberal activity or to the supply of craft services shall not exceed: €72,600

If your turnover exceeds these thresholds, you can no longer benefit from the micro-company scheme.

If the activity is created during the year, the thresholds must be adjusted to pro rata temporis operating, except in the case of seasonal companies.

2023 revenue

In case ofmixed activity, the 2 thresholds the following benefits must not be exceeded:

  • The CAHT: titleContent global (CAHT: titleContent sales + CAHT: titleContent of professional activity and that of the supply of craft services) must not exceed: €188,700
  • The CAHT: titleContent relating to the liberal activity or to the supply of craft services shall not exceed: €77,700

If your turnover exceeds these thresholds, you can no longer benefit from the micro-company scheme.

If the activity is created during the year, the thresholds must be adjusted to pro rata temporis operating, except in the case of seasonal companies.

Practical examples

Please note

In 2023, you report your income earned in 2022. So you have to look at the threshold amounts CA: titleContent applicable for 2022.

For profits earned in 2023, you will report them on your 2024 tax return. You will then look at the applicable thresholds for 2023.

This is 3 examples of mixed activity depending on the nature of your (or your) main activity, depending on whether it is commercial, handcrafted or liberal.

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Commercial

Imagine that your micro-company or consisting of 3 activities of different natures.

For example:

  • One main activity sales of cycles (commercial)
  • An activity secondary for repairing cycles (handcrafted)
  • An activity secondary sports coach (liberal). Coaching is defined as a liberal activity that is not regulated and therefore permitted in the micro-company.

You must then consider 2 types of revenue caps:

  1. Your CA: titleContent global : addition of the turnover of the 3 activities
    The cumulative amount of your profits must never exceed the following threshold:
    • For your 2022 revenues: €176,200
    • For your 2023 revenues: €188,700
  2. The revenue generated by your secondary liberal activity coaching and the revenue generated by your craft secondary activity bicycle repair
    The amount of your profits for each of these activities must be below the following threshold:
    • For your 2022 revenues: €72,600
    • For your 2023 revenues: €77,700

Please note

In the event that you exceed the CA thresholds, we will explain in more detail the consequences of exit from the micro-company tax system in our dedicated page:

What are the consequences for a micro-entrepreneur who exceeds the turnover thresholds?

Handicraft

Let's say your micro-company consists of 2 activities different, one artisanal and the other commercial.

You are craftsman shoemaker, this is your main activity. You practice it as an initial profession and this activity generates your highest turnover.

You also sell a few pairs of shoes, so this is your secondary activity, of a kind commercial. It generates a CA: titleContent lower.

You need to consider your CA: titleContent global : addition of the turnover of the 2 activities.

The cumulative amount of your profits must never exceed the following threshold:

  • For your 2022 revenues: €72,600
  • For your 2023 revenues: €77,700

Please note

In the event that you exceed the CA thresholds, we will explain in more detail the consequences of exit from the micro-company tax system in our dedicated page:

What are the consequences for a micro-entrepreneur who exceeds the turnover thresholds?

Liberal

You practice in your micro-company 2 activities, one is a liberal osteopath, the other is a commercial beauty retailer.

Your activity as an osteopath is your main activity. This is your initial job and this activity generates the CA: titleContent the highest.

The commercial activity of selling beauty products is your activity secondary. It generates a CA: titleContent lower.

You need to consider your CA: titleContent global : addition of the turnover of the 2 activities.

The cumulative amount of your profits must never exceed the following threshold:

  • For your 2022 revenues: €72,600
  • For your 2023 revenues: €77,700

Please note

In the event that you exceed the CA thresholds, we will explain in more detail the consequences of exit from the micro-company tax system in our dedicated page:

What are the consequences for a micro-entrepreneur who exceeds the turnover thresholds?

Other case: several activities of the same nature

Let's say you have two activities in your micro-company of the same nature.

For example:

  • 2 commercial activities: you are a restaurateur (main activity) and you rent a rural cottage (secondary activity)
  • 2 liberal activities: you are an osteopath (main activity) and you give sailing lessons (secondary activity)
  • 2 craft activities: you are carpenter (main activity) and cabinetmaker (secondary activity)

You must then accumulate the amount of CA: titleContent of the 2 activities.

Your Overall AC shall not not to exceed theone of the 2 thresholds concerned:

  • For 2 activities of nature commercial : €188,700 in 2023
  • For 2 activities of nature liberal : €77,700 in 2023
  • For 2 activities of nature handcrafted : €77,700 in 2023

The VAT exemption exonerate the companies of the declaration and the payment of VAT on the services or sales they make.

This tax regime applies to all companies whose turnover in the previous year does not exceed certain thresholds.

In the case of mixed activities, the the principle is the same than the one that allows you to stay in the micro-tax system. The CA ceilings vary according to the nature of the activity (commercial and craft or liberal).

If the activities fall under different types of profits (micro-BIC and micro-BNC), then each of the CA: titleContent must remain below the corresponding threshold depending on the type of activity.

Warning  

The ceilings CA: titleContent are different those applied to remain in the micro-tax system.

For more details, you can consult our content dedicated to the ceilings of CA to remain free of VAT.

Affiliation to which social protection scheme?

As regards social protection, membership must be made with the social security fund to which themain activity.

L'main activity shall be assessed each calendar year and shall correspond to the activity oldest or the plus revenue generator or turnover.

From 3e year of affiliation, the activity that generated the most revenue on the Last 3 years can be considered as primary.

Membership of the scheme for this new activity shall take effect on 1er January of the 2nde year after these 3 years.

Please note

If you have an activity permanent and another seasonal, the permanent activity is then considered to be your main activity. You report to the single speed of your continuing activity. If this activity is the most recent, membership of the scheme to which the permanent activity belongs shall take effect on date to which the situation of pluriactivity has started.

IF you practice any of the following liberal professions listed below and if you have created your activity after 1er january 2018, you are affiliated with the Cipav (Pension and old-age insurance fund for certain liberal professions).

If you're a professional and you don't fit into any of those professions, you're under the general regime.

What are the social contribution rates?

Rates differ depending on the nature of your business.

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Sale of goods and supply of housing

The amount of your social security contributions is equal to 12.3% of your turnover.

If you have opted for discharge payment the Urssaf collects your tax and your social contributions, the rate applied is then 13.3%. You must always file your sales tax return either monthly or quarterly.

Rental of furnished dwelling

The amount of your social security contributions is equal to 21.2% of your turnover.

Rental of furnished tourist accommodation

The amount of your social security contributions is equal to 6% of your turnover.

Service Delivery (BIC)

The amount of your social security contributions is equal to 21.2% of your turnover.

If you have opted for discharge payment the Urssaf collects your tax and your social contributions, the rate applied is then 22.9%. You should always file your sales tax return monthly or quarterly.

Service Delivery (NBC)

The amount of your social security contributions is equal to 21.1% of your turnover.

If you have opted for discharge payment the Urssaf collects your tax and your social contributions, the rate applied is then 22.8%. You should always file your sales tax return monthly or quarterly.

Self-employed persons' social security (SSI)

The amount of your social security contributions is equal to 21.1% of your turnover.

If you have opted for discharge payment the Urssaf collects your tax and your social contributions, the rate applied is then 23.3%. You should always file your sales tax return monthly or quarterly.

Liberal activity under Cipav

Cipav is the inter-branch pension and old-age insurance fund for liberal professionals not covered by the SSI (Social Security for the Self-Employed).

The amount of your social security contributions is equal to 21.2% of your turnover.

If you have opted for discharge payment the Urssaf collects your tax and your social contributions, the rate applied is then 23.4%. You should always file your sales tax return monthly or quarterly.

Please note

You can consult the guide for micro-entrepreneurs in professions covered by Cipav.

What social security contributions do you pay?

You pay social security contributions on the total turnover net of tax (VAT) earned.

Social security contributions are calculated every month or quarterly based on revenue in the month or quarter previous.

You must declare your sales and pay your contributions to theUrssaf.

Micro-entrepreneurs: online turnover reporting (simplified micro-social scheme)

The social contributions included in the rate applied to your turnover are as follows:

  • Sickness/maternity/paternity insurance contribution
  • Additional daily allowance contribution
  • Contribution of family allowances
  • CSG: titleContent/CRDS: titleContent
  • Disability-Death Contribution
  • Basic and supplementary pension contributions

The micro-entrepreneur is charged an interest ratelump-sum allowance on its profits to determine its taxable income.

This table shows the flat-rate abatement rates and the social contribution rates depending on the nature of your main activity and your secondary activity.

Please note

Your turnover (CA) annual corresponds to your revenue actually received during thecalendar year (not invoiced sales). You need to consider your CA excl. tax (excl. tax). Your profits match your CA: titleContent HT of which you have deducted your expenses.

Tableau - Flat-rate abatement rate and social contribution rate by type of activity

Main activity

Tax rebate rate main activity

Primary Activity Contribution Rate

Secondary activity

Tax abatement rate secondary activity

Secondary activity contribution rate

Business activity

71%

12.30%

Provision of BIC services (craft activity)

50%

21.20%

Liberal activity or provision of services BNC and liberal activity Cipav

34%

21.10%

21.20%

Provision of BIC services (craft activity)

50%

21.20%

Business activity

71%

12.30%

Liberal activity or provision of services BNC and liberal activity Cipav

34%

21.10%

21.20%

Liberal activity or provision of services BNC

34%

21.10%

Business activity

71%

12.30%

Provision of BIC services (craft activity)

50%

21.20%

Cipav liberal activity

34%

21.20%

Business activity

71%

21.20%

Provision of BIC services (craft activity)

50%

21.20%

L'Urssaf has set up a international mobility service for you facilitate theaccess to social protection in case of work abroad.

This service helps you know how to what social protection system? of what country you're attached.

Example :

Multiple situations are processed, such as pluriactivity : you are self-employed in France and one or more other self-employed activities in neighboring countries (Switzerland, Germany, etc.).

In another case, you have set up a micro-company in France but you want to finally carry out this activity in Canada. It is then a detachment.

In any case, you must ask one certificate to this Urssaf International Mobility Service.

For any questions, contact directly to the International Mobility Service of Urssaf:

  • Telephone: 0 806 804213 9am-12pm and 1pm-4pm Monday to Friday (free service + call cost)
  • Email: mobilite-internationale@urssaf.fr

FYI  

We invite you to consult the contents of the Urssaf website to find out more about these certificates and about social protection arrangements in case of work abroad.

All about the international mobility service of the Urssaf: Work abroad: the International Mobility Service of the Urssaf

How do you know if you are dependent on French Social Security or that of another country? : Request a certificate from the Urssaf international mobility service

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