How to combine the status of public official and micro-entrepreneur?
Verified 15 December 2022 - Directorate for Legal and Administrative Information (Prime Minister)
As a public official (contract or civil servant), you have the opportunity to combine a micro-entrepreneur activity with your job. We explain the conditions that must be met.
As a public official, you have the opportunity to exercise complementary activity as a micro-entrepreneur if you meet all of the following conditions:
- You must to seek authorization to your line manager before you start your business.
- The activity you plan to pursue must not disturb the performance of your duties.
- The activity must be carried out outside of your working hours.
- Your activity should not be considered as a illegal taking of interest.
FYI
the authorization lasts 3 years and must be renewed 1 month before the end of the period. Renewal is given for 1 year after a new application for authorization.
The ancillary activities that you can practice as a micro-entrepreneur are:
- Expertise and consultation
- Education and training
- Sport or cultural activity, including coaching and animation in sport, culture and popular education
- Agricultural activity
- Activity of collaborating spouse in an artisanal, commercial or liberal company
- In-home help with a relative (parents, children, spouse...)
- Childcare
- Assistance to the elderly, disabled persons and persons in need of personal assistance at home or mobility assistance
- Low-level work in individuals
- Activity of general interest
- Mission of public interest in international cooperation or with bodies of general international interest or a foreigner State
- Sale of goods produced personally by the agent
FYI
to start your micro-entrepreneur business, you need to make a application for registration.
You will have to report your income on your annual tax return as follows:
- Public agent income, in category ‘wages and salaries’
- Turnover of micro-entrepreneurs in the category of micro-entrepreneursBIC: titleContent (commercial, industrial or craft activity) or micro-NBC: titleContent (liberal activity).
As a micro-entrepreneur public official, you accumulate 2 company statutes. You contribute both as a public official (from your salary) and as a micro-entrepreneur (from your turnover).
On the other hand, your benefits are open in the the activity you carried on before the status rollup. Thus, if you are a public official and you start a micro-entrepreneur activity, the payment of your allowances will be made according to the general scheme of employees. But if you're a micro-entrepreneur and you become a public official, 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.
Tax treatment of micro-companies
Affiliation to social security
Micro-social scheme