How to combine student and micro-entrepreneur status?
Verified 07 September 2022 - Directorate for Legal and Administrative Information (Prime Minister)
As a student, you have the opportunity to pursue an additional activity by becoming a micro-entrepreneur. We explain the conditions that must be met.
You can be self-employed as a micro-entrepreneur in parallel with your studies.
However, depending on your age, not all activities are possible.
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Major
You can engage in any activity (commercial, liberal, artisanal). On the other hand, you must be careful to fulfill the criteria (qualifications, diploma...) to exercise a regulated activity (sports animator, dog guard...).
Emancipated minor
You can engage in a craft or professional activity (regulated or unregulated) as soon as you have the qualifications.
You also have the opportunity to engage in a commercial activity. In this case, you must ask for permission from one of the following people:
- At the time of your emancipation : guardianship judge
- After your emancipation: Judge of the Judicial Court
Non-emancipated minor
You can only carry out a specific craft activity (computer repairs, small crafts...) or an unregulated activity.
You can't to carry on a commercial activity.
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You are attached to your parents' tax home
When you are attached to your parents' tax home, your income must be reported on your parents' tax return.
You file your own tax return
You have to report your sales to the tax authorities. You are taxed on the micro-tax system.
FYI
to start your micro-entrepreneur business, you need to make a application for registration.
As a student, you are affiliated with the social security of students.
However, you have to pay social security contributions on your turnover in your micro-company. You are therefore subject to the micro-social scheme for your micro-entrepreneur business.
Who can help me?
Find who can answer your questions in your region
- General Tax Code: Article 50-0Tax treatment of micro-companies
- Social Security Code: Articles L613-7 to L613-10Micro-social scheme
- General Tax Code: Article 6Student: Parent Tax Home Attachment
- Social Security Code: Articles L613-1 to L613-11Student
- Social Security Code: Article D634-11-2
- Income tax - dependent adult childService-Public.fr
- Tax and social arrangements for micro-companies
- Company creation: formalities for the registration of a business
- Empowerment of a minorService-Public.fr
- Micro-entrepreneur guide 2022Urssaf
- Microcompany FAQMinistry of Economy