Self-contractor status enjoys a good reputation for its management. Exempt from complex calculations, the self-contractor simply has to count his expenses and revenues. Not to mention the amount of charges, he can calculate his profits easily.
To make sure you don’t miss anything, let’s take stock of all the costs and calculations you need to make so that you can be serene.
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No matter what profession you do, there are certainly expenses that you are responsible for the proper development of your activity.
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a website, communication via social networks (paid sponsored content) andphysical mediaThey concern all the materials to be financed to distribute the products or services you offer. Creating and managing such as flyers or business cards are all costs to anticipate. As a self-contractor you must make yourself known, it is essential to have recourse to these means of communication. It is thanks to these tools that you will find your customers.
The marketing of its products and services:
Deliveries and various professional events involve various travel costs . In addition, the prices of locations in exhibitions and markets, supplies used to pack the products and postal costs that are not always paid by customers.
Expenses depend on the volume of sales. Although it is difficult to predict the amount of these expenses, you must tryto anticipate these expenses as they will impact your profits.
Calculation of invariable expenses
These expenses relate to the expenses you have each month and on a fixed basis. Remember to list these fees in order to calculate the amount to deduct from your profits. Fixed charges correspond to your electricity, gas or gasoline bills . It is also necessary to count telephone and internet bills and your food shopping. Don’t forget to count charges for supplies such as printer cartridges or any other tool you use regularly.
Calculation of taxes and contributions
Contributions Social expenses are the expenses that you have to pay as a self-contractor. Here are the different sampling percentages:
- 12.80% of your turnover if you sell products
- 22% of your turnover if you offer commercial or craft services
- 22% of your turnover if you practise a professional profession or offer other services
It is useful to know that by taking advantage of the ACRE (aid in the creation or takeover of a business), you can benefit from a much lower charge amount throughout the first year of operation.
Taxes for Chambers of Commerce and Industry (CCI) andthe Chamber of Crafts and Crafts (CMA) appear from the second year of activity. These taxes do not apply to persons exercising in the liberal and are calculated in proportion to the turnover:
- 0.015% regarding the sale of goods, catering, accommodation
- 0.22% for purchase resale for a craftsman
- 0.044% for the provision of services
- 0.48% for the provision of artisanal services
- 0.007% for craftsmen in double registration CCI/CMA
The PSC (Contribution to Vocational Training) is a fee to be paid either monthly or quarterly. Non-regulated traders and liberal professions must pay 0.10% of their CA, craftsmen and BIC services must themselves, 0.30% and regulated liberal professions are levied up to 0.20%.
The Corporate Property Assessment (CFE) corresponds to a local tax linked to real estate used by the company. Its amount is calculated thanks to the rental rate of the property used by the auto contractor. This amount shall be multiplied by an amount depending on the municipality in which the premises are located.
Income taxes are calculated according to your return on Form 2042 C PRO where you will have indicated the total amount of your turnover.
Regardless of the amount of your turnover over the year, the lump sum allowance amount is €305 minimum (in 2019). If you have chosen a monthly tax release payment, the tax will be:
- 1% of the CA if you sell goods
- 1.7 of the CA if you offer commercial or artisanal services
- 2.2% of the CA for all other services and occupations liberal
Calculation of insurance fees and bank charges
The Mutual Health:
An employee benefits from a mutual fund which his employer partially finances. If your company corresponds to a secondary activity and you still have the status of employee as a main activity, you can always benefit from the mutual business. Also be aware that if your spouse has this type of mutual benefit, you can also benefit from it, just like your children.
However, the status of a freelance requires you to pay a mutual with your own financial resources. The costs to be expected are between 30 and 40 euros approximately. It should be noted that this amount varies depending on the number of guarantees desired and the number of persons insured on the same basis. Note that these charges will not be deducted from your income taxable.
A self-contractor has been obliged since 2015 to have a bank account reserved for his professional activity . It is not mandatory that this account be a business account, it can be a personal account.
This law was put in place to reduce fraud and allow self-entrepreneurs to prove deposits and withdrawals of money. This account will be subject to an additional fee between 7 and 30 euros.
Note that the PACT law exempts companies with an annual turnover below €10,000 from having a bank account dedicated to them.
Calculation of your leave
Yes, even your holiday days are to be taken into account. Every day of rest you take will take away a return of money, so you need to calculate this shortfall to earn in your turnover. This allows you to make your forecasts over a year and anticipate the vacancy time you can grant yourself.