In order to simplify the reporting formalities for self-employed workers, the Social Declaration for Self-Employed Persons, which was produced on the net-entreprises.fr site, has been deleted. The income serving as the basis for the calculation of personal social contributions and contributions will be entered directly on the income tax declaration (declaration 2042). This single declaration will allow the calculation of personal social contributions and contributions, in addition to that of income tax.
Concretely, self-employed workers will carry out their usual tax declaration on the site impots.gouv.fr : they will access their income tax return which will be supplemented by a specific "social" section *.
At the end of the declaration, the elements necessary for the calculation of the contributions and personal social contributions will be transmitted automatically by the tax administration to the Urssaf or to the Cgss which will thus be able, as today, to proceed to the readjustment of the deadlines of provisional contributions and regularization on the final contribution.
This declaration is obligatory, in electronic form, whether the self-employed person is taxable or not.
Who is concerned ?
Self-employed workers exercising a craft, industrial, commercial or liberal activity and affiliated to the general scheme for self-employed workers.
People under the following regimes are currently excluded:
- Contracted practitioners and medical auxiliaries (PAM-C),
- Mutual Insurance Social Agricultural (MSA),
- Artist-authors (MDA / AGESSA),
- Fishermen and merchant sailors.
For these people, the current reporting methods remain unchanged.
Self-employed people are not affected. For the calculation of their contributions and social security contributions, they retain their obligation to report specifically to their Urssaf or Cgss of their turnover or their income, monthly or quarterly.
At the end of March, an email will be sent by the DGFiP to inform users of their new declaration methods and the date of opening of the online service.
Olivier Dussopt, Minister Delegate in charge of Public Accounts: “The unified social and tax declaration of income is a major simplification for the self-employed. It is a concrete translation of the “tell us once” approach, which aims to limit administrative procedures and make life easier for policyholders and businesses. "
* Self-employed workers who do not see the section “Self-employed income tax return” automatically selected, will then be able to tick the box and thus see the “social” part appear.