Many students decide to become auto-entrepreneurs to create a source of income to complement their studies. It's a simple legal status to create and manage. Let's find out everything you need to know about becoming a student auto-entrepreneur!
An unemancipated student under the age of 16 is authorized to engage in any unregulated self-employed activity or specific craft activities.
A student who is a minor and has been emancipated from his or her parents' household is authorized to practice any craft or liberal profession, whether regulated or not.
The auto-entrepreneur status offers a high degree of flexibility, a particularly valuable asset when it comes to balancing an academic course with a professional career.
Auto-entrepreneur status considerably reduces students' social security and tax obligations
All auto-entrepreneurs are required to pay social security contributions, calculated on the basis of their sales.
A number of public grants are available to support students
Domiciliation + company creation Kbis fast and 100% online
The auto-entrepreneur (now micro-entrepreneur) status is open not only to working people, but also to students. Its flexibility enables anyone to create a source of income through a wide range of independent activities.
It's often a question of acquiring a first enriching professional experience, linked to the skills acquired during secondary or higher education. This simplified legal status allows you to manage your own customer portfolio and assignments.
Many students choose to become auto-entrepreneurs, so why not you?
It is possible to combine student status and auto-entrepreneur status. There are two possible scenarios.
Students under the age of 16 are authorized to engage in any unregulated self-employed activity (such as IT consulting, graphic design, etc.) or specific craft activities (manual labor, gardening, moving assistance, administrative help or small daily services, etc.). They are not allowed to engage in any commercial activities under their own name.
A student who is a minor and has been emancipated from his or her parents' household is authorized to engage in any craft or self-employed activity, whether regulated or not. If this is the case, they must of course meet all the eligibility criteria laid down by law.
Commercial activities in the student's own name are only authorized if the guardianship judge or the president of the district court gives permission. To do so, the student must apply from the time of emancipation.
Self-entrepreneurship for students has many advantages. First and foremost, it offers unrivalled flexibility. It's a particularly valuable asset when it comes to balancing a parallel academic course.
In a word: you're free to manage your own schedule.
You are free to choose the activities you wish to pursue (within the framework defined by law), your customer portfolio and your rates. It also allows you to gain professional experience, which you can put on your CV, and build up a useful professional network.
Taxation is often perceived as a time-consuming and complex subject, especially for students. Fortunately, the auto-entrepreneur status considerably reduces students' social and tax obligations, as well as the time spent on administrative tasks.
Students detached from their parents' tax household declare their income each year on their own tax return. Students attached to their parents' tax household are required to add their income to that of the rest of the household.
The addition of this income increases the tax burden. Before setting up a self-employed business, it's a good idea to compare the two situations and choose the most tax-efficient one.
Taxable profit is determined by the tax authorities, who apply a flat-rate allowance of :
71% of sales for activities involving the purchase and resale or supply of accommodation (with the exception of furnished rentals other than tourist accommodation and bed and breakfast).
50% of sales for other activities classified as industrial and commercial profit (BIC)
All auto-entrepreneurs are required to pay social security contributions, calculated on the basis of their sales. These contributions give access to social protection under the self-employed workers' scheme.
Paying student social security does not exempt you from paying social security contributions.
The following contribution rates, calculated on the basis of monthly or quarterly sales, must be paid:
For the sale of goods, objects, supplies and food to be taken away or consumed on the premises and the provision of accommodation (CCI): 12.8%.
For the purchase and resale of handcrafted products: 12.8%.
For craft services: 22%.
For commercial services: 22%.
For self-employed professionals covered by social security for the self-employed: 22%.
For self-employed professionals covered by the CIPAV old-age insurance scheme: 22%.
There are several forms of public assistance available to students. The most famous is the APL (Aide Personnalisée au logement), the amount of which depends on household income. The APL is now automatically adjusted each quarter according to the income declared by your tax household.
Low-income students may be eligible for special grants. Contact your school'sCrous or secretariat to find out more about the schemes available to you.
The "prime d'activité" benefit is available to students working in precarious jobs and earning a low income. The granting of this aid is subject to a number of specific conditions.
And to make life even simpler for self-employed entrepreneurs, domiciliation companies offer legal domiciliation services to individuals and legal entities. Approved by the local prefecture, they provide their customers with a registered office as well as a postal, commercial and administrative address.
You can also take advantage of a wide range of services designed to make your day-to-day life easier: switchboard, administrative and legal assistance, meeting room rental, etc. You can also reduce your tax bill by choosing a commune with a low CFE (Contribution Foncière des Entreprises) tax rate.
This way, you can concentrate on the high value-added assignments that are essential to the growth of your business!
With SeDomicilier, you can obtain your certificate of domiciliation in less than 5 minutes, in a 100% online process. What's more, all your services are then available in a personalized, secure virtual office!
Written by our expert Paul LASBARRERES-CANDAU
April 16, 2021
What assistance is available for student self-entrepreneurs?
There are several ways to help you:
1. APL: Aide Personnalisée au logement
The amount depends on household income
2. RSA Activité: Revenu de Solidarité Active (Active Solidarity Income)
For those with precarious jobs and low incomes
3. Student bursary
It is calculated on the basis of your parents' income
If you have already separated from your parents' tax household, you must declare your income each year on your own tax return. On the other hand, if you are still attached to your parents' tax household, you must add your income to that of the rest of the household.
Can I work as a student?
It all depends. If you are an unemancipated minor student, you can carry out any unregulated activity or specific craft activities. However, you may not engage in any commercial activity in your own name. On the other hand, if you are already an emancipated student, you may engage in any craft or liberal profession, whether regulated or not. What's more, you can carry out commercial activities in your own name if the guardianship judge or the president of the tribunal de grande instance gives you authorization to do so.
