business Creation, savings, governance... that contains the draft of law considered by the senators.
It must transform the French economy, "freeing" businesses and making them more "fair". After its adoption by the national Assembly in first reading, in the fall, and then its adoption in committee and in the Senate a few days ago, the bill Pact (action plan for growth and business transformation) is discussed in plenary from the 29th of January. What you need to remember.
Simplify the creation of businesssingle Window. This is to make the creation of business less complex. By 2021, an online platform will replace the various routes of the current registration formalities (Infogreffe.fr, lautoentrepreneur.fr, the registry of the commercial court, atm companies etc). All the procedures will be dematerialised, but the entrepreneurs are allergic to digital will benefit from a physical assistance in the Centres for business formalities (CFE) today. In committee in the Senate, an amendment was voted to "allow the immediate issue to the companies declared to be of an extract Kbis provisional' by the single window, as soon as the registration dossier is full." Goal : entrepreneurs can immediately continue their efforts, in particular with banks. single Register. A general register, cloud-based centralization of all the information companies will be created. This will remove, for example, the costs of a dual registration. legal notices. It will also be less expensive to publish an announcement in judicial and legal : the process could be carried on online newspaper publishing local content. Status of the spouse. A business owner whose spouse works with him will be obliged to declare it. In the absence of an alternative status is that of spouse, an employee who will be applied. Stage of the craftsmen. The mps voted to the optional nature of the internship preparation for installation (SPI), now mandatory for the craftsmen, but the Senate has reintroduced the SPI mandatory commission. The cost of the internship is fixed at 194 euros. bank Account. The micro-entrepreneurs achieving an annual turnover of less than € 10,000 will not be required to open a specific bank account for their professional activity. in they will have to cross this threshold for two consecutive years to be submitted.
Remove the obstacles to business developmentstaff Thresholds and social tax. In committee, the Senate voted on the raising of the thresholds of the labour code of 50 to 100 employees. The Assembly, on the contrary, has chosen not to touch the thresholds arising from the reform of the labour code. The mps have removed the threshold of 20 employees, except for the obligation to employ disabled workers (OETH). And done away with those of 10, 25, 100, 150 and 200, with the exception of the 200 for the provision of a local trade union. Some thresholds have been increased to 50 employees, as the one who triggers the establishment of a local restore. It should be noted that the method of calculating numbers is harmonised and that the obligations attached to each threshold will be effective from the five consecutive calendar years of crossing. public Markets. small and medium-sized enterprises (SMES) holders of public procurement of State will be entitled to an advance payment of 20% minimum of the order, as against 5% today. At first, this new rule will be for an amount of up to 50 000 euros and an implementation period of more than two months. Certification of the accounts. To be constrained to this obligation, a business (except if it is a parent company), regardless of status, must complete two of the following three conditions : have a balance greater than or equal to 4 million euros, a turnover excluding taxes of at least € 8 million and a staff complement greater than or equal to 50 people. Balances. They will last four weeks and not six like today.
Make failure less painfulLiquidation. The use of a procedure of vocational rehabilitation (clearing of debts of the enterprises without employees and with fewer than 5000 euros of assets) will be offered to all eligible businesses, and the judicial liquidation simplified will become the norm for businesses with fewer than five employees. Radiation. after two years without revenue, an individual entrepreneur will be automatically removed from all administrative files (social Security, tax authorities, register of commerce and companies, SIRENE). Collateral. The right of the collateral (to the creditors who guard against failures) will be simplified by orders.
to Facilitate the financing of growth companiesshare savings Plan . The securities issued under the crowdfunding will become eligible for the PEA-PME and a PEA Young is going to be created to enable 18-25 year-old to open one. life Insurance. The product Eurocroissance will be modernized to make it attractive compared to funds in euros. From 2020, each product, life insurance will offer at least one unit of account responsible, solidarity-based, or green. in social Business. The concept of utiquality social will be explained and the conditions of access to certification ESUS (for "social business social utility") simplified. retirement Savings. portability of savings from one product to the other (article 83, Perco, Madelin etc.) without any fees at the end of five years was passed, as well as the possibility, in the context of all of the products, to deduct from its taxable income, its voluntary payments. The output can be capital (and not only to a life annuity) for the outstanding amounts resulting from voluntary payments or from the employee savings (profit-sharing, participation, government aid employers). intercompany Loans. the Assembly had extended the profile of the companies that can offer a ready-to-business for all commercial companies with certified accounts, regardless of their status. The Senate has removed this measure in committee.
Encourage innovationResearcher-entrepreneur . The researcher wishing to engage in the creation of the company will be able to devote half her time to this project. industrial Property . Will be created a provisional application for a patent for twelve months, a new opposition procedure before the national Institute of industrial property (Inpi). In addition, the certificate of usefulness will be extended from six to ten years.
Valuing the work of employeesemployee Savings plan. Of measures, that were originally in the law Covenant, were taken in the act of financing of Social Security, 2019 (social security finance act): the removal of the social contribution on the amounts paid under the bonus scheme for businesses with less than 250 employees, as well as on all payments to employee savings (profit-sharing, participation and contributions of the employer on a salary savings plan) for businesses with fewer than 50 employees. In Pact, remains the online, on the website of the ministry of Labour, simplified models of agreements made by the professional sectors, to facilitate the implementation of devices in SMES. The removal of the requirement to have a company savings plan (PEE) to put in place a savings plan for collective retirement (PERCO) should also be passed. employee share Ownership. The social security finance act 2019 notes, in companies with more than 50 employees, the portion of social contribution of 20% to 10% for government aid to employers in the funds employee share ownership. With Pact, it will be possible in the simplified stock companies (SAS) to offer action to all employees. There will be more ticket minimum of 100 000 euros. It should be noted that in committee, the Senate added a number of measures, including the harmonization of the rate of social contribution of 10% for the payments from profit-sharing and participation, or employer contributions to pension plans. It has also created a new case of early release of the retirement savings : for financing the adaptation work of his principal residence in case of loss of autonomy.
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