The entrepreneur declares, each month or each quarter, the amount of turnover he receives. In the absence of revenue collected over the declared period, the entrepreneur declares a turnover of zero.
No social contributions for a micro-enterprise without turnover
In the absence of turnover, the entrepreneur does not have to pay contributions to the social scheme for self-employed workers.
In fact, under the simplified micro-social system, social contributions are calculated on the basis of the turnover declared monthly or quarterly. When one declares a turnover at zero, the social contributions are therefore equal to zero.
When the entrepreneur has opted for the final tax payment, no income tax must be paid. In the absence of an option, the impact is similar because the taxable profit of a micro-enterprise is calculated according to the turnover.
Even with a micro-enterprise without turnover, you must declare your turnover monthly or quarterly (depending on the option chosen). In the absence of a declaration, you risk having to pay:
- Penalties the amount of which is equal to 1.5% of the monthly social security ceiling,
- Social contributions, calculated on the basis of the maximum turnover of the micro-enterprise scheme applicable to your activity over the period concerned. For example, if you report your revenue quarterly, we take a quarter of the maximum revenue.
The employer is required to report each month to the tax authority’s information relating to the amount deducted from the income paid to each employee. This information is as follows:
- Identification of the person required to withhold the withholding tax
- Identification of the recipient of the income
- the base, the rate and the amount deducted from the income paid to each beneficiary
- And information relating to remote payment (starts and end date of the declaration period, IBAN number and BIC code of the account used for the transfer, amount of the transfer, SIRET number of the establishment making the transfer).
For employers who use the TESE, the declaration of this information can be made through the managing body.
Transfer of the withholding tax to the tax authorities
A schedule for the transfer of the withholding tax to the tax authorities by the employer is planned. The payment methods depend on the workforce of the company. In principle, the repayment of the withholding tax takes place during the month following that in which the withholding took place. For employers who use the TESE, the repayment can be made through the managing body. The use of the tax return estimator is there for the proper tax submission.
The possibility of quarterly repayment
Companies with less than 11 employees have the possibility of quarterly repayment. This option is valid both for the payment of social contributions and the repayment of the withholding tax. In order to opt for the quarterly repayment, the employer informs in writing the collection agency on which his establishment depends before December 31 or when his first employee is employed. The option is valid for one year and tacitly renewed.