Start-up relief, the unemployment lump sum and the flat tax levy
A relief no longer automatic since 2026 and lost in sixty days, an unemployment lump sum that closes the door on pension quarters, and a tax option that makes a household owing nothing pay. Three modules on a founder, 34 000 € of income and 18 400 € of remaining rights. All three modules are free to read; with no case study in this course, only the quiz is sold.
Intermediate3 modules26 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Remember that the relief must now be claimed, and within what period.
- Tell the self-employed person's relief from the micro-entrepreneur's.
- Apply the annual social security ceiling scale to the relief.
- Know the past-benefit condition that closes the right.
- Compute the lump sum and its deduction for the supplementary pension.
- Remember the three cumulative access conditions.
- Locate the timing of the two payments.
- Compare the lump sum with keeping the allowance, pension included.
- Remember the reference income condition that opens the option.
- Apply the three rates of the flat levy by activity.
- Locate the two option deadlines and the one for withdrawal.
- Compare the flat levy with taxation under the progressive scale.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountThe relief that no longer comes on its ownWhat you will be able to do
- Remember that the relief must now be claimed, and within what period.
- Tell the self-employed person's relief from the micro-entrepreneur's.
- Apply the annual social security ceiling scale to the relief.
- Know the past-benefit condition that closes the right.
- Module 29 minIncluded in the full courseA lump sum, or an allowance that lastsWhat you will be able to do
- Compute the lump sum and its deduction for the supplementary pension.
- Remember the three cumulative access conditions.
- Locate the timing of the two payments.
- Compare the lump sum with keeping the allowance, pension included.
- Module 38 minIncluded in the full coursePaying income tax alongside contributionsWhat you will be able to do
- Remember the reference income condition that opens the option.
- Apply the three rates of the flat levy by activity.
- Locate the two option deadlines and the one for withdrawal.
- Compare the flat levy with taxation under the progressive scale.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.