Module 18 min910 wordsFree — no account
Who falls under the self-employed scheme
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 73 words · 1 min
Worked example
Two points of capital
Two identical companies, same trade, same director's remuneration of €40,000 a year. In the first, the sole director holds 51 % of the shares: they are self-employed, receive no payslip, and settle contributions on demand from their fund. In the second, they hold 49 %: they are treated as an employee, receive twelve payslips a year, and the company pays employer contributions from which the unemployment charge is excluded.
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.