The ACCRE – Aid for the creation of a business, gives temporary exemption from social charges and qualifies for financial help in the creation or takeover of a company, no matter what the size.
In addition, to qualify for the ACCRE, the recipient must create or acquire a business in their own name, or in the name of their future company.
When a company name is used, a further condition must be met to qualify for the ACCRE : the person must exercise effective control over the company, this means:
Note that to claim the ACCRE, as in a proposed takeover of a company by the buying of shares, the beneficiary must manage the company in the role of director.
To qualify for the ACCRE, the business creator or buyer must submit a separate application form no later than 45 days after the beginning of the activity of the new company.
Justification to prove that the person can benefit from the ACCRE will also be asked for.
The URSSAF must respond to a claim for the ACCRE within a period of one month from the filing of the ACCRE application.
The beneficiary of the ACCRE gets help in the form of exemption from social security contributions for a period of 12 months.
This ACCRE exemption applies to insurance contributions for sickness, maternity, pension, widowhood, disability and death and the family allowances.
Other social charges and taxes (CSG-CRDS, au risque accident du travail, à la retraite complémentaire, au Fnal, à la formation professionnelle continue et au versement transport) are not eligible for the ACCRE and will remain to be duly paid.
These exemptions apply to a maximum of 120% of the minimum wage (SMIC) in force on 1 January of the year in which the exemption is applicable, that is to say, on a base of 9.61€ an hour gross for 2015 – (21 119 € pour 2016).
People receiving unemployment or other benefits from The Pôle Emploi and eligible for the ACCRE are entitled, under certain conditions, to continue to receive temporary benefits at the same rate as they received them before they created or took over a business.
These conditions must be met for at least 2 years
Claimants of the ACCRE can also claim payment of the ACCRE in the form of a lump sum : The first half will be paid at the beginning of the activity and the balance 6 months later.