ACCRE: social contribution exemption extended by up to 24 months (36 months in total) for founders under the micro regime

Decree No. 2005-592 of 27 May 2005 inserts Article D. 161-1-1-1 into the Social Security Code: business founders receiving the aid for unemployed people creating or taking over a business (ACCRE) and taxed under the micro-business regime (Articles 50-0 or 102 ter of the General Tax Code) can ask for their contribution exemption to be extended beyond the first twelve months by up to 24 further months (renewed after the first twelve months of extension), i.e. 36 months in total. The exemption is total if business income is below the annual RMI amount for a single person; for income of up to 1,820 times the hourly minimum wage, it is total on the part below that amount and half above it. The extension applies to recipients whose first year of exemption had not expired.