Start-up contribution exemption (ACRE) extended to all business founders and buyers

The 2018 Social Security Financing Act turned the aid for unemployed business founders or buyers into a start-up exemption open to everyone who creates or takes over a self-employed activity, and to managers of companies they effectively control, regardless of prior status. The exemption covers health, maternity, disability-death, old-age and family allowance contributions in the first year, in full up to three quarters of the social security ceiling and then tapering to the ceiling. A three-year gap is required between two uses.