L\u2019Inspection g\u00e9n\u00e9rale des affaires sociales (IGAS) et l\u2019Inspection g\u00e9n\u00e9rale des finances (IGF) publient une \u00e9valuation du r\u00e9gime fran\u00e7ais des micro-entrepreneurs, dans un contexte de forte expansion de ce dispositif. Le nombre de micro-entrepreneurs \u00e9conomiquement actifs a \u00e9t\u00e9 multipli\u00e9 par trois en dix ans et ce r\u00e9gime repr\u00e9sente d\u00e9sormais trois immatriculations d\u2019entreprises sur cinq, ainsi que huit immatriculations d\u2019entreprises individuelles sur dix.<\/p>\n
Le rapport constate que le r\u00e9gime remplit en partie ses objectifs. Il r\u00e9pond \u00e0 l\u2019objectif de simplification de la cr\u00e9ation d\u2019entreprise gr\u00e2ce \u00e0 des d\u00e9marches d\u2019immatriculation all\u00e9g\u00e9es et \u00e0 un cadre fiscal et social lisible, qui constituent un facteur central d\u2019attractivit\u00e9. De nombreux b\u00e9n\u00e9ficiaires d\u00e9clarent qu\u2019ils n\u2019auraient pas cr\u00e9\u00e9 d\u2019activit\u00e9 sans ce r\u00e9gime. Celui-ci appara\u00eet particuli\u00e8rement adapt\u00e9 aux personnes souhaitant d\u00e9velopper une activit\u00e9 de faible ampleur ou obtenir un revenu compl\u00e9mentaire, notamment parmi les salari\u00e9s, retrait\u00e9s, \u00e9tudiants ou demandeurs d\u2019emploi.<\/p>\n
Les inspections soulignent cependant que la population des micro-entrepreneurs est h\u00e9t\u00e9rog\u00e8ne et que le r\u00e9gime recouvre des usages vari\u00e9s : test d\u2019un projet entrepreneurial, exercice durable d\u2019une activit\u00e9 ind\u00e9pendante ou compl\u00e9ment de revenus. Elles rel\u00e8vent surtout plusieurs limites et risques importants. Le r\u00e9gime favorise peu le d\u00e9veloppement d\u2019activit\u00e9s \u00e9conomiques p\u00e9rennes et son effet global sur la cr\u00e9ation d\u2019emplois ou de valeur ajout\u00e9e est jug\u00e9 tr\u00e8s limit\u00e9. Les micro-entrepreneurs ayant cette activit\u00e9 \u00e0 titre principal per\u00e7oivent des revenus tr\u00e8s faibles, ce qui se traduit par une protection sociale restreinte. Par ailleurs, la substitution de ce statut au salariat g\u00e9n\u00e8re, selon le rapport, des pertes significatives de recettes sociales et fiscales.<\/p>\n
Dans ce contexte, le rapport formule dix propositions (non d\u00e9taill\u00e9es dans l\u2019extrait) visant \u00e0 pr\u00e9server les atouts du r\u00e9gime de micro-entrepreneur, en particulier en mati\u00e8re de simplification et de revenu d\u2019appoint, tout en limitant les risques identifi\u00e9s pour la p\u00e9rennit\u00e9 des activit\u00e9s, la protection sociale des travailleurs et les finances publiques. Ces \u00e9l\u00e9ments pr\u00e9sentent un int\u00e9r\u00eat direct pour le suivi des politiques de l\u2019emploi, du travail ind\u00e9pendant et de la protection sociale en France.\u00a0(contenu r\u00e9sum\u00e9 par l’IA)\u200bLire la Suite<\/a><\/p>","protected":false},"excerpt":{"rendered":" L\u2019Inspection g\u00e9n\u00e9rale des affaires sociales (IGAS) et l\u2019Inspection g\u00e9n\u00e9rale des finances (IGF) publient une \u00e9valuation du r\u00e9gime fran\u00e7ais des micro-entrepreneurs, dans un contexte de forte expansion de ce dispositif. 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