L\u2019Inspection g\u00e9n\u00e9rale des affaires sociales (IGAS) et l\u2019Inspection g\u00e9n\u00e9rale des finances (IGF) publient une \u00e9valuation du r\u00e9gime des micro-entrepreneurs en France, dans un contexte de forte expansion de ce dispositif. En dix ans, le nombre de micro-entrepreneurs \u00e9conomiquement actifs a \u00e9t\u00e9 multipli\u00e9 par trois et ce r\u00e9gime repr\u00e9sente d\u00e9sormais trois immatriculations d\u2019entreprises sur cinq, soit huit immatriculations d\u2019entreprises individuelles sur dix.<\/p>\n
Le rapport constate que le r\u00e9gime atteint son objectif principal de simplification des d\u00e9marches de cr\u00e9ation d\u2019entreprise. La facilit\u00e9 d\u2019immatriculation et la lisibilit\u00e9 du cadre fiscal et social constituent le principal facteur d\u2019attractivit\u00e9 et expliquent en grande partie sa diffusion. De nombreux micro-entrepreneurs d\u00e9clarent qu\u2019ils n\u2019auraient pas cr\u00e9\u00e9 d\u2019activit\u00e9 sans ce dispositif. Il appara\u00eet particuli\u00e8rement adapt\u00e9 aux personnes souhaitant exercer une activit\u00e9 de faible ampleur ou obtenir un compl\u00e9ment de revenu, notamment parmi les salari\u00e9s, retrait\u00e9s, \u00e9tudiants ou demandeurs d\u2019emploi.<\/p>\n
L\u2019\u00e9tude souligne cependant que la population des micro-entrepreneurs est tr\u00e8s h\u00e9t\u00e9rog\u00e8ne et que le r\u00e9gime recouvre des usages vari\u00e9s\u2009: test d\u2019un projet entrepreneurial, exercice durable d\u2019une activit\u00e9 ind\u00e9pendante ou simple compl\u00e9ment de revenus \u00e0 une autre activit\u00e9 professionnelle. Malgr\u00e9 cette diffusion, le r\u00e9gime favorise peu le d\u00e9veloppement d\u2019activit\u00e9s \u00e9conomiques p\u00e9rennes et son impact sur la cr\u00e9ation d\u2019emplois et de valeur ajout\u00e9e est jug\u00e9 tr\u00e8s limit\u00e9.<\/p>\n
Sur le plan social, le rapport met en \u00e9vidence que les micro-entrepreneurs exer\u00e7ant \u00e0 titre d\u2019activit\u00e9 principale per\u00e7oivent des revenus tr\u00e8s faibles, ce qui conduit \u00e0 une protection sociale restreinte. Par ailleurs, la substitution au salariat que peut induire ce r\u00e9gime g\u00e9n\u00e8re d\u2019importantes pertes de recettes sociales et fiscales. Face \u00e0 ces constats, IGAS et IGF formulent dix propositions visant \u00e0 pr\u00e9server les atouts du dispositif (simplification, possibilit\u00e9 de revenu de compl\u00e9ment) tout en en limitant les risques, notamment en mati\u00e8re de pr\u00e9carit\u00e9 des revenus, de protection sociale et de financement de la s\u00e9curit\u00e9 sociale et des finances publiques.\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 des micro-entrepreneurs en France, dans un contexte de forte expansion de ce dispositif. 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