From this year, for the income declaration for the year 2020, self-employed people will benefit from a simplification of their declaration procedures, informs the Ministry of Public Accounts. From now on, a single declaration must be made on impots.gouv.fr for the calculation of their personal social security contributions and their income tax.
In order to simplify the declaration formalities of self-employed workers, the Social Declaration of the Independents, which was carried out on the site net-entreprises.fr, is deleted. The income used as a basis for calculating personal social contributions and contributions will be reported directly on the income tax declaration. (declaration 2042). This single declaration will allow the calculation of personal social security contributions and contributions., in addition to that of income tax.
Concretely, self-employed workers will complete their usual tax declaration on the impots.gouv.fr website. : they will access their income tax return which will be supplemented by a specific “social” section. At the end of the declaration, the elements necessary for calculating personal social contributions and contributions will be automatically transmitted by the tax administration to Urssaf or the Cgss which will thus be able to, like today, readjust the provisional contribution schedules and regularize the final contribution. This declaration is mandatory, by dematerialized means, whether the self-employed worker is taxable or not.
Who is concerned ?
Self-employed workers carrying out a craft activity, industrial, commercial or liberal and affiliated to the general scheme for self-employed workers. Currently excluded are people covered by the following regimes : Contracted medical practitioners and auxiliaries (PAM-C), Agricultural Social Mutuality (MSA), Artist-authors (MDA / AGESSA), Fishermen and commercial sailors. For these people, the current reporting procedures remain unchanged.
Self-employed people are not affected. They keep, for the calculation of their contributions and social security contributions, their specific declaration obligation to their Urssaf or Cgss of their turnover or revenue, monthly or quarterly. End of March, an email will be sent by the DGFiP to inform users of their new reporting procedures and the opening date of the online service.
For Olivier Dussopt, Minister Delegate in charge of Public Accounts, “the unified social and tax income declaration constitutes a major simplification for self-employed workers. It is a concrete translation of the “tell us once” approach which aims to limit administrative procedures and make life easier for policyholders and businesses.. »
