Combining activities is a problem for many Micro-entreprises.
Various options for combining activities are possible, and certain rules are established for each situation.
The article discusses the most common cases: combining the status of Micro-entreprise with another Micro-entreprise, with individual entrepreneurship, a limited liability company, a simplified joint-stock company or with labor activity.
Merging two Micro-entreprises
It is not possible to combine several Micro-entreprises. Micro-entreprise is legally a sole proprietorship company under microtax regime.
However, an individual company and its director are the same person, and an individual, like a legal entity, can only receive one Siren/Siret number.
However, it is possible to combine several activities within one Micro-entreprise, although care must be taken not to exceed turnover thresholds.
Can you combine sole proprietorship and micro-entreprise?
As can be seen from the above, Micro-entreprise is an individual entrepreneur, therefore, for the same reasons, it is impossible to combine traditional individual entrepreneurship under a real tax regime with Micro-entreprise.
Combination of company and Micro-entreprise
SARL and Micro-entreprise
Whether you can combine these two activities will depend on your status as a SARL, i.e. partner, managing minority/equal partner, managing majority partner.
- Combination of Micro-entreprise and partner status
A micro-entrepreneur can combine his individual work activity with the status of a partner in SARL.
- Combining Micro-entreprise with the status of a minority or equal shareholder of the company
In this case, the opportunity again arises to be both a Micro-entrepreneur and a minority or equal managing partner of a SARL.
A minority/equal manager is treated as an employee and can therefore combine the two activities.
Please note that the two activities must be different in nature. Carrying out the same activity using two companies is strongly discouraged, given the significant risk of reclassification as an abuse of right. Indeed, there is no economic rationale for two companies to carry out the same activity, other than to take advantage of the advantageous Micro-entreprise system.
- Combining Micro-entreprise with the status of majority manager of a limited liability company
A micro-entrepreneur cannot be the general manager of a limited liability company. This rule applies in both directions, i.e. a practicing Micro-entrepreneur cannot be appointed as a majority manager of a SARL, and a majority manager of a limited liability company cannot become a Micro-entrepreneur simultaneously with his powers.
In this situation, the Micro-entrepreneur and the majority manager are both attached to the self-employed regime, and there cannot be two registrations for the same person in the same regime.
Let us recall that a manager is considered a majority shareholder if he, his spouse (regardless of marital status), his partner under a civil solidarity agreement, his minor children and other co-managers own more than 50% of the company's capital. Otherwise, he will have the status of a minority manager and will be treated as an employee.
Combination of Micro-entreprise and EURL
The possibility of combining the two options will depend on the status within the EURL, i.e.
- Sole and managing partner,
- the only partner performing functions in the company other than those of a manager,
- the only partner who does not perform any functions in the company.
In the first two cases, the only partner is affiliated with the Caisse des Indépendants and cannot combine two independent activities.
Indeed, the only partner who performs a function other than that of the manager, since he has the right to recall the manager, cannot be made dependent on him and, therefore, have the status of an employee.
Only a single shareholder who does not perform any functions in the company can work as a Micro-entrepreneur.
SAS/SASU and Micro-entreprise
Since the chairman of the simplified joint stock company SAS is a manager with employee status, he can combine his powers with Micro-entreprise. The same principle applies to the managing director, if there is one.
You can also be a partner in SAS and Micro-entrepreneur.
Thus, there are no restrictions on combining the Micro-entrepreneur status with the SAS Director credential or the SAS Partner status.
Is it possible to combine employment with Micro-entreprise?
In principle, it is quite possible to combine the Micro-entrepreneur status with hired activity. You owe a duty of loyalty to your employer.
However, certain rules may prohibit such a combination, e.g.
- Clauses in the employment contract, such as exclusivity
regulations related to the sector of activity, - or specific statutes, such as the status of a civil servant.
Therefore, combining work with Micro-entreprise status is possible, but there may be restrictions or even prohibitions. Therefore, it is recommended to find out in advance about the clauses of the employment contract and, if applicable, about the features of the status.
Find out more about combining business and work civil servants
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