TLDR: Opting for the versement libératoire is not automatic and requires an explicit request. It must be submitted by September 30 of the year prior to the reference year. The option is irrevocable for the current year and is not compatible with social exemption periods such as ACRE. The taxable household income from year N-2 must be equal to or below the upper limit of the second income tax bracket for year N-1. This option is independent of the micro-social regime.
Who Can Opt for the Versement Libératoire
To qualify for the versement libératoire, the taxable reference income (RFR) of the household from year N-2 must be equal to or below—per family quotient share—the upper limit of the second income tax bracket for year N-1. This limit is increased by 50% or 25% for each additional half or quarter share of the family quotient. If the taxpayer was a dependent of their parents in year N-2, only their personal income is considered.
How to Exercise the Option
The request for the versement libératoire must be submitted to the relevant social security bodies, such as URSSAF. For new businesses, the option can be selected directly at the Centre de Formalités des Entreprises (CFE) when registering the company. For income starting from January 1, 2019, the deadline to submit the option is September 30 of the year prior to its application. The request can be made online via lautoentrepreneur.fr or by submitting a paper form.
Checking Eligibility and Required Documents
To verify eligibility for the versement libératoire, the taxpayer must refer to the taxable reference income (RFR) indicated on their income tax notice from year N-2, received in year N-1. This income is calculated as if the versement libératoire did not apply. No additional documents are required beyond those needed for the income tax return and RFR verification.
Deadlines and Limits to Respect
The option for the versement libératoire must be submitted by September 30 of the year prior to its application. It is important to note that this option is not compatible with the request to determine social contributions under Article L. 131-6-1 of the French Social Security Code.
Exclusion Cases
Taxpayers who choose to calculate their social contributions under rules other than those provided for the micro-social regime cannot opt for the versement libératoire.
Irrevocability of the Option
Once exercised, the option is irrevocable for the current year. However, it can be modified or discontinued for subsequent years without automatically exiting the micro-tax or micro-social regime.