I.-The non-viable nature of the activity referred to in 3° of article L. 5424-25 corresponds to a drop of at least 30% in the income declared by the self-employed person for income tax purposes corresponding to the self-employed activity referred to in 1° of article R. 5424-70.
The drop in income corresponding to self-employed activity is assessed as follows:
1° When the last two income tax returns preceding the triggering event mentioned in 3° of article L. 5424-25 are available, on the basis of the income corresponding to self-employed activity appearing in these two returns. In the event of an incomplete year of activity, income is recalculated on the basis of the last available declared income relating to this activity to correspond to a full year of activity;
2° When only one income tax return is available for the two years preceding the chargeable event mentioned in 3° of article L. 5424-25, on the basis of the income corresponding to the self-employed activity shown on this declaration as well as the income withheld for income tax purposes calculated on the basis of the balance sheet for the year for which the declaration is missing or, for self-employed workers covered by one of the flat-rate tax schemes mentioned in the second paragraph of Article R. 5424-71, the tax income determined on the basis of the turnover or revenue declarations. In the event of an incomplete year of activity or a financial year that does not correspond to the calendar year, income is recalculated on the basis of the latest available income to correspond to a full calendar year of activity;
3° When the tax declarations mentioned in 1° do not provide evidence of a drop in income of at least 30% that occurred at least in the year of the triggering event mentioned in 3° of article L. 5424-25, on the basis of the tax return for the year preceding the chargeable event mentioned in 3° of article L. 5424-25 as well as on the income withheld for income tax purposes calculated on the basis of the balance sheet for the year of the chargeable event or, for self-employed workers covered by one of the flat-rate tax schemes mentioned in the second paragraph of article R. 5424-71, the tax income determined on the basis of the turnover or revenue declarations. In the event of an incomplete year of activity or a financial year that does not correspond to the calendar year, income is recalculated on the basis of the last available declared income to correspond to a full calendar year of activity.
II – For self-employed persons whose activity is subject to corporation tax, the criteria for non-viable activity are a drop in income of at least 30% assessed under the conditions mentioned in 1° to 3° and stability or a drop in the company’s income over the period used to assess the drop in income corresponding to self-employed activity.
III – The trusted third party mentioned in article R. 5424-72-1 provides the self-employed worker with a document attesting to the non-viable nature of the activity as defined in I and II, including the following information:
-name and surname of the self-employed person;
-SIRET number of the company;
-mention of affiliation to social security as a self-employed person;
-total duration of the self-employed activity mentioned in 1° of article R. 5424-70;
-amount of earned income per year received from self-employed activity determined under the conditions set out in 1° to 3° of I, indicating where applicable the amount of earned income used to recalculate earned income over a full year;
-decrease in earned income in terms of amount and percentage;
-where applicable, the company’s taxable income for the last two financial years used to assess whether the business is non-viable.
A copy of the declaration of cessation of activity is attached to this certificate when the application for payment of the allowance is submitted.
