Book IV: Jobseekers

To qualify for the allowance for self-employed workers, the persons mentioned in article L. 5424-24 : 1° Prove that they have been self-employed for a minimum uninterrupted period of two years in one and the same business, the end of which is the date of the event giving rise to entitlement under Article L. 5424-25. The persons referred to in Article L. 382-1 of the Social Security Code are deemed…

I.- For the application of the condition of previous activity income mentioned in 3° of article R. 5424-70, the income declared by the self-employed person to the tax authorities for income tax purposes and corresponding to the self-employed activity mentioned in article L. 5424-25 is taken into account. In the case of self-employed workers subject to the tax regimes set out in articles 50-0 ter and 102 ter of the…

For the application of the second sentence of 1° of Article L. 5424-27, the average monthly amount of income from the self-employed activity mentioned in 1° of Article R. 5424-70 is determined: 1° By dividing by twenty-four the income corresponding to this activity mentioned in the two tax returns submitted for the assessment of the income condition provided for in Article R. 5424-71; 2° Where the tax returns referred to…

The resources taken into consideration for the application of the ceiling provided for in 4° of article R. 5424-70 include all the income of the person concerned declared to the tax authorities for the calculation of income tax, with the exception of income declared in respect of the self-employed activity mentioned in article L. 5424-25, the insurance allowance and the specific solidarity allowance, and before deduction of the various allowances….

The trusted third party responsible for certifying the non-viable nature of the activity referred to in 3° of article L. 5424-25 may be, at the choice of the self-employed worker: -a chartered accountant ; an authorised person from an establishment in the consular network for the sector of activity to which the self-employed worker belongs.

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…