The social protection of the leader

By virtue of his status, the manager is entitled to benefits under the self-employed workers’ scheme or the general scheme for employees. The essential difference between these two regimes is that the self-employed retain a certain margin of manoeuvre to build their own tailor-made protection and engage in trade-offs between risk and cost, while the employee’s social protection is presented as a whole.

Two distinct regimes 

1. The self-employed worker manager 

• Persons concerned 
• Gradual removal of the RSI 

1. The manager affiliated to the general scheme for employees 

• Services rendered 

1. Occupational diseases/accidents 
2. Maternity/paternity 

• Maternity 
• Paternity

1. Family benefits
2. Retreat 
3. Unemployment 

• Contributions 

1. Declaration 

• Deadlines 

1. In principle, monthly payment 
2. By way of derogation, quarterly payment 
3. Schedule of contributions 
4. Increase your protection

Two different regimes

• The self-employed worker manager

• Persons concerned: In particular, the social regime for self-employed workers applies;
• The individual contractor registered in the RCS or in the trade directory.
• Professionals registered in the register of commercial agents.
• Liberal professionals registered with URSSAF.
• The sole shareholder of EURL.
• The majority manager, whether remunerated or not, of a limited liability company.
• SNC’s partner.
• The individual limited liability contractor (EIRL).

• Gradual removal of the RSI: Since 1 January 2018, the social security system for the self-employed (RSI) has been gradually being integrated by the general social security system.

• A transitional period of 2 years has been provided for, during which the various missions of the RSI (settlement of pensions, health insurance, collection of contributions, etc.) are gradually taken over by the general scheme funds (CPAM for health insurance, CARSAT for basic retirement, URSSAF for collection of contributions and CGSS in the overseas collectivises).