Aid for the creation or takeover of a business (Acre) is a scheme to encourage entrepreneurs to create or resume a company.

The beneficiary of the Acre benefits from partial exemption from personal social security contributions for 12 months.

The Acre should not be confused with the following 2 devices:

• Help with recovery and company creation (Arce) : financial aid paid by France Travail (formerly Pôle emploi), which consists in receiving 60% of his unemployment benefits in the form of capital.
• Support for the creation of a company in the region (ex-Nacre) : each region offers a support system for company creation (replacing Nacre since 2017). Depending on the region, support may consist of assistance in setting up the creation project, assistance in its financial structuring and/or follow-up of the company's development.

To benefit from the Acre, you must be in one of the following situations:

• You are a job seeker with a benefit
• You have been an unpaid jobseeker on the Jobseeker List for more than 6 months in the last 18 months
• You touch the RSA: titleContent or thespecific solidarity allowance (SSA) paid in the event of exhaustion of unemployment rights
• You are between 18 and 25 years old (or 29 years old if you are recognized as disabled)
• You are under 30 years of age and do not benefit from theReturn to Employment Assistance (RHE) Allowance (because you do not meet the activity duration requirements)
• You are an employee or a licensee of a company in backup procedure, in judicial recovery or bankruptcy and taking up a company
• You are unemployed and have signed a company Project Support Contract - Cape Town
• You create or take back a company in a City Policy Priority Area (QPPV) or (QPV)
• You create or take over a company located in a municipality located in a zone France ruralités revitalization (ZFRR) or France ruralités revitalization plus (ZFRR+)
• You touch the shared child-rearing benefit (PreParE).

The Acre is open to persons who create or resume a professional activity or who undertake the exercise of another self-employed profession:

• Either independently : creation or resumption of a {circumflex over (EI)}, excluding micro-company. The activity carried out may be industrial, commercial, artisanal, liberal or agricultural. In addition, the collaborating spouses who have opted for the income-sharing tax base of the Head of company, may also benefit from the Acre exemption (provided that the Acre exemption of the Head of company is ongoing). Thus, the Acre exemption will automatically apply to the employee's share of income for the remainder of the head of company's exemption period.
• Either as a business (SARL/EURL, SAS/SASU, SA, etc.) provided that they are effectively controlled. Effective control is allowed if you comply one of the following conditions :
  
  • You personally or with your spouse, Civil partnership partner, cohabiting partner or your ascendants and descendants, more than 50% capital, of which at least 35% in a personal capacity.
  • You manage the business and hold, personally or with your spouse, Civil partnership partner, common-law partner, or ascendants and descendants, at least 1/3 capital, of which at least 25% in a personal capacity, provided that another partner does not hold more than 50% capital.
  • You hold with other applicants more than 50% of the capital, provided that one or more of you are a director and that each applicant has a share of capital equal to at least 1/10^e the principal partner’s share.

The condition of effective control must be met for at least 2 years from the creation/takeover of the company. Otherwise, the Urssaf may withdraw the benefit of the Acre and demand the reimbursement of the contributions from which the contractor has been exempted.

The amount of the exemption depends on annual income of the beneficiary (the income taken into account when reporting actual income):

• The exemption is partial if the professional income is less than or equal to 75% the annual social security ceiling (PASS), i.e. less than or equal to €36,045 (the amount of the exemption will be determined by a future decree; at most, it will represent 25% of these contributions)
• The exemption is degressive if the professional income is between 75% and 100% of the annual social security ceiling, i.e. between €36,045 and €48,060
• The exemption is not not applicable when the occupational income reaches or exceeds the annual social security ceiling, or €48,060.

The creator or the buyer must make a request for exemption from the Urssaf.

According to its status, it must take the following steps: