How to combine employee and micro-entrepreneur status?

Verified 10 April 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

In principle, it is possible to combine the status of employee with that of micro-entrepreneur. However, certain clauses of the employment contract may sometimes limit or prevent the exercise of an ancillary activity.

Duty of loyalty and loyalty

The employee is subject to a duty of loyalty and loyalty to your employer, even without a clause provided for in the employment contract. That obligation is itself composed of several ancillary obligations, in particular:

  • Obligation to discretion and confidentiality : the employee must not, for example, disclose the know-how of the employer or any secret information (financial, commercial, etc.)
  • General obligation not to harm the interests of the employer
  • Obligation to non-competition : during the course of his employment contract, the employee cannot set up a company whose activity generates competition with his employer.

This duty of loyalty and loyalty must be respected throughout the duration of the employment contract.

Please note

The employment contract may also provide for express non-compete clause or confidentiality: in this case, the obligation is imposed on the employee himself after the end of his contract working

Example :

You are an employee of a grocery store and you want to set up your company.

You will not be able to create a grocery store, however you can create any other type of business (bakery, clothing store, dry cleaning...).

Exclusivity clause

When the employee is hired at full-time, it is possible to provide for a exclusivity clause directly in the employment contract (this is not possible in the presence of an employee at part-time).

The employee does not then have the right to pursue an ancillary professional activity, and therefore cannot combine his status as an employee with that of a micro-entrepreneur.

FYI  

Some job combinations can sometimes be conditioned on a prior authorization from the employer or even forbidden under collective labor agreements or conventions.

For example, employees setting up a micro-company in the craft sector (and subject to the scheme micro-social) may not practice with their employer's clients without the latter's consent.

More information is available on the “Under what conditions can an employee hold more than one job? »

Concerning the employment contract

The cumulation of the status of micro-entrepreneur with that of employee is only possible if all of the following conditions are met:

  • The employment contract must not include exclusivity clause.
  • The activity of micro-entrepreneur should not create a competition with salaried activity.
  • The activity of micro-entrepreneur must be carried out outside the working time employee.

Warning  

If the employee does not comply with these conditions, he incurs a dismissal for gross negligence or gross misconduct.

Concerning micro-company

The activity of a micro-company can be of different kinds:

  • Commercial activity (only if the contractor is of age or emancipated minor)
  • Craft activity
  • Activity regulated liberal whether the contractor fulfills the conditions specific to the proposed activity
  • Activity unregulated liberal

Moreover, the employee cannot be subject to the status of the micro-company (micro-fiscal and micro-social) only if its HVAC: titleContent does not exceed thresholds applicable to its activity.

These thresholds are detailed on the sheet dedicated to tax regime for micro-company.

Becoming a micro-entrepreneur comes with additional reporting obligations.

Periodic declarations of turnover

The micro-entrepreneur must declare the turnover (HVAC: titleContent) resulting from its activity: this declaration is made every month (by default) or every 3 months (on request). This HVAC is taxed according to the micro-fiscal regime.

The declaration must be made to the Urssaf:

Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)

Annual income tax return

In addition to reporting employee income in the category salaries and wages, the micro-entrepreneur must also declare his annual turnover in the category of micro-BIC: titleContent or micro-NCB: titleContent, depending on the activity carried out.

The employee / micro-entrepreneur must file his tax return each year by logging into his Public Finance area on the site impots.gouv.fr.

Taxes: access your Public Finance space

Payment of social security contributions and contributions

The micro-entrepreneur is subject to the micro-social diet : it pays social security contributions and contributions on the turnover achieved in the context of its micro-company.

The following simulator is used to assess the amount of these contributions:

Income simulator for self-employed

The payment of these social contributions and contributions is made to the Urssaf, at the same time as the periodic declaration of income. :

Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)

Applicable social regime

As an employee and micro-entrepreneur, you 2 articles of association. He contributes both as an employee (payroll tax) and as a micro-entrepreneur (turnover tax).

On the other hand, entitlements to benefits are covered by the the activity carried out before the statutes were cumulated. Thus, if the employee starts a micro-entrepreneur activity, the payment of his allowances will be made according to the general regime of employees. On the other hand, if a micro-entrepreneur decides to cumulatively start a wage activity, it will be the social scheme for self-employed persons which will apply.

FYI  

It is possible to opt for the application of the other regime.

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