Self-Employment in 2025: Understand, Create, and Succeed

Self-employment has transformed the working world in France by offering a simple and accessible alternative for those who wish to work independently. In 2025, this status is attracting even more freelancers, artisans, traders, and even employees seeking additional income. But how does self-employment work in 2025? What are the steps to get started, and what obligations must be met? This comprehensive guide explains everything in detail to help you make the right choices and start your business with confidence.

Self-Employment, Micro-Enterprise, Self-Employed: What’s the Difference in 2025?

The term "self-employment" is often confused with "micro-enterprise," and indeed, they are synonymous today. In reality, the self-employment regime merged with the micro-enterprise regime in 2016, but many still use the term "self-employed" to refer to this simplified status.

A self-employed person is someone who runs a business under a simplified tax and social security scheme. This status is especially valued for its ease of creation and management, without the heavy accounting or complex obligations of a traditional company. However, it does not suit all activities and has certain limits, particularly in terms of revenue.

Why Choose Self-Employment Status to Get Started?

Simplicity of Registration Creating a self-employment business is one of the quickest ways to start working independently in France. In 2025, the process is entirely digital and can be completed online in minutes. You simply fill out a form, provide an ID, and sometimes prove your qualifications if your activity is regulated. Once your application is validated, you receive a SIRET number and can start invoicing immediately.

Simplified Daily Management

The self-employment status allows you to focus on your business without being overwhelmed by administrative paperwork. Unlike companies (SASU, EURL, etc.), you don’t need to maintain detailed accounts or produce financial statements. Your main obligation is to declare your revenue monthly or quarterly and pay contributions based on your actual income.

Favorable Taxation and Social Contributions in France

The self-employment tax system is based on a simplified deduction. In 2025, the contribution rates remain attractive:

12.8% of revenue for commercial activities
22% for services and liberal professions

Additionally, self-employed individuals can opt for the withholding tax on income tax, enabling them to pay their taxes alongside their social contributions. If your revenue stays below certain thresholds, you can benefit from VAT exemption, further simplifying your management.

What Are the Conditions to Become Self-Employed in 2025?

Who Can Become Self-Employed?

Good news: in 2025, almost anyone can create a self-employment business, whether as a main activity or a side hustle. This status is open to students, employees, retirees, job seekers, and even civil servants under certain conditions. However, certain regulated professions (lawyers, doctors, accountants) cannot operate under this scheme.

Permitted and Prohibited Activities

Self-employment covers a wide range of activities, but some are excluded or require specific qualifications. Building trades, for example, require a ten-year insurance policy, while some craft activities require a diploma. Conversely, some professions like real estate agents or tobacco retailers cannot benefit from this status.

Combining Activities: Employee, Student, Retiree... Is It Possible?

Self-employment is particularly appealing to those who want to test a business idea without quitting their job or studies. An employee can become self-employed as long as they don’t compete with their employer. Students can use this status to earn extra income, and retirees see it as a great way to supplement their pension.

How to Create a Self-Employment Business in 2025?

Online Registration: Key Steps

Creating a self-employment business in 2025 is entirely online via the URSSAF website or specialized platforms. Key steps include:

Fill out the registration form with personal details and chosen activity.
Attach an ID and, if necessary, proof of qualification for regulated professions.
Receive your SIRET number within a few days after validation.

Once registered, the self-employed person must choose a tax regime (withholding tax or not) and get insurance if required by their activity.

Required Documents Formalities are simplified, but a few documents are mandatory:

Copy of ID
Recent proof of address
Declaration of no criminal record for some regulated activities

What Happens After Registration?

Once you obtain your SIRET number, you are officially self-employed and can start invoicing clients. You must regularly declare your revenue and pay social contributions. Some self-employed people must also register with the Trade and Companies Register (RCS) or the Trade Directory (RM) depending on their activity.

What Are the Obligations After Creating Your Micro-Enterprise?

Creating a self-employment business is easy, but once you start, there are obligations to follow to stay compliant. It’s nothing insurmountable, but it’s better to know the rules from the outset.

Revenue Declaration

As a self-employed person, your social charges and income tax (if you chose withholding tax) are based on your revenue, meaning the total amount received.

Every month or quarter, you must declare your revenue, even if it is €0.
This declaration is made on the URSSAF website. It’s simple, but you must be diligent: delays or omissions can lead to penalties.

Social Contributions In 2025, contribution rates remain stable:

12.8% of revenue for buying and reselling activities (commerce)
22% of revenue for services and liberal professions

No revenue = no contributions. It’s a pay-as-you-earn system.

VAT: Exempt or Liable? Under the micro-enterprise regime, you can be VAT-exempt if you do not exceed the following thresholds:

€91,900 for commercial activities
€36,800 for services

If you stay under these amounts, you invoice without VAT and include “VAT not applicable – article 293 B of the CGI” on your invoices. If you exceed the thresholds, you become VAT-liable and must charge, declare, and remit VAT.

Accounting Rules

You don’t need to be an accountant, but some rules apply:

Keep a revenue ledger noting all income.
Retain all invoices and receipts.
Open a separate bank account if revenue exceeds €10,000 for two consecutive years.

A simple Excel or Google Sheet is often sufficient, but organization is key.

Support and Financial Aid for Self-Employed in 2025

ACRE: Social Contribution Reduction This aid reduces social contributions during the first year, giving you more cash flow to start calmly.

ARCE and ARE: Maintain or Convert Unemployment Benefits Job seekers can:

Keep their unemployment benefits (ARE) while starting their business.
Request ARCE, which pays 60% of their remaining rights in two installments.

Regional and Sector-Specific Aid

Each region offers different support schemes: honor loans, grants, personalized support.

NACRE: Start-up Support This scheme supports business creators for three years with project setup, zero-interest loans, and post-launch guidance.

Costs of Starting Self-Employment Registration is free in 2025, but indirect costs exist:

Professional insurance: €100 to €300 per year
CFE (business property tax): around €200 annually
Training contribution

Pros and Cons of Self-Employment Pros:

Quick, free registration
Simplified management
Proportional social contributions

Cons:

Revenue caps
Unlimited liability

Transition to a Company If your business grows, you can switch to a company (SASU, EURL). This offers asset protection but involves more complex management.