{"id":167,"date":"2012-07-18T17:42:38","date_gmt":"2012-07-18T15:42:38","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=167"},"modified":"2026-03-03T17:54:28","modified_gmt":"2026-03-03T16:54:28","slug":"les-accre","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-accre\/","title":{"rendered":"L&rsquo;Accre&#8230;"},"content":{"rendered":"<p>L&rsquo;ACCRE&#8230; Sous ce nom barbare se cache\u00a0<span class=\"s1\">l\u2019abr\u00e9viation<\/span><span class=\"s2\">\u00a0\u00ab\u00a0Aide aux Ch\u00f4meurs Cr\u00e9ateurs ou Repreneurs d\u2019Entreprise\u00a0\u00bb<\/span><span class=\"s1\">. Cette aide consiste en une exon\u00e9ration de charges sociales pendant un an,\u00a0et de nombreux cr\u00e9ateurs d\u2019entreprise peuvent en b\u00e9n\u00e9ficier pendant la pr\u00e9paration de leur projet ou le d\u00e9marrage de leur activit\u00e9. <\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, explique dans cet article ce qu\u2019est ce dispositif, qui peut en b\u00e9n\u00e9ficier, et dans quelles conditions.<\/span><\/p>\n<p class=\"p2\"><strong><span class=\"s1\">Depuis le 1er Janvier 2019, le dispositif a \u00e9t\u00e9 rebaptis\u00e9 \u201cexon\u00e9ration de d\u00e9but d\u2019activit\u00e9\u201d.<\/span><\/strong><\/p>\n<h2><strong>1. Qu\u2019est-ce que l&rsquo;Accre ?<\/strong><\/h2>\n<p><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/accre.jpg\"><img decoding=\"async\" class=\" wp-image-5191 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/accre.jpg\" alt=\"accre\" width=\"200\" height=\"200\" \/><\/a>Une exon\u00e9ration de charges sociales pendant un an. Elle porte sur la partie des revenus ou r\u00e9mun\u00e9rations ne d\u00e9passant pas 120% du SMIC en vigueur. Le b\u00e9n\u00e9ficiaire est exon\u00e9r\u00e9 de cotisations patronales (et salariales s\u2019il rel\u00e8ve du r\u00e9gime des assimil\u00e9s-salari\u00e9s) correspondant\u00a0:<\/p>\n<ul>\n<li>\u00e0 l\u2019assurance maladie, maternit\u00e9, invalidit\u00e9, d\u00e9c\u00e8s,<\/li>\n<li>aux prestations familiales,<\/li>\n<li>\u00e0 l\u2019assurance vieillesse de base. Mais cette exon\u00e9ration permet la validation de 4 trimestres maximum d\u2019assurance vieillesse de base, m\u00eame si les trimestres sont consid\u00e9r\u00e9s comme non cotis\u00e9s. Ceci signifie que le revenu procur\u00e9 par l\u2019activit\u00e9 professionnelle pendant cette ann\u00e9e d\u2019exon\u00e9ration ne sera pas pris en compte dans le revenu annuel moyen entrant dans le calcul de la pension de la retraite.<\/li>\n<\/ul>\n<p>Les cotisations relatives \u00e0 la CSG-CRDS, au risque accident du travail, \u00e0 la rentr\u00e9e compl\u00e9mentaire, au Fnal, \u00e0 la formation professionnelle continue et au versement transport ne b\u00e9n\u00e9ficient pas de l&rsquo;\u00e9xon\u00e9ration.<\/p>\n<h2><strong>2. Qui peut b\u00e9n\u00e9ficier de l&rsquo;Accre ?<\/strong><\/h2>\n<p>Dans le cas d\u2019une cr\u00e9ation ou d&rsquo;une reprise d\u2019entreprise\u00a0:<\/p>\n<ul>\n<li>les personnes qui cr\u00e9ent une entreprise dans une zone urbaine sensible (ZUS),<\/li>\n<li>les demandeurs d\u2019emploi indemnis\u00e9s ou susceptibles de l\u2019\u00eatre,<\/li>\n<li>les demandeurs d\u2019emploi non indemnis\u00e9s, inscrits 6 mois au cours des 18 derniers mois \u00e0 P\u00f4le emploi,<\/li>\n<li>les b\u00e9n\u00e9ficiaires :\n<ul>\n<li>de l\u2019allocation temporaire d\u2019attente (ATA),<\/li>\n<li>de l\u2019allocation de solidarit\u00e9 sp\u00e9cifique (ASS),<\/li>\n<li>du Revenu de Solidarit\u00e9 Active (RSA), ou leur conjoint ou concubin,<\/li>\n<\/ul>\n<\/li>\n<li>les personnes remplissant les conditions pour b\u00e9n\u00e9ficier de contrats \u00ab\u00a0nouveaux services-emplois jeunes\u00a0\u00bb ainsi que celles employ\u00e9es selon ce dispositif et dont le contrat de travail a \u00e9t\u00e9 rompu avant le terme (des jeunes \u00e2g\u00e9s de 18 \u00e0 moins de 26 ans\u00a0; des jeunes \u00e2g\u00e9s de 26 \u00e0 moins de 30 ans qui n\u2019ont pas travaill\u00e9 pendant une p\u00e9riode suffisamment longue pour s\u2019ouvrir des droits aux allocations <span class=\"s1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/indemnisation-chomage-partiel-ou-chomage-technique-pour-le-salarie\/\">ch\u00f4mage<\/a>\u00a0<\/span><\/span>ou qui ont \u00e9t\u00e9 reconnues handicap\u00e9es),<\/li>\n<li>les salari\u00e9s repreneurs de leur entreprise en difficult\u00e9 dans le cadre d\u2019une proc\u00e9dure de redressement ou de liquidation judiciaire,<\/li>\n<li>les titulaires d\u2019un contrat d\u2019appui au projet d\u2019entreprise (Cape),<\/li>\n<li>les b\u00e9n\u00e9ficiaires du compl\u00e9ment libre choix d\u2019activit\u00e9,<\/li>\n<\/ul>\n<h2><strong>3. A quelles conditions peut-on b\u00e9n\u00e9ficier de l&rsquo;Accre ?<\/strong><\/h2>\n<p>Les b\u00e9n\u00e9ficiaires doivent cr\u00e9er ou reprendre une entreprise, quel que soit son secteur d\u2019activit\u00e9, sous forme d\u2019entreprise individuelle ou de soci\u00e9t\u00e9, et en exercer effectivement le contr\u00f4le, c\u2019est-\u00e0-dire\u00a0: (soit l\u2019un soit l\u2019autre)<\/p>\n<ul>\n<li>d\u00e9tenir plus de 50% du capital seul OU avec son conjoint, son partenaire pacs\u00e9, ses ascendants ou ses descendants, avec au moins 35% du capital \u00e0 titre personnel<\/li>\n<li>\u00eatre dirigeant dans la soci\u00e9t\u00e9 et d\u00e9tenir au moins 1\/3 du capital seul OU avec son conjoint, son partenaire pacs\u00e9, ses ascendants ou ses descendants, avec au moins 25% \u00e0 titre personnel<\/li>\n<\/ul>\n<h2><strong>4. Comment b\u00e9n\u00e9ficier de l&rsquo;Accre ?<\/strong><\/h2>\n<p>Le demandeur doit d\u00e9poser un formulaire sp\u00e9cifique de demande d\u2019Accre (ainsi que diff\u00e9rents justificatifs de son \u00e9ligibilit\u00e9) aupr\u00e8s du Centre de formalit\u00e9 des entreprises (CFE) :<\/p>\n<ul>\n<li>soit lors du d\u00e9p\u00f4t de la d\u00e9claration de cr\u00e9ation ou de reprise de l\u2019entreprise,<\/li>\n<li>soit dans les 45 jours suivants.<\/li>\n<\/ul>\n<p>Si le dossier est complet, le CFE se charge des d\u00e9marches aupr\u00e8s des organismes sociaux et transmet le dossier \u00e0 l\u2019Urssaf comp\u00e9tent. L\u2019Urssaf se charge de statuer sur la demande dans un d\u00e9lai d\u2019un mois.<\/p>\n<p><strong><span style=\"color: #ff0000;\">Important\u00a0<\/span><\/strong>: le b\u00e9n\u00e9ficiaire ne pourra effectuer une nouvelle demande d\u2019exon\u00e9ration dans un d\u00e9lai de trois ans suivants la pr\u00e9c\u00e9dente d\u00e9cision d\u2019attribution de l\u2019aide.<\/p>\n<p>Besoin de plus d&rsquo;informations sur l&rsquo;ACCRE ? <a href=\"http:\/\/www.valoxy.fr\/\">Contactez-nous !<\/a><span class=\"s1\">\u00a0N\u2019h\u00e9sitez pas \u00e0 laisser un commentaire sur cet article, et retrouvez nos autres publications sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/chomeur-createur\/\"><span class=\"s3\">Ch\u00f4meur cr\u00e9ateur<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneur-et-chomage-03272014avla1\/\"><span class=\"s3\">Peut-on cumuler le ch\u00f4mage avec le statut d\u2019auto-entrepreneur ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/les-simulateurs-aides-sociales-en-ligne\/\"><span class=\"s3\">Les simulateurs d\u2019aides sociales en ligne \u00a0<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/aide-a-la-creation-le-dispositif-accre\/\"><span class=\"s3\">Aide \u00e0 la cr\u00e9ation : le dispositif ACCRE<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/formalites-creation-entreprise\/\"><span class=\"s3\">Les formalit\u00e9s li\u00e9es \u00e0 la cr\u00e9ation d\u2019une entreprise<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;ACCRE&#8230; Sous ce nom barbare se cache\u00a0l\u2019abr\u00e9viation\u00a0\u00ab\u00a0Aide aux Ch\u00f4meurs Cr\u00e9ateurs ou Repreneurs d\u2019Entreprise\u00a0\u00bb. Cette aide consiste en une exon\u00e9ration de charges sociales pendant un an,\u00a0et de nombreux cr\u00e9ateurs d\u2019entreprise peuvent en b\u00e9n\u00e9ficier pendant la pr\u00e9paration de leur projet ou le&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L&#039;accre : qu&#039;est-ce que c&#039;est ? qui peut en b\u00e9n\u00e9ficier et comment ?<\/title>\n<meta name=\"description\" content=\"L&#039;ACCRE consiste en une exon\u00e9ration de charges sociales pendant un an et porte sur la partie des revenus ne d\u00e9passant pas 120% du SMIC.\" \/>\n<meta name=\"robots\" content=\"noindex, nofollow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;accre : qu&#039;est-ce que c&#039;est ? 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