It should be noted that this article and the limits mentioned, only concern social obligations and not taxes obligations such as income tax or VAT.
If you earned more than €7 846 annually in 2017, or more than 7946€ in 2018, this unsalaried activity is categorized as professional. You will therefore have to pay social contributions that confer entitlement to receive a future social benefit. To know your annual rental revenue, go to My payments. Select “Processed bank transfers” and click the current year to display the amount of money you’ve earned with Drivy. Be careful not to take into account your total revenue but only the “rental revenue” by clicking “details”. The sheet set up by Social Security, leaves you with three options :
If your revenue does not exceed €82 800, you can opt for the general regime. This option allows people who continue to have a salaried activity on the side to be affiliated with the same regime. In this case, you will have to pay social contributions based on the rate applied by the general regime, which accounts for your revenue minus a 60% allowance.
How are the contributions calculated ? (this calculation is based on 2017's threshold)
Example for €10 000 of rental revenue (excluding gas) :
NB: 18,98% correspond to the 60% allowance (40%) and the applicable contribution rates when required (29,50%+15,55%+2,40% = 47,45%)*
How to pay my contributions ?
If you meet the conditions to become affiliated with the general regime, you can report your revenue and pay your contributions on Urssaf.fr via a dedicated tab. To assist you throughout the process, a specific line is available : 0810 005 722 ( €0,05/min + local call charges )
Below €33 200 in annual revenue, you can opt for the micro-entrepreneur regime. We are currently waiting to receive more information before we can make recommendations.
Above €33 200, you are subject to the common-law system. You have to report the profit you make every year on net-entreprises.fr. Your contributions will be calculated by the RSI on the basis of your net profit. You can use our contact form to get in touch with our business team. They will be happy to assist you throughout the company creation process.