Société sans Etablissement en France
I am a director of a UK limited Company. Only two of us work in this company; my colleague lives in the UK and I live in France. Fiscally I am a French resident. On the advice of CPAM it was suggested that the only way for me to get back into the French health system (and obtain a Carte Vitale) was to register our UK company as a Société sans Etablissement en France through the Titre Firmes Entrangères (TFE) service at URSSAF. We have now received a SIRET for the company and an an URSSAF account, but like so many things there are a number of additional departments we have to contact. NOVALIS (taitbout) have been in contact and we have subscribed to the lowest possible contributions for Cadre that we can for Prévoyance and Assurance en cas de décès etc. They have been very helpful in explaining everything at their end. I have completed the DUE as much as I can at this stage and a demande d’immatricuation d’un travailleur for a numéro de social sécurité
I have contacted DIRECCTE so that we can subscribe to the “service de santé au travail” (the last step to complete the DUE) only to be told that this is handled by the prefecture in our département (Var) - but impossible to get hold of the relevant person. I downloaded a “modèle” for a “bulletin de paie”, but to be honest if all the percentages in the modèle are correct (or minimum percentages payable) there would be little point earning even my tiny salary from this venture as it seems to indicate that charges on 1000€ from both employee and employer would be 600€ or 60% - what’s the point? I was reading in some other website forums that my salary level might qualify for a reduction in some of these charges, which should no doubt be produced on each payslip. But I’m unclear on how to do this.
What are the essential minimum requirements to appear on these bulletins? i.e. row column titles. I found this link with a smaller subset of requirements, though might be condensing the bulletin attached Bulletin de Paie example. At what salary level would I qualify as a low income earner? What are the minimum charges (percentages) we can apply to each of the different contributions? is there a simpler more expedient way for me to obtain health cover etc?
Is there a simpler method to register? I also plan to do some work as an Auto-Entrepreneur once I get the social security number and gather this is quite a simple registration process. Could I register as an auto-entrepreneur, obtain SS No. and bill our UK company for my monthly salary? If so, do we have any TVA issues arising?
I am 44, I have been in/out of France for the past 11 years. My wife and I have owned our house here since 2001 and pay our impots sur le revenue in France. My wife is employed by British Airways and because she has to work on a plane to do her work, she is entitled to an E106. I am not, because I work from our home in France. That’s a different subject but it annoys me that others can get this service on entry, yet after 10-years of contributions in two countries I’m entitled to nothing. It is a legal requirement for me to be back in the social security system - but its made rather confusing and difficult all the way down the line - but it’s not a surprise.