Question 39758 — self-employed and self-employed

Summary

Mr. Jean-Louis Bricout draws the attention of the Minister of Solidarity and Health to the impossibility of receiving the RSA for a business manager in difficulty due to depreciation. When a business manager sees his company unable to pay him, he can legitimately request active solidarity income (RSA), temporarily, while waiting for his situation to improve. But as curious as it may be appear for entrepreneurs in difficulty, the code of social action and families and in particular article R. 262-19 specifies that: "industrial and commercial profits and non-commercial profits mean the results or profits determined according to the tax regimes applicable for the penultimate year, or those of the last year if they are known, provided that they correspond to a full year of activity. Added to this are professional depreciation and capital gains.” In this case, the fact of including depreciation, while they are expenses and in no case income for the manager of the company, can heavily penalize a business manager who requests to use the RSA. Worse still, there may simply be no or no more access. However, when the Accounting Standards Authority (ANC) is entered, it confirms that depreciation is not considered as income. Is there not an antagonism of position between the two ministries concerned? The MP would like to know how the Ministry of Health could remedy this difficulty. Like the vision of the ANC, is there not an interest in ratifying the fact that depreciation is excluded from any calculation of income for business leaders and in particular, as mentioned in the specific case, in the calculation allowing the triggering of the RSA? He thanks him for the attention he will bring to this situation.

Machine translation from French. The official text remains authoritative.

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