Auto-sync: 2026-04-21 00:02

wiki/entities/Micro-Entrepreneur.md

@@ -0,0 +1,29 @@
+---
+title: "Micro-Entrepreneur"
+type: entity
+tags: [billing-structure, france, freelance]
+date: 2026-04-20
+---
+
+## Summary
+法国简化商业结构（micro-entreprise），年营业额阈值内适用统一 URSSAF 税率（22%），无员工社保福利。
+
+## Key Facts
+- **Net Rate**: ~70% of TJM brut (~420-450 EUR/day at 600 EUR TJM)
+- **Social Benefits**: 无失业保险、无退休金 contributions、无 mutuelle
+- **URSSAF Rate**: 22% of turnover
+
+## Net Example (at 700 EUR TJM)
+| Item | Amount |
+|------|--------|
+| Monthly (18 days) | 12,600 EUR |
+| URSSAF (22%) | -2,772 EUR |
+| **Net before tax** | **9,828 EUR/month** |
+| **Effective daily rate** | **546 EUR/day** |
+
+## Contradiction
+- 与 [[Portage Salarial]] 对比：净收入高 338 EUR/day，但缺失全部社保福利
+
+## Connections
+- [[French Consulting Market Navigator]] ← billing_structure
+- [[TJM Brut]]