CAUTION. The deletion of the IHR, has been announced for January 2018, seems to be the ideal solution to end the problems faced by the self-employed. But is this really the case ? Many players and users guessing, and know.
Is that the deletion of the IHR will remove all grounds of dissatisfaction related to this plan ? For the moment, nothing is less sure. While a mission of preparation of the reform of the scheme has been launched recently in order to add the RSI to the general scheme in January 2018, there are many of those to express doubts.
“This regime has no defects”
“Despite its dysfunctions some and detrimental to the affiliates, this scheme has not defects”, can be read on the website of the foundation liberal Ifrap, is not likely to wish to go against the interests of entrepreneurs. “Of the various reports made on the subject, none of them advises their removal, most call for a major overhaul.” The merger of RSI with the general scheme would be the same, for the Ifrap, a “risk”.
Patrick Liébus, president of Capeb, pointed out recently that he did not want to relive, 2018, “after what happened in 2008”. Bernard Delran, vice-president of the IHR, for its part, warned the government : “we must not undermine the efforts that have been made in recent years.” In other words, it is not necessary that the disappearance of the RSI, by its merger with another organization, brings us back to the zero point.
Reduce the contribution rate to 35.6%
As a reminder, the RSI is born from the merger of three funds of social protection of entrepreneurs, and it is this fusion that is the source of most of its malfunctioning in the future. Thus, fusion does not rhyme consistently with “simplification” or “improvement”. For the Ifrap, the procedure to follow is rather that of a reform “ambitious”. It could be achieved in particular by a reduction in the contribution rate to 35.6% (normal rate) or 34.5% (reduced rate), with a marginal rate of 18%.
Hervé Le Roch, merchant and president of the Collectif des indépendants de France, federation openly “anti-RSI” founded in may 2017, also believes that the rate should be lowered to around 35% (rather than 47% currently). The independent is absolutely not reassured by the announcement of the removal of the IHR. “This is not really a removal : one changes the box, but the content remains the same”, he says to Batiactu. “We will have the same players in 2018 !”
The IHR, an “industrial disaster”, but also “a human drama”
But what Hervé le Roch and his collective, it is also lead to the mistakes of the past, by creating an independent commission of enquiry to identify responsibilities, accountability and compensation to self-employed persons who suffered from the dysfunctions of the IHR. “The court of Auditors had stated that the implementation of the IHR, was an industrial catastrophe, and I must add that it is also a human drama”, he says. Today, the independent hopes to weigh in the decisions related to the reform of the IHR, of which the creation of the collective.
“When it is well managed, the RSI, it works !”, Olivier Bertrand, chartered accountant
“The functioning of the IHR has improved markedly in recent years”, reports Batiactu Olivier Bertrand, a chartered accountant, a leader of the firm Soludex based in Toulouse. He has treated hundreds of cases of independent affiliated with the IHR, and is concerned that will result in the deletion of the IHR in January next year. Because, as he says, “when it is well managed, the RSI, it works !”. “Unlike the early years, there are fewer errors in the calculation of the contributions, and the answers come more quickly. Accountants can create an account on the website of the IHR, which greatly simplifies the tracking of cases. Moreover, our interlocutors are people who are better trained.”
According to Olivier Bertrand, if the RSI was able to do so much evil, it is in part due to the fact that the self-employed are not well enough informed of its operation. “It frequently happens that a independent increases his income from one year to the other, whether its income tax for the individual entrepreneur or the remuneration for the managing director of SARL. However, to the extent that the RSI indicator base its calls for contributions on the previous year, this situation can lead to strong adjustments, and therefore large fluctuations in cash”, we he says. “Where the interest of follow up on the case for the accountants and to adopt a preventive behaviour from customers.”
The specialist also confirms that the malfunction could give rise to human tragedies, including suicides. “At the beginning, the income tax returns were made on paper”, explains Olivier Bertrand. “However, some of the letters got lost in the services of the RSI. It was considered at the time that the contributor did not declare his income. After several raises, he taxed to office, at the maximum rate. And the machine was started, with bailiffs and injunctions.”
Today, many of the self-employed who want to leave the IHR. But not necessarily for good reasons. “They often opt for the status of SAS. I, for my part, turned several SAS SARL to ensure that the operator enjoys the benefit of the RSI and of the rate of 47%. The president of SAS, has a contribution rate that rises to nearly 75%.”