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At ACN it is possible D ’ to exert under various social statuses, more used being that of VDI (Independent Door-to-door salesman)

Is qu ’ qu ’ a VDI?

It is a rather recent statute (law Madelin 1993).

The independent salesman is in charge of marketing with the goods and services D ’ a company directly auprès D ’ a consumer, end user of these products and services, in his residence, on his work place or with L ’ occasion of meetings.

They are “comparable paid”, C ’ be-with-to say qu ’ they are treated like employees for the social security (with a special calculation of the social contributions) and like non wage-earning persons in law the labour.

If the activity of the independent salesman becomes important, is the company which employs them can decide to employ them like employee, that is to say it becomes a truth independent in S ’ then registering with the trade register or the register of the sales representatives.

To include/understand, it is necessary to know the two other statutes applicable to any door-to-door salesman (or not besides):

-         the paid statute (VRP or not): a work contract governs the relations. the salesman touches wages and is imposed like such by the tax authorities. The right is that of the labor regulation.

-         the statute of independent “total” with inscription with the Company and Trade register or Special Register of the Sales representatives. They are thus not employees (they pay their loads themselves).

The Independent Door-to-door salesman carries on his activity in an autonomous way, but occasionally, without being registered with the Company and Trade register or Special Register of the Sales representatives (law n° 93-121 of January 27, 1993).

He is regarded an employee for the social security and as nonpaid in right (statute identical to that of the minority managers of limited liability company or presidents of SA).

In the capacity as free lance, salesman N ’ is bound by a work contract to L ’ not undertaken which entrusts the marketing of its products to him. For this reason, it acts apart from any subordination connection and thus lays out D ’ an autonomy which enables him to freely determine L ’ organization of its work and L ’ extended from its activity.

The independent salesman personally determines the moment and the duration of his activity, his financial objectives, without receiving from directive of L ’ undertaken of which it markets the products or services. This activity can thus be exerted full-time or part-time, in a usual or occasional way.

From which threshold a paid salesman “ comparable ” does have it to ask for his registration in the capacity as free lance?

Lorsqu ’ it exerted L ’ sales volume in residence during three calendar years complete and consecutive of January 1 to December 31, even in an intermittent way, and that it drew some, for each one of these three years, a gross income higher than 50% of the annual ceiling of the social security.

L ’ inscription with the company and Trade register or special Register of the sales representatives is then obligatory from January 1 which follows.

Texts of reference

L121-21 articles and following of the Code of Consumption (regulation of the door-to-door selling)

Law of January 27, 1993 carrying Various Provisions D ’ Economic order and Financier (statute of the paid door-to-door salesman “ comparable ”)

Tax situation

The VDI are imposed under L ’ income tax in the category of the BNC (NonCommercial Benefit) S ’ they are agents and of the Industrial and Commercial Benefit (BIRO) S ’ they are purchaser-retailers or brokers.

Generally, L ’ administration tends to qualify its income of BNC (Industrial and Commercial Benefit) and thus raises of the mode “micro company”.

To ask the form n° 2042 C (line NP) its center of the taxes.

These incomes of performances of service profit D ’ an abatement from 50%.

National insurance contributions

 If the door-to-door salesman and L ’ undertaken are D ’ agreement, they can choose a contractual system of calculation of the national insurance contributions. The company often recommends the adoption of this contractual mode. C ’ is the case at ACN, which takes with the source approximately 5% of the commissions to pour them with L ’ URSSAF.

So to be representative ACN gives right automatically to a social coverage.

In accordance with the article L311-3, 20° of the code of the Social security (codifying the law n° 93-121 of January 27, 1993 creating a particular social status for the VDI), the salesmen exerting on a purely occasional basis are fixed with the general scheme of Social security, in the condition express which they are registered neither with the Trade register, nor with the Register of the Sales representatives.

This one allows inter alia, to carry on this activity and not to be registered with the RCS before to have reached certain ceilings of incomes, while being attached to the general scheme of the Social security.

One pays his social contributions only in proportion to what one gained, like an employee…

IF YOU DO NOT GAIN ANYTHING, YOU DO NOT PAY ANYTHING!

Moreover an unemployed can take an activity of VDI while preserving part of his unemployment pays, since the generated incomes do not exceed 70% of its former incomes.

When you wish to be made record as a company or a company (Business firms (limited liability company, SA, EURL, SNC…)) or in so much qu ’ agent, you can contact the CFE (center of the formalities of the companies). www.cm-paris.fr