How to declare yourself as a web editor?
The web editor or cyberjournalist has several possibilities to declare himself professionally.
Employee in a company under employment contract (example: a press agency or a newsroom). He has the advantage of benefiting from the dedicated social system. But beware, clients looking for a web editor are very attentive to the professional regime of the freelance writer.
Entrepreneur-employee within a CAE (cooperative of entrepreneurial activities). Accompanied in the development of his activity, he will benefit from an accountant, advisers and the Siret number of the structure. It will pay 10 to 20% of its turnover to the CAE.
As a freelancer (independent editor) under the status of auto-entrepreneur. The web editor must declare his activity to URSSAF with a PO form (Cerfa 13821*01) to be downloaded from the internet or collected from any business formalities center (CFE). Then simply go to the website www.autoentrepreneur.urssaf.fr (formerly lautoentrepreneur.fr).
Very light in terms of accounting, the auto-entrepreneur regime (also called “micro entrepreneur”) is practical and allows you to invoice excluding VAT without VAT up to a certain ceiling (33,100 Euros in 2018).
Since 2018, a self-employed entrepreneur who exceeds these 33,100 Euros in turnover excluding tax can continue his activity with the micro entrepreneur regime while collecting the VAT invoiced beyond 33,100 Euros and this up to 66,200 Euros annually. At the tax level, the auto entrepreneur regime is very simple with a quarterly declaration of the turnover collected. The social charges levied are relatively low at less than around 25%. They apply to the turnover collected and not to the turnover invoiced only. This is very practical and makes it possible not to make a cash advance if a customer is late in making payment for the service delivered to him.
As a freelancer by creating a one-person limited liability company (EURL).
This status is much heavier administratively. During the creation of the company, it is necessary to write articles of association, to fix a starting capital in cash or in kind (the funds are to be deposited in a bank or with a notary or at the deposit and consignment fund), publish a notice of incorporation in a newspaper of legal announcements, finalize the creation within a CFE. Then throughout the life of the company, it is necessary to keep accounts which must be validated by an accountant. With this formula, there is no turnover ceiling because the service provider invoices VAT from the first Euro collected.
In EURL, the freelancer will not benefit from the social security scheme for employees but from that of the self-employed (formerly RSI, now managed by URSSAF). The worker contributes for sickness, maternity and retirement benefits. He will have to surround himself with a chartered accountant to carry out these administrative procedures and to have his accounts validated. This status is restrictive, it becomes interesting when you have a significant turnover, when you mainly invoice professionals subject to VAT and when you have significant expenses (professional travel, office rental, working meals, etc.) .). It then allows its expenses to be deducted from its turnover.