| Lollie wrote:|
|Am I right in thinking that as a family with two children, as long as my husbands salary and my earnings do not go over 75k I can register and opt for PAYE at 23% under the AE scheme. Lollie|
That is more or less the case. By 'PAYE' I am assuming that you want to pay your cotisations and taxes together in a single quarterly or monthly payment, in which case the rate is 23% if you are providing a service under a BIC regime - different rates apply to other types of business. If your total household figure is above a certain figure then you can only pay the cotisations, the tax part has to be declared with your other income on your normal tax declaration.
Conversely, if your income is likely to be too low to actually pay tax, it is pointless opting to pay that extra 1%-2.2%.
The figure you quote is actually slightly below the real amount: from the guide at www.lautoentrepreneur.fr
Il peut opter pour le versement libératoire de l’impôt sur le revenu, à condition que le revenu de son foyer fiscal ne dépasse pas 25 926 € par part de quotient familial en 2008, soit :
- 25 926 € pour une personne seule ;
- 51 852 € pour un couple ;
- 77 778 € pour un couple avec deux enfants.
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