What status before Installation?
Pending its future installation a young person may want to work some time on the family farm. Different employment statuses are possible.
The descendant of manager who wants to succeed him has the choice, during a transitional period, between 3 articles: caregiver, partner or employee of operation.
The descendant of manager, which expresses the will to succeed him, may wish to benefit from a transitional period before settling. This period is often necessary, it is considering a replacement facility (after retirement, for example), or in association with his father and / or mother (by creating a Gaec example). To complete this experience to be able to access the responsibility of COO, he can choose a status of caregiver, partner or employee of operation. But it may also be associated operator if there is a company (see "Accuracy" below). Employee status is more frequently used, but is sometimes dismissed because it involves payroll taxes are high. Similarly, procedures and commitments to equity in the capital of a company, while the plant is not certain, lead, in most cases to exclude this solution.
The choice of the young professional status will enable it to benefit from social protection. This choice will be based on the coverage sought, salary desired, and duration of work envisaged. The operator, meanwhile, studying its impact on its operations.
Minimum capital: the caregiver
A family member of the operator or his spouse, aged over 16 years may become a caregiver, and this for 5 years. This status is excluded in a society (EARL, SCEA), with the exception of GAEC. The caregiver is not remunerated, except in-kind benefits (rent, food) or pocket money. However, he acquired from his parents a debt of deferred salary. Its coverage is limited: it is not entitled to daily allowances for sickness or accident. It receives a pension in case of accidents at work making it 100% disabled. It validates years of retirement farm, but can claim only 16 points proportional pension.
the side of the operator, caregiver status is the least expensive. It does not pay wages, and social MSA contributions may not exceed € 3 330 per year. These are annualized, they are due for the first year, if the young person is in office on 1 January. For an option on 1 February by the example, the operator will not pay dues until the following year.
An interim status: the associated operating
This is a special status reserved for the younger age at least 18 years (under 35) who signs a contract with the manager a member of the family. There is a departmental standard agreement on the rights and duties of manager and the young. The parties may, if the youth is 18 to 25 years, joining the county convention type. At age 25, the mandatory provisions of the Convention apply as of right. The associated operating
receive social benefits as thin as a caregiver, but is paid by a right to profit to the company's financial results. It must be at least equal to € 129.58 per month. The shareholder may also receive deferred salary. The incentive is then deducted from the sums due for the portion exceeding the minimum allocation.
The cost is limited to the operator because payroll taxes are, again, capped at € 3,330 / year. In addition, compensation is deductible by the operator when it is submitted to the actual speed. Also limited to 5 years, this status is lost either by the arrival of the young to 35 years, 2 years after his marriage (from 23 years).
Social security and wages: the wage employee
It offers the best coverage (daily allowances, maternity leave ...). Unlike the other two statutes, it is possible in society or when no family relationship exists. The employee receives a fixed income, marketable, and capable of evolution. It can also receive profit sharing. In addition, he is entitled to a basic retirement employment.
The employer may, in turn, deduct the gross salary and employer contributions of agricultural benefit, if it is imposed the real. But the cost of this status remains high for small structures. In addition, an important formalism is taxed: labor contract, payroll, etc..
Nathalie CHABE
AFA Adviser Corporate Member of AS
Details ... Become a partner in a company
Before moving, the youth can also benefit from the status associated operator. It must have less than 10% of capital and have an income below the minimum wage to not be recognized as installed. The partner becomes entitled to a part of farm income, and must pay dues based on its share of profit. As an operator in the AMM, he enjoys a full social insurance status (health, pension, accident, family benefits). He is not entitled to per diem if he falls ill, but is entitled to a pension in case of disability by 30% due to an accident or an occupational disease.
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