Are you planning to start your business or take over an activity this year? Beware: the rules changed on 1 January 2026. ACRE, the scheme that reduces your social security contributions during your first months of activity, is no longer granted automatically to all creators.
This reform, introduced by the 2026 Social Security Financing Act (LFSS), fundamentally changes access conditions for this scheme.
If you are not in the right category or you forget to apply, you could miss significant savings on your costs.
Here is everything you need to know so you are not caught unprepared.
What changed on 1 January 2026
Until the end of 2025, all business creators and buyers were automatically entitled to ACRE (Aid for Business Creation or Takeover).
It was simple: you start a business, you are partially exempt from social contributions for one year.
That era is over.
Since 1 January 2026,automatic eligibility has gone. From now on,only certain categories of peoplemay claim this exemption. And even for them, an explicit application is required.
Who can still benefit from ACRE?
To be eligible for ACRE in 2026, you must belong to one of these categories when you start or take over your activity:
- Jobseeker receiving benefits: you receive unemployment benefit (ARE)
- Jobseeker not receiving benefits: you have been registered with France Travail for at least 6 months in the last 18 months
- RSA recipient: you or your spouse receive Active Solidarity Income
- Young person aged 18 to 25 inclusive.
- Person under 30 not receiving benefits(insufficient activity period to open rights).
- Person under 30 recognised as disabled.
- Employee or person dismissed from a company in safeguard, recovery or judicial liquidationwho takes over the company's activity.
- Person who has entered into a Cape(business support contract; referred to in Article L.127-1 of the Commercial Code), provided they meet one of the seven conditions above on the date the contract is signed.
- Person starting a business located in a priority urban policy neighbourhood(QPV).
- Recipient of Shared Child Education Benefit(PrePare).
- Carrying on activity within a France rural revitalisation zone (ZFRR) or a France rural revitalisation "plus" zone (ZFRR+).
A mandatory step depending on your status
Even if you are in an eligible category, ACRE will not fall from the sky. For certain statuses,you must apply explicitly.
Statuses requiring an application to Urssaf
Three types of entrepreneur must now file an ACRE application with Urssaf:
- Self-employed workers(excluding auto-entrepreneurs)
- Medical practitioners and auxiliaries
- Employee-equivalent company directors(minority or equal SARL managers, SAS presidents, etc.)
If you are in one of these cases, do not count on automatic allocation. The ball is in your court.
How to apply for ACRE?
The procedure is managed by Urssaf. Here are the steps to follow.
Prepare your file
Your application must include two essential elements:
- The ACRE application formduly completed
- Supporting documentsfor your situation (France Travail certificate, RSA notification, etc.)
- Proof of business creationwhich you can obtain on the single business formalities portal website
Submit your application
For self-employed workers (excluding auto-entrepreneurs) and medical practitioners and auxiliaries, the process is as follows:
- Go to theUrssaf.fr
- websiteSelect the
- "Indépendants"audience
- Click on"Je n'ai pas de compte Urssaf"
- Choose"Aide à la création d'activité"Download
the form
, complete it and submit it with your supporting documentsRespect the timingCrucial point:
the application must be submitted as soon as the activity is created
. Do not delay, as late filing could jeopardise your exemption.
What happens after the application?Once your file is submitted, Urssaf will review it. If everything is in order and you are eligible, your ACRE exemption application will be accepted.You will then receive a certificate available in your online account on the Urssaf website, under
"Mes attestations"
. Keep this document carefully.
What if you are an auto-entrepreneur?
The source document refers to self-employed workers "excluding auto-entrepreneurs" for the Urssaf form application procedure. If you are starting a micro-business (auto-entreprise), the process may differ.
In all cases, check with Urssaf or France Travail on the procedure that applies to your specific situation. Better to ask in advance than to miss an exemption worth several hundred euros in savings.
Why this reform?
Removing automatic ACRE for everyone forms part of reducing public spending. By targeting help on priority groups (jobseekers, recipients of minimum social benefits), the government seeks to concentrate resources on those who need it most for professional reintegration.