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🕒 Lecture 2 mn

Avoir un projet de création d’entreprise n’est pas incompatible avec le statut de fonctionnaire. Cela implique cependant quelques règles et principes qu’il faut connaître pour être dans les règles.

Que dit la loi ?

Selon la loi de modernisation de la fonction publique du 2 février 2007 et la loi du 3 août 2009 sur la mobilité et les parcours professionnels dans la fonction publique, le cumul du statut de fonctionnaire avec une activité indépendante est possible.

Il diffère toutefois selon votre profil :

–       Fonctionnaire à temps plein : Il peut conserver son poste à temps plein dans la fonction publique tout en ayant une activité annexe pendant 2 ans. Une prolongation d’1 année peut être faite.

Il est également possible de demander à passer à temps partiel dans le cadre d’une création d’entreprise. Cette réduction du temps de travail est alors valable 1 an, renouvelable 1 fois.

Pour exercer une activité indépendante, le fonctionnaire doit adresser une déclaration écrite à sa hiérarchie, au moins 2 mois avant la date de création de son entreprise. La commission déontologique de l’établissement dispose quant à elle d’un mois pour estimer si l’activité envisagée est compatible avec les fonctions de l’agent.

–       Fonctionnaire à temps incomplet ou inférieur à 70% de la durée légale du travail : Cela concerne les agents n’ayant pas choisi leur temps de travail. Ces derniers ont la possibilité d’exercer une activité indépendante quelle que soit sa nature et sans qu’elle ne soit limitée dans le temps, pour peu qu’elle ne porte pas atteinte au fonctionnement et à la neutralité du service public. Il doit juste en informer l’administration dont il dépend.

Quelles activités ?

Les fonctionnaires à temps plein ou à temps partiel choisi peuvent exercer certaines activités à titre accessoire du moment que leur entreprise est individuelle ou unipersonnelle.

Parmi les activités accessibles, on relève la formation, les services à la personne, les expertises ou consultations auprès d’une entreprise, etc.
La liste complète de ces activités est précisée dans le décret n°2007-658 du 2 mai 2007 (art.2) modifié par le décret n°2011-82 du 20 janvier 2011 et dans la circulaire n°2157 du 11 mars 2008.

Quel statut fiscal et social ?

Si vous cumulez votre emploi de fonctionnaire et une activité indépendante, votre situation sociale n’est pas modifiée. Vous cotiserez à la fois auprès des caisses dont vous dépendiez jusqu’à présent et auprès du régime général des salariés ou des travailleurs non salariés (TNS).

Les remboursements de vos frais de santé seront effectués par votre caisse principale.

Au niveau fiscal, vous devrez indiquer dans la rubrique « Traitements et salaires » de votre déclaration de revenus ce que vous avez perçu en tant que fonctionnaire. Ensuite, il vous faudra remplir le formulaire 2042 C pour y indiquer le chiffre d’affaires réalisé par votre entreprise.

Le cumul entre un emploi fonctionnaire et une activité accessoire a un intérêt réel, car il permet à un agent porteur de projet de tester la viabilité de son entreprise en toute sécurité. Si le succès est au rendez-vous, il lui sera ensuite possible de prendre une disponibilité ou de démissionner pour vivre pleinement dans la peau d’un chef d’entreprise !