TNS Compta: A complete guide for self-employed workers
Accounting for self-employed workers is a major challenge for sole traders, company directors and the self-employed. Unlike traditional salaried employees, self-employed workers have to master specific accounting and tax rules that have a direct impact on their remuneration and social security contributions. Specialized
What is TNS Compta?
TNS compta covers all accounting and reporting operations specific to self-employed workers. This includes keeping annual accounts, calculating social security contributions, determining remuneration and meeting specific tax obligations. TNS are covered by separate social security schemes, depending on their activity: Sécurité Sociale des Indépendants (SSI) for shopkeepers and craftsmen, or CIPAV and CNAVPL for certain liberal professions. Unlike salaried employees, self-employed workers do not receive traditional pay slips, and their remuneration is not subject to the same social security and tax deductions.
Specificities of the TNS status in accounting
Calculating social security contributions
Social security contributions for self-employed workers are calculated on the basis of annual professional income, corresponding to taxable profit for sole proprietorships, or to declared remuneration for the majority managers of SARLs. The overall rate varies between 40% and 45% of net income, depending on the
TNS remuneration
TNS remuneration does not follow the same rules as wages. For a sole proprietor, it corresponds to the company’s profit after deduction of expenses, while for a majority shareholder, it may take the form of remuneration deductible from the company’s income. The conversion between gross and net TNS salaries must take into account compulsory deductions, as well as the non-deductible social security contribution (CSG-CRDS).
Accounting obligations for self-employed workers
Bookkeeping
Accounting obligations vary considerably depending on the tax regime chosen. TNS (self-employed workers) under the micro-enterprise regime benefit from lighter obligations, with a simple book of receipts, while those under the actual regime are required to keep a full set of accounts in commitment mode. This complexity often justifies the use of a chartered accountant specialized in self-employed management.
Mandatory declarations
TNS are required to make several essential annual declarations. The Déclaration Sociale des Indépendants (DSI) is used to calculate final contributions, and must be submitted to URSSAF between April and June. The tax declaration of professional income determinesincome tax and social security contributions for the following year.
Tax and social security optimization for self-employed workers
Choice of Tax System
The choice between micro-enterprise, simplified actual regime and normal actual regime has a direct impact on the TNS’s tax and social charges. The micro regime offers administrative simplicity, but limits the scope for deductions, while the actual regime allows all actual expenses to be deducted, which becomes more advantageous above a certain
Management of deductible expenses
Self-employed workers can optimize their situation by maximizing deductible expenses to reduce their taxable income. Actual professional expenses, Madelin contributions, depreciation and provisions are the main levers for tax optimization. Controlling fringe benefits and professional expenses helps optimize net remuneration, while respecting the legal framework and applicable deductibility ceilings.
Mistakes to avoid in TNS accounting
Confusion between personal and business assets
A common mistake is to mix personal and professional expenses, exposing the TNS to tax and social security reassessments. It is imperative to maintain a strict separation of accounts, using a bank account dedicated to the professional activity, and justifying each expense with appropriate accounting documents. This rigorous approach facilitates accounting monitoring and the preparation of mandatory declarations.
Underestimation of social security contributions
Many self-employed workers underestimate the weight of social security contributions in their budget. The effective rate of 40-45% of net income can create cash flow difficulties if this burden is not anticipated. It’s crucial to set aside monthly provisions for future contributions, to avoid unpleasant surprises when due. The instalment system also generates significant timing differences: an exceptional year will lead to significant adjustments the following year, requiring rigorous forward planning.
Professional support for TNS Compta
The role of the Chartered Accountant
Achartered accountant specializing in TNS provides invaluable expertise. He or she
For complex situations (restructuring, tax disputes, etc.), occasional legal support can supplement regular accounting monitoring. This combination allows us tooptimize and secure the situation of self-employed workers over the long term.
Digital Tools and Solutions for TNS
Online accounting software has developed considerably in recent years, enabling self-employed workers to manage their accounts more independently. These tools automate transaction entry, generate declarations and calculate social security contributions in real time, with monthly costs generally ranging from €10 to €50, depending on the features offered.
Master your TNS accounting to optimize your situation
Accounting for self-employed workers is a constant challenge, requiring rigor and foresight. A good grasp of specific rules not only ensures compliance with legal obligations, but also optimizes your tax and social security situation. Self-employed workers who invest in quality accounting and appropriate professional support secure their business while maximizing their net income. In the face of constantly changing regulations, accounting management must be seen not as an administrative constraint, but as a genuine tool for the strategic management of professional activity.
Frequently asked questions
Accounting for self-employed workers raises many practical and legal questions. Here are the answers to the most frequently asked questions, to help you better understand and manage your self-employed accounting.
What is TNS accounting for self-employed workers?
TNS accounting refers to all the accounting obligations and practices specific to self-employed workers. It applies to sole traders, self-employed professionals, craftsmen, shopkeepers and majority managers of limited liability companies. This type of accounting is distinguished by the management of social security contributions, the calculation of taxable professional income and the application of simplified or actual tax regimes. TNS are required to keep accounts adapted to their tax regime, and to comply with specific reporting obligations to the tax authorities and social security bodies.
What are the main accounting obligations for self-employed workers?
Accounting requirements for self-employed workers vary according to the tax regime chosen. Under the micro regime, keeping a revenue book is sufficient. Under the “régime réel” tax regime, obligations include full bookkeeping, with journal, ledger and annual balance sheet. TNSs must also declare their professional income, pay their social security contributions to URSSAF, draw up VAT declarations where applicable, and keep their accounting documents for 10 years. Compliance with these obligations guarantees tax and social security compliance, particularly in the event of a tax claim.
How to optimize accounting management as a self-employed worker?
To optimize your TNS accounting, adopt a rigorous organization right from the start of your business. Use appropriate accounting software to automate recurring tasks and reduce errors. Systematically separate your personal and business accounts. Anticipate tax and social security deadlines to avoid penalties. Consider calling on the services of a chartered accountant for complex issues and tax optimization advice. Good accounting management enables you to manage your business effectively and maximize your profitability.
Which accounting tools are recommended for self-employed workers?
TNS have a wide range of tools at their disposal to manage their accounting. Online accounting software offers comprehensive functions: invoicing, expense tracking, dashboards and automated tax declarations. For micro-entrepreneurs, simplified solutions are sufficient. Professionals with a “régime réel” can opt for more advanced tools integrating cash management and financial analysis. The choice depends on your tax regime, business volume and budget. A good tool should be intuitive, comply with French standards and offer responsive customer support.
What’s the difference between TNS and employee accounting?
TNS accounting differs fundamentally from that of salaried employees. TNSs manage their own accounting obligations and pay social security contributions based on their actual profits, while employees benefit from a pay slip managed by the employer. Unlike salaried employees, who receive a fixed salary subject to progressive taxation, TNS can choose their tax regime and optimize their remuneration. TNS do not contribute to the unemployment insurance scheme, and are covered by a specific social security system. This autonomy offers greater flexibility, but also implies greater administrative and financial responsibilities.
When should I call in a chartered accountant for my TNS accounting?
There are a number of situations in which the services of a chartered accountant become indispensable: a switch to the actual tax system, significant growth in business, complex VAT management, the need for tax and social security optimization, or a lack of time for administrative management. A chartered accountant secures your tax returns, identifies opportunities for tax optimization and advises you on strategic choices to avoid tax errors. This service is particularly recommended for self-employed professionals and retailers subject to strict accounting obligations. Your investment will quickly pay for itself in savings and peace of mind.