En principe, le conjoint d’un chef d’entreprise, et notamment d’un professionnel libéral, qui participe régulièrement à l’activité professionnelle de ce dernier a l’obligation de choisir entre l’un des trois statuts suivants : collaborateur, associé ou salarié. En pratique, le statut choisi doit être déclaré par le chef d’entreprise auprès de l’organisme où il est immatriculé. Pourtant, force est de constater que de nombreux conjoints qui travaillent de façon régulière dans l’entreprise de leur époux(se) (un tiers d’entre eux, selon le ministère de l’Économie et des Finances) ne sont pas déclarés et ne disposent donc d’aucun statut et, par voie de conséquences, d’aucune protection sociale.
Déclarer le choix d’un statut
Pour que ces conjoints soient mieux protégés, les pouvoirs publics prévoient d’imposer aux chefs d’entreprise de déclarer l’activité professionnelle régulière de leur conjoint dans l’entreprise et le statut choisi par ce dernier. Sachant qu’à défaut, le chef d’entreprise serait réputé avoir déclaré que le statut choisi est celui de conjoint salarié, c’est-à-dire le statut le plus protecteur. Ce qui devrait les inciter à déclarer leur conjoint…
Cette mesure figure au menu du projet de « loi Pacte », qui a été voté par l’Assemblée nationale au mois d’octobre dernier et qui devrait être examiné par le Sénat au début de l’année prochaine.
À noter : le conjoint du gérant associé unique d’une EURL ou du gérant associé majoritaire d’une SARL ou d’une société d’exercice libéral à responsabilité limitée (Selarl) qui travaille dans la société pourrait, à l’avenir, opter pour le statut de conjoint collaborateur, même si l’effectif de la société excède 20 salariés. Aujourd’hui, l’option en faveur de ce statut n’est possible que lorsque la société compte 20 salariés au plus.
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