Maître Elodie MABIKA SAUZE

Avocat au barreau de la Haute-Loire

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit pénal, Droit immobilier, Droit du dommage corporel, Droit du travail, Droit commercial, des affaires et de la concurrence, Droit des sociétés, Droit du crédit et de la consommation, Droit de la sécurité sociale et de la protection sociale

Barreau : Haute-Loire

Adresse : 18 BOULEVARD DU DOCTEUR DEVINS 43100 BRIOUDE

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Publié le 05/03/2026

La réforme de l’ACRE en 2026 : une aide à la création d’entreprise plus encadrée

Article juridique - Droit des sociétés

Par Me Elodie MABIKA SAUZE

La réforme de l’ACRE en 2026 : une aide à la création d’entreprise plus encadrée

La loi de financement de la Sécurité sociale pour 2026 modifie profondément le fonctionnement de l’ACRE, un dispositif destiné à réduire les cotisations sociales des personnes qui créent ou reprennent une activité.

Jusqu’à présent, cette aide était relativement accessible et bénéficiait à une grande partie des créateurs d’entreprise, souvent sans formalité particulière. À compter du 1er janvier 2026, les règles changent et l’accès au dispositif devient plus strict et davantage encadré.

Désormais, l’ACRE sera réservée à certains publics considérés comme prioritaires. Il s’agit notamment des jeunes âgés de 18 à 25 ans, des demandeurs d’emploi, des bénéficiaires de minima sociaux, des personnes en situation de handicap, des repreneurs d’entreprises en difficulté ainsi que des porteurs de projets implantés dans certaines zones géographiques spécifiques.

Par ailleurs, l’aide ne sera plus attribuée automatiquement. Les créateurs d’entreprise devront désormais effectuer une demande auprès de l’Urssaf. L’absence de démarche ou un dépôt tardif entraînera la perte du bénéfice de l’aide, même si toutes les conditions d’éligibilité sont remplies.

Lorsque l’entreprise est créée sous forme de société, certaines exigences restent inchangées. Le bénéficiaire devra toujours démontrer qu’il exerce un contrôle réel sur la structure, par exemple en détenant une part significative du capital, en assumant des fonctions de direction ou en partageant le contrôle avec d’autres bénéficiaires de l’ACRE.

La réforme modifie également l’avantage financier du dispositif. L’exonération importante de cotisations sociales disparaît et est remplacée par une réduction limitée à 25 % du montant des cotisations dues.

Ainsi, l’ACRE n’est pas supprimée mais son fonctionnement évolue vers une aide plus ciblée, moins avantageuse financièrement et soumise à des démarches administratives spécifiques. Les créateurs d’entreprise devront donc vérifier leur éligibilité et anticiper leurs charges sociales dès la phase de préparation de leur projet.