The key issues
How you practise
As an individual, through a practice company, as a locum or associate: each mode has its own accounting, tax and social rules.
Shared-cost structures
A shared-cost company (SCM) lets practitioners share premises, equipment and staff, each keeping their own patients.
Contributions and social protection
Contributions to your pension fund and Urssaf, based on income: setting money aside avoids surprises.
Investments
Equipment, premises, purchase of a practice: financing and depreciation weigh on your income for years.
What we can take care of, à la carte
Individual practice
- Income and expense records
- 2035 return and schedules
- Fee retrocessions (locums, associates)
- Anticipation of contributions
Practice and shared-cost companies
- Annual accounts of SEL, SCP, SCM
- Pay and dividends of the practitioner partner
- Allocation of costs between partners
Key steps
- Setting up: mode of practice, on-request forecast
- Purchase of a practice or shares, financing
- Moving into a company, arrival or departure of a partner
Your goals, our answers
“I am setting up and want a good start”
We help you organise your accounts from day one and anticipate your charges and contributions.
“Is it time to move into a company?”
On request, we compare individual practice and a practice company, including your pay, contributions and plans.
“I want to anticipate my contributions”
Setting money aside appropriately avoids difficult adjustments; on request, we review your receipts with you regularly.
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, provided on request and quoted in advance in your engagement letter: the more frequent they are, the higher their cost.
Frequently asked questions
Locum: what are my accounting obligations?
A locum keeps income and expense records and files a 2035 return, like any liberal professional.
Is healthcare subject to VAT?
Healthcare services are in principle exempt from VAT; some ancillary income may be subject to it.
SELARL or SELAS?
Both are professional practice companies. They differ notably in the director’s social status and flexibility of the articles. The choice is based on a simulation of your situation.
What is an SCM for?
It lets practitioners share premises, equipment and staff, each keeping their patients. The SCM keeps its own accounts and allocates costs.
Do you work in English with professionals trained abroad?
Yes: exchanges in English, with explanations of the French system: social contributions, pension fund, 2035 return and the steps to set up your practice.
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, provided on request and quoted in advance in your engagement letter: the more frequent they are, the higher their cost.