Annexes : bibliographie
Langue : anglais

Résumé : In the mid-1990s, a new concept of cooperative was developed in France, the Business and Employment Cooperative (BEC). Every project leader, entrepreneur and creator of their own job, is entitled to apply for membership in a BEC; in that way, they can be supported by the cooperative during the launch period. As soon as the business generates revenues, the project leader signs an employment contract with the cooperative; he becomes an employee of the BEC. The cooperative invoices clients for the services provided by the salaried entrepreneur, and pays wages, social contributions and taxes. For every salaried entrepreneur, the salary is indexed to his own turnover and the BEC collects a percentage to cover the costs related to management and shared services (administration, accounting, taxation, etc.). Thanks to this non-standard form of employment, the project leader benefits from employee status, while retaining autonomy in his work. He thus enjoys control over his business activity and his working time. [résumé éditeur]