ATI: Unemployment benefits for the self-employed, conditions and amount in 2026

A self-employed individual whose business ceases may, in three specific situations, receive the ATI (Individual Training Allowance): a flat rate of €26.30 per day for 182 days, or approximately 6 months, with a minimum of €19.73 per day. Eligibility requires having worked for two consecutive years in the same company, registering with France Travail (the French employment agency), and meeting income and resource requirements. Company directors do not contribute to the employee unemployment benefit (ARE) for their corporate office.

This page is based on information sheet F23994 from service-public.fr, verified on April 1, 2026, information sheet F38682 (verified on the same date), and, for retirement, information sheet F31249. It does not include the calculation of micro-entrepreneurs' business income (turnover less a tax allowance), which is described in information sheet F23994; the scope of this information sheet for micro-entrepreneurs should be verified on the information sheet itself. It does not address the tax treatment of the allowance, resuming work while receiving it, or the situation of non-residents: the pages consulted do not describe these topics.

The three situations that entitle you to ATI

The activity must have ceased for one of these reasons:

This may apply to self-employed workers, certain insurance agents, company directors (managers of limited liability companies, presidents of simplified joint-stock companies), and artists and authors. The page links to France Travail for a list of eligible activities.

The conditions to be met

• Two years in business. According to form F23994, you must have carried out self-employment "without interruption for at least 2 years in a single company".
• An income threshold of €10,000 in one of the last two years of self-employment. The exact wording of this threshold should be verified in the official document applicable to your case.
• A condition of personal resources. For a single person, form F23994 sets the income limit at less than €651.69 per month. Form F38682 links this limit to the monthly RSA allowance for a single person and indicates the same amount. This amount should be checked on the form as of the date of your application.
• Registration with France Travail, with job search efforts, within the time frame indicated in the table above.

The amount of the ATI

The allowance is a fixed amount of €26.30 per day, for 182 days, from the date of registration with France Travail.

If your average recent earnings are lower than the flat-rate allowance, the amount will be reduced. It cannot fall below €19.73 per day. The page does not describe how this reduction is calculated.

Over 182 days, the flat rate amounts to €4,786.60 and the minimum €3,590.86. In Mayotte, the page indicates specific amounts: €19.73 per day for the flat rate and €13.15 for the minimum.

Non-viable activity: the 30 % criterion

According to fact sheet F23994, the business is considered economically unviable if your revenue falls by at least 30%. The fact sheet then specifies the framework for this calculation depending on the tax regime (income tax or corporation tax): please refer to the fact sheet for further details.

A trusted third party must provide you with a certificate confirming this non-viability. This certificate will include the company's SIRET number, the duration of activity, annual revenue, and the decrease in both amount and percentage. For a company subject to corporation tax, it will also indicate the taxable income for the last two relevant fiscal years.

The application is submitted to France Travail through your personal account. Among the documents listed in the information sheet are a copy of the declaration of cessation of activity and the certificate of non-viability. The complete list, specific to your reason for application, should be reviewed in the information sheet before submitting.

The company director

Fact sheet F38682, concerning the dissolution of a company, establishes the principle: "The manager does not contribute to the unemployment benefit (ARE) by virtue of their corporate mandate."«

The ATI (Temporary Incapacity Allowance) is aimed at managers whose company has been involuntarily and definitively dissolved: judicial liquidation, reorganization involving the replacement of the manager, or non-viable business. The information sheet lists the following conditions:

• provide proof of self-employment for a minimum period of 2 years without interruption; ;
• actively seeking employment and being registered as a job seeker; ;
• provide proof of a business income threshold of €10,000 per year in one of the two calendar years preceding the year of dissolution (exact wording of the threshold to be checked on the form); ;
• to have resources, other than income from employment, lower than the monthly RSA allowance for a single person, i.e. €651.69 according to the form; ;
• register on the France Travail website within 12 months of the company's dissolution.

If the manager meets the conditions, the ATI is granted to him for 182 days.

Two points complete this case:

• Cannot be combined with ARE (unemployment benefits). A manager who has also contributed to ARE under an employment contract only receives ARE if he meets the conditions for both allowances: "the 2 allowances cannot be combined".
• Optional unemployment insurance. A manager who has taken out optional unemployment insurance with an organization may receive compensation from that organization, either in addition to or instead of the ATI.

And what about retirement?

Service-public.fr lists the ATI (Individual Training Allowance) among the benefits for which periods of compensated unemployment are taken into account. The information sheet specifies: "One quarter is validated for every 50 days of unemployment, consecutive or not, up to a limit of four quarters per calendar year.".

Private unemployment insurance: the deduction limit

Information sheet F23994 also mentions private insurance for those who do not meet the eligibility requirements for unemployment insurance. The contributions paid can be deducted from taxable income, up to the more favorable of the following limits:

• 1.875 % of taxable profit, up to a limit of €384,480 per year; ;
• 2.5 % of the annual social security ceiling, set at €48,060 in 2026, i.e. €1,201.50.

The page gives two examples: for an income of €45,000, the limit is €1,201.50; for €80,000, it is €1,500. It does not detail the conditions that the contract must meet.

Numerical example (fictitious profile)

Situation. Marc is a self-employed craftsman. His average annual profit is €36,000, or €3,000 per month. He has been working for the same business for eight years without interruption. His business is declared bankrupt, and he registers with France Travail within the required timeframe. For the purposes of this example, we assume that the income and resource requirements are met and that the flat-rate contribution applies without reduction (hypothetical scenario).

Issue. What replacement income for 182 days, approximately 6 months?

Strategy. Calculate the package over 182 days, then compare it to 6 months of income.

Result.

In this scenario, Marc's ATI (Individual Tax Incentive) replaces 26.6 % of his income over the period. The calculation ignores taxes, company expenses, and any potential reduction method, which the page does not describe. This profile is fictitious. The figures illustrate the calculation. They do not reflect your specific situation.

What changes depending on your situation

• The reason for the cessation : liquidation, reorganization or non-viability. The registration deadline is not indicated in the same way.
• Your seniority : less than 2 years of uninterrupted activity in a single company, and the condition is not met (form F23994).
• Your income for the last two years and your personal resources.
• Your status : sole proprietor, company director, agent or artist-author.
• A previous employment contract : ARE and ATI cannot be combined.
• Optional unemployment insurance subscribed before the cessation.

The rule depends on your situation. No amount is promised.