{"id":10736,"date":"2020-06-17T12:00:00","date_gmt":"2020-06-17T10:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2020\/06\/17\/deces-dun-exploitant-agricole-et-option-pour-une-assiette-forfaitaire-de-cotisations\/"},"modified":"2020-07-21T12:00:13","modified_gmt":"2020-07-21T10:00:13","slug":"deces-dun-exploitant-agricole-et-option-pour-une-assiette-forfaitaire-de-cotisations","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2020\/06\/17\/deces-dun-exploitant-agricole-et-option-pour-une-assiette-forfaitaire-de-cotisations\/","title":{"rendered":"D\u00e9c\u00e8s d\u2019un exploitant agricole et option pour une assiette forfaitaire de cotisations"},"content":{"rendered":"<p>La personne qui, \u00e0 la suite du d\u00e9c\u00e8s de son conjoint ou de son partenaire de Pacs, reprend l\u2019exploitation agricole familiale peut demander que ses contributions et cotisations sociales personnelles soient calcul\u00e9es sur une assiette forfaitaire.<\/p>\n<p>Pour b\u00e9n\u00e9ficier de ce dispositif, lorsque le d\u00e9c\u00e8s est survenu en\u00a02019, le conjoint repreneur doit en formuler la demande aupr\u00e8s de sa caisse de Mutualit\u00e9 sociale agricole (MSA) avant le 30\u00a0juin\u00a02020.<\/p>\n<p>Dans cette hypoth\u00e8se, les cotisations sociales personnelles qu\u2019il devra r\u00e9gler en\u00a02020 seront calcul\u00e9es provisoirement sur un montant forfaitaire. Ce dernier correspondant, par exemple, \u00e0\u00a0600\u00a0fois le Smic, soit \u00e0\u00a06\u00a0090\u00a0\u20ac pour la cotisation maladie-maternit\u00e9 (Amexa).<\/p>\n<p>Ces cotisations et contributions sociales feront ensuite l\u2019objet d\u2019une r\u00e9gularisation d\u00e8s lors que les revenus professionnels d\u00e9finitifs du conjoint repreneur seront connus de la MSA.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> \u00e0 d\u00e9faut d\u2019option pour l\u2019application d\u2019une assiette forfaitaire, les cotisations sociales personnelles du conjoint repreneur sont, en principe, calcul\u00e9es sur la base de la totalit\u00e9 des revenus professionnels agricoles du foyer fiscal.<\/p>\n<p>Les Echos Publishing 2020<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour que ses cotisations sociales personnelles soient calcul\u00e9es sur une assiette forfaitaire, la personne qui reprend l\u2019exploitation agricole, \u00e0 la suite du d\u00e9c\u00e8s de son conjoint, doit le demander avant le\u00a030\u00a0juin.<\/p>\n","protected":false},"author":5,"featured_media":10737,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[29],"class_list":["post-10736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","tag-agriculture","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=10736"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10736\/revisions"}],"predecessor-version":[{"id":10755,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10736\/revisions\/10755"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/10737"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=10736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=10736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=10736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}