{"id":16933,"date":"2023-06-06T12:00:00","date_gmt":"2023-06-06T10:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2023\/06\/06\/deces-dun-exploitant-agricole-option-pour-lassiette-forfaitaire-de-cotisations\/"},"modified":"2023-08-08T12:02:11","modified_gmt":"2023-08-08T10:02:11","slug":"deces-dun-exploitant-agricole-option-pour-lassiette-forfaitaire-de-cotisations","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/06\/06\/deces-dun-exploitant-agricole-option-pour-lassiette-forfaitaire-de-cotisations\/","title":{"rendered":"D\u00e9c\u00e8s d\u2019un exploitant agricole\u00a0: option pour l\u2019assiette 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 en\u00a02023, lorsque le d\u00e9c\u00e8s est survenu en\u00a02022, le conjoint repreneur doit le demander \u00e0 sa caisse de Mutualit\u00e9 sociale agricole\u00a0(MSA)  via le <a href=\"https:\/\/www.msa.fr\/lfp\/documents\/11566\/48467\/Demande+d%27option+pour+le+calcul+des+cotisations+des+non+salari%C3%A9s+agricoles+sur+une+assiette+forfaitaire+de+nouvel+install%C3%A9.pdf\" target=\"_blank\" class=\"target-blank\" rel=\"noopener\">formulaire d\u00e9di\u00e9<\/a> avant le 30\u00a0juin\u00a02023.<\/p>\n<p>Dans cette hypoth\u00e8se, les cotisations sociales personnelles qu\u2019il devra r\u00e9gler en\u00a02023 seront calcul\u00e9es provisoirement sur un montant forfaitaire. Ce dernier correspondant, par exemple, \u00e0 600\u00a0fois le Smic, soit \u00e0 6\u00a0912\u00a0\u20ac pour la cotisation maladie-maternit\u00e9\u00a0(Amexa), ou \u00e0 1\u00a0820\u00a0fois le Smic, soit \u00e0 20\u00a0966\u00a0\u20ac pour la retraite compl\u00e9mentaire obligatoire.<\/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 2023<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour que ses cotisations sociales personnelles soient calcul\u00e9es sur l\u2019assiette forfaitaire nouvel install\u00e9, la personne qui reprend l\u2019exploitation agricole \u00e0 la suite du d\u00e9c\u00e8s de son conjoint doit le demander avant le 30\u00a0juin.<\/p>\n","protected":false},"author":5,"featured_media":16943,"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":[],"class_list":["post-16933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16933"}],"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=16933"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16933\/revisions"}],"predecessor-version":[{"id":16956,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16933\/revisions\/16956"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/16943"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=16933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=16933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=16933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}