{"id":1697,"date":"2017-03-22T10:00:00","date_gmt":"2017-03-22T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/2017\/03\/22\/la-cotisation-maladie-maternite-des-travailleurs-independants-est-degressive\/"},"modified":"2017-05-12T23:39:20","modified_gmt":"2017-05-12T21:39:20","slug":"la-cotisation-maladie-maternite-des-travailleurs-independants-est-degressive","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2017\/03\/22\/la-cotisation-maladie-maternite-des-travailleurs-independants-est-degressive\/","title":{"rendered":"La cotisation maladie-maternit\u00e9 des travailleurs ind\u00e9pendants est d\u00e9gressive"},"content":{"rendered":"

<\/p>\n

Les travailleurs ind\u00e9pendants non agricoles sont redevables, aupr\u00e8s du R\u00e9gime social des ind\u00e9pendants (RSI), d\u2019une cotisation maladie-maternit\u00e9 calcul\u00e9e sur l\u2019int\u00e9gralit\u00e9 de leur revenu d\u2019activit\u00e9.<\/p>\n

Jusqu\u2019\u00e0 pr\u00e9sent, le taux de cette cotisation s\u2019\u00e9levait \u00e0\u00a06,5\u00a0% pour tous les niveaux de revenu. Pour les cotisations dues au titre des p\u00e9riodes courant \u00e0 compter du 1er<\/sup>\u00a0janvier\u00a02017, ce taux varie entre\u00a03\u00a0% et 6,5\u00a0% selon le montant des revenus d\u2019activit\u00e9 du travailleur ind\u00e9pendant.<\/p>\n

Ainsi, les travailleurs non salari\u00e9s qui per\u00e7oivent des revenus annuels sup\u00e9rieurs ou \u00e9gaux \u00e0\u00a070\u00a0% du plafond annuel de la S\u00e9curit\u00e9 sociale (Pass), soit \u00e0 27\u00a0459,60\u00a0\u20ac en\u00a02017, continuent de cotiser \u00e0 un taux de\u00a06,5\u00a0%. Ceux dont les revenus annuels sont inf\u00e9rieurs \u00e0 ce montant b\u00e9n\u00e9ficient d\u2019un taux d\u00e9gressif pouvant atteindre 3\u00a0% pour les revenus les plus faibles.<\/p>\n

Concr\u00e8tement, le taux de cotisation applicable en\u00a02017 est calcul\u00e9 selon la formule suivante\u00a0:
6,50\u00a0%\u00a0–\u00a0[3,50\u00a0%\u00a0x\u00a0(1\u00a0\u2013\u00a0R \/27\u00a0459,60)], R\u00a0repr\u00e9sentant les revenus d\u2019activit\u00e9 du travailleur ind\u00e9pendant.<\/p>\n

Par exemple, si un travailleur ind\u00e9pendant gagne, en\u00a02017, un revenu de\u00a024\u00a0600\u00a0\u20ac, le taux de sa cotisation maladie-maternit\u00e9 sera de\u00a06,14\u00a0% calcul\u00e9 comme suit\u00a0:
6,50\u00a0%\u00a0–\u00a0[3,50\u00a0%\u00a0x\u00a0(1\u00a0\u2013\u00a024\u00a0600\/27\u00a0459,60)].<\/p>\n

Le montant de sa cotisation s\u2019\u00e9l\u00e8vera donc \u00e0\u00a01\u00a0510,44\u00a0\u20ac alors qu\u2019il aurait d\u00fb payer 1\u00a0599\u00a0\u20ac pour un taux de\u00a06,50\u00a0%.<\/p>\n

\n En compl\u00e9ment :<\/span> les cotisations provisionnelles des travailleurs ind\u00e9pendants qui cr\u00e9ent leur entreprise \u00e0 compter du 1er<\/sup>\u00a0janvier\u00a02017 sont calcul\u00e9es, lors de leurs deux premi\u00e8res ann\u00e9es d\u2019activit\u00e9, sur 19\u00a0% du Pass, soit\u00a07\u00a0453\u00a0\u20ac en\u00a02017. Jusqu\u2019\u00e0 pr\u00e9sent, cette assiette \u00e9tait fix\u00e9e \u00e0\u00a019\u00a0% du Pass la premi\u00e8re ann\u00e9e et \u00e0\u00a027\u00a0% la deuxi\u00e8me.<\/p>\n


\n Art.\u00a011, loi n\u00b0\u00a02016-1827 du 23\u00a0d\u00e9cembre\u00a02016, JO du\u00a024
\n <\/a><\/cite>

\n D\u00e9cret n\u00b0\u00a02017-301 du 8\u00a0mars\u00a02017, JO du\u00a010
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2017<\/p>\n","protected":false},"excerpt":{"rendered":"

Les travailleurs non salari\u00e9s percevant des revenus inf\u00e9rieurs \u00e0\u00a027\u00a0460\u00a0\u20ac b\u00e9n\u00e9ficient d\u2019un taux r\u00e9duit de cotisation maladie-maternit\u00e9.<\/p>\n","protected":false},"author":1,"featured_media":1698,"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-1697","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\/1697"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=1697"}],"version-history":[{"count":4,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1697\/revisions"}],"predecessor-version":[{"id":2348,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1697\/revisions\/2348"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/1698"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=1697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=1697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=1697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}