{"id":16999,"date":"2023-06-21T12:00:00","date_gmt":"2023-06-21T10:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2023\/06\/21\/exploitants-agricoles-option-pour-une-assiette-annuelle-des-cotisations-sociales-2\/"},"modified":"2023-09-05T12:00:15","modified_gmt":"2023-09-05T10:00:15","slug":"exploitants-agricoles-option-pour-une-assiette-annuelle-des-cotisations-sociales-2","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/06\/21\/exploitants-agricoles-option-pour-une-assiette-annuelle-des-cotisations-sociales-2\/","title":{"rendered":"Exploitants agricoles\u00a0: option pour une assiette annuelle des cotisations sociales"},"content":{"rendered":"<p>En principe, les cotisations et contributions sociales personnelles dues par les exploitants agricoles sont calcul\u00e9es sur la moyenne de leurs revenus professionnels des 3\u00a0derni\u00e8res ann\u00e9es (assiette triennale). Par exemple, les cotisations dues au titre de l\u2019ann\u00e9e\u00a02023 sont calcul\u00e9es sur la base des revenus per\u00e7us par l\u2019exploitant en\u00a02020, 2021\u00a0et\u00a02022.<\/p>\n<p>Toutefois, les exploitants peuvent opter pour l\u2019application d\u2019une assiette annuelle, leurs cotisations sociales \u00e9tant alors calcul\u00e9es sur la base de leur dernier revenu professionnel. Sachant que cette option prend effet \u00e0 compter de l\u2019ann\u00e9e au cours de laquelle elle est demand\u00e9e.<\/p>\n<p>Ainsi, pour que les cotisations dues au titre de\u00a02023 soient calcul\u00e9es sur leur revenu professionnel de\u00a02022, les exploitants doivent en informer leur caisse de Mutualit\u00e9 sociale agricole\u00a0(MSA) au plus tard le 30\u00a0juin\u00a02023 via le <a href=\"https:\/\/www.msa.fr\/lfp\/documents\/11566\/48467\/Demande%20d%27option%20pour%20le%20calcul%20des%20cotisations%20sur%20une%20assiette%20annuelle%20de%20revenus%20professionnels%20N-1.pdf\/7cbe8b3d-c36c-402b-a4cd-e639137ed844\" target=\"_blank\" class=\"target-blank\" rel=\"noopener\">formulaire d\u00e9di\u00e9<\/a>.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 savoir :<\/span> l\u2019option pour l\u2019application d\u2019une assiette annuelle est valable pour 5\u00a0ans. Au terme de cette p\u00e9riode, l\u2019option est renouvel\u00e9e pour une nouvelle p\u00e9riode de 5\u00a0ans, sauf si l\u2019exploitant agricole s\u2019y oppose aupr\u00e8s de la MSA.<\/p>\n<p>Les Echos Publishing 2023<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les exploitants agricoles ont jusqu\u2019au 30\u00a0juin\u00a02023 pour demander que leurs cotisations sociales personnelles soient calcul\u00e9es sur la base de leur dernier revenu annuel.<\/p>\n","protected":false},"author":5,"featured_media":17000,"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-16999","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\/16999"}],"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=16999"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16999\/revisions"}],"predecessor-version":[{"id":17016,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16999\/revisions\/17016"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/17000"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=16999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=16999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=16999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}