{"id":17910,"date":"2024-01-12T10:00:00","date_gmt":"2024-01-12T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2024\/01\/12\/cotisations-retraite-et-invalidite-deces-des-liberaux-pour-lannee-2023\/"},"modified":"2024-03-05T12:02:13","modified_gmt":"2024-03-05T11:02:13","slug":"cotisations-retraite-et-invalidite-deces-des-liberaux-pour-lannee-2023","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/01\/12\/cotisations-retraite-et-invalidite-deces-des-liberaux-pour-lannee-2023\/","title":{"rendered":"Cotisations retraite et invalidit\u00e9-d\u00e9c\u00e8s des lib\u00e9raux pour l\u2019ann\u00e9e\u00a02023"},"content":{"rendered":"

Chaque ann\u00e9e, les professionnels lib\u00e9raux doivent verser, \u00e0 la section professionnelle dont ils rel\u00e8vent, des cotisations de retraite compl\u00e9mentaire et d\u2019invalidit\u00e9-d\u00e9c\u00e8s dont le montant diff\u00e8re pour chaque section. Voici les montants de ces cotisations officiellement fix\u00e9es par d\u00e9cret.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Retraite compl\u00e9mentaire des professions lib\u00e9rales r\u00e8glement\u00e9es –\u00a0Montants pour\u00a02023*<\/span><\/caption>\n
Section professionnelle<\/th>\nCotisation annuelle<\/th>\nCaisse<\/th>\n<\/tr>\n<\/thead>\n
Experts-comptables et commissaires aux comptes
– Classe\u00a0A
– Classe\u00a0B
– Classe\u00a0C
– Classe\u00a0D
– Classe\u00a0E
– Classe\u00a0F
– Classe\u00a0G
– Classe\u00a0H<\/td>\n		\n
711\u00a0\u20ac
2\u00a0668\u00a0\u20ac
4\u00a0207\u00a0\u20ac
6\u00a0578\u00a0\u20ac
10\u00a0489\u00a0\u20ac
16\u00a0000\u00a0\u20ac
17\u00a0778\u00a0\u20ac
22\u00a0223\u00a0\u20ac<\/td>\n		CAVEC<\/td>\n<\/tr>\n
Notaires
– Section\u00a0B, classe\u00a01
– Section\u00a0C\u00a0: taux de cotisation de 4,1\u00a0%<\/td>\n		\n
2\u00a0600\u00a0\u20ac<\/td>\n		CPRN<\/td>\n<\/tr>\n
Officiers minist\u00e9riels, officiers publics et des compagnies judiciaires
– Taux de cotisation\u00a0: 12,5\u00a0%
– Plafond\u00a0de l\u2019assiette de cotisation\u00a0: 351\u00a0936\u00a0\u20ac<\/td>\n		\n \n <\/td>\nCAVOM<\/td>\n<\/tr>\n
M\u00e9decins
– Taux de cotisation\u00a0: 10\u00a0%
– Plafond\u00a0de l\u2019assiette de cotisation\u00a0: 153\u00a0972\u00a0\u20ac<\/td>\n		<\/td>\nCARMF<\/td>\n<\/tr>\n
Chirurgiens-dentistes et sages-femmes
– Cotisation forfaitaire
– Taux de la cotisation proportionnelle\u00a0: 10,8\u00a0% sur une assiette
comprise entre 37\u00a0393\u00a0\u20ac et 219\u00a0960\u00a0\u20ac<\/td>\n		\n
2\u00a0959,80\u00a0\u20ac<\/td>\n		CARCDSF<\/td>\n<\/tr>\n
Auxiliaires m\u00e9dicaux
– Cotisation forfaitaire
– Taux de la cotisation proportionnelle\u00a0: 3\u00a0% sur une assiette
comprise entre 25\u00a0246\u00a0\u20ac et 203\u00a0446\u00a0\u20ac<\/td>\n		\n
1\u00a0944\u00a0\u20ac<\/td>\n		CARPIMKO<\/td>\n<\/tr>\n
V\u00e9t\u00e9rinaires
– Classe\u00a0A
– Classe\u00a0B
– Classe\u00a0C
– Classe\u00a0D<\/td>\n		\n
6\u00a0468\u00a0\u20ac
8\u00a0624\u00a0\u20ac
10\u00a0780\u00a0\u20ac
12\u00a0936\u00a0\u20ac<\/td>\n		CARPV<\/td>\n<\/tr>\n
Architectes, g\u00e9om\u00e8tres-experts, psychologues, ost\u00e9opathes, di\u00e9t\u00e9ticiens, psychomotriciens, guides-conf\u00e9renciers, etc.
Taux de cotisation\u00a0:
– 9\u00a0% sur l\u2019assiette allant jusqu\u2019\u00e0 43\u00a0992\u00a0\u20ac
– 22\u00a0% sur l\u2019assiette comprise entre 43\u00a0992\u00a0\u20ac et 131\u00a0976\u00a0\u20ac<\/td>\n		\n<\/td>\nCIPAV<\/td>\n<\/tr>\n
Pharmaciens
– Classe\u00a03\u00a0(obligatoire)
– Classe\u00a04
– Classe\u00a05
– Classe\u00a06
– Classe\u00a07
– Classe\u00a08
– Classe\u00a09
– Classe\u00a010
– Classe\u00a011
– Classe\u00a012
– Classe\u00a013<\/td>\n		\n
9\u00a0142\u00a0\u20ac
10\u00a0448\u00a0\u20ac
11\u00a0754\u00a0\u20ac
13\u00a0060\u00a0\u20ac
14\u00a0366\u00a0\u20ac
15\u00a0672\u00a0\u20ac
16\u00a0978\u00a0\u20ac
18\u00a0284\u00a0\u20ac
19\u00a0590\u00a0\u20ac
20\u00a0896\u00a0\u20ac
22\u00a0202\u00a0\u20ac<\/td>\n		CAVP<\/td>\n<\/tr>\n
Agents g\u00e9n\u00e9raux d\u2019assurance
– Taux de 7,66\u00a0% sur les commissions et r\u00e9mun\u00e9rations brutes
– Plafond de l\u2019assiette\u00a0: 550\u00a0521\u00a0\u20ac<\/td>\n		<\/td>\nCAVAMAC<\/td>\n<\/tr>\n<\/tbody>\n
* D\u00e9cret n\u00b0\u00a02023-1351 du 28\u00a0d\u00e9cembre\u00a02023, JO du\u00a030<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Invalidit\u00e9-d\u00e9c\u00e8s des professions lib\u00e9rales r\u00e8glement\u00e9es –\u00a0Montants pour\u00a02023*<\/span><\/caption>\n
Section professionnelle<\/th>\nCotisation annuelle<\/th>\nCaisse<\/th>\n<\/tr>\n<\/thead>\n
Experts-comptables et commissaires aux comptes
– Classe\u00a01
– Classe\u00a02
– Classe\u00a03
– Classe\u00a04<\/td>\n		\n
288\u00a0\u20ac
396\u00a0\u20ac
612\u00a0\u20ac
828\u00a0\u20ac<\/td>\n		CAVEC<\/td>\n<\/tr>\n
Notaires
– Notaire en activit\u00e9
– Nouveau notaire\u00a0(3\u00a0premi\u00e8res ann\u00e9es d\u2019exercice)<\/td>\n		\n
1\u00a0176\u00a0\u20ac
588\u00a0\u20ac<\/td>\n		CPRN<\/td>\n<\/tr>\n
Officiers minist\u00e9riels, officiers publics et des compagnies judiciaires
– Classe\u00a0A
– Classe\u00a0B
– Classe\u00a0C
– Classe\u00a0D<\/td>\n		\n

315\u00a0\u20ac
630\u00a0\u20ac
1\u00a0260\u00a0\u20ac
1\u00a0890\u00a0\u20ac<\/td>\n

CAVOM<\/td>\n<\/tr>\n
M\u00e9decins
– Classe\u00a0A
– Classe\u00a0B
– Classe\u00a0C<\/td>\n		\n
631\u00a0\u20ac
712\u00a0\u20ac
828\u00a0\u20ac<\/td>\n		CARMF<\/td>\n<\/tr>\n
Chirurgiens-dentistes
– Au titre de l\u2019incapacit\u00e9 permanente et d\u00e9c\u00e8s
– Au titre de l\u2019incapacit\u00e9 professionnelle temporaire<\/td>\n		\n
841\u00a0\u20ac
394\u00a0\u20ac<\/td>\n		CARCDSF<\/td>\n<\/tr>\n
Sages-femmes
– Cotisation forfaitaire classe\u00a0A<\/td>\n		\n
281\u00a0\u20ac<\/td>\n		CARCDSF<\/td>\n<\/tr>\n
Architectes, g\u00e9om\u00e8tres-experts, psychologues, ost\u00e9opathes, di\u00e9t\u00e9ticiens, psychomotriciens, guides-conf\u00e9renciers etc.
– Taux de cotisation\u00a0: 0,50\u00a0%
– Plafond de l\u2019assiette de cotisation\u00a0: 81\u00a0385\u00a0\u20ac<\/td>\n		<\/td>\nCIPAV<\/td>\n<\/tr>\n
Auxiliaires m\u00e9dicaux
– Cotisation forfaitaire<\/td>\n		\n
862\u00a0\u20ac<\/td>\n		CARPIMKO<\/td>\n<\/tr>\n
V\u00e9t\u00e9rinaires
– Premi\u00e8re classe (obligatoire)<\/td>\n		\n
390\u00a0\u20ac<\/td>\n		CARPV<\/td>\n<\/tr>\n
Pharmaciens
– Cotisation forfaitaire<\/td>\n		\n
648\u00a0\u20ac<\/td>\n		CAVP<\/td>\n<\/tr>\n
Agents g\u00e9n\u00e9raux d\u2019assurance
– Taux de 0,7\u00a0% sur les commissions et r\u00e9mun\u00e9rations brutes
– Plafond de l\u2019assiette\u00a0: 550\u00a0521\u00a0\u20ac<\/td>\n		<\/td>\nCAVAMAC<\/td>\n<\/tr>\n<\/tbody>\n
* D\u00e9cret n\u00b0\u00a02023-1351 du 28\u00a0d\u00e9cembre\u00a02023, JO du\u00a030<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n


\n D\u00e9cret n\u00b0\u00a02023-1351 du 28\u00a0d\u00e9cembre\u00a02023, JO du\u00a030
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"

Les montants\u00a02023 des cotisations de retraite compl\u00e9mentaire et d\u2019invalidit\u00e9-d\u00e9c\u00e8s des professionnels lib\u00e9raux fournis, en d\u00e9but d\u2019ann\u00e9e, par les sections professionnelles viennent d\u2019\u00eatre, pour l\u2019essentiel, confirm\u00e9s par d\u00e9cret.<\/p>\n","protected":false},"author":5,"featured_media":17911,"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-17910","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\/17910"}],"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=17910"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17910\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/17911"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=17910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=17910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=17910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}