{"id":5661,"date":"2018-06-19T12:00:00","date_gmt":"2018-06-19T10:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/deces-dun-exploitant-agricole-et-delai-doption-pour-lassiette-forfaitaire\/"},"modified":"2018-08-13T12:02:08","modified_gmt":"2018-08-13T10:02:08","slug":"deces-dun-exploitant-agricole-et-delai-doption-pour-lassiette-forfaitaire","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/06\/19\/deces-dun-exploitant-agricole-et-delai-doption-pour-lassiette-forfaitaire\/","title":{"rendered":"D\u00e9c\u00e8s d\u2019un exploitant agricole et d\u00e9lai d\u2019option pour l\u2019assiette forfaitaire"},"content":{"rendered":"<p>La personne qui, suite au 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\u00a02017, le conjoint repreneur doit en formuler la demande aupr\u00e8s de sa caisse de Mutualit\u00e9 sociale agricole (MSA) au plus tard le 30\u00a0juin\u00a02018.<\/p>\n<p>Dans cette hypoth\u00e8se, les cotisations sociales personnelles qu\u2019il devra r\u00e9gler en\u00a02018 seront alors calcul\u00e9es provisoirement sur un montant forfaitaire correspondant, par exemple, pour la cotisation maladie-maternit\u00e9 (Amexa), \u00e0 600\u00a0fois le Smic, soit \u00e0 5\u00a0928\u00a0\u20ac.<\/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 2017<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour que ses cotisations sociales personnelles soient calcul\u00e9es sur une assiette forfaitaire, le repreneur de l\u2019exploitation agricole, suite au d\u00e9c\u00e8s de son conjoint, doit le demander d\u2019ici le 30\u00a0juin.<\/p>\n","protected":false},"author":5,"featured_media":5662,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[29],"class_list":["post-5661","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\/5661"}],"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=5661"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/5661\/revisions"}],"predecessor-version":[{"id":5681,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/5661\/revisions\/5681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/5662"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=5661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=5661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=5661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}