{"id":114627,"date":"2025-12-01T00:00:00","date_gmt":"2025-11-30T23:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/taux-de-cotisations-sociales-des-clercs-et-employes-de-notaires-annee-2025\/"},"modified":"2025-12-01T00:00:00","modified_gmt":"2025-11-30T23:00:00","slug":"taux-de-cotisations-sociales-des-clercs-et-employes-de-notaires-annee-2025","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/taux-de-cotisations-sociales-des-clercs-et-employes-de-notaires-annee-2025\/","title":{"rendered":"Taux de cotisations sociales des clercs et employ\u00e9s de notaires &#8211; Ann\u00e9e 2025"},"content":{"rendered":"<div>\n<p>Tableaux r\u00e9capitulatifs des charges sociales salariales et patronales applicables au 1er janvier 2025<\/p>\n<ul>\n<li><strong>Cotisations CRPCEN \u00e9moluments et honoraires<\/strong><\/li>\n<\/ul>\n<p>La collecte des cotisations sur les \u00e9moluments et les honoraires est g\u00e9r\u00e9e par la caisse de retraite et de pr\u00e9voyance des clercs et employ\u00e9s de notaires.&nbsp;        <\/p>\n<div class=\"WordSection1\">\n<table class=\"MsoTableGrid\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"630\">\n<tbody>\n<tr>\n<td width=\"630\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Cotisations sur les Emoluments et Honoraires<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"630\">\n<p class=\"MsoNormal\" align=\"center\">4 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\">&nbsp;<\/p>\n<ul>\n<li>\n<p class=\"MsoNormal\"><strong>Cotisations au r\u00e9gimes g\u00e9n\u00e9ral&nbsp;<\/strong><\/p>\n<\/li>\n<\/ul>\n<p>Depuis le 1er janvier 2023, les cotisations sur salaires (DSN) sont vers\u00e9es \u00e0 l\u2019URSSAF tous les 5 ou 15 du mois.<\/p>\n<div class=\"WordSection1\">\n<table class=\"MsoTableGrid\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"604\" colspan=\"5\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Taux des cotisations au r\u00e9gime g\u00e9n\u00e9ral \u00e0 partir du 1er janvier 2025<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"121\" rowspan=\"2\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">&nbsp;<\/p>\n<\/td>\n<td width=\"276\" colspan=\"2\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Part salariale<\/strong><\/p>\n<\/td>\n<td width=\"208\" colspan=\"2\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Part patronale<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Maladie<\/strong><\/p>\n<\/td>\n<td width=\"155\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Vieillesse<\/strong><\/p>\n<\/td>\n<td width=\"87\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Maladie<\/strong><\/p>\n<\/td>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Vieillesse<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>R\u00e9mun\u00e9ration inf\u00e9rieure \u00e0 2,5 SMIC annuel<\/strong><\/p>\n<\/td>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoListParagraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&#8211;<\/p>\n<\/td>\n<td width=\"155\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">13,03 %<\/p>\n<\/td>\n<td width=\"87\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">7,30 %<\/p>\n<\/td>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">16,82 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>R\u00e9mun\u00e9ration sup\u00e9rieur \u00e0 2,5 SMIC annuel<\/strong><\/p>\n<\/td>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">&#8211;<\/p>\n<\/td>\n<td width=\"155\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">13,03 %<\/p>\n<\/td>\n<td width=\"87\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">13,03 %<\/p>\n<\/td>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">16,82 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Apprentis<\/strong><\/p>\n<\/td>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">&#8211;<\/p>\n<\/td>\n<td width=\"155\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">Exon\u00e9ration dans la limite de 79% du SMIC en vigueur au titre de l\u2019ann\u00e9e consid\u00e9r\u00e9e<\/p>\n<\/td>\n<td width=\"87\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">7,30 %<\/p>\n<\/td>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">16,82 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\"><strong>Cotisations maladie des non-r\u00e9sidents fiscaux<\/strong><\/p>\n<\/td>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">5,50%<\/p>\n<\/td>\n<td width=\"155\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">&#8211;<\/p>\n<\/td>\n<td width=\"87\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">&#8211;<\/p>\n<\/td>\n<td width=\"121\" valign=\"top\">\n<p class=\"MsoNormal\" align=\"center\">&#8211;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pour l\u2019Alsace-Moselle :<\/p>\n<p>Totalit\u00e9 des salaires : 2,42 % (part salariale : 0,40 % ; part patronale : 2,02 %) &nbsp;<br \/>Dans la limite du plafond : 15,45 % (part salariale : 6,90 % ; part patronale : 8,55 %)<\/p>\n<p>\u2022&nbsp;&nbsp;<strong>&nbsp;&nbsp;Valeur du point notarial<\/strong><\/p>\n<p>Valeur du point notarial au 1er janvier 2025 : <strong>15,84 \u20ac pour 35 h<\/strong><br \/>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><strong>Source :<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.crpcen.fr\/\" target=\"_blank\" rel=\"noopener\">Caisse de Retraite et de Pr\u00e9voyance des Clercs et Employ\u00e9s de Notaire<\/a>s<\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000000720106#LEGIARTI000036467780\" target=\"_blank\" rel=\"noopener\">D\u00e9cret n\u00b091-613 du 28 juin 1991 fixant les taux des cotisations de divers r\u00e9gimes sp\u00e9ciaux de s\u00e9curit\u00e9 sociale<\/a><\/li>\n<li><a href=\"https:\/\/www.urssaf.fr\/files\/live\/sites\/urssaffr\/files\/outils-documentation\/guides\/Guide-CRPCEN.pdf\" target=\"_blank\" rel=\"noopener\">Guide du d\u00e9clarant des cotisations de la CRPCEN<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tableaux r\u00e9capitulatifs des charges sociales salariales et patronales applicables au 1er janvier 2025 Cotisations CRPCEN \u00e9moluments et honoraires La collecte des cotisations sur les \u00e9moluments et les honoraires est g\u00e9r\u00e9e par la caisse de retraite et de pr\u00e9voyance des clercs et employ\u00e9s de notaires.&nbsp; Cotisations sur les Emoluments et Honoraires 4 % &nbsp; Cotisations au [&hellip;]<\/p>\n","protected":false},"featured_media":114628,"template":"","weblex-importer-activity":[504],"weblex-importer-category":[684,39],"weblex-importer-tag":[283],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/114627"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media\/114628"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=114627"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=114627"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=114627"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=114627"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=114627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}