{"id":824,"date":"2021-02-16T01:26:00","date_gmt":"2021-02-16T00:26:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tableau-des-cotisations-sociales-dues-par-les-artisans-annee-2021-2\/"},"modified":"2021-02-16T01:26:00","modified_gmt":"2021-02-16T00:26:00","slug":"tableau-des-cotisations-sociales-dues-par-les-artisans-annee-2021-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tableau-des-cotisations-sociales-dues-par-les-artisans-annee-2021-2\/","title":{"rendered":"Tableau des cotisations sociales dues par les artisans &#8211; Ann\u00e9e 2021"},"content":{"rendered":"<div>\n<p><strong> <span style=\"text-decoration: underline\">1\/ Assiette et taux des cotisations<\/span><\/strong><\/p>\n<p>Tableau r\u00e9capitulatif des cotisations sociales au 1er janvier 2021<\/p>\n<table class=\"MsoTableGrid\" style=\"width: 614px;border-width: initial;border-style: none\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 99pt;border-width: 1pt;border-style: solid;border-color: windowtext;padding: 0cm 5.4pt\" width=\"132\">\n<p><strong><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Cotisation<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 168.65pt;border-top: 1pt solid windowtext;border-right: 1pt solid windowtext;border-bottom: 1pt solid windowtext;border-left-width: initial;border-left-style: none;padding: 0cm 5.4pt\" width=\"225\">\n<p><strong><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Base de calcul<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top: 1pt solid windowtext;border-right: 1pt solid windowtext;border-bottom: 1pt solid windowtext;border-left-width: initial;border-left-style: none;padding: 0cm 5.4pt\" width=\"257\">\n<p><strong><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Taux applicable<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 11.5pt\">\n<td style=\"width: 99pt;border-right: 1pt solid windowtext;border-bottom: 1pt solid windowtext;border-left: 1pt solid windowtext;border-top-width: initial;border-top-style: none;padding: 0cm 5.4pt;height: 11.5pt\" rowspan=\"4\" width=\"132\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\"><strong>Maladie-maternit\u00e9 *<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 11.5pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Revenus inf\u00e9rieurs \u00e0 16\u00a0454 \u20ac (soit 40% du plafond annuel de la S\u00e9curit\u00e9 Sociale) *<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 11.5pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Taux progressif* : <\/span><\/p>\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">0 \u00e0 3,17% <\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 11.5pt\">\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 11.5pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Revenus compris entre 16\u00a0454 \u20ac et 45\u00a0250 \u20ac (soit entre 40 % et 110 % du plafond annuel de la S\u00e9curit\u00e9 Sociale)<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 11.5pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Taux progressif* : <\/span><\/p>\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">3,17 % \u00e0 6,35 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 11.5pt\">\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 11.5pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Revenus sup\u00e9rieurs \u00e0 45\u00a0250 \u20ac (soit 110 % du plafond annuel de la S\u00e9curit\u00e9 Sociale)<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 11.5pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">6,35 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Fraction de revenu qui exc\u00e8de 205\u00a0680 \u20ac (soit 5 fois le plafond annuel de la S\u00e9curit\u00e9 Sociale)<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">6,50 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 7.75pt\">\n<td style=\"width: 99pt;border-right: 1pt solid windowtext;border-bottom: 1pt solid windowtext;border-left: 1pt solid windowtext;border-top-width: initial;border-top-style: none;padding: 0cm 5.4pt;height: 7.75pt\" rowspan=\"3\" width=\"132\">\n<p><strong><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Allocations familiales **<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 7.75pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Revenus inf\u00e9rieurs \u00e0 45\u00a0250 \u20ac (110\u00a0% du plafond annuel de la S\u00e9curit\u00e9 sociale)<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 7.75pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">0 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 7.75pt\">\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 7.75pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Revenus compris entre 45\u00a0250 \u20ac et 57\u00a0590 \u20ac (entre 110 % et 140 % du plafond annuel de la S\u00e9curit\u00e9 Sociale)<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 7.75pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Taux progressif **\u00a0: <\/span><\/p>\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">0 \u00e0 3,10 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 7.75pt\">\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 7.75pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Revenus sup\u00e9rieurs \u00e0 57\u00a0590 \u20ac (soit 140 % du plafond annuel de la S\u00e9curit\u00e9 Sociale)<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt;height: 7.75pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">3,10 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 99pt;border-right: 1pt solid windowtext;border-bottom: 1pt solid windowtext;border-left: 1pt solid windowtext;border-top-width: initial;border-top-style: none;padding: 0cm 5.4pt\" rowspan=\"2\" width=\"132\">\n<p><strong><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Retraite de base<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Dans la limite de 41\u00a0136 \u20ac<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">17,75 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Au-del\u00e0 de 41 136 \u20ac<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">0,60 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 99pt;border-right: 1pt solid windowtext;border-bottom: 1pt solid windowtext;border-left: 1pt solid windowtext;border-top-width: initial;border-top-style: none;padding: 0cm 5.4pt\" rowspan=\"2\" width=\"132\">\n<p><strong><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Retraite compl\u00e9mentaire<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Dans la limite de 38 493\u20ac<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">7 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Entre 38 493\u20ac et 164\u00a0544 \u20ac<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">8 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 99pt;border-right: 1pt solid windowtext;border-bottom: 1pt solid windowtext;border-left: 1pt solid windowtext;border-top-width: initial;border-top-style: none;padding: 0cm 5.4pt\" width=\"132\">\n<p><strong><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Invalidit\u00e9 \u2013 D\u00e9c\u00e8s<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Dans la limite de 41 136 \u20ac<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">1,30 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 99pt;border-right: 1pt solid windowtext;border-bottom: 1pt solid windowtext;border-left: 1pt solid windowtext;border-top-width: initial;border-top-style: none;padding: 0cm 5.4pt\" rowspan=\"2\" width=\"132\">\n<p><strong><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">CSG\/CRDS<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Montant du revenu professionnel + cotisations sociales obligatoires<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">9,70 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Revenus de remplacement<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">6,70 %<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 99pt;border-right: 1pt solid windowtext;border-bottom: 1pt solid windowtext;border-left: 1pt solid windowtext;border-top-width: initial;border-top-style: none;padding: 0cm 5.4pt\" width=\"132\">\n<p><strong><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Contribution \u00e0 la formation professionnelle<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 168.65pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"225\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">Sur la base de 41 136 \u20ac<\/span><\/p>\n<\/td>\n<td style=\"width: 192.8pt;border-top-width: initial;border-style: none solid solid none;border-left-width: initial;border-bottom-width: 1pt;border-bottom-color: windowtext;border-right-width: 1pt;border-right-color: windowtext;padding: 0cm 5.4pt\" width=\"257\">\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">0,29 % pour les artisans inscrits au r\u00e9pertoire des m\u00e9tiers (ou 0,17 % en Alsace)<\/span><\/p>\n<p><span style=\"font-size: 10.0pt;font-family: 'Arial',sans-serif\">0,25 % pour les artisans non-inscrits au r\u00e9pertoire des m\u00e9tiers<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>* Taux variable des cotisations maladie-maternit\u00e9<\/strong><\/em><\/p>\n<ul>\n<li>pour un revenu inf\u00e9rieur \u00e0 16 454 \u20ac (soit 40% du plafond annuel de la S\u00e9curit\u00e9 Sociale), le taux de cotisation d\u2019assurance maladie, qui ne peut pas \u00eatre inf\u00e9rieure \u00e0 0,85 %, se calcule selon la formule suivante : Taux = [(7,20\/100 \u2013 2,20\/100) \/ (1,1 \u00d7 41 136)] \u00d7 r + [(2,20\/100 \u2013 0,85\/100) \/ (0,4 \u00d7 41 136) \u00d7 r] + 0,85\/100 (r = votre revenu d&rsquo;activit\u00e9)<\/li>\n<li>pour un revenu compris entre 16 454 \u20ac et 45 250 \u20ac (entre 40 % et 110 % du plafond annuel de la S\u00e9curit\u00e9 Sociale), le taux de cotisation d\u2019assurance maladie se calcule selon la formule suivante : Taux = [(7,20\/100 \u2013 2,20\/100) \/ (1,1 \u00d7 41 13641 136)] \u00d7 r + 2,20\/100 (r = votre revenu d&rsquo;activit\u00e9)<\/li>\n<li>pour un revenu sup\u00e9rieur 45 250$ \u20ac (soit 110 % du plafond annuel de la S\u00e9curit\u00e9 Sociale), le taux de cotisation est fix\u00e9 \u00e0 7,20 %, sauf pour la fraction qui exc\u00e8de 5 fois le plafond annuel de la S\u00e9curit\u00e9 Sociale (soit 205 680 \u20ac) qui est, quant \u00e0 elle, soumise \u00e0 un taux de 6,50 %.<\/li>\n<\/ul>\n<p><em><strong>** Taux variable des cotisations d\u2019allocations familiales<\/strong><\/em><\/p>\n<ul>\n<li>pour un revenu inf\u00e9rieur ou \u00e9gal \u00e0 45 250 \u20ac (110 % du plafond annuel de la S\u00e9curit\u00e9 sociale), le taux est \u00e9gal \u00e0 0 %<\/li>\n<li>pour un revenu sup\u00e9rieur 57 590 \u20ac (140 % du plafond annuel de la S\u00e9curit\u00e9 Sociale), le taux est fix\u00e9 \u00e0 3,10 %<\/li>\n<li>pour un revenu compris entre 45 250 \u20ac et 57 590 \u20ac (entre 110 % et 140 % du plafond annuel de la S\u00e9curit\u00e9 Sociale), le taux est d\u00e9termin\u00e9 selon la formule suivante (r = votre revenu d\u2019activit\u00e9) : Taux = [(3,10\/100) \/ (0,3 \u00d7 41 136)] \u00d7 (r &#8211; 1,1 \u00d7 41 136)<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline\"><em><strong>2\/ Assiette et cotisations minimales<\/strong><\/em><\/span><\/p>\n<table style=\"width: 614px\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"text-align: center\" width=\"129\">\n<p><strong>Cotisation<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"230\">\n<p><strong>Assiette minimale<\/strong><\/p>\n<\/td>\n<td width=\"255\">\n<p><strong>Cotisation minimale pour les artisans<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"129\">\n<p>Retraite de base<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"230\">\n<p>4\u00a0731 \u20ac (41 136 \u20ac x 11,50 %)<\/p>\n<\/td>\n<td width=\"255\">\n<p>840 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"129\">\n<p>Invalidit\u00e9 \u2013 D\u00e9c\u00e8s<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"230\">\n<p>4\u00a0731 \u20ac (41 13641 136 \u20ac x 11,50 %)<\/p>\n<\/td>\n<td width=\"255\">\n<p>62 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"129\">\n<p>Indemnit\u00e9s journali\u00e8res<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"230\">\n<p>16\u00a0454\u00a0\u20ac (41 13641 136\u00a0\u20ac x 40 %)<\/p>\n<\/td>\n<td width=\"255\">\n<p>140 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"129\">\n<p>Formation professionnelle au titre de l\u2019ann\u00e9e 2021<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"230\">\n<p>Sur la base de 41 136 \u20ac<\/p>\n<\/td>\n<td width=\"255\">\n<p>119 \u20ac (ou 70 \u20ac en Alsace-Moselle)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Il n\u2019existe pas de cotisation minimale ni pour la maladie, ni pour la retraite compl\u00e9mentaire, ni pour les allocations familiales ou la CSG\/CRDS.<\/p>\n<p><strong> <br \/><span style=\"text-decoration: underline\">3\/ Assiette et cotisations forfaitaires provisionnelles au titre des 2 premi\u00e8res ann\u00e9es d\u2019activit\u00e9<\/span><\/strong><\/p>\n<p>En cas de cr\u00e9ation d\u2019entreprise en 2021, vous pouvez b\u00e9n\u00e9ficier de l\u2019ACRE pendant 12 mois, sous certaines cotisations (Maladie 1 et 2, Retraite de base et allocations familiales)<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"2\" valign=\"top\" width=\"604\">\n<p><strong>Exon\u00e9ration ACRE selon les revenus<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>REVENU<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>NATURE DE L\u2019EXON\u00c9RATION\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>Revenu &lt; 30 852 \u20ac<\/p>\n<p>75 % du PASS<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>Exon\u00e9ration totale de ces cotisations<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>30 852 \u20ac &lt; revenu &lt; 41 136 \u20ac<\/p>\n<p>(75% du PASS &lt; revenu &lt; 100% PASS)<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>Exon\u00e9ration d\u00e9gressive (cf. 1\/\u00a0: taux variables maladie et allocations familiales)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>Revenu &gt; 41 136 \u20ac<\/p>\n<p>(1PASS)<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>Pas d\u2019exon\u00e9ration<\/p>\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Durant cette p\u00e9riode, les cotisations non exon\u00e9r\u00e9es sont calcul\u00e9es sur une base forfaitaire, dont le montant est proratis\u00e9 pour un d\u00e9but d\u2019activit\u00e9 en cours d\u2019ann\u00e9e 2021.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"3\" valign=\"top\" width=\"604\">\n<p><strong>Cotisations non exon\u00e9r\u00e9es, calcul\u00e9es sur une base forfaitaire<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"201\">\n<p><strong>Cotisation<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"201\">\n<p><strong>Base forfaitaire de calcul<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"201\">\n<p><strong>Taux et montant annuel<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"201\">\n<p>Retraite compl\u00e9mentaire<\/p>\n<\/td>\n<td valign=\"top\" width=\"201\">\n<p>7 816 \u20ac<\/p>\n<p>(19 % du PASS)<\/p>\n<\/td>\n<td valign=\"top\" width=\"201\">\n<p>7 %<\/p>\n<p>547 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"201\">\n<p>CSG-CRDS<\/p>\n<\/td>\n<td valign=\"top\" width=\"201\">\n<p>7 816 \u20ac<\/p>\n<p>(19 % du PASS)<\/p>\n<\/td>\n<td valign=\"top\" width=\"201\">\n<p>9,7 %<\/p>\n<p>758\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"201\">\n<p>Formation Professionnelle (CFP)<\/p>\n<p>Artisans<\/p>\n<\/td>\n<td valign=\"top\" width=\"201\">\n<p>41 136 \u20ac<\/p>\n<p>(1 PASS)<\/p>\n<\/td>\n<td valign=\"top\" width=\"201\">\n<p>0,29 %<\/p>\n<p>119 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>En cas d\u2019exon\u00e9ration ACRE d\u00e9gressive ou en cas d&rsquo;absence d\u2019exon\u00e9ration, un compl\u00e9ment de cotisations, non exon\u00e9r\u00e9es en 2022, sera r\u00e9clam\u00e9, apr\u00e8s la r\u00e9alisation de la d\u00e9claration de revenus.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"text-align: center\" colspan=\"3\" valign=\"top\" width=\"604\">\n<p><strong>Cotisations non exon\u00e9r\u00e9es : compl\u00e9ment 2022<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p><strong>Cotisation<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p><strong>R\u00e8gles et bases de calcul <\/strong><\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p><strong>Montant de la cotisation<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>Retraite de base<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>7 816 \u20ac<\/p>\n<p>19 % PASS<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>1 387 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>Retraite compl\u00e9mentaire<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>7 816 \u20ac<\/p>\n<p>19 % PASS<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>547 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>Invalidit\u00e9 &#8211; d\u00e9c\u00e8s<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>7 816 \u20ac<\/p>\n<p>19 % PASS<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>102 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>Maladie<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>16 454 \u20ac<\/p>\n<p>40 % PASS<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>522 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>Indemnit\u00e9s journali\u00e8res<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>16 454 \u20ac<\/p>\n<p>40 % PASS<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>140 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>Allocations familiales<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>7 816 \u20ac<\/p>\n<p>19 % PASS<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>0 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>CSG\/ CRDS<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>7 816 \u20ac<\/p>\n<p>19 % PASS<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>758 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>CFP au titre de 2021<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>0,29 % de 41 136 \u20ac (1 PASS)<\/p>\n<\/td>\n<td style=\"text-align: center\" valign=\"top\" width=\"201\">\n<p>119 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"text-decoration: underline\"><br \/>Sources :<\/span><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.secu-independants.fr\/\" target=\"_blank\" rel=\"noopener\">www.secu-independants.fr<\/a><\/li>\n<li>D\u00e9cret n\u00b0 2017-1894 du 30 d\u00e9cembre 2017 relatif aux modalit\u00e9s de calcul et aux dispositifs d&rsquo;exon\u00e9ration des cotisations de s\u00e9curit\u00e9 sociale des travailleurs ind\u00e9pendants, articles 4 et 5<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1\/ Assiette et taux des cotisations Tableau r\u00e9capitulatif des cotisations sociales au 1er janvier 2021 Cotisation Base de calcul Taux applicable Maladie-maternit\u00e9 * Revenus inf\u00e9rieurs \u00e0 16\u00a0454 \u20ac (soit 40% du plafond annuel de la S\u00e9curit\u00e9 Sociale) * Taux progressif* : 0 \u00e0 3,17% Revenus compris entre 16\u00a0454 \u20ac et 45\u00a0250 \u20ac (soit entre 40 [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[42,39],"weblex-importer-tag":[38],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/824"}],"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:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=824"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=824"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=824"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=824"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}