Retraites : modification du calcul pour la validation des trimestres des auto-entrepreneurs
Par Matthieu - CER FRANCE le lundi 26 juillet 2010, 12:03 - La fiscalité de l'Auto-Entrepreneur - Lien permanent
La question des cotisations sociales pour les auto-entrepreneurs a été évoquée à l’occasion d’une table ronde entre les différentes caisses de retraite (Régime Social des Indépendants et Caisse nationale d’assurance-vieillesse des professions libérales) et le gouvernement.
Le constat de départ est qu’un grand nombre d’auto-entrepreneur inscrits n’a pas encore démarré leur activité, et ne déclare pas de chiffres d’affaires. La cotisation pour les différents systèmes de retraite est donc nul en dépit de leur affiliation.
Dans le même esprit, un auto-entrepreneur valide un trimestre pour la première année d’exercice à partir du moment où il déclare un chiffre d’affaires, même très faible. Ce qui a pour conséquence un impact négatif sur l’équilibre financier des caisses de retraites.
Afin de répondre à ces déséquilibres, Hervé Novelli, secrétaire d'Etat aux PME, a annoncé que les auto-entrepreneurs ne pourront valider un trimestre de retraite qu’après avoir dégagé un revenu de « 200 heures équivalent SMIC » (ce que le droit commun prévoit comme base minimum pour valider un trimestre de retraite). Par ailleurs, sans cotisation, il n’y a pas de trimestre validé.
La version à jour du tableau paru dans notre article précédent est alors la suivante :
| SMIC au 01/01/2010 = 8,86 € | Abattement sur (CA) | CA minimum pour valider 1 trimestre | CA minimum pour valider 2 trimestres | CA minimum pour valider 3 trimestres | CA minimum pour valider 4 trimestres |
| BIC ventes | 71% | 6 110 € | 12 221 € | 18 331 € | 24 441 € |
| Prestations de services BIC | 50% | 3 544 € | 7 088 € | 10 632 € | 14 176 € |
| Prestations de services BNC | 34% | 2 685 € | 5 370 € | 8 055 € | 10 739 € |
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