Comment valider ses trimestres de retraite sous le statut de l’Autoentrepreneur ?
Par Nathanaëlle - CER FRANCE le vendredi 26 juin 2009, 09:51 - Le statut de l'Auto-Entrepreneur - Lien permanent
En droit commun, pour valider un trimestre, il faut avoir cotisé sur la base d’un salaire égal à 200 fois le SMIC horaire, valeur au 1er janvier.
Pour l’Autoentrepreneur, la validation d’un trimestre de retraite est acquise la première année quel que soit le chiffre d’affaires réalisé. La validation de trimestres supplémentaires dépendra du niveau de revenu, obtenu après abattement forfaitaire sur le chiffre d’affaires.
Voici le tableau des différents paliers de revenue :
Catégorie de travailleurs indépendants |
Abattement applicable sur le chiffre d’affaires |
Chiffre d’affaires pour valider 1 trimestre* |
Chiffre d’affaires pour valider 2 trimestres |
Chiffre d’affaires pour valider 3 trimestres |
Chiffre d’affaires pour valider 4 trimestres |
| Commerçants | 71% | < 12 020 € | 12 020 € | 18 030 € | 24 040 € |
| Artisans, prestataires de services | 50 % | < 6 968 € | 6 968 € | 10 452 € | 13 936 € |
| Profession libérale | 34 % | < 5 577 € | 5 577 € | 8 675 € | 11 554 € |
* Le paiement forfaitaire des cotisations permet la validation au minimum d’un trimestre de retraite, pour un chiffre d’affaires non nul et inférieur au montant du chiffre d’affaires permettant de valider 2 trimestres, soit 12 020 €.
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