{"id":10488,"date":"2015-05-06T17:13:34","date_gmt":"2015-05-06T15:13:34","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10488"},"modified":"2025-08-01T10:16:37","modified_gmt":"2025-08-01T08:16:37","slug":"regime-social-dirigeant-entreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/","title":{"rendered":"Travailleur non-salari\u00e9 ou assimil\u00e9 salari\u00e9\u00a0: le r\u00e9gime social du dirigeant d\u2019entreprise"},"content":{"rendered":"<p>Tout entrepreneur est affili\u00e9 \u00e0 une caisse de protection sociale sp\u00e9cifique. Celle-ci varie selon la forme juridique de l\u2019entreprise qu\u2019il dirige. Il pourra choisir le statut de travailleur non-salari\u00e9 (TNS) affili\u00e9 au R\u00e9gime Social des Ind\u00e9pendants (RSI) ou bien celui d&rsquo;assimil\u00e9 salari\u00e9 affili\u00e9 au r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale. Du r\u00e9gime social du dirigeant TNS\u00a0 d\u00e9pendent ses cotisations et sa couverture.<\/p>\n<p><span class=\"exergue\"><strong>TNS ou assimil\u00e9 salari\u00e9 ? RSI ou r\u00e9gime g\u00e9n\u00e9ral ? Quelles diff\u00e9rences entre les deux r\u00e9gimes ? Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur le r\u00e9gime social du dirigeant TNS.<\/strong><\/span><\/p>\n<p class=\"p1\"><div class=\"encadre-style\"> Depuis 2018, la <b>SSI (S\u00e9curit\u00e9 Sociale des Ind\u00e9pendants) <\/b>g\u00e8re directement la protection sociale des ind\u00e9pendants en lieu et place du <b>RSI (R\u00e9gime Social des Ind\u00e9pendants).<\/b><\/p>\n<p class=\"p1\">Concr\u00e8tement, cela signifie que ce sont les caisses du <b>r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale<\/b> qui assurent la collecte et la gestion des cotisations. <strong>Cela ne remet pas en cause les taux et modalit\u00e9s de cotisations sp\u00e9cifiques aux ind\u00e9pendants.<\/strong> Un p\u00f4le d\u00e9di\u00e9 aux ex-affili\u00e9s au RSI existe ainsi dans chaque branche de la S\u00e9curit\u00e9 sociale :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">la CPAM pour l\u2019assurance maladie,<\/li>\n<li class=\"li1\">les CARSAT pour l\u2019assurance retraite,<\/li>\n<li class=\"li1\">l\u2019URSSAF pour les pr\u00e9l\u00e8vements sociaux,<\/li>\n<li class=\"li1\">les CGSS pour les ind\u00e9pendants domicili\u00e9s dans les DOM.<\/li>\n<\/ul>\n<p class=\"p2\">Ces p\u00f4les d\u00e9di\u00e9s constituent dor\u00e9navant la SSI. Les mentions RSI de cet article se rapportent donc maintenant \u00e0 la SSI.<span class=\"Apple-converted-space\">\u00a0 <\/span><\/div><\/p>\n<h2>Focus vid\u00e9o Valoxy : TNS <em>(travailleur non salari\u00e9)<\/em>, protection sociale du dirigeant.<\/h2>\n<p>[flowplayer id=\u00a0\u00bb18738&Prime;]<\/p>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_6507\" aria-describedby=\"caption-attachment-6507\" style=\"width: 126px\" class=\"wp-caption alignleft\"><img decoding=\"async\" class=\"wp-image-6507 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-241x300.jpg\" alt=\"dirigeant s'interrogeant\" width=\"126\" height=\"157\" \/><figcaption id=\"caption-attachment-6507\" class=\"wp-caption-text\">Le r\u00e9gime social du dirigeant d\u2019entreprise<\/figcaption><\/figure>\n<h2>R\u00e9gime Social des Ind\u00e9pendants (RSI) ou r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale ?<\/h2>\n<p><a title=\"C\u2019est quoi exactement le R\u00e9gime Social des Ind\u00e9pendants (RSI)?\" href=\"https:\/\/valoxy.org\/blog\/cest-quoi-regime-social-independants\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Le R\u00e9gime Social des ind\u00e9pendant (RSI)<\/strong><\/a> g\u00e8re la protection sociale des travailleurs non-salari\u00e9s (TNS), \u00e0 savoir\u00a0:<\/p>\n<ul>\n<li>Les chefs d\u2019entreprise individuelle, notamment les autoentrepreneurs,<\/li>\n<li>Les dirigeants majoritaires de <a title=\"La SARL\" href=\"https:\/\/valoxy.org\/blog\/sarl\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>SARL<\/strong><\/a>.<\/li>\n<\/ul>\n<p>Le r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale g\u00e8re la protection sociale des assimil\u00e9s salari\u00e9s, \u00e0 savoir\u00a0:<\/p>\n<ul>\n<li>Les dirigeants minoritaires de SARL,<\/li>\n<li>Les dirigeants \u00e9galitaires de SARL,<\/li>\n<li>Les pr\u00e9sidents de <a title=\"La SAS ou \u00ab\u00a0soci\u00e9t\u00e9 par actions simplifi\u00e9e\u00a0\u00bb\" href=\"https:\/\/valoxy.org\/blog\/sas-ou-societe-par-actions-simplifiee-10032015avalchaneg1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>SAS<\/strong><\/a>.<\/li>\n<\/ul>\n<h2>Dirigeants de SARL\u00a0: les r\u00e8gles de la majorit\u00e9<\/h2>\n<p>Dirigeant majoritaire, minoritaire ou \u00e9galitaire\u00a0? Le d\u00e9tail a son importance puisque, nous l\u2019\u00e9voquions ci-dessus, <span class=\"exergue\"><strong>le nombre de parts sociales que d\u00e9tient le g\u00e9rant de SARL joue sur son r\u00e9gime social et la caisse \u00e0 laquelle il sera affili\u00e9.<\/strong><\/span><\/p>\n<p><strong><div class=\"encadre-style\"><span class=\"exergue\">Un g\u00e9rant est consid\u00e9r\u00e9 comme majoritaire si la somme des parts de tous les g\u00e9rants<\/span><\/strong><span class=\"exergue\"> (s\u2019ils sont plusieurs), <strong>de leur conjoint mari\u00e9 ou pacs\u00e9 et de leur(s) enfant(s) mineur(s) est sup\u00e9rieure \u00e0 50\u00a0% du capital social de la soci\u00e9t\u00e9.<\/strong> <\/span>Ainsi, un g\u00e9rant qui d\u00e9tient 40\u00a0% des parts sociales sera consid\u00e9r\u00e9 comme majoritaire si son conjoint en d\u00e9tient \u00e9galement 11\u00a0%, par exemple.<\/div><\/p>\n<p>Dans le cas inverse, le g\u00e9rant sera consid\u00e9r\u00e9 comme minoritaire.<\/p>\n<p>Un g\u00e9rant est consid\u00e9r\u00e9 comme \u00e9galitaire lorsqu\u2019il d\u00e9tient 50\u00a0% des parts sociales de la soci\u00e9t\u00e9.<\/p>\n<p><strong><img decoding=\"async\" class=\"alignleft wp-image-3017 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/info2.png\" alt=\"Panneau attention !\" width=\"69\" height=\"66\" \/>Attention<\/strong> : <strong><span class=\"exergue\">une SARL dont deux g\u00e9rants se r\u00e9partissent les pouvoirs seront toujours consid\u00e9r\u00e9s comme majoritaires affili\u00e9s au RSI, m\u00eame si l\u2019un d\u2019eux d\u00e9tient moins de 50\u00a0% des parts sociales ou si chacun en d\u00e9tient la moiti\u00e9<\/span><\/strong>, puisqu\u2019il s\u2019agit d\u2019additionner la somme des parts de <span style=\"text-decoration: underline;\">tous<\/span> les g\u00e9rants pour d\u00e9finir le r\u00e9gime social ad\u00e9quat.<\/p>\n<p>Notez qu\u2019en SAS, les r\u00e8gles de majorit\u00e9 ne jouent pas sur le r\u00e9gime social. Le pr\u00e9sident de SAS, majoritaire ou non, doit toujours s&rsquo;affilier au r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale.<\/p>\n<h2>RSI\u00a0: les modalit\u00e9s de calcul des cotisations sociales<\/h2>\n<p><span class=\"exergue\"><strong><a title=\"TNS\u00a0: \u00e0 quoi servent les cotisations RSI\u00a0?\" href=\"https:\/\/valoxy.org\/blog\/les-cotisations-rsi-25022015avallau\/\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class=\"alignleft wp-image-10421 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/Logo_RSI_QUADRI-300x128.jpg\" alt=\"Logo_RSI\" width=\"204\" height=\"87\" \/><\/a>Le taux de cotisations sociales est en moyenne de 45\u00a0% du revenu professionnel.<\/strong> Le dirigeant re\u00e7oit un \u00e9ch\u00e9ancier \u00a0en d\u00e9but de chaque ann\u00e9e civile.<\/span> Il r\u00e9capitule l\u2019acompte de cotisations sociales qu\u2019il devra verser chaque mois ou chaque trimestre. <strong>L\u2019acompte se calcule<\/strong>\u00a0sur la base du revenu professionnel\u00a0N-2 (2013 pour 2015).<\/p>\n<p><span class=\"exergue\"><strong>Au mois de mai de chaque ann\u00e9e civile<\/strong><\/span>, la D\u00e9claration Sociale des Ind\u00e9pendants (DSI) mentionnant le revenu professionnel\u00a0N-1 (2014 pour 2015) est transmise au RSI qui proc\u00e8de alors \u00e0 l&rsquo;envoi d&rsquo;<span class=\"exergue\"><strong>un second \u00e9ch\u00e9ancier <\/strong><\/span>comprenant\u00a0:<\/p>\n<ul>\n<li>Les acomptes restant \u00e0 verser dans l\u2019ann\u00e9e, r\u00e9gularis\u00e9s par rapport \u00e0 l\u2019ann\u00e9e\u00a0N-1,<\/li>\n<li>Une r\u00e9gularisation correspondant \u00e0 la diff\u00e9rence des charges sociales \u00e0 verser entre N-2 et N-1 (soit entre 2013 et 2014).<\/li>\n<\/ul>\n<p>Notez qu\u2019<strong>un forfait minimum de cotisations sociales<\/strong> est \u00e0 verser pour les parties maladie et retraite, m\u00eame si le dirigeant d\u00e9clare un revenu professionnel nul.<\/p>\n<h2>R\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale\u00a0: les modalit\u00e9s de calcul des cotisations sociales<\/h2>\n<p><span class=\"exergue\"><strong>Le taux de cotisations sociales est en moyenne \u00e9gal \u00e0 65\u00a0% du revenu professionnel.<\/strong><\/span> Un pr\u00e9l\u00e8vement s&rsquo;effectue chaque mois au prorata de la r\u00e9mun\u00e9ration vers\u00e9e au dirigeant. Son montant est transmis \u00e0 la caisse de protection sociale via l\u2019\u00e9quivalent d\u2019une fiche de paie.<\/p>\n<p><span class=\"exergue\"><strong>En l\u2019absence de r\u00e9mun\u00e9ration, aucune cotisation ne sera r\u00e9clam\u00e9e mais aucun point de retraite ne sera non plus accumul\u00e9.<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-6368 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/pourcentage-245x300.jpg\" alt=\"dirigeant devant un sigle pourcentage\" width=\"81\" height=\"99\" \/><\/p>\n<p>Le r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale dont rel\u00e8vent les assimil\u00e9s salari\u00e9s est le m\u00eame que celui des salari\u00e9s au statut cadre. Le taux de cotisations sociales est certes plus important qu\u2019au RSI. Mais il englobe une meilleure couverture sociale, notamment en ce qui concerne la retraite.<\/p>\n<h2>Le revenu professionnel<\/h2>\n<p><span class=\"exergue\"><strong>Le revenu professionnel qui sert d\u2019assiette de calcul des cotisations sociales d\u00e9pend de la forme juridique de l\u2019entreprise.<\/strong><\/span> Que cela concerne le RSI ou le r\u00e9gime g\u00e9n\u00e9ral, il correspond\u00a0:<\/p>\n<ul>\n<li>au chiffre d\u2019affaires pour les <a title=\"Auto-entrepreneurs\u00a0: les obligations l\u00e9gales\" href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneurs-les-obligations-legales-21072014valchrib1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>autoentrepreneurs<\/strong><\/a>,<\/li>\n<li>au r\u00e9sultat fiscal pour les entreprises individuelles ou les soci\u00e9t\u00e9s soumises au r\u00e9gime du r\u00e9el \u00e0 l\u2019imp\u00f4t sur le revenu,<\/li>\n<li>\u00e0 la r\u00e9mun\u00e9ration du dirigeant pour les SAS,<\/li>\n<li>\u00e0 la r\u00e9mun\u00e9ration du dirigeant. (en y ajoutant le cas \u00e9ch\u00e9ant la part du dividende sup\u00e9rieure \u00e0 10 % du capital social et de la moyenne des comptes courants pour les SARL).<\/li>\n<\/ul>\n<div class=\"encadre-style\">En conclusion, <strong><span class=\"exergue\">la forme juridique de l\u2019entreprise influe sur le r\u00e9gime social de son dirigeant, sa couverture sociale et le montant des cotisations qu\u2019il devra verser.<\/span><\/strong> Une analyse approfondie de sa situation personnelle et des simulations fiscales et sociales est indispensable avant de faire un choix. Pensez-y\u00a0!<\/div>\n<p><strong>\u00a0<\/strong>Pour en savoir plus sur le r\u00e9gime social du dirigeant TNS et le RSI, consultez nos articles sur le blog Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/cest-quoi-regime-social-independants\/\" target=\"_blank\" rel=\"noopener noreferrer\">C\u2019est quoi exactement le R\u00e9gime Social des Ind\u00e9pendants (RSI)?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comparaison-assimiles-salaries\/\" target=\"_blank\" rel=\"noopener noreferrer\">Comparaison TNS et assimil\u00e9s salari\u00e9s<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/dsi-declaration-sociale-independants\/\" target=\"_blank\" rel=\"noopener noreferrer\">La d\u00e9claration sociale des ind\u00e9pendants (DSI), comment \u00e7a marche ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/tns-statut-travailleur-non-salarie\/\" target=\"_blank\" rel=\"noopener noreferrer\">Le statut de Travailleur Non-Salari\u00e9 (TNS)\u00a0en d\u00e9tail<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/declaration-sociale-des-independants-04032015avallau\/\" target=\"_blank\" rel=\"noopener noreferrer\">Qu\u2019est-ce que la d\u00e9claration sociale des ind\u00e9pendants\u00a0?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-cotisations-rsi-25022015avallau\/\" target=\"_blank\" rel=\"noopener noreferrer\">TNS\u00a0: \u00e0 quoi servent les cotisations RSI\u00a0?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Tout entrepreneur est affili\u00e9 \u00e0 une caisse de protection sociale sp\u00e9cifique. Celle-ci varie selon la forme juridique de l\u2019entreprise qu\u2019il dirige. Il pourra choisir le statut de travailleur non-salari\u00e9 (TNS) affili\u00e9 au R\u00e9gime Social des Ind\u00e9pendants (RSI) ou bien celui&#8230;<\/p>\n","protected":false},"author":1,"featured_media":18627,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-10488","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quel r\u00e9gime social pour le dirigeant TNS ? | Valoxy<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime social du dirigeant TNS est d\u00e9termin\u00e9 en fonction de la forme juridique de l&#039;entreprise et du pourcentage de son participation dans la soci\u00e9t\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quel r\u00e9gime social pour le dirigeant TNS ? | Valoxy\" \/>\n<meta property=\"og:description\" content=\"Le r\u00e9gime social du dirigeant TNS est d\u00e9termin\u00e9 en fonction de la forme juridique de l&#039;entreprise et du pourcentage de son participation dans la soci\u00e9t\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2015-05-06T15:13:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-01T08:16:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"380\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Travailleur non-salari\u00e9 ou assimil\u00e9 salari\u00e9\u00a0: le r\u00e9gime social du dirigeant d\u2019entreprise\",\"datePublished\":\"2015-05-06T15:13:34+00:00\",\"dateModified\":\"2025-08-01T08:16:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/\"},\"wordCount\":1213,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png\",\"articleSection\":[\"Juridique\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/\",\"url\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/\",\"name\":\"Quel r\u00e9gime social pour le dirigeant TNS ? | Valoxy\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png\",\"datePublished\":\"2015-05-06T15:13:34+00:00\",\"dateModified\":\"2025-08-01T08:16:37+00:00\",\"description\":\"Le r\u00e9gime social du dirigeant TNS est d\u00e9termin\u00e9 en fonction de la forme juridique de l'entreprise et du pourcentage de son participation dans la soci\u00e9t\u00e9.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png\",\"width\":700,\"height\":380,\"caption\":\"tns\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Travailleur non-salari\u00e9 ou assimil\u00e9 salari\u00e9\u00a0: le r\u00e9gime social du dirigeant d\u2019entreprise\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Quel r\u00e9gime social pour le dirigeant TNS ? | Valoxy","description":"Le r\u00e9gime social du dirigeant TNS est d\u00e9termin\u00e9 en fonction de la forme juridique de l'entreprise et du pourcentage de son participation dans la soci\u00e9t\u00e9.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/","og_locale":"fr_FR","og_type":"article","og_title":"Quel r\u00e9gime social pour le dirigeant TNS ? | Valoxy","og_description":"Le r\u00e9gime social du dirigeant TNS est d\u00e9termin\u00e9 en fonction de la forme juridique de l'entreprise et du pourcentage de son participation dans la soci\u00e9t\u00e9.","og_url":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2015-05-06T15:13:34+00:00","article_modified_time":"2025-08-01T08:16:37+00:00","og_image":[{"width":700,"height":380,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png","type":"image\/png"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Travailleur non-salari\u00e9 ou assimil\u00e9 salari\u00e9\u00a0: le r\u00e9gime social du dirigeant d\u2019entreprise","datePublished":"2015-05-06T15:13:34+00:00","dateModified":"2025-08-01T08:16:37+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/"},"wordCount":1213,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png","articleSection":["Juridique"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/","url":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/","name":"Quel r\u00e9gime social pour le dirigeant TNS ? | Valoxy","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png","datePublished":"2015-05-06T15:13:34+00:00","dateModified":"2025-08-01T08:16:37+00:00","description":"Le r\u00e9gime social du dirigeant TNS est d\u00e9termin\u00e9 en fonction de la forme juridique de l'entreprise et du pourcentage de son participation dans la soci\u00e9t\u00e9.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/tns-e1620208360197-1.png","width":700,"height":380,"caption":"tns"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/regime-social-dirigeant-entreprise\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Travailleur non-salari\u00e9 ou assimil\u00e9 salari\u00e9\u00a0: le r\u00e9gime social du dirigeant d\u2019entreprise"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10488","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=10488"}],"version-history":[{"count":2,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10488\/revisions"}],"predecessor-version":[{"id":72253,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10488\/revisions\/72253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/18627"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=10488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=10488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=10488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}