{"id":12936,"date":"2016-02-11T00:30:17","date_gmt":"2016-02-10T23:30:17","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=12905"},"modified":"2024-09-26T16:59:00","modified_gmt":"2024-09-26T14:59:00","slug":"dirigeant-prime-activite","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/dirigeant-prime-activite\/","title":{"rendered":"La prime d\u2019activit\u00e9 peut-elle b\u00e9n\u00e9ficier au dirigeant  ?"},"content":{"rendered":"<p style=\"text-align: justify;\">La prime d\u2019activit\u00e9 est une aide financi\u00e8re qui a pour objectif de maintenir le pouvoir d\u2019achat et de favoriser l\u2019activit\u00e9 des personnes travaillant avec de modestes ressources.<br \/>\nSon calcul se base sur une d\u00e9claration trimestrielle, et son versement prend en compte les ressources de l\u2019ensemble des membres du foyer.<br \/>\n<strong>La prime d\u2019activit\u00e9 remplace le RSA d\u2019activit\u00e9 et la prime\u00a0<\/strong><span class=\"s1\"><b>pour l\u2019emploi (PPE).<\/b><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, vous en dit plus dans cet article.<\/span><\/p>\n<h2 style=\"text-align: justify;\">Qui peut b\u00e9n\u00e9ficier\u00a0de la prime d\u2019activit\u00e9 ?<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"size-medium wp-image-11798 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg\" alt=\"modes de financement\" width=\"102\" height=\"127\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg 242w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg 289w\" sizes=\"(max-width: 102px) 100vw, 102px\" \/>La majorit\u00e9 est requise pour toucher la prime d\u2019activit\u00e9.<br \/>\nLe b\u00e9n\u00e9ficiaire doit \u00eatre soit de nationalit\u00e9 fran\u00e7aise, soit de nationalit\u00e9 \u00e9trang\u00e8re en situation r\u00e9guli\u00e8re en France (titulaire d&rsquo;une carte de r\u00e9sident de 10 ans, ou vivant en France depuis au moins 5 ans avec un titre de s\u00e9jour autorisant \u00e0 travailler durant ces 5 ans) , soit ressortissant de l&rsquo;E.E.E. (Espace \u00c9conomique Europ\u00e9en) ou Suisse\u00a0.<br \/>\nIl doit r\u00e9sider en France et ne pas \u00eatre en cong\u00e9 parental, en cong\u00e9 sabbatique, en cong\u00e9 sans solde ni en disponibilit\u00e9 ou travailleur d\u00e9tach\u00e9.<\/p>\n<p style=\"text-align: justify;\"><strong>Les b\u00e9n\u00e9ficiaires sont les personnes exer\u00e7ant une activit\u00e9 professionnelle sous certaines conditions de revenus.<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">La prime d\u2019activit\u00e9 est vers\u00e9e aux salari\u00e9s ainsi qu\u2019aux ind\u00e9pendants remplissant les conditions requises :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les jeunes entre 18 et 25 ans peuvent en b\u00e9n\u00e9ficier sous conditions<\/li>\n<li>Les apprentis\u00a0 et \u00e9tudiants ne peuvent toucher la prime d\u2019activit\u00e9 que s\u2019ils touchent au moins 0.78 du SMIC par mois (890 euros nets mensuels)<\/li>\n<li>Les travailleurs ind\u00e9pendants, peuvent b\u00e9n\u00e9ficier de la prime d\u2019activit\u00e9 \u00e0 condition que leur chiffre d\u2019affaires annuel ne d\u00e9passe pas\u00a0:\n<ul>\n<li>82\u00a0200 euros pour les commer\u00e7ants,<\/li>\n<li>32\u00a0900 euros pour les professions lib\u00e9rales,<\/li>\n<li>32\u00a0900 euros pour les artisans.<\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Quel est le montant de la prime d\u2019activit\u00e9\u00a0?<\/h2>\n<p style=\"text-align: justify;\">Le montant de la prime d\u00e9pend des ressources des membres du foyer et des enfants \u00e0 charge<\/p>\n<p style=\"text-align: justify;\">Bar\u00e8me pour un c\u00e9libataire sans enfant\u00a0:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"307\">Ressources<\/td>\n<td width=\"307\">Montant de la prime d\u2019activit\u00e9<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">0.25 Smic<\/td>\n<td width=\"307\">185 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">0.5 Smic<\/td>\n<td width=\"307\">246 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">0.6 Smic<\/td>\n<td width=\"307\">222 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">0.7 Smic<\/td>\n<td width=\"307\">199 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">0.75 Smic<\/td>\n<td width=\"307\">188 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">0.8 Smic<\/td>\n<td width=\"307\">176 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">0.9 Smic<\/td>\n<td width=\"307\">136 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">Smic<\/td>\n<td width=\"307\">132 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">1.1 Smic<\/td>\n<td width=\"307\">105 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">1.2 Smic<\/td>\n<td width=\"307\">60 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">1.3 Smic<\/td>\n<td width=\"307\">15 euros<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">1.4 Smic<\/td>\n<td width=\"307\">0 euros<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">Comment faire la demande\u00a0de la prime d\u2019activit\u00e9?<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-11789 size-medium alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1-300x297.jpg\" alt=\"arce ou are\" width=\"124\" height=\"123\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1.jpg 363w\" sizes=\"(max-width: 124px) 100vw, 124px\" \/>Concernant les personnes qui touchaient d\u00e9j\u00e0 le RSA d\u2019activit\u00e9, aucune d\u00e9marche n\u2019est \u00e0 effectuer. Ceux qui ne touchent pas le RSA doivent adresser une demande de prime d\u2019activit\u00e9 aupr\u00e8s de la CAF ou de la MSA (r\u00e9gime Agricole).<\/p>\n<p style=\"text-align: justify;\">La demande peut \u00eatre faite directement en ligne ou en se rendant au guichet de la CAF concern\u00e9e avec un formulaire papier. Toute demande de prime d&rsquo;activit\u00e9 d\u00e9pos\u00e9e entre le 1er f\u00e9vrier et le 31 mars permet d&rsquo;ouvrir un droit depuis janvier. A compter du 1er avril, aucune r\u00e9troactivit\u00e9 ne sera plus possible : l&rsquo;ouverture du droit se fera le mois de la demande.<\/p>\n<h2 style=\"text-align: justify;\">Quand est-elle vers\u00e9e ?<\/h2>\n<p style=\"text-align: justify;\">La prime est vers\u00e9e tous les 5 du mois en fonction de la situation et des ressources prises en compte chaque trimestre.<\/p>\n<h2 style=\"text-align: justify;\">Sur quelle base se calcule la prime d\u2019activit\u00e9 ?<\/h2>\n<p style=\"text-align: justify;\">Elle est calcul\u00e9e sur la base d\u2019une d\u00e9claration trimestrielle de ressources. Le montant de la Prime est identique sur 3 mois m\u00eame si votre situation change au cours de cette p\u00e9riode. Sous certaines conditions et en fonction de vos ressources, le RSA peut-\u00eatre cumul\u00e9 avec la prime d\u2019activit\u00e9.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-11742\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg\" alt=\"prime d'activit\u00e9\" width=\"209\" height=\"224\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg 335w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1-280x300.jpg 280w\" sizes=\"(max-width: 209px) 100vw, 209px\" \/><strong>Les plafonds de ressources<\/strong>\u00a0:<\/p>\n<ul>\n<li style=\"text-align: justify;\">1 500 euros nets pour un contribuable c\u00e9libataire<\/li>\n<li style=\"text-align: justify;\">2 200 euros pour un couple sans enfant<\/li>\n<li style=\"text-align: justify;\">2\u00a0900 euros pour un couple de deux enfants travaillant tous les deux<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>On prend en compte plusieurs ressources<\/strong>\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>les revenus d\u2019activit\u00e9 professionnelle (revenus nets per\u00e7us) ;<\/li>\n<li>les revenus de remplacement (indemnit\u00e9s ch\u00f4mage, indemnit\u00e9s maladie, retraite, pension, etc.)\u00a0;<\/li>\n<li>les prestations et les aides sociales\u00a0;<\/li>\n<li>les autres revenus imposables (revenus de capitaux, du patrimoine, etc.).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Certaines aides\u00a0 ne sont pas prises en compte comme la prime de naissance, le compl\u00e9ment de libre choix du mode de garde, ou l\u2019allocation de rentr\u00e9e scolaire.<\/p>\n<p style=\"text-align: justify;\">Concernant l\u2019APL, l\u2019allocation de soutien familial et le compl\u00e9ment familial major\u00e9 sont pris en compte dans la limite de certains forfaits.<\/p>\n<h2 style=\"text-align: justify;\">Un dirigeant peut-il en b\u00e9n\u00e9ficier ?<\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-11769\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1.jpg\" alt=\"prime d'activit\u00e9\" width=\"204\" height=\"204\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1.jpg 359w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1-45x45.jpg 45w\" sizes=\"(max-width: 204px) 100vw, 204px\" \/>Pour les salari\u00e9s et les \u00e9tudiants et apprentis, la prime se calcule sur la base des revenus des 3 derniers mois. <strong>Les dirigeants salari\u00e9s peuvent eux aussi b\u00e9n\u00e9ficier de la prime d\u2019activit\u00e9 sous conditions.<\/strong><\/p>\n<p style=\"text-align: justify;\">Selon les articles 845.1 845.2 et 845.3 du <strong>D\u00e9cret n\u00b0 2015-1709 du<\/strong><strong>\u00a0<\/strong><strong>21 d\u00e9cembre 2015<\/strong>, les dirigeants non-salari\u00e9s peuvent b\u00e9n\u00e9ficier de la prime lorsque leur chiffre d\u2019affaires ne d\u00e9passe pas un certain seuil.<br \/>\nLa prime d\u2019activit\u00e9 des travailleurs ind\u00e9pendants se calcule sur la base des derniers revenus professionnels connus :<\/p>\n<ul>\n<li style=\"text-align: justify;\">les b\u00e9n\u00e9fices industriels et commerciaux (BIC) ou b\u00e9n\u00e9fices non commerciaux (BNC) d\u00e9clar\u00e9s aux services fiscaux pour la derni\u00e8re ann\u00e9e fiscale\u00a0;<\/li>\n<li style=\"text-align: justify;\">en l\u2019absence de d\u00e9claration de BIC BNC, le chiffre d\u2019affaires du trimestre.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Comment d\u00e9clarer la prime d\u2019activit\u00e9\u00a0?<\/h2>\n<p style=\"text-align: justify;\">La prime est exon\u00e9r\u00e9e d\u2019imp\u00f4t. Elle ne rentre donc pas dans la base de calcul de la d\u00e9claration de revenus.<br \/>\nElle est \u00e9galement exon\u00e9r\u00e9e de CSG et de CRDS.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations concernant les prestations sociales, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/prestations-aides-sociales-y-avez-vous-droit\/\"><span class=\"s3\">Prestations sociales : y avez-vous droit ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/22656-2-2\/\"><span class=\"s3\">Qu\u2019est-ce que la protection sociale collective ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/revenu-de-solidarite-active\/\"><span class=\"s3\">Le revenu de solidarit\u00e9 active (RSA)<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/revenu-universel-comment-ca-marche\/\"><span class=\"s3\">Le revenu universel, comment \u00e7a marche\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/bon-plan-un-dirigeant-createur-beneficier-rsa-05152014avallau01\/\"><span class=\"s3\">Un dirigeant (ou cr\u00e9ateur) qui ne se r\u00e9mun\u00e8re pas peut b\u00e9n\u00e9ficier du RSA<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La prime d\u2019activit\u00e9 est une aide financi\u00e8re qui a pour objectif de maintenir le pouvoir d\u2019achat et de favoriser l\u2019activit\u00e9 des personnes travaillant avec de modestes ressources. Son calcul se base sur une d\u00e9claration trimestrielle, et son versement prend en&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11313,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-12936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La prime d\u2019activit\u00e9 peut-elle b\u00e9n\u00e9ficier au dirigeant ? | Valoxy<\/title>\n<meta name=\"description\" content=\"La prime d\u2019activit\u00e9 est une aide financi\u00e8re qui a pour objectif de maintenir le pouvoir d\u2019achat et de soutenir l\u2019activit\u00e9 des personnes.\" \/>\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\/dirigeant-prime-activite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La prime d\u2019activit\u00e9 peut-elle b\u00e9n\u00e9ficier au dirigeant ? 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