{"id":14453,"date":"2016-01-04T12:00:21","date_gmt":"2016-01-04T11:00:21","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14453"},"modified":"2024-09-26T17:05:33","modified_gmt":"2024-09-26T15:05:33","slug":"cumul-activite-salariee-et-activite-independante","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/cumul-activite-salariee-et-activite-independante\/","title":{"rendered":"Cumul activit\u00e9 salari\u00e9e et activit\u00e9 ind\u00e9pendante"},"content":{"rendered":"<p>Lorsqu&rsquo;une personne exerce plusieurs activit\u00e9s professionnelles et que ces derni\u00e8res ne rel\u00e8vent pas du m\u00eame r\u00e9gime de protection sociale, cette personne est ce que l\u2019on appelle un \u00ab\u00a0pluriactif\u00a0\u00bb. C&rsquo;est le cas du cumul d&rsquo;activit\u00e9s salari\u00e9e et ind\u00e9pendante.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur les cons\u00e9quences directes de la pluriactivit\u00e9 sur la protection sociale de l\u2019assur\u00e9.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Les conditions du cumul\u00a0d&rsquo;activit\u00e9s salari\u00e9e et ind\u00e9pendante<\/strong><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-11808 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/contrat-4-gimp-90-1-200x300.jpg\" alt=\"Contrat 4 gimp 90\" width=\"73\" height=\"110\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/contrat-4-gimp-90-1-200x300.jpg 200w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/contrat-4-gimp-90-1.jpg 239w\" sizes=\"(max-width: 73px) 100vw, 73px\" \/>Avant toute chose, lorsque vous d\u00e9cidez d\u2019exercer simultan\u00e9ment une activit\u00e9 salari\u00e9e et ind\u00e9pendante, <strong>il faut jeter un \u0153il \u00e0 votre contrat de travail pour savoir si aucune clause ne vous interdit express\u00e9ment un tel cumul.<\/strong> On pense par exemple aux clauses de non concurrence ou aux clauses d\u2019exclusivit\u00e9.<\/p>\n<p>Ensuite, m\u00eame si\u00a0 aucune clause de votre contrat ne vous l&rsquo;interdit, <strong>l\u2019obligation de loyaut\u00e9 que vous avez envers votre employeur sanctionne la concurrence que vous lui feriez.<\/strong>\u00a0Cela ne posera en revanche aucun probl\u00e8me si votre activit\u00e9 ind\u00e9pendante n\u2019a rien \u00e0 voir avec votre activit\u00e9 salari\u00e9e.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>La d\u00e9termination de l\u2019activit\u00e9 principale<\/strong><\/span><\/h2>\n<p>Si vous avez le statut de salari\u00e9 avant de lancer votre activit\u00e9 ind\u00e9pendante, on consid\u00e8re l\u2019activit\u00e9 salari\u00e9e comme \u00e9tant votre activit\u00e9 principale, mais sous r\u00e9serve de remplir les conditions cumulatives suivantes :<\/p>\n<div class=\"encadre-style\">\n<ul>\n<li>Avoir effectu\u00e9 un minimum de 1\u00a0200 heures de travail dans le cadre de votre emploi\u00a0;<\/li>\n<li>Que les revenus tir\u00e9s de votre emploi \u00e9galent au moins ceux tir\u00e9s de votre activit\u00e9 ind\u00e9pendante.<\/li>\n<\/ul>\n<p><\/div><br \/>\n<strong><img decoding=\"async\" class=\"wp-image-10733 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png\" alt=\"Le licenciement pour inaptitude\" width=\"64\" height=\"53\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png 640w\" sizes=\"(max-width: 64px) 100vw, 64px\" \/>A l\u2019inverse<\/strong>, si vous exerciez d\u2019abord en ind\u00e9pendant ou que vous d\u00e9marrez concomitamment les deux activit\u00e9s, <strong>c\u2019est l\u2019activit\u00e9 ind\u00e9pendante qui sera r\u00e9put\u00e9e \u00eatre votre activit\u00e9 principale, \u00e0 moins que vous ne remplissiez les deux conditions cit\u00e9es ci-dessus.<\/strong><\/p>\n<div class=\"encadre-style\">A noter que la d\u00e9termination de votre activit\u00e9 principale permet de savoir laquelle des caisses vous versera vos prestations. (m\u00eame si vous cotisez \u00e0 deux organismes diff\u00e9rents).<\/div>\n<h2><span style=\"color: #fb4c35;\"><strong>Les cons\u00e9quences du cumul\u00a0d&rsquo;activit\u00e9s salari\u00e9e et ind\u00e9pendante<\/strong><\/span><\/h2>\n<p><strong>A chaque revenu correspondent les cotisations sociales aff\u00e9rentes<\/strong>. Cela signifie qu\u2019il y aura autant d\u2019affiliations (et donc de cotisations) qu\u2019il y a d\u2019activit\u00e9s diff\u00e9rentes exerc\u00e9es.<\/p>\n<p>En effet, l\u2019<strong>article L 613-4 du Code de la S\u00e9curit\u00e9 sociale<\/strong> dispose :<\/p>\n<div class=\"encadre-style\"><em>\u00ab\u00a0Les personnes exer\u00e7ant simultan\u00e9ment plusieurs activit\u00e9s dont l\u2019une rel\u00e8ve de l\u2019assurance obligatoire des travailleurs non-salari\u00e9s (\u2026) sont affili\u00e9es et cotisent aux r\u00e9gimes dont rel\u00e8vent ces activit\u00e9s.\u00a0\u00bb<\/em><\/div>\n<p>Par cons\u00e9quent, si vous exercez un emploi salari\u00e9 et une activit\u00e9 ind\u00e9pendante en parall\u00e8le, <strong>vous serez affili\u00e9 aux deux organismes.<\/strong> Vous cotiserez donc au r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale (pour votre activit\u00e9 salari\u00e9e) ainsi qu\u2019au RSI (pour votre activit\u00e9 ind\u00e9pendante).<\/p>\n<h3><strong><u>En mati\u00e8re d\u2019assurance maladie-maternit\u00e9<\/u><\/strong><\/h3>\n<p><strong>Les cotisations sociales sont \u00e0 acquitter aupr\u00e8s des deux organismes de S\u00e9curit\u00e9 sociale. Cependant, seul celui dont d\u00e9pend votre activit\u00e9 principale vous versera les prestations aff\u00e9rentes.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"wp-image-12318 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/12\/rsi-v2-gimp-70-300x149.jpg\" alt=\"RSI\" width=\"101\" height=\"50\" \/>Par cons\u00e9quent, si vous d\u00e9pendez \u00e0 titre principal du r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale, vous serez exon\u00e9r\u00e9 de cotisations au RSI au titre des indemnit\u00e9s journali\u00e8res (sauf si vous avez opt\u00e9 pour le r\u00e9gime d\u2019assurance maladie du<a href=\"https:\/\/valoxy.org\/blog\/cest-quoi-regime-social-independants\/\"> RSI<\/a>).<\/p>\n<h3><strong><u>En mati\u00e8re de retraite<\/u><\/strong><\/h3>\n<h4><u>Concernant la retraite de base<\/u><\/h4>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3268 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/bonplan-1-290x300.png\" alt=\"expert-comptable\" width=\"84\" height=\"87\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/bonplan-1-290x300.png 290w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/bonplan-1.png 367w\" sizes=\"(max-width: 84px) 100vw, 84px\" \/>En mati\u00e8re de cotisations pour la retraite de base, il faudra cotiser simultan\u00e9ment aux deux caisses.<\/strong><\/p>\n<p>N\u00e9anmoins, ce syst\u00e8me vous permettra de b\u00e9n\u00e9ficier d\u2019une pension de retraite calcul\u00e9e sur une p\u00e9riode plus longue. Le cumul d&rsquo;activit\u00e9s salari\u00e9e et ind\u00e9pendante entra\u00eenera cumul des prestations acquises aupr\u00e8s des diff\u00e9rents r\u00e9gimes.<\/p>\n<h4><u>Concernant les cotisations de retraite compl\u00e9mentaire<\/u><\/h4>\n<p>Nous vous conseillons<strong>\u00a0de prendre directement contact avec les diff\u00e9rents organismes.<\/strong><\/p>\n<p>Retrouvez nos articles sur les cumuls d&rsquo;activit\u00e9s sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/cumul-emploi-retraite\/\" target=\"_self\" rel=\"noopener noreferrer\">Le cumul emploi retraite<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/plan-de-soutien-aux-independants\/\" target=\"_self\" rel=\"noopener\">Le plan de soutien aux ind\u00e9pendants<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/fonctionnaires-cumul-activite\/\" target=\"_self\" rel=\"noopener noreferrer\">Les fonctionnaires peuvent-ils cumuler plusieurs activit\u00e9s ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneur-et-chomage-03272014avla1\/\" target=\"_self\" rel=\"noopener noreferrer\">Peut-on cumuler le ch\u00f4mage avec le statut d\u2019auto-entrepreneur ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/cumul-statut-intermittent-du-spectacle-et-auto-entrepreneur\/\" target=\"_self\" rel=\"noopener noreferrer\">Cumul du statut d&rsquo;autoentrepreneur et d\u2019intermittent du spectacle<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/cumuler-autre-activite-en-etant-auto-entrepreneur-ce-possible\/\" target=\"_self\" rel=\"noopener noreferrer\">Cumuler une autre activit\u00e9 en \u00e9tant auto-entrepreneur<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu&rsquo;une personne exerce plusieurs activit\u00e9s professionnelles et que ces derni\u00e8res ne rel\u00e8vent pas du m\u00eame r\u00e9gime de protection sociale, cette personne est ce que l\u2019on appelle un \u00ab\u00a0pluriactif\u00a0\u00bb. C&rsquo;est le cas du cumul d&rsquo;activit\u00e9s salari\u00e9e et ind\u00e9pendante. Valoxy, cabinet d&rsquo;expertise&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11540,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-14453","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>Cumul d&#039;activit\u00e9s salari\u00e9e et ind\u00e9pendante | Valoxy<\/title>\n<meta name=\"description\" content=\"L&#039;exercice simultan\u00e9 d&#039;un emploi salari\u00e9 et d&#039;une activit\u00e9 ind\u00e9pendante entra\u00eene des cons\u00e9quences sur le niveau des cotisations sociales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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