{"id":6830,"date":"2013-12-11T15:12:16","date_gmt":"2013-12-11T14:12:16","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=6830"},"modified":"2024-06-13T15:23:01","modified_gmt":"2024-06-13T13:23:01","slug":"cotisations-sociales-gerant-sarl","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/cotisations-sociales-gerant-sarl\/","title":{"rendered":"Les cotisations sociales du g\u00e9rant de SARL"},"content":{"rendered":"<p><span class=\"exergue\">Le statut du g\u00e9rant d&rsquo;une SARL d\u00e9pend de\u00a0 la part de capital qu&rsquo;il d\u00e9tient dans la soci\u00e9t\u00e9.<\/span> Le plus souvent, sa r\u00e9mun\u00e9ration est fix\u00e9e par les associ\u00e9s lors des Assembl\u00e9es G\u00e9n\u00e9rales Ordinaires (AGO). Si le g\u00e9rant dispose d&rsquo;un statut de salari\u00e9, sa r\u00e9mun\u00e9ration donnera lieu au versement de <strong>cotisations sociales<\/strong> aupr\u00e8s des caisses des salari\u00e9s. Si, par contre, il est Travailleur Non Salari\u00e9 (TNS), il versera ses cotisations aupr\u00e8s des caisses TNS comme le RSI.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, analyse et compare dans cet article les diff\u00e9rents choix possibles.<\/span><\/p>\n<h2><img decoding=\"async\" class=\"size-medium wp-image-6507 aligncenter\" title=\"cotisations sociales\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-241x300.jpg\" alt=\"cotisations sociales du dirigeant\" width=\"166\" height=\"207\" \/><\/h2>\n<h2>G\u00e9rant majoritaire ou minoritaire\u00a0?<\/h2>\n<p><img decoding=\"async\" class=\"size-medium wp-image-6506 alignleft\" style=\"margin-right: 20px;\" title=\"cotisations sociales\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/pourquoi-choisir-la-sas-300x289.jpg\" alt=\"cotisations sociales du dirigeant non salari\u00e9\" width=\"227\" height=\"216\" \/>Les cotisations sociales du g\u00e9rant de SARL sont diff\u00e9rentes s\u2019il est majoritaire ou minoritaire dans le capital de la soci\u00e9t\u00e9.<\/p>\n<ul>\n<li>Il est majoritaire s\u2019il poss\u00e8de plus de 50% du capital de la SARL.<\/li>\n<li>Il est minoritaire s\u2019il poss\u00e8de au plus 50% du capital de la SARL.<\/li>\n<\/ul>\n<p>Attention\u00a0: les parts poss\u00e9d\u00e9es par toutes les personnes qui lui sont fiscalement rattach\u00e9es\u00a0 doivent \u00eatre prises en compte (conjoint, enfants \u00e0 charges\u00a0\u2026)<\/p>\n<ul>\n<li>Le g\u00e9rant majoritaire de SARL cotise au r\u00e9gime des non-salari\u00e9s (RSI),<\/li>\n<li>Le g\u00e9rant minoritaire cotise au r\u00e9gime des salari\u00e9s<\/li>\n<\/ul>\n<h2>Assiette des cotisations<\/h2>\n<div align=\"center\">\n<table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"50%\">\n<p align=\"center\"><b>R\u00e9gime des salari\u00e9s<\/b><\/p>\n<\/td>\n<td width=\"50%\">\n<p align=\"center\"><b>R\u00e9gime des non-salari\u00e9s<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\">L<b>&lsquo;assiette de calcul des cotisations<\/b> correspond, selon les risques :<\/p>\n<ul>\n<li>\u00e0 la r\u00e9mun\u00e9ration vers\u00e9e<\/li>\n<li>ou \u00e0 une partie de cette r\u00e9mun\u00e9ration\u00a0:\n<ul>\n<li>tranche A : 0 \u00e0\u00a03 086\u00a0euros par mois<\/li>\n<li>tranche B :\u00a03 086\u00a0\u00e0 12\u00a0344\u00a0euros par mois<\/li>\n<li>tranche C :\u00a012\u00a0344\u00a0\u00e0 24\u00a0688\u00a0euros par mois<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><b>L&rsquo;assiette de calcul des cotisations<\/b> d\u00e9pend du r\u00e9gime d&rsquo;imposition des b\u00e9n\u00e9fices.<\/p>\n<ul>\n<li>A l&rsquo;IR, elle correspond au revenu professionnel imposable avant application :\n<ul>\n<li>de la majoration de 25 % appliqu\u00e9e sur le revenu professionnel en cas de non adh\u00e9sion \u00e0 un centre de gestion ou \u00e0 une association agr\u00e9\u00e9 ou de non recours \u00e0 un expert-comptable, soci\u00e9t\u00e9 d&rsquo;expertise\u00a0comptable ou association de comptabilit\u00e9 et de gestion ayant conventionn\u00e9 avec l&rsquo;administration,<\/li>\n<li>des all\u00e9gements fiscaux \u00e9ventuels,<\/li>\n<li>de la d\u00e9duction des cotisations sociales facultatives.<\/li>\n<li>A l&rsquo;IS, elle correspond \u00e0 la r\u00e9mun\u00e9ration du dirigeant et, dans certains cas, \u00e0 une fraction des dividendes per\u00e7us (*).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Pour le calcul de la CSG et de la CRDS, les cotisations sociales obligatoires sont r\u00e9int\u00e9gr\u00e9es (maladie, allocations familiales et retraite).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>Taux (r\u00e9gimes obligatoires)<\/h2>\n<div align=\"center\">\n<table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"50%\">\n<p align=\"center\"><b>R\u00e9gime salari\u00e9 (cadres d&rsquo;entreprises de moins de 10 salari\u00e9s)<br \/>\nTaux global (part patronale + salariale)<\/b><\/p>\n<\/td>\n<td width=\"50%\">\n<p align=\"center\"><b>R\u00e9gime des non-salari\u00e9s<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>CSG-CRDS<\/b><\/p>\n<ul>\n<li>8 % sur 98,25 % du salaire<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><b>CSG-CRDS<\/b><\/p>\n<ul>\n<li>8 % sur revenu professionnel imposable (auquel on r\u00e9int\u00e8gre les cotisations sociales obligatoires)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>Maladie-maternit\u00e9<\/b><\/p>\n<ul>\n<li>13,55 % sur la totalit\u00e9 du salaire<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><b>Maladie-maternit\u00e9<\/b><\/p>\n<ul>\n<li>6,50 % sur l&rsquo;int\u00e9gralit\u00e9 du revenu professionnel imposable<\/li>\n<li><b>Commer\u00e7ants et artisans<\/b> : + 0,70 % au titre des indemnit\u00e9s journali\u00e8res dans la limite de 5 PASS<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>Allocations familiales<\/b><\/p>\n<ul>\n<li>5,4 % sur la totalit\u00e9 du salaire<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><b>Allocations familiales<\/b><\/p>\n<ul>\n<li>5,4 % sur la totalit\u00e9 du revenu professionnel imposable<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>Assurance vieillesse de base<\/b><\/p>\n<ul>\n<li>15,15% sur la tranche A<\/li>\n<li>1,70 % sur la tranche B<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><b>Assurance vieillesse de base<\/b><\/p>\n<ul>\n<li><b>Commer\u00e7ants et artisans<\/b> : 16,85 % dans la limite du PASS\u00a0(37 032 euros en 2013)<\/li>\n<\/ul>\n<ul>\n<li><b>Professions lib\u00e9rales<\/b>\u00a0:\n<ul>\n<li>9,75 % dans la limite de 0,85 fois le\u00a0PASS (31 477 euros en 2013),<\/li>\n<li>1,81% entre 0,85 et 5 fois le\u00a0PASS (entre 31 916 euros et 185\u00a0160\u00a0euros en 2013)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>Assurance vieillesse compl\u00e9mentaire<\/b><\/p>\n<ul>\n<li>7,5 % sur la tranche A (Arrco)<\/li>\n<li>20,3 % sur les tranches B et C (Agirc)<\/li>\n<li>+ 0,35 % (contribution exceptionnelle et temporaire)<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><b>Assurance vieillesse compl\u00e9mentaire<\/b><\/p>\n<ul>\n<li><b>Commer\u00e7ants et artisans<\/b>\u00a0:\n<ul>\n<li>7% dans la limite 1 PASS (37 032 euros pour 2013)<\/li>\n<li>8 % entre 1 PASS et\u00a04 PASS (entre 37 032 euros et 148 128 euros)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><b>Professions lib\u00e9rales <\/b>: variable de\u00a01\u00a0184\u00a0\u00e0\u00a015 397euros suivant les revenus<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>AGFF <\/b>(Association pour la gestion du fonds de financement de l&rsquo;Agirc et l&rsquo;Arrco)<\/p>\n<ul>\n<li>2 % sur la tranche A<\/li>\n<li>2,20 % sur la tranche B<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>Accidents du travail<br \/>\n<\/b><br \/>\nTaux variable en fonction de l&rsquo;activit\u00e9<\/td>\n<td valign=\"top\" width=\"50%\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>Pr\u00e9voyance<\/b><\/p>\n<ul>\n<li>1,5 % sur la tranche A<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><b>Pr\u00e9voyance<\/b><\/p>\n<ul>\n<li><b>Commer\u00e7ants<\/b> : 1,10 %<\/li>\n<li><b>Artisans<\/b> : 1,6 %<\/li>\n<li><b>Professions lib\u00e9rales<\/b> : 76, 228, ou 380 euros suivant la classe choisie<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>Apec <\/b>(Association pour l\u2019emploi des cadres)<\/p>\n<ul>\n<li>0,06% sur tranche A et B<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\"><b>Formation professionnelle<\/b><\/p>\n<ul>\n<li>0,55 % sur la totalit\u00e9 du salaire<\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\" width=\"50%\"><b>Formation professionnelle<\/b><\/p>\n<ul>\n<li><b>Commer\u00e7ants et professions lib\u00e9rales<\/b>\u00a0: 0,25 % du PASS (37 032 euros\u00a0pour 2013) soit 93 euros<\/li>\n<li><b>Artisans<\/b> : 0,29 % du PASS (37 032 euros pour 2013) soit\u00a0 107 euros<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>(*) Depuis le 1er janvier 2013, la part des dividendes per\u00e7us par le travailleur non salari\u00e9 (g\u00e9rant majoritaire de SARL, associ\u00e9 unique d&rsquo;EURL, associ\u00e9 de SNC), son conjoint, son partenaire pacs\u00e9 ou ses enfants mineurs, qui exercent leur activit\u00e9 dans une soci\u00e9t\u00e9 relevant de l&rsquo;IS, est assujettie\u00a0\u00e0 cotisations sociales pour la fraction sup\u00e9rieure \u00e0 10 % du capital social, des primes d&rsquo;\u00e9mission et des sommes vers\u00e9es en compte courant.<\/p>\n<p>De m\u00eame, les entrepreneurs individuels \u00e0 responsabilit\u00e9 limit\u00e9e (EIRL) qui ont opt\u00e9 pour l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s doivent int\u00e9grer dans leur revenu d&rsquo;activit\u00e9, la part des dividendes qui exc\u00e8de 10% de la valeur du patrimoine affect\u00e9 ou 10% du montant du b\u00e9n\u00e9fice net si celui-ci est sup\u00e9rieur.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les cotisations sociales du g\u00e9rant de SARL, 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\/gerant-sarl\/\"><span class=\"s3\">Le g\u00e9rant de SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/regime-social-gerant-sarl\/\"><span class=\"s3\">Le r\u00e9gime social du g\u00e9rant de SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-qui-change-entre-sarl-et-eurl\/\"><span class=\"s3\">Qu\u2019est ce qui change entre SARL et EURL ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/sarl-sas-reduction-capital-interessante-distribution-dividende\/\"><span class=\"s3\">SARL, SAS : la r\u00e9duction de capital plus int\u00e9ressante que la distribution de dividende<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/sarl-sas-optimisation-remuneration\/\"><span class=\"s3\">Cr\u00e9ateur d\u2019entreprise : quel statut pour optimiser votre r\u00e9mun\u00e9ration, SARL ou SAS ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le statut du g\u00e9rant d&rsquo;une SARL d\u00e9pend de\u00a0 la part de capital qu&rsquo;il d\u00e9tient dans la soci\u00e9t\u00e9. Le plus souvent, sa r\u00e9mun\u00e9ration est fix\u00e9e par les associ\u00e9s lors des Assembl\u00e9es G\u00e9n\u00e9rales Ordinaires (AGO). Si le g\u00e9rant dispose d&rsquo;un statut de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2979,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-6830","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>Les cotisations sociales du g\u00e9rant de SARL<\/title>\n<meta name=\"description\" content=\"Le statut du g\u00e9rant d&#039;une SARL d\u00e9pend de\u00a0 la part de capital qu&#039;il d\u00e9tient dans la soci\u00e9t\u00e9. 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