{"id":2674,"date":"2023-12-15T11:02:52","date_gmt":"2023-12-15T10:02:52","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2674"},"modified":"2023-12-15T11:04:58","modified_gmt":"2023-12-15T10:04:58","slug":"nouvelles-assiettes-de-cotisations-pour-les-travailleurs-independants-a-compter-des-revenus-2025","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2674","title":{"rendered":"Nouvelles assiettes de cotisations pour les travailleurs ind\u00e9pendants \u00e0 compter des revenus 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2674\" class=\"elementor elementor-2674\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fbccdf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fbccdf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd64ada\" data-id=\"fd64ada\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3fd2a0 elementor-widget elementor-widget-heading\" data-id=\"c3fd2a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de d\u00e9cembre 2023\u200b<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-016d13f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"016d13f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-313372e\" data-id=\"313372e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6f75f7 elementor-widget elementor-widget-heading\" data-id=\"f6f75f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s sociales\u200b<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-007ebd5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"007ebd5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-90eeec4\" data-id=\"90eeec4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a0be9f elementor-widget elementor-widget-heading\" data-id=\"6a0be9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nouvelles assiettes de cotisations pour les travailleurs ind\u00e9pendants \u00e0 compter des revenus 2025<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-97f42bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97f42bd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bb47f07\" data-id=\"bb47f07\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9001b99 elementor-widget elementor-widget-text-editor\" data-id=\"9001b99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/16\/dossiers\/PLFSS2024?etape=16-AN1\">adoption d\u00e9finitive <\/a>du PLFSS pour 2024 (article 18 du texte)<\/p><p><u>Modification principale<\/u>\u202f: assiette de cotisations\u00a0<br \/>Le principe de cette assiette est le suivant : les cotisations sociales et les contributions sociales seront calcul\u00e9es selon une assiette \u00ab\u00a0unique\u00a0\u00bb constitu\u00e9e \u00e0 partir d&rsquo;un revenu, correspondant <strong>au chiffre d&rsquo;affaires apr\u00e8s d\u00e9duction des charges professionnelles hors cotisations et contributions sociales, abattu d&rsquo;un taux fixe repr\u00e9sentatif d&rsquo;une partie des cotisations et contributions. Cet abattement sera de 26 %<\/strong>.<br \/><br \/>Toutefois, il sera encadr\u00e9 par un plancher et un plafond. Le plancher sera fix\u00e9 par d\u00e9cret sachant qu&rsquo;il ne pourra pas \u00eatre sup\u00e9rieur \u00e0 la cotisation minimum d&rsquo;assurance vieillesse qui s&rsquo;applique aux TNS grosso modo hors professions lib\u00e9rales r\u00e9glement\u00e9es (minimum mentionn\u00e9 \u00e0 la derni\u00e8re phrase de l&rsquo;article L 633-1 du code de la s\u00e9curit\u00e9 sociale), soit 845 euros pour 2022. Le plafond sera lui aussi fix\u00e9 par d\u00e9cret sachant qu&rsquo;il sera au moins \u00e9gal au plafond annuel de la s\u00e9curit\u00e9 sociale, soit 43 992 euros pour 2023.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-547208d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"547208d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10e5050\" data-id=\"10e5050\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05b13c9 elementor-widget elementor-widget-image\" data-id=\"05b13c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/Nouvelles-assiettes-de-cotisations-pour-les-travailleurs-independants-a-compter-des-revenus-2025-300x225.jpg\" class=\"attachment-medium size-medium wp-image-2678\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/Nouvelles-assiettes-de-cotisations-pour-les-travailleurs-independants-a-compter-des-revenus-2025-300x225.jpg 300w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/Nouvelles-assiettes-de-cotisations-pour-les-travailleurs-independants-a-compter-des-revenus-2025-768x576.jpg 768w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/Nouvelles-assiettes-de-cotisations-pour-les-travailleurs-independants-a-compter-des-revenus-2025.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de d\u00e9cembre 2023\u200b Actualit\u00e9s sociales\u200b Nouvelles assiettes de cotisations pour les travailleurs ind\u00e9pendants \u00e0 compter des revenus 2025 adoption d\u00e9finitive du PLFSS pour 2024 (article 18 du texte) Modification principale\u202f: assiette de cotisations\u00a0Le principe de cette assiette est le suivant : les cotisations sociales et les contributions sociales seront calcul\u00e9es selon une [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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