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- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
- Les Pensions Complémentaires Libres Pour Indépendants
- Le Nouveau Régime de la PLCI
La convention sociale de pension
Auteur | Delphine Castiaux/Marie-Pierre Donéa |
Occupation de l'auteur | Licenciée en droit et diplômée d'études spécialisées en droit social/Licenciée en droit et en sciences fiscales |
Pages | 228 |
Page 228
La convention sociale de pension comprend, à côté de la constitution d'un capital pension ou d'une couverture décès, un volet solidarité.
Pour qu'une convention de pension soit qualifiée de sociale, il faut qu'au moins 10 % des cotisations payées par l'indépendant soient affectées à un volet «solidarité».
Ce volet garantit à l'indépendant qui y a souscrit notamment le financement de la constitution de sa pension complémentaire durant certaines périodes d'inactivité (pour cause d'incapacité, par exemple) et le bénéfice de compensations en cas de perte de revenus dans des cas spécifiques (incapacité de travail temporaire ou permanente, maladie grave, ...)234.
Les conventions sociales de pension présentent, par conséquent, un attrait social évident pour le travailleur indépendant.
Au surplus, ce type de convention bénéficie d'un avantage fiscal supplémentaire: le plafond de la cotisation annuelle est relevé de 15 %. Le taux maximum de cotisation n'est donc pas de 8,17 %, mais de 9,40 % du revenu professionnel net (plafonné, le cas échéantvoir ci-après).
Notons enfin qu'en aucun cas, l'affiliation à un régime de solidarité ne peut dépendre du...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Les Pensions Complémentaires Libres Pour Indépendants
- Le Nouveau Régime de la PLCI
- Introduction
- Les travailleurs indépendants
- Les conjoints aidant
- Oú souscrire une pension libre complémentaire?
- Les différents types de pensions libres complémentaires
- La convention ordinaire de pension
- La convention sociale de pension
- Instauration et cessation de la convention de pension
- Les cotisations
- Quels sont les droits acquis du souscripteur? Garantie de rendement et réserves acquises
- Avances et mises en gage autorisées
- Liquidation du contrat
- Quelle information annuelle pour l'indépendant?
- Le régime fiscal des cotisations - Impôts directs
- Le régime fiscal des cotisations - Impôts indirects
- Le régime fiscal des capitaux
- Le régime fiscal des rentes
- Pas de cotisation de solidarité sur les pensions...
- Mais une retenue INAMI
- Tableau de synthése
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