- Accueil
- Livres Et Revues
- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
- Les Pensions Complémentaires Libres Pour Indépendants
- Le Nouveau Régime de la PLCI
Les cotisations
| 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 | 230-231 |
Page 230
Les limites des cotisations qu'un indépendant peut verser dans le cadre de la PLCI sont fixées par un arrêté royal237.
Ces limites peuvent être schématisées comme suit:
- la cotisation annuelle est au minimum de 100 euros (ou 25 euros par trimestre pour l'indépendant qui commence ou cesse son activité dans le courant de l'année);
- la cotisation annuelle est au maximum de 8,17 % des revenus annuels nets, étant entendu que la cotisation annuelle maximale, pour 2005, est de 2.487,20 euros;
- il faut rappeler que cette cotisation maximale est majorée de 15 % si l'indépendant a opté pour une PLCI sociale.
Les revenus professionnels nets auxquels il...
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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