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- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
- Les Pensions Complémentaires
- Les Aspects Fiscaux Et Parafiscaux Des Engagements Collectifs de Pension - Assurances de Groupe Et Fonds de Pension
La parafiscalité lors de la constitution de l'engagement collectif
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 | 167-168 |
Page 167
Aucune cotisation ordinaire de sécurité sociale n'est due sur les assurances de groupe.
Des cotisations spéciales doivent cependant être payées.
Page 168
Lorsque les cotisations patronales sont versées au profit de travailleurs salariés, celles-ci sont soumises à une cotisation de 8,86 %. Celle-ci se calcule sur les cotisations et primes patronales payées, hors taxe annuelle sur les contrats d'assurance.
Par contre, dans la mesure où les cotisations personnelles sont retenues sur les rémunérations des travailleurs, celles-ci auront été préalablement soumises aux cotisations normales de sécurité sociale (environ 33 % pour l'employeur et 13,07 % pour le travailleur), de sorte qu'aucune cotisation spéciale n'est due.
Pour les dirigeants d'entreprise sous statut d'indépendant, aucune cotisation à l'INASTI n'est évidemment due sur les cotisations de l'entreprise.
Les cotisations personnelles retenues sur les rémunérations sont neutres pour le calcul des cotisations à l'INASTI qui sont dues sur le revenu net imposable. Ces...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Les Pensions Complémentaires
- Les Aspects Fiscaux et Parafiscaux des Engagements Collectifs de Pension - Assurances de Groupe et Fonds de Pension
- Introduction
- Régime fiscal des cotisations et primes patronales ou de l'entreprise
- Le régime fiscal des cotisations payées par le travailleur ou le dirigeant d'entreprise (les cotisations personnelles)
- Limitation complémentaire à la déduction des cotisations patronales et à la réduction d'impôt des cotisations personnelles
- Entrée en vigueur
- La taxe annuelle sur les contrats d'assurance
- La parafiscalité lors de la constitution de l'engagement collectif
- Le régime fiscal des prestations
- Le régime parafiscal des prestations
- Les plans cafétérias
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