Réforme des cotisations sociales des travailleurs indépendants
Auteur | Florence Cappuyns |
Actuellement, les indépendants paient des cotisations sociales sur leurs revenus d’il y a trois ans. Ce système relatif au calcul des cotisations sociales n’est pas parfait. En effet, le double mode de calcul et le décalage de trois ans en régime définitif font l’objet de diverses critiques.
L’indépendant qui diminue le rythme de son activité pour des raisons de santé ou pour toute autre raison, continue à être redevable de cotisations sociales calculées sur base des revenus qui sont, dans bien des cas, sans rapport avec les revenus de l’année pour laquelle elles sont dues.
En outre, l’indépendant qui souhaite travailler au-delà de 65 ans doit payer des cotisations calculées sur base de ses revenus provenant de l’activité principale qu’il exerçait avant l’âge de la pension.
C’est pourquoi, une loi du 22 novembre 2013 a été adoptée (Moniteur belge du 6 décembre 2013). Elle engendre une profonde réforme du calcul des cotisations sociales pour les travailleurs indépendants et modifie ainsi l’arrêté royal n° 38 du 27 juillet 1967 organisant le statut social des travailleurs indépendants.
Cette nouvelle loi entrera en vigueur le 1er janvier 2015 et introduira ainsi un nouveau mode de calcul en ce qui concerne les cotisations sociales des indépendants.
Concrètement, à partir de cette date, le montant des cotisations d’indépendant dépendra des revenus de l’année en cours, et non plus des revenus des trois dernières années.
L’un des objectifs poursuivis par cette loi est de disposer d’un système permettant d’être davantage en phase avec la réalité économique. « Dans ce nouveau système, le travailleur indépendant adapte le niveau de ses cotisations à l’évolution de sa situation économique »...
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