{"id":26589,"date":"2023-01-18T14:23:52","date_gmt":"2023-01-18T13:23:52","guid":{"rendered":"https:\/\/pareto.be\/?post_type=silo&p=26589"},"modified":"2023-01-18T14:26:16","modified_gmt":"2023-01-18T13:26:16","slug":"cotisation-speciale-securite-sociale","status":"publish","type":"silo","link":"https:\/\/pareto.be\/fr\/tout-savoir\/optimisation-fiscale\/revenus-professionnels\/employes\/cotisation-speciale-securite-sociale\/","title":{"rendered":"Revenus d\u2019employ\u00e9 : Cotisation sp\u00e9ciale de s\u00e9curit\u00e9 sociale"},"content":{"rendered":"

Imagin\u00e9e pour les salari\u00e9s, \u00e0 l\u2019instar de ce qui existe pour les ind\u00e9pendants, cette cotisation frappe leurs revenus sous la forme d\u2019un pr\u00e9l\u00e8vement \u00e0 la source, c\u2019est-\u00e0-dire lors du paiement du salaire par l\u2019employeur, et est fiscalement non d\u00e9ductible. En pratique, l\u2019employeur doit retenir un montant sur le salaire net vers\u00e9 \u00e0 son employ\u00e9, et chaque trimestre en verser le total \u00e0 l\u2019ONSS (Office National de S\u00e9curit\u00e9 Sociale). S\u2019agissant d\u2019une retenue \u00e0 la source, ce n\u2019est qu\u2019au moment de la d\u00e9claration d\u2019imp\u00f4ts annuelle et de la r\u00e9ception de l\u2019AER que sera d\u00e9termin\u00e9 si les cotisations sp\u00e9ciales pr\u00e9lev\u00e9es ont \u00e9t\u00e9 suffisamment ponctionn\u00e9es ou non. Selon le r\u00e9sultat, l\u2019administration r\u00e9clamera ou non la diff\u00e9rence, dans le m\u00eame ordre d\u2019id\u00e9e que l\u2019imp\u00f4t des personnes physiques avec les pr\u00e9comptes professionnels. L\u2019administration fiscale est, de son c\u00f4t\u00e9, inform\u00e9e de ces retenues par le biais de la Caisse d\u2019assurances sociales, qui assure la d\u00e9claration des montants.<\/p>\n

Le montant de la retenue d\u00e9pend de plusieurs facteurs, comme le montant de la r\u00e9mun\u00e9ration du salari\u00e9, le fait qu\u2019il soit mari\u00e9 ou cohabitant, etc. Selon le cas, le niveau de revenu du m\u00e9nage et le statut du conjoint seront \u00e9galement pris en compte.<\/p>\n

En moyenne, ces retenues de cotisations sur salaire net oscillent entre 10 et 65 euros par mois, pour un maximum annuel d\u2019environ 750 euros.<\/p>\n","protected":false},"excerpt":{"rendered":"

Imagin\u00e9e pour les salari\u00e9s, \u00e0 l\u2019instar de ce qui existe pour les ind\u00e9pendants, cette cotisation frappe leurs revenus sous la forme d\u2019un pr\u00e9l\u00e8vement \u00e0 la source, c\u2019est-\u00e0-dire lors du paiement du salaire par l\u2019employeur, et est fiscalement non d\u00e9ductible. En pratique, l\u2019employeur doit retenir un montant sur le salaire net vers\u00e9 \u00e0 son employ\u00e9, et […]<\/p>\n","protected":false},"featured_media":26590,"parent":17931,"menu_order":0,"template":"","class_list":["post-26589","silo","type-silo","status-publish","has-post-thumbnail","hentry"],"acf":{"alternate_title":"Revenus d\u2019employ\u00e9 : Cotisation sp\u00e9ciale de s\u00e9curit\u00e9 sociale","introduction":"

Parmi les charges rencontr\u00e9es en Belgique sur les revenus du travail, on retrouve ce qu\u2019on appelle la cotisation sp\u00e9ciale pour la s\u00e9curit\u00e9 sociale.<\/p>\n","silo_children":""},"yoast_head":"\nRevenus d'employ\u00e9 et cotisation sp\u00e9ciale de s\u00e9curit\u00e9 sociale<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez dans cet article ce qu'il faut savoir sur la Cotisation sp\u00e9ciale de s\u00e9curit\u00e9 sociale en mati\u00e8re de revenus d'employ\u00e9\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pareto.be\/fr\/tout-savoir\/optimisation-fiscale\/revenus-professionnels\/employes\/cotisation-speciale-securite-sociale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revenus d'employ\u00e9 et cotisation sp\u00e9ciale de 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