Home / france / Withdrawal at the source: the amount that is collected by the social security of the self-employed is incorrect

Withdrawal at the source: the amount that is collected by the social security of the self-employed is incorrect




Social security for the self-employed (ex-RSI) indicates that the "deduction of the net amount of the pension after deduction of all social charges, and not only of the deductible CSG", should be applied.

This is not a miscalculation, but a conscious choice for the social security of the self-employed, because the system of the social system of the self-employed (RSI) does not allow it to do otherwise …

For pensioners, the withholding tax is in the form of a withholding tax levied directly by the various pension funds on the pensions they pay to them. This deduction must in principle be calculated on the net taxable amount and not on the net amount paid. It is obtained by deducting the deductible part of the general social premium (CSG) from the pensioners covered by it, the gross amount of the pension.

For example, for a pensioner who is subject to the CSG at the standard rate of 8.3% and who receives a gross pension of 760 euros, the net amount before tax is 690.84 euros, while the deduction must be calculated on the basis of the taxable amount. just that is 715.16 euros.

This is indeed what the pension insurance or the Agirc and Arrco.

But not the social security of the self-employed (formerly RSI) which applies the "tax on the net amount of pensions after deducting all social security contributions, not just the deductible CSG", as specified after several reminders, without any other explanation, the pension fund of Ile -de-France Ouest in response to a pensioner who questioned him about this anomaly.

The Social Security of the self-employed, questioned by us, told us that it was not, as feared for this pensioner, a miscalculation, but a deliberate choice to admit the regime to the appointment in January 2019. Because the computer system of the regime that does not allow them.

Find this article on LeMonde.fr


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