{"id":2575,"date":"2024-08-12T11:19:00","date_gmt":"2024-08-12T11:19:00","guid":{"rendered":"https:\/\/www.rosarioduarte.pt\/seguranca-social-entidades-contratantes-de-trabalhadores-independentes\/"},"modified":"2026-03-31T17:14:41","modified_gmt":"2026-03-31T17:14:41","slug":"seguranca-social-entidades-contratantes-de-trabalhadores-independentes","status":"publish","type":"post","link":"https:\/\/www.rosarioduarte.pt\/fr\/seguranca-social-entidades-contratantes-de-trabalhadores-independentes\/","title":{"rendered":"S\u00e9curit\u00e9 Sociale : Entit\u00e9s Contractantes de Travailleurs Ind\u00e9pendants"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Qui sont les \u201centit\u00e9s contractantes\u201d ?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>Pour la S\u00e9curit\u00e9 Sociale, il s\u2019agit des soci\u00e9t\u00e9s ou entrepreneurs individuels qui b\u00e9n\u00e9ficient de <strong>plus de 50%<\/strong> de l\u2019activit\u00e9 annuelle d\u2019un travailleur ind\u00e9pendant. Les soci\u00e9t\u00e9s appartenant au m\u00eame groupe sont consid\u00e9r\u00e9es comme une seule entit\u00e9 pour ce calcul.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quelles sont les cons\u00e9quences ?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>Les entit\u00e9s ainsi qualifi\u00e9es doivent verser des cotisations calcul\u00e9es sur le montant factur\u00e9 par le professionnel :<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taux de 7% lorsque la facturation d\u00e9passe <strong>50%<\/strong> du revenu annuel total du travailleur.<\/li>\n\n\n\n<li>Taux de 10% lorsque cette part d\u00e9passe <strong>80%<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Comment les cotisations sont\u2011elles appel\u00e9es ?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>L\u2019Institut de la S\u00e9curit\u00e9 Sociale identifie les entit\u00e9s contractantes \u00e0 partir des donn\u00e9es de la d\u00e9claration de revenus (IRS Mod\u00e8le 3) du travailleur ind\u00e9pendant, puis notifie officiellement le montant \u00e0 payer. Comme les entreprises n\u2019ont pas acc\u00e8s aux revenus totaux du travailleur aupr\u00e8s d\u2019autres clients, il est difficile d\u2019anticiper cette charge, ce qui peut cr\u00e9er des tensions de tr\u00e9sorerie. Avec un <strong>d\u00e9lai de prescription de 5 ans<\/strong>, de nombreuses entit\u00e9s peuvent recevoir des notifications importantes portant sur plusieurs ann\u00e9es ant\u00e9rieures<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>T\u00e2nia Franco | <a href=\"mailto:info@rosarioduarte.pt\">info@rosarioduarte.pt<\/a><br>\u00a0<br><a class=\"btn gray\" href=\"http:\/\/eepurl.com\/gyHAu1\" target=\"_blank\" rel=\"noopener\">Inscrivez-vous \u00e0 notre Newsletter<\/a><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h5 class=\"wp-block-heading ql-heading\"><strong>Contactez-nous <a href=\"https:\/\/www.rosarioduarte.pt\/fr\/contacts\/\">ici<\/a> et planifiez votre r\u00e9union.<\/strong><\/h5>\n","protected":false},"excerpt":{"rendered":"<p>Qui sont les \u201centit\u00e9s contractantes\u201d ? Pour la S\u00e9curit\u00e9 Sociale, il s\u2019agit des soci\u00e9t\u00e9s ou [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2575","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts\/2575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/comments?post=2575"}],"version-history":[{"count":2,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts\/2575\/revisions"}],"predecessor-version":[{"id":2583,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts\/2575\/revisions\/2583"}],"wp:attachment":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/media?parent=2575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/categories?post=2575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/tags?post=2575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}