{"id":5023,"date":"2021-03-15T11:00:54","date_gmt":"2021-03-15T10:00:54","guid":{"rendered":"https:\/\/staging.avixi.be\/?page_id=5023"},"modified":"2026-01-07T13:13:13","modified_gmt":"2026-01-07T12:13:13","slug":"calcul-des-cotisations-sociales","status":"publish","type":"page","link":"https:\/\/avixi.be\/fr\/devenir-independant\/cotisations-sociales\/calcul-des-cotisations-sociales\/","title":{"rendered":"Calcul des cotisations sociales"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1560px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:75%;--awb-order-medium:0;--awb-spacing-right-medium:2.56%;--awb-spacing-left-medium:2.56%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><nav class=\"fusion-breadcrumbs fusion-breadcrumbs-1\" style=\"--awb-breadcrumb-sep:&#039;\/&#039;;\" aria-label=\"Breadcrumb\"><ol class=\"awb-breadcrumb-list\"><li class=\"fusion-breadcrumb-item awb-breadcrumb-sep awb-home\" ><a href=\"https:\/\/avixi.be\/fr\/\" class=\"fusion-breadcrumb-link\"><span >Home<\/span><\/a><\/li><\/ol><\/nav><div class=\"fusion-text fusion-text-1\"><h1 data-fontsize=\"36\" style=\"--fontSize:36; line-height: 1.16; --minFontSize:36;\" data-lineheight=\"41.76px\" class=\"fusion-responsive-typography-calculated\">Calcul des cotisations sociales<\/h1>\n<hr>\n<p>En 2026 vous paierez les cotisations sociales provisoires sur base de votre revenu net imposable d\u2019il y a 3 ans.  (c&rsquo;est-\u00e0-dire votre revenu de 2023). Pour le calcul de vos cotisations sociales provisoires, vos revenus de 2023 sont index\u00e9s. En 2028 ces cotisations sociales seront d\u00e9finitivement recalcul\u00e9es sur vos revenus r\u00e9els en 2024 (sans indexation).<\/p>\n<h2 data-fontsize=\"28\" style=\"--fontSize:28; line-height: 1.2; --minFontSize:28;\" data-lineheight=\"33.6px\" class=\"fusion-responsive-typography-calculated\">Vous \u00eates un travailleur ind\u00e9pendant \u00e9tabli<\/h2>\n<p>Vous aurez le statut de travailleur ind\u00e9pendant \u00e9tabli d\u00e8s votre quatri\u00e8me ann\u00e9e civile compl\u00e8te comme ind\u00e9pendant. Vos provisions de cotisations sont calcul\u00e9es sur vos revenus de travailleur ind\u00e9pendant d&rsquo;il y a 3 ans. Avixi sera inform\u00e9 de vos revenus de 2026 par l&rsquo;administration fiscale apr\u00e8s environ deux ans.  Avixi calculera ensuite vos cotisations d\u00e9finitives pour 2026.<\/p>\n<h2 data-fontsize=\"28\" style=\"--fontSize:28; line-height: 1.2; --minFontSize:28;\" data-lineheight=\"33.6px\" class=\"fusion-responsive-typography-calculated\">R\u00e9duire vos cotisations<\/h2>\n<p>C\u2019est possible que vous pr\u00e9voyez de gagner moins que vos revenus d&rsquo;il y a 3 ans.  Vous pouvez faire une demande de r\u00e9duire vos cotisations. <\/p>\n<h2 data-fontsize=\"28\" style=\"--fontSize:28; line-height: 1.2; --minFontSize:28;\" data-lineheight=\"33.6px\" class=\"fusion-responsive-typography-calculated\">Paiement de cotisations major\u00e9es<\/h2>\n<p>Si vos revenus en 2026 sont sup\u00e9rieurs \u00e0 ceux de 2023, il est pr\u00e9f\u00e9rable que vous payez des cotisations sociales major\u00e9es. Vous \u00e9vitez ainsi un important r\u00e9ajustement en 2028. Ceci est \u00e9galement int\u00e9ressant sur le plan fiscal puisque toutes les cotisations sociales que vous payez sont d\u00e9ductibles \u00e0 100 %.<\/p>\n<h2 data-fontsize=\"28\" style=\"--fontSize:28; line-height: 1.2; --minFontSize:28;\" data-lineheight=\"33.6px\" class=\"fusion-responsive-typography-calculated\">Vous \u00eates un travailleur ind\u00e9pendant d\u00e9butant<\/h2>\n<p>Les trois premi\u00e8res ann\u00e9es civiles compl\u00e8tes de votre activit\u00e9 ind\u00e9pendante, vous \u00eates consid\u00e9r\u00e9 comme travailleur ind\u00e9pendant d\u00e9butant. \u00c9tant donn\u00e9 qu&rsquo;il est impossible de calculer la cotisation provisoire sur vos revenus d&rsquo;il y a 3 ans, il existe 2 possibilit\u00e9s:<\/p>\n<ul>\n<li>soit vous payez les cotisations minimales l\u00e9gales<\/li>\n<li>soit vous payez des cotisations sur votre revenu net imposable estim\u00e9<\/li>\n<\/ul>\n<p>Deux ans plus tard, vous recevez l\u2019\u00e9tat final de vos cotisations. Cela se produit lorsque l\u2019administration fiscale conna\u00eet votre revenu d\u00e9finitif de 2026 et le transmet \u00e0 avixi.<\/p>\n<p>En tant que travailleur ind\u00e9pendant \u00e0 titre principal, la cotisation minimale est calcul\u00e9e sur un revenu annuel de 17 374,08 euros. \u00c0 titre compl\u00e9mentaire, vous \u00eates exon\u00e9r\u00e9 de cotisations si vos revenus ne d\u00e9passent pas 1 922,16 euros.<\/p>\n<h2 data-fontsize=\"28\" style=\"--fontSize:28; line-height: 1.2; --minFontSize:28;\" data-lineheight=\"33.6px\" class=\"fusion-responsive-typography-calculated\">Avez-vous droit \u00e0 une r\u00e9duction pour d\u00e9butants ?<\/h2>\n<p>Si vous vous lancez d\u00e8s le d\u00e9part \u00e0 titre principal, vous pouvez demander une r\u00e9duction pour d\u00e9butant. Cette r\u00e9duction pour d\u00e9butant vous permet de payer des cotisations sociales r\u00e9duites les 4 premiers trimestres. Si vos revenus sont inf\u00e9rieurs \u00e0 8 972,07 euros, prenez contact avec votre gestionnaire de compte d\u2019avixi pour v\u00e9rifier si vous remplissez les conditions.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:7.68%;--awb-spacing-left-medium:7.68%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"640\" title=\"avaxi-6\" src=\"https:\/\/avixi.be\/wp-content\/uploads\/2021\/03\/avaxi-6-960x640.jpg\" alt class=\"img-responsive wp-image-4863\" srcset=\"https:\/\/avixi.be\/wp-content\/uploads\/2021\/03\/avaxi-6-200x133.jpg 200w, https:\/\/avixi.be\/wp-content\/uploads\/2021\/03\/avaxi-6-400x267.jpg 400w, https:\/\/avixi.be\/wp-content\/uploads\/2021\/03\/avaxi-6-600x400.jpg 600w, https:\/\/avixi.be\/wp-content\/uploads\/2021\/03\/avaxi-6-800x533.jpg 800w, https:\/\/avixi.be\/wp-content\/uploads\/2021\/03\/avaxi-6-1200x800.jpg 1200w, https:\/\/avixi.be\/wp-content\/uploads\/2021\/03\/avaxi-6.jpg 1920w\" sizes=\"auto, (max-width: 640px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:2rem;width:100%;\"><div class=\"fusion-separator-border sep-single\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#def0f4;border-top-width:0px;\"><\/div><\/div><div class=\"fusion-text fusion-text-2\"><h3>D\u00e9marrer comme ind\u00e9pendant?<\/h3>\n<p>D\u00e9marrez votre activit\u00e9 en ligne avec le tool avixi.<\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/avixi.be\/fr\/devenir-independant\/affiliations-obligatoires\/demarrer-son-activite-en-ligne\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">D\u00e9marre<\/span><i class=\"fa-angle-right fas awb-button__icon awb-button__icon--default button-icon-right\" aria-hidden=\"true\"><\/i><\/a><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:2rem;width:100%;\"><div class=\"fusion-separator-border sep-single\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#def0f4;border-top-width:0px;\"><\/div><\/div><div class=\"fusion-text fusion-text-3\"><h3 data-fontsize=\"20\" data-lineheight=\"24px\" class=\"fusion-responsive-typography-calculated\" style=\"--fontSize:20; line-height: 1.2; --minFontSize:20;\">Documents<\/h3>\n<ul>\n<li><a href=\"https:\/\/avixi.be\/wp-content\/uploads\/2021\/03\/cotisations-sociales-independant-debutant-2026-1-1.pdf\" target=\"_blank\" rel=\"noopener\">bar\u00e8mes cotisations sociales ind\u00e9pendant debutant <\/a><\/li>\n<\/ul>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:2rem;width:100%;\"><div class=\"fusion-separator-border sep-single\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#def0f4;border-top-width:0px;\"><\/div><\/div><div class=\"fusion-reading-box-container reading-box-container-1\" style=\"--awb-title-color:#002f47;--awb-margin-top:0px;--awb-margin-bottom:20px;\"><div class=\"reading-box\" style=\"background-color:#def2f2;border-width:0px;border-color:#f6f6f6;border-right-width:3px;border-right-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:50px 50px 50px 50px\" href=\"https:\/\/avixi.be\/fr\/contact\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span>Contact<\/span><\/a><h2>Des questions?<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\">\n<p>Prennez contact avec votre gestionnaire de relation client:<\/p>\n<p>Mechelen sur <strong>015 45 12 60<br \/><\/strong>Brugge sur <strong>050 40 65 65<br \/><\/strong>Hasselt sur <strong>011 22 27 46&nbsp; &nbsp; &nbsp; <\/strong>Bruxelles sur&nbsp;<strong>02 743 05 10<\/strong><\/p>\n<p>ou envoyez un e-mail \u00e0 <a href=\"mailto:info@avixi.be\">info@avixi.be<\/a>.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:50px 50px 50px 50px\" href=\"https:\/\/avixi.be\/fr\/contact\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span>Contact<\/span><\/a><\/div><\/div><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":4037,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5023","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/pages\/5023","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/comments?post=5023"}],"version-history":[{"count":6,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/pages\/5023\/revisions"}],"predecessor-version":[{"id":11241,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/pages\/5023\/revisions\/11241"}],"up":[{"embeddable":true,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/pages\/4037"}],"wp:attachment":[{"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/media?parent=5023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}