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Les bases de calcul des cotisations sociales

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Calculez vos premiers bulletin de salaire : 2ème partie "les bases de calcul des cotisations sociales.

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Les bases de calcul des cotisations sociales

  1. 1. Les cotisations sociales : bases de calcul Tranches et bases. Réussite Formation Conseil 1
  2. 2. La base des cotisations : montants sur lesquels les cotisations sont calculées  Sur le salaire brut, il est retenu différentes charges sociales ou cotisations.  Pour calculer ces cotisations, des bases de calcul sont définies en fonction de l’organisme auquel est reversé les cotisations : URSSAF, Caisses de Retraite Complémentaire (dépendant de l’ARRCO ou de l’AGIRC).  Ces bases de calcul sont soit la totalité du salaire ou une partie du salaire.  Selon les organismes, il existe 2 découpages :  Tranches 1 et 2 pour : caisse de retraite des salariés non cadres.  Tranches A - B - C pour l'URSAFF, Pôle Emploi, Caisse de retraite des cadres.  Ces tranches sont des multiples du plafond de la sécurité sociale qui est de 3170 € par mois. Réussite Formation Conseil 2
  3. 3. Montant des différentes tranches Réussite Formation Conseil 3
  4. 4. Exemple 1 Réussite Formation Conseil 4 NB : ce salarié est non cadre
  5. 5. Exemple 2 – Salaire dépassant le plafond de la sécurité sociale Réussite Formation Conseil 5
  6. 6. Détails de calcul des différentes tranches – Tranche A  Calcul sur la tranche A exclusivement (cotisations FNAL - aide au logement par exemple) : Réussite Formation Conseil 6 1er exemple pour un salaire brut mensuel de 4000 € Plafond de la sécurité sociale ou de la tranche A : 3170 € Le calcul des cotisations se fera sur la base de : 3170 € 2ème exemple pour un salaire brut mensuel de 2000 € Plafond de la tranche A : 3170 € Le calcul des cotisations se fera sur la base de : 2000 €
  7. 7. Détails de calcul des différentes tranches A, B et C  Les cotisations retraite AGIRC (pour les cadres) s’effectuent sur les tranches A + B + C. Réussite Formation Conseil 7 Exemple pour un salaire brut mensuel de 30000 € Plafond de la tranche A : 3170 € Plafond de la tranche B, 3 fois la tranche A : 9510 € Plafond de la tranche C, 4 fois la tranche A : 12680 € Base de calcul des cotisations pour la tranche A : 3170 € Base de calcul des cotisations pour la tranche B : 9510 € Base de calcul pour la tranche C : 30000 - (3170+9510) = 17320. Ce montant est supérieur au plafond de la tranche C. La base de calcul pour la tranche C : 12680 €
  8. 8. Fin de ce cours Réussite Formation Conseil 8

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