Actuellement, les professionnels libéraux affiliés à la Caisse interprofessionnelle de prévoyance et d’assurance vieillesse (Cipav) règlent leurs cotisations sociales personnelles auprès de deux organismes. Ils paient ainsi :
– leurs cotisations d’assurance maladie-maternité, d’indemnités journalières et d’allocations familiales ainsi que la CSG-CRDS auprès de l’Urssaf (ou de la CGSS outre-mer) ;
– leurs cotisations de retraite de base, de retraite complémentaire et d’invalidité-décès à la Cipav.
Mais à compter du 1er janvier 2023, ce sont l’ensemble de leurs cotisations sociales qui seront recouvrées par l’Urssaf, au moyen d’un seul échéancier.
Rappel : relèvent de la Cipav, notamment, les architectes, les géomètres-experts, les ingénieurs-conseils, les ostéopathes, les psychologues, les diététiciens, les moniteurs de ski, les guide-conférenciers, les experts devant les tribunaux et les experts en automobile.
Un interlocuteur unique en matière de cotisations
L’Urssaf deviendra, à compter de 2023, l’interlocuteur unique des professionnels libéraux affiliés à la Cipav pour la collecte et les services liés aux cotisations et contributions sociales (délai de paiement, action sociale, calcul des cotisations sur le revenu estimé…).
La Cipav, elle, continuera de gérer les dossiers de retraite et de prévoyance des libéraux, de leur prodiguer des conseils liés à leur carrière et de leur verser leurs prestations.
À noter : les professionnels libéraux n’ont aucune démarche à effectuer dans le cadre de ce changement.
Une seule et même échéance de paiement
Les libéraux devront régler leurs cotisations de retraite de base, de retraite complémentaire et d’invalidité-décès auprès de l’Urssaf en même temps que les autres cotisations (assurance maladie, allocations familiales et CSG-CRDS). Autrement dit, ces cotisations devront être acquittées mensuellement (au plus tard le 5 ou le 20 de chaque mois) ou bien trimestriellement (au plus tard les 5 février, 5 mai, 5 août et 5 novembre).
Un nouveau calcul des cotisations
Toujours à compter de 2023, le montant des cotisations dues par les libéraux au titre de la retraite complémentaire et de l’assurance invalidité-décès ne sera plus forfaitaire mais proportionnel à leur revenu professionnel (comme c’est déjà le cas en matière de retraite de base).
S’agissant des cotisations de retraite complémentaire, leur taux s’établira à :
– 9 % sur la part des revenus n’excédant pas une fois le plafond annuel de la Sécurité sociale (actuellement fixé à 41 136 €) ;
– et 22 % sur la part des revenus comprise entre une et trois fois le plafond annuel de la Sécurité sociale (soit entre 41 136 et 123 408 € actuellement).
Concernant la cotisation d’invalidité-décès, elle correspondra à 0,5 % du revenu professionnel (pris en compte dans la limite de 1,85 fois le plafond annuel de la Sécurité sociale, soit 76 102 € actuellement). Une cotisation minimale sera toutefois mise en place : le taux de cotisation de 0,5 % s’appliquera alors sur une assiette minimale de revenu fixée à 37 % du plafond annuel de la Sécurité sociale (soit 15 220 € actuellement).
Précision : les modifications touchant au calcul des cotisations sociales doivent encore être officialisées par un arrêté.
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