Les professionnels libéraux sont redevables, auprès du Régime social des indépendants, d’une cotisation maladie-maternité calculée sur l’intégralité de leur revenu d’activité.
Actuellement, son taux s’élève à 6,5 % quel que soit le niveau de ce revenu.
Pour réduire le niveau des prélèvements sociaux des professionnels libéraux dont les revenus sont faibles, le taux de la cotisation due sur les revenus perçus à compter du 1er janvier 2017 sera dégressif, c’est-à-dire fixé entre 3 % et 6,5 %.
Bénéficieront donc d’un taux de cotisation réduit les professionnels libéraux gagnant des revenus annuels inférieurs à un seuil déterminé par décret qui, selon l’étude d’impact du projet de loi de financement de la Sécurité sociale, devrait s’établir à 70 % du plafond annuel de la Sécurité sociale, soit à 27 460 € pour 2017.
En outre, la cotisation maladie-maternité provisionnelle des professionnels libéraux est aujourd’hui calculée sur 19 % du Pass la première année, puis sur 27 % de ce plafond la deuxième. Un décret devrait prévoir une même assiette, fixée à 19 %, pour ces 2 années.
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