{"id":526,"date":"2018-03-15T21:58:11","date_gmt":"2018-03-15T20:58:11","guid":{"rendered":"http:\/\/convergence-expertise.com\/?page_id=526"},"modified":"2018-03-15T21:58:11","modified_gmt":"2018-03-15T20:58:11","slug":"statut-fiscal-et-social-du-dirigeant","status":"publish","type":"page","link":"http:\/\/convergence-expertise.com\/index.php\/statut-fiscal-et-social-du-dirigeant\/","title":{"rendered":"Statut fiscal et social du dirigeant"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<ul>\n<li><strong>Fiscalement<\/strong>, la r\u00e9mun\u00e9ration du dirigeant est impos\u00e9e <strong>\u00e0 l\u2019IR<\/strong> dans la rubrique des traitements <strong>et salaires<\/strong> pour\u00a0:\n<ul>\n<li>Le g\u00e9rant majoritaire et minoritaire d\u2019une SARL\u00a0;<\/li>\n<li>Le g\u00e9rant d\u2019une EURL\u00a0;<\/li>\n<li>Le pr\u00e9sident d\u2019une SAS\u00a0;<\/li>\n<li>Le pr\u00e9sident d\u2019une SASU\u00a0;<\/li>\n<li>Le pr\u00e9sident d\u2019une SA.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Par ailleurs, cette r\u00e9mun\u00e9ration est accompagn\u00e9e de charges sociales \u00e0 payer\u00a0: il s\u2019agit <strong>du r\u00e9gime social<\/strong> auquel d\u00e9pend le dirigeant. Ainsi\u00a0les r\u00e9gimes sociaux sont les suivants\u00a0:<\/p>\n<ul>\n<li><strong>Le g\u00e9rant majoritaire\u00a0:<\/strong> au RSI\u00a0;<\/li>\n<li><strong>Le g\u00e9rant minoritaire d\u2019une SARL\u00a0:<\/strong> au r\u00e9gime g\u00e9n\u00e9ral des salari\u00e9s\u00a0;<\/li>\n<li><strong>Le g\u00e9rant d\u2019une EURL<\/strong>: au RSI\u00a0;<\/li>\n<li><strong>Le pr\u00e9sident d\u2019une SAS\u00a0:<\/strong> au r\u00e9gime g\u00e9n\u00e9ral des salari\u00e9s\u00a0;<\/li>\n<li><strong>Le pr\u00e9sident d\u2019une SASU\u00a0:<\/strong> au r\u00e9gime g\u00e9n\u00e9ral des salari\u00e9s\u00a0;<\/li>\n<li><strong>Le pr\u00e9sident d\u2019une SA\u00a0:<\/strong> au r\u00e9gime g\u00e9n\u00e9ral des salari\u00e9s.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_cta h2=\u00a0\u00bbContactez nous pour vous assister dans le cadre de cette mission\u00a0\u00bb txt_align=\u00a0\u00bbcenter\u00a0\u00bb color=\u00a0\u00bbmulled-wine\u00a0\u00bb add_button=\u00a0\u00bbbottom\u00a0\u00bb btn_title=\u00a0\u00bbContactez-nous\u00a0\u00bb btn_style=\u00a0\u00bb3d\u00a0\u00bb btn_color=\u00a0\u00bbprimary\u00a0\u00bb btn_align=\u00a0\u00bbcenter\u00a0\u00bb css_animation=\u00a0\u00bbnone\u00a0\u00bb btn_link=\u00a0\u00bburl:http%3A%2F%2Fconvergence-expertise.com%2Findex.php%2Fconsultation%2F|||\u00a0\u00bb][\/vc_cta][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] Fiscalement, la r\u00e9mun\u00e9ration du dirigeant est impos\u00e9e \u00e0 l\u2019IR dans la rubrique des traitements et salaires pour\u00a0: Le g\u00e9rant majoritaire et minoritaire d\u2019une SARL\u00a0; Le g\u00e9rant d\u2019une EURL\u00a0; Le pr\u00e9sident d\u2019une SAS\u00a0; Le pr\u00e9sident d\u2019une SASU\u00a0; Le pr\u00e9sident d\u2019une SA. &nbsp; Par ailleurs, cette r\u00e9mun\u00e9ration est accompagn\u00e9e de charges sociales \u00e0 payer\u00a0: il s\u2019agit du r\u00e9gime social auquel d\u00e9pend le dirigeant. Ainsi\u00a0les r\u00e9gimes sociaux sont les suivants\u00a0: Le g\u00e9rant majoritaire\u00a0: au RSI\u00a0; Le g\u00e9rant minoritaire d\u2019une SARL\u00a0: au r\u00e9gime g\u00e9n\u00e9ral des salari\u00e9s\u00a0; Le g\u00e9rant d\u2019une EURL: au RSI\u00a0; Le pr\u00e9sident d\u2019une SAS\u00a0: au r\u00e9gime g\u00e9n\u00e9ral des salari\u00e9s\u00a0; Le pr\u00e9sident&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/pages\/526"}],"collection":[{"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/comments?post=526"}],"version-history":[{"count":1,"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/pages\/526\/revisions"}],"predecessor-version":[{"id":528,"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/pages\/526\/revisions\/528"}],"wp:attachment":[{"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/media?parent=526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}