Maître Timo RAINIO

Avocat au barreau de Lyon

Compétences : Droit des sociétés commerciales et professionnelles, Ventes de fonds de commerce, Droit de l'informatique et des télécommunications, Droit de la consommation, Droit du travail et social

Barreau : Lyon

Adresse : 10 rue de la Charité 69002 LYON

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Publié le 10/06/2016

Comment "choisir" son régime social dans une société ?

Article juridique - Droit des sociétés

Par Me Timo RAINIO

Comment "choisir" son régime social dans une société ?

Que "choisir" en régime social lorsque l'on crée une société... le régime TNS ou le régime 'assimilé salarié' ?

LE REGIME SOCIAL DU DIRIGEANT D’ENTREPRISE

Afin de mieux comprendre ce qu'impliquent les charges "sociales" pour le dirigeant d’entreprise ou le créateur d’entreprise, il est proposé une petite note juridique sur les différents régimes sociaux actuels. Le « régime social » concerne la couverture maladie, la prévoyance et la retraite du dirigeant d’entreprise. Le « choix » par un dirigeant d’entreprise d’un régime social a des incidences financières immédiates et futures.

Si le mot « choix » est entre guillemets, c’est parce que le régime de protection sociale du dirigeant sera fonction de la forme de société qu’il dirige et de la nature du mandat social exercé. Le dirigeant peut être soumis à deux régimes de protection sociale différents. Il peut être affilié au régime général de la sécurité sociale, on parle alors du régime des « assimilés salariés » ou il peut être affilié au régime des non-salariés, on parlera alors du régime des « Travailleurs Non-Salariés » (TNS) ou du régime des indépendants.

Lire la suite de l'article ...

Timo RAINIO

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Avocat – Rainio - Lyon www.avocat-rainio.com

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