Maître Ludivine JOUHANNY

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Procédures collectives et entreprises en difficultés, Droit des sociétés, Droit immobilier

Barreau : Hauts-de-Seine

Adresse : 121 rue d'Aguesseau 92100 BOULOGNE BILLANCOURT

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Publié le 13/01/2024

Les cotisations sociales du dirigeant : qui est redevable, l'entreprise ou le dirigeant à titre personnel ?

Article juridique - Droit commercial, des affaires et de la concurrence

Par Me Ludivine JOUHANNY

Les cotisations sociales du dirigeant : qui est redevable, l'entreprise ou le dirigeant à titre personnel ?

Les cotisations sociales attachées au dirigeant sont les suivantes :

Assurance maladie et maternité
Indemnités journalières
Retraite de base
Retraite complémentaire
Assurance vieillesse, invalidité, décès
Allocations familiales
Formation professionnelle
CSG : Contribution sociale généralisée/CRDS

Le chef d’entreprise peut avoir 2 statuts :

Le statut d’assimilé salarié
Le statut de travailleur non salarié (TNS)

Statut travailleur non salarié (TNS)	Statut assimilé salarié
Gérant associé unique d’EURL Gérant majoritaire de SARL (+50%) Associé de SNC Entrepreneur individuel	Mandataire social de SASU, SAS ou SA (Président ou DG) Gérant non associé d’EURL Gérant minoritaire ou égalitaire de SARL
Régime de la sécurité sociale des indépendants (SSI)	Régime général de la sécurité sociale (SS)
Qui est redevable des cotisations : le chef d’entreprise ou l’entreprise ?
Chef d’entreprise Cotisations calculées sur la base de ses revenus nets (rémunération et dividendes)	Entreprise Cotisations calculées sur la base du salaire brut
Pas de fiche de paie	Etablissement de fiches de paie

Dans les faits l’entreprise peut sous réserve de l’accord des associés prendre à sa charge le paiement des cotisations sociales du TNS, ce qui devient un avantage en nature (à déclarer). Mais en cas de liquidation judiciaire de l’entreprise, les organismes collecteurs des cotisations sociales (URSSAF, caisse des professions libérales, etc.) vont pouvoir poursuivre le chef d’entreprise TNS en paiement, à titre personnel. Toutefois, les organismes doivent respecter un formalisme de recouvrement (en 2 étapes) et il est toujours possible de négocier. Par ailleurs, une récente jurisprudence (Cass., 08/07/2016, n°16007) semble venir affirmer que les cotisations sociales du TNS sont de nature professionnelles et donc soumises au traitement du Livre VI (et donc à la charge de l’entreprise). A suivre … En cas de difficulté de l'entreprise, il y a lieu dans tous les cas de provisionner le montant des cotisations sociales.