{"id":494,"date":"2011-04-11T15:30:25","date_gmt":"2011-04-11T13:30:25","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=494"},"modified":"2013-07-09T17:16:40","modified_gmt":"2013-07-09T15:16:40","slug":"avs-proprietaire-societe-simple","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2011\/04\/11\/avs-proprietaire-societe-simple\/","title":{"rendered":"AVS et ind\u00e9pendance: comment \u00e7a marche?"},"content":{"rendered":"<h2>On entend souvent qu\u2019il n\u2019est pas n\u00e9cessaire de payer des prestations AVS si l&#8217;on a un trop petit salaire. Est-ce vrai?<!--more--><\/h2>\n<p><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/11\/Fotolia_Sparschwein.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1459\" alt=\"AVS\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/11\/Fotolia_Sparschwein.jpg?resize=690%2C279\" width=\"690\" height=\"279\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/11\/Fotolia_Sparschwein.jpg?w=690&amp;ssl=1 690w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/11\/Fotolia_Sparschwein.jpg?resize=300%2C121&amp;ssl=1 300w\" sizes=\"(max-width: 690px) 100vw, 690px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>La r\u00e9ponse est non. En r\u00e8gle g\u00e9n\u00e9rale, tout salaire est imposable. La loi (LAVS) fait une exception pour les ind\u00e9pendants lorsque\u00a0:<\/p>\n<ol>\n<li>Le revenu provient d\u2019un travail secondaire. Ce qui implique que la personne ait un travail principal.<\/li>\n<li>Ce revenu ne d\u00e9passe pas le montant de CHF 2&#8217;300.-.<\/li>\n<li>Le revenu des personnes occup\u00e9es au sein de la maison doivent dans tous les cas \u00eatre pay\u00e9s. Il en va de m\u00eame concernant les salaires des professionnels du th\u00e9\u00e2tre, de la danse, de l\u2019audio ou vid\u00e9o, de la t\u00e9l\u00e9vision et de la radio.<\/li>\n<\/ol>\n<p>Conclusion : Il est faux de penser que les cotisations AVS ne doivent pas \u00eatre pas \u00eatre vers\u00e9es pour un salaire inf\u00e9rieur de CHF 2&#8217;300.-. Il faut dans tous les cas contr\u00f4ler les trois conditions cit\u00e9es.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On entend souvent qu\u2019il n\u2019est pas n\u00e9cessaire de payer des prestations AVS si l&#8217;on a un trop petit salaire. Est-ce vrai?<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[6,12,5],"tags":[131,65,182,405],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":3064,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-7Y","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/494"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=494"}],"version-history":[{"count":14,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/494\/revisions"}],"predecessor-version":[{"id":2196,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/494\/revisions\/2196"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}