{"id":38121,"date":"2023-12-11T17:14:56","date_gmt":"2023-12-11T15:14:56","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=38121"},"modified":"2023-12-11T17:14:59","modified_gmt":"2023-12-11T15:14:59","slug":"elus-locaux-cotiser-retraite","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/12\/11\/elus-locaux-cotiser-retraite\/","title":{"rendered":"\u00c9lus locaux\u00a0: possibilit\u00e9s de cotiser pour la retraite"},"content":{"rendered":"\n<p>\u00c0 l\u2019inverse, si le montant de ces indemnit\u00e9s est inf\u00e9rieur ou \u00e9gal \u00e0 ce seuil, deux cas de figure sont possibles&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019\u00e9lu a cess\u00e9 toute autre activit\u00e9 professionnelle&nbsp;: la totalit\u00e9 de ses indemnit\u00e9s d\u2019\u00e9lus est \u00e9galement soumise \u00e0 cotisations, \u00e0 condition de faire partie de la liste des \u00e9lus concern\u00e9s par cette disposition (maires et adjoints au maire, pr\u00e9sident ou les vice-pr\u00e9sidents ayant d\u00e9l\u00e9gation de l\u2019ex\u00e9cutif du conseil d\u00e9partemental, r\u00e9gional ou conseil ex\u00e9cutif de Corse, membres du conseil de la communaut\u00e9 de communes\u2026)<\/li>\n\n\n\n<li>L\u2019\u00e9lu n\u2019est pas dans la limite ci-dessus, et\/ou est affili\u00e9 par ailleurs (car il a conserv\u00e9 un autre emploi) \u00e0 un r\u00e9gime obligatoire de S\u00e9curit\u00e9 sociale&nbsp;: ses indemnit\u00e9s sont exon\u00e9r\u00e9es de cotisations, \u00e0 l\u2019exception de la CSG\/CRDS qui reste due.<\/li>\n<\/ul>\n\n\n\n<p><em><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026790815\" target=\"_blank\" rel=\"noreferrer noopener\">Article L382-31 de la S\u00e9curit\u00e9 sociale<\/a><\/em><\/p>\n\n\n\n<p>Pour ces \u00e9lus qui ne cotisent pas, la loi sur la r\u00e9forme des retraites d\u2019avril dernier a introduit la possibilit\u00e9 d\u2019\u00eatre <strong>assujetti aux m\u00eames cotisations<\/strong> que ceux soumis de mani\u00e8re obligatoire, mais uniquement s\u2019ils le demandent.<\/p>\n\n\n\n<p><em><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/article_jo\/JORFARTI000047445110\" target=\"_blank\" rel=\"noreferrer noopener\">Article 23 de la Loi n\u00b0 2023-270 du 14 avril 2023 de financement rectificative de la S\u00e9curit\u00e9 sociale pour 2023<\/a><\/em><\/p>\n\n\n\n<p>Un d\u00e9cret vient de fixer les modalit\u00e9s selon lesquelles cette facult\u00e9 s\u2019exerce.<\/p>\n\n\n\n<p>La demande d\u2019assujettissement des indemnit\u00e9s de fonction aux cotisations de S\u00e9curit\u00e9 sociale est adress\u00e9e par l\u2019\u00e9lu \u00e0 sa collectivit\u00e9 territoriale par tout moyen conf\u00e9rant date certaine \u00e0 sa r\u00e9ception.<\/p>\n\n\n\n<p>Les <strong>cotisations sociales<\/strong> sont dues \u00e0 compter du premier jour du mois suivant la r\u00e9ception par la collectivit\u00e9 territoriale de la demande pour la dur\u00e9e du mandat restant \u00e0 courir.<\/p>\n\n\n\n<p>Au cours de son mandat, l\u2019\u00e9lu qui a demand\u00e9 \u00e0 cotiser, peut tout \u00e0 fait finalement y renoncer, et cela \u00e0 tout moment et dans les m\u00eames conditions.<\/p>\n\n\n\n<p>Quant \u00e0 la demande de versement pour la retraite au titre des p\u00e9riodes pendant lesquelles ils \u00e9taient membre d\u2019organe d\u00e9lib\u00e9rant, elle doit \u00eatre adress\u00e9e&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>au r\u00e9gime des salari\u00e9s agricoles d\u00e8s lors que l\u2019assur\u00e9 est ou a \u00e9t\u00e9 affili\u00e9 au r\u00e9gime g\u00e9n\u00e9ral&nbsp;;<\/li>\n\n\n\n<li>au r\u00e9gime g\u00e9n\u00e9ral ou au r\u00e9gime des salari\u00e9s agricoles au choix de l\u2019assur\u00e9 d\u00e8s lors qu\u2019il est ou a \u00e9t\u00e9 affili\u00e9 dans ces deux r\u00e9gimes&nbsp;;<\/li>\n\n\n\n<li>au r\u00e9gime g\u00e9n\u00e9ral pour les autres assur\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p>Ces nouvelles dispositions sont applicables aux indemnit\u00e9s de fonctions aff\u00e9rentes&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>aux mandats d\u00e9butant \u00e0 compter du 1<sup>er<\/sup> septembre 2023&nbsp;;<\/li>\n\n\n\n<li>aux mandats en cours au 1<sup>er<\/sup> septembre 2023, au titre de la p\u00e9riode post\u00e9rieure \u00e0 cette date.<\/li>\n<\/ul>\n\n\n\n<p><em><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048010873\" target=\"_blank\" rel=\"noreferrer noopener\">D\u00e9cret n\u00b0 2023-838 du 30 ao\u00fbt 2023 relatif \u00e0 la mise en \u0153uvre pour les \u00e9lus locaux de la facult\u00e9 de cotisation et de la prise en compte des p\u00e9riodes de mandats pour les versements pour la retraite pr\u00e9vues \u00e0 l\u2019article 23 de la LFRSS pour 2023<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019inverse, si le montant de ces indemnit\u00e9s est inf\u00e9rieur ou \u00e9gal \u00e0 ce seuil, deux cas de figure sont possibles&nbsp;: Article L382-31 de la S\u00e9curit\u00e9 sociale Pour ces \u00e9lus qui ne cotisent pas, la loi sur la r\u00e9forme des retraites d\u2019avril dernier a introduit la possibilit\u00e9 d\u2019\u00eatre assujetti aux m\u00eames cotisations que ceux soumis [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":38126,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,6],"tags":[],"class_list":["post-38121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-fonction-publique"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c9lus locaux\u00a0: possibilit\u00e9s de cotiser pour la retraite - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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