Thank you for your response. I specify in the introduction that each line of the tax return is fed by account balances listed between two numeric ranges of the general chart of accounts (see the example of the FZ line above).
Boxes A2 A9 are completely empty when the TNS business manager pays his own contributions that are not covered by the company …. but not only!
The values you suggest indicating in boxes A9 and A5 are correct if your company is a sole proprietorship, and contributions are recorded to 646 subsidiary accounts. The CFP is not mentioned in box A2 so much as it should be recorded as “taxes and duties” for account 6313.
From your first post, however, I understand that you are the majority owner of an Islamic State company, which changes everything!
I assume your net annual salary is 3000 euros.
Social income and Social Security contributions made to the social organizations of directors of the majority of CIT (and similar) companies are determined by calendar year. They include compensation, dividends received or made available, and mandatory contributions paid throughout the calendar year.
Social income is determined by Article L131-6 of the CSS:
“Contributions to health insurance, maternity insurance, family allowances, and old-age insurance for non-agricultural self-employed persons are based on their income from unpaid activity. It is this income that is used to calculate income tax…”
Income taken into account for income tax is specified in Article 62 of the CGI:
“The amount of the taxable remuneration referred to in the first paragraph, after deducting the contributions and premiums provided for in Article 154 bis, is determined in accordance with the rules stipulated in salaries and wages.”
1) Treatment of contributions at the company level
Social contributions in addition to the CSG of the majority manager is the responsibility of the latter (not the company giving him remuneration). However, the company may bear the contributions of its director, and the meeting of shareholders has to make this decision. When the company bears the contributions of its director, the contributions paid by the company constitute an additional bonus, whatever the nature of the contribution: social or tax contribution, deductible or non-deductible – whatever the basis of these contributions. Contributions: grance bonus or income from the lease.
Pursuant to Section 946-64 of the General Accounting Plan, the entire additional bonus is recorded in Account 641 “Employee Wages”. This additional compensation is tax deductible, in its entirety, from the company’s results.
Once the company has decided to cover all contributions of its director, there is no need, in our opinion, to charge the non-deductible CSG to the director’s current account.
Normally, at the end of the fiscal year, the company must record expenses payable (or prepaid) in respect of residual contribution adjustments to be made during periods prior to the closing date (this is a particular debt whose amounts are known). This accrued fee is deducted from the company’s results.
In short, the contributions a company pays on behalf of its director do not legally qualify as “social contributions” (and are recorded in accounts 646) but as a “salary” recorded in account 641.
In your case, the remuneration recognized in account 641 will be 3,000 + 1,230 = 4,230 EUR
The squares A2, A5, A6, A9 …. of statement 2053 of your package should be zero: they are actually fed only by the amounts charged to accounts 646.
2) Treatment of contributions at the grantor level
- Determine gross income
- The manager pays his social security contributions himself:
Gross income consists of the bonus paid to him or made available to him during the calendar year.
- Subscriptions paid by the company:
To the remuneration paid or made available to him during the (calendar) year, the manager must add all contributions paid by the company on his behalf (during this calendar year).
In our opinion, he would not have added his wages to the fees to be paid in connection with his contributions to Social Security which the company would have accounted for.
- Determining the taxable income of the manager
Taxable income is obtained by deducting the deductible contributions paid in a calendar year from the “gross” income determined over the course of the calendar year.
Contributions deducted from the “total” TNS income defined above consist of all contributions paid in a calendar year (by the director himself or by the company) except for those whose deduction has been excluded by statutory provision (CRDS and non-deductible portion of CSG).
- Determining the social income to be declared to social organizations
The social income will be equal to the financial income from which the real costs will be deducted, other than the costs, fees and interest of borrowing incurred for obtaining social shares.
Social income is increased by “Madelin” contributions and dividends received during the calendar year.
- Determining social security contributions (advertised to social bodies)
Social contributions advertised to social organizations are represented by deductible contributions paid in the calendar year excluding CSG, CFP and “Madelin” deductible contributions.
I hope these explanations are clearer and remain at your disposal for more information,