The spouse who works in the company of the entrepreneur must be compulsorily protected. Survivor’s pension and marital status are two topics that must be carefully studied. Absolute experts will explain new commitments and possible options to you. The recent Independent Law changes and modernizes the social status of the co-partner.
No marriage, no widow’s pension!
For many entrepreneurial couples, the notion that is received is the thinking that different marital positions are equal; For them, whether you are married, cohabiting or in PACS, the consequences are the same in terms of social protection. However, nothing could be further from the truth because the legal status of spouses is necessary, contrary to what the younger generations might think that the important thing for him is to love each other … In fact, outside of marriage, there will be no return. Servants! In the event of a divorce, the problem will be even greater. In fact, the protection of the second partner is often not well secured, and therefore, even more than the protection of the first partner, his protection must be organized by taking personal cover.
Uncertainty in the heirs’ pension
Whether you are a government employee, salaried employee or self-employed, the inheritance pension rights will not be the same because everything depends on the affiliation system. Some examples: In the basic scheme for employees, craftsmen and merchants, the minimum age for receiving a pension is 55, at a rate of 54%. For employee supplementary plans, the spouse is not subject to the test of financial resources, and on the other hand in case of remarriage, he is not entitled to the inheritors’ pension. For artisan and merchant supplement plans, survival is subject to a means test (must be less than two Social Security ceilings), but remarriage is possible. Suffice it to say that it is necessary, especially if you are rebuilding your life after a divorce, to study the situation with experts because the topic is complex, and on the day of death after emotional trauma, the financial shock can be severe. …
Social status: three possibilities for the husband
The law provides for the obligation to adopt a status for the participating spouse, based on the choice: the partner spouse, the salaried spouse or the cooperating spouse. In the absence of a permit, the spouse will be considered an employee and, in this case, an unauthorized employee, with all the consequences that this would entail in the event of a conflict between the spouses.
Obtaining the status of the spouse allows the opening of a personal right to insurance for old age, disability, death and temporary incapacity for work (daily allowances) if this is provided to the manager.
Three scenarios for the position of the correlated pair
The rules of compulsory affiliation of a related spouse who participates in the activity are as follows:
|Summary of SARL-linked pair affiliation with IS|
|The affiliate does not participate in the activity||no affiliation|
|Partner and employee||Belonging to the public system of employees|
|A non-managing partner participates in the activity||Affiliation with Social Security for the self-employed.|
Working Spouse: Beware of Unemployment Insurance
In terms of social protection, this situation is the same for the spouse or any employee of the company. On the other hand, a difficulty arises at the level of unemployment insurance, as the Pôle emploi combines the affiliation of salaried spouses with stinginess.
It is therefore necessary that, if the spouse chooses this status, the competent Pôle employee checks that he will actually pay benefits in the event of unemployment. Otherwise, the risk is to pay his contributions without getting any interest.
Cooperating spouse: Several criteria must be met
At the business manager level, he must be a director of a sole proprietorship, a sole partner of EURL, or a majority director of a SARL. As for the cooperating wife, he must perform a regular activity in the company and be married, in a civil partnership or cohabiting, and he does not receive any wages and is not a partner.
It should be noted that henceforth, acre (helping creators and commercial buyers) has been extended to cooperating spouses so that advertising of the spouse’s activity is not a barrier to the establishment of the activity due to the cost of social security contributions. Pay. The entrepreneur must not be a small contractor and must himself benefit from the Acre exemption.
This state has a limited duration: five years. After this period, the husband/wife must continue to regularly engage in professional activity in the company choosing the status of a bound husband or wife. If this is not possible, he is considered to have opted for paid husband/wife status.
Three possible foundations for the contributions of a cooperating spouse
Regarding his social contributions, the cooperating spouse can choose one of the following three options:
Fixed base: 1/3 of the social security ceiling.
– rule without participation: 50% of the income of the business manager;
Participation rule: 50% of the entrepreneur’s income.
He can change options every three years. Illustration based on an example of a businessman whose industrial and commercial profits amount to €48,000:
How do you choose the most appropriate social status?
A priori, differences in social security contributions seem to favor the status of a cooperating spouse: he does not contribute to family allowances and health insurance, but benefits from corresponding benefits in the same way as an employee. However, by incorporating taxes, the differences in disposable income are found to be small.
Employee position is very useful in a certain number of situations. In particular, it allows a manager without an employee to access employee savings via profit sharing, PEE or Pereco. For a manager with non-executive employees who does not want to create employee savings, having his spouse’s executive employee status allows him to be covered under a mandatory retirement contract.
In all other cases, the status of a cooperating spouse should be recommended, since contributions are allowed to be made only for contributions that already provide rights: basic pension, supplementary pension, disability and death guarantees. Regarding the choice of the contribution base, the safest solution is to recommend the option without the participation of a third of the ceiling. In fact, it makes it possible to validate the four retirement quarters; The amount is separate from income and therefore easy to predict.
In short, the most important thing for an entrepreneur is to ensure that his wife has status. Otherwise, the consequences can be very serious: in the event of a dispute, it will be easy for a lawyer to prove hidden action, which can constitute a criminal offense.
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