For a leader, The choice between remuneration and payment of dividends depends on several factors, and varies according to the evolution of his personal situation. Experts from Absolutece indicate the mode of reasoning to follow to best achieve its goals and make the right choices.
If the first motivation that comes to mind is "how to recover the maximum number of cash by making sure to limit social charges and taxes as much as possible", This is far from reflecting the exhaustiveness of possible objectives. The money envelope available to the manager can be devoted to three objectives. Immediate remuneration : the search for the highest amount in the context of arbitration between remuneration and dividends. Potential remuneration : the search for the amount deducted best suited to guarantee the services in the event of a disease, d’accident, disability, and death, even if in this case it is the beneficiaries who will receive it. This is the remuneration that we hope to never have… Attention, Because leaders often tend to consider these contributions as "lost funds". This is not the case because they must be considered as an insurance. Finally, deferred remuneration : the search for the highest amount of retirement. Spontaneously, thirty, A leader will tend to favor the first, and 55, the third. This is a mistake. Earlier the manager developed this three -pointed vision, The more he can optimize his remuneration over time.
SAS dividends soon subject to social charges ?
On the principle, Remuneration rewards work, And dividends remunerate the capital. Avant 2013, Only remuneration, logically, was subject to social charges. But some professions, especially medical, ont, If we can say, diverted the raison d'être of this distinction ; and, To avoid payment of social charges, no longer paid for remuneration, or very little, and favored dividends to "get out" of the cash from their structure. To end these abuses, Since January 1, 2013, The share of dividends collected by the non -employee leader is subject to social charges for the fraction exceeding 10 % of the capital, emission premiums and sums paid into current account. Nowadays, This subjugation does not concern SAS. But until when ? It is a safe bet that the state imposes identical taxation, While the most relevant would rather be establishing an anti-abuse clause.
Social contributions do not always give entitlement to benefits
Contrary to what one might think, paying more compulsory social charges does not always open up more rights. Social protection analysis must take into account the thresholds of triggering services : Right's opening conditions, that is to say the remuneration below which the service is not served ; the cap of services : remuneration beyond which no additional service is acquired. Clear, above a certain remuneration, Even if the leader contributes more, His performances no longer increase. The most "productive" contributions are those based on a pass (social security ceiling). Ensuite, Depending on the type of contributions, We can quickly switch to social "taxes". Productive contributions are reduced as remuneration increases, Especially for salaried leaders. This shows how much redistributive the French system is. Concerning optional contributions, however, The principle is that the more we contribute, the more we touch. And the more remuneration progresses, the more we can tax contributions tax. This trend is even more marked among TNS leaders than among employees.
The precautions to be taken in terms of provident and retirement
In terms of foresight, The majority managers must ensure that their contracts are payable and not compensation ; indeed, in the latter case, The service will be calculated on the remuneration at the time of the liquidation of the service. Suffice to say that if his remuneration has dropped, The manager will have to undergo a real warranty failure. The second question to ask is whether the "majority managers" contracts include dividends in the contributions of contributions and services. Concerning retirement, Whether the manager is TNS or an employee, It is strongly recommended that you never contribute less than 600 hourly minimum wage, the minimum to be awarded four quarters. Ensuite, The best strategy to adopt will depend on the level of remuneration in relation to the number of social security ceilings. There are many other criteria to take into account. All these reasoning and calculations are complex to perform, Because everything is nested ; This is the reason why leaders have every interest in calling on an expert in the subject.
