{"id":41946,"date":"2022-02-09T13:40:07","date_gmt":"2022-02-09T12:40:07","guid":{"rendered":"https:\/\/mendo.ch\/?p=39547"},"modified":"2022-05-16T09:35:09","modified_gmt":"2022-05-16T07:35:09","slug":"allocations-pour-perte-de-gain-en-raison-du-coronavirus-et-pilier-3a-pour-les-independants%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/mendo.ch\/fr\/allocations-pour-perte-de-gain-en-raison-du-coronavirus-et-pilier-3a-pour-les-independants%ef%bf%bc\/","title":{"rendered":"Allocations pour perte de gain en raison du coronavirus et pilier 3a pour les ind\u00e9pendants\ufffc"},"content":{"rendered":"\n

13.12.2021 – Les ind\u00e9pendants qui ont re\u00e7u des allocations pour perte de gain en raison du coronavirus doivent les d\u00e9clarer comme revenu l’ann\u00e9e fiscale du versement. Des cotisations sociales sont pay\u00e9es sur les allocations pour perte de gain en raison du Coronavirus. Le montant net (apr\u00e8s d\u00e9duction des cotisations sociales) est consid\u00e9r\u00e9 comme revenu imposable.<\/p>\n\n\n\n

En contrepartie, les allocations pour perte de gain en raison du Coronavirus doivent \u00eatre prises en compte dans le calcul du revenu d\u00e9terminant pour la d\u00e9duction du pilier 3a des ind\u00e9pendants. Le versement net (apr\u00e8s d\u00e9duction de l’AVS\/AI\/APG) sert effectivement de base de calcul.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

13.12.2021 – Les ind\u00e9pendants qui ont re\u00e7u des allocations pour perte de gain en raison du coronavirus doivent les d\u00e9clarer comme revenu l’ann\u00e9e fiscale du versement. Des cotisations sociales sont … <\/p>\n

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