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Il revient sur les différents éléments à prendre en compte pour ce choix et la structure la mieux adaptée à chaque situation.",{"metadata":251,"sys":254,"fields":262},{"tags":252,"concepts":253},[],[],{"space":255,"id":257,"type":182,"createdAt":258,"updatedAt":258,"environment":259,"publishedVersion":187,"revision":261,"locale":29},{"sys":256},{"type":13,"linkType":14,"id":15},"5Ew64GpZvGUeFpJRdY795f","2022-04-08T10:59:10.764Z",{"sys":260},{"id":22,"type":13,"linkType":23},1,{"title":263,"description":54,"file":264},"Bonnes Pratiques Retards Paiement",{"url":265,"details":266,"fileName":271,"contentType":198},"//images.ctfassets.net/b76knntgaaiu/5Ew64GpZvGUeFpJRdY795f/4aef4d1a3e296c4d0412c77a3102d466/Bonnes_Pratiques_Retards_Paiement.png",{"size":267,"image":268},21531,{"width":269,"height":270},550,400,"Bonnes_Pratiques_Retards_Paiement.png",{"data":273,"content":274,"nodeType":37},{},[275,309,326,333,341,349,374,381,396,403,419,448,455,470,477,484,488,517,524,539,568,575,594,601,608,615,622,634,651,663,679,698,705,712,739,754,761,764,771],{"data":276,"content":277,"nodeType":50},{},[278,281,292,296,305],{"data":279,"marks":280,"value":54,"nodeType":45},{},[],{"data":282,"content":284,"nodeType":291},{"uri":283},"https://www.linkedin.com/in/nathaniel-abittan-479291108/",[285],{"data":286,"marks":287,"value":290,"nodeType":45},{},[288],{"type":289},"underline","Nathaniel Abittan","hyperlink",{"data":293,"marks":294,"value":295,"nodeType":45},{},[]," est expert-comptable et commissaire aux comptes. Peu après l’obtention de son diplôme, en 2020, il fonde son propre cabinet : ",{"data":297,"content":299,"nodeType":291},{"uri":298},"https://www.navi-partners.com/",[300],{"data":301,"marks":302,"value":304,"nodeType":45},{},[303],{"type":289},"Navi Partners",{"data":306,"marks":307,"value":308,"nodeType":45},{},[],".",{"data":310,"content":311,"nodeType":50},{},[312,316,322],{"data":313,"marks":314,"value":315,"nodeType":45},{},[],"Comme tout expert-comptable qui se lance, ",{"data":317,"marks":318,"value":321,"nodeType":45},{},[319],{"type":320},"bold","Nathaniel s’est posé la question de la structure juridique la plus adaptée pour lancer son cabinet",{"data":323,"marks":324,"value":325,"nodeType":45},{},[],". Il revient sur les différents éléments à prendre en compte pour ce choix et la structure la mieux adaptée à chaque situation.",{"data":327,"content":328,"nodeType":50},{},[329],{"data":330,"marks":331,"value":332,"nodeType":45},{},[],"⚠️ Cet article est un panorama des cas les plus fréquents ; il ne constitue donc pas une liste exhaustive des options possibles.",{"data":334,"content":335,"nodeType":340},{},[336],{"data":337,"marks":338,"value":339,"nodeType":45},{},[],"Comment souhaitez-vous être rémunéré•e ?","heading-2",{"data":342,"content":343,"nodeType":348},{},[344],{"data":345,"marks":346,"value":347,"nodeType":45},{},[],"Bénéficiez-vous de l’allocation chômage ?","heading-3",{"data":350,"content":351,"nodeType":50},{},[352,356,361,365,370],{"data":353,"marks":354,"value":355,"nodeType":45},{},[],"Avant toute chose, si vous bénéficiez de l’allocation chômage, il faut rappeler que ",{"data":357,"marks":358,"value":360,"nodeType":45},{},[359],{"type":320},"Pôle Emploi ne permet pas de cumuler deux rémunérations du travail. En revanche, cumuler rémunération du travail ",{"data":362,"marks":363,"value":364,"nodeType":45},{},[],"(fiche de paie) ",{"data":366,"marks":367,"value":369,"nodeType":45},{},[368],{"type":320},"et du capital est autorisé",{"data":371,"marks":372,"value":373,"nodeType":45},{},[]," ; par exemple : toucher l’allocation chômage et des dividendes.",{"data":375,"content":376,"nodeType":50},{},[377],{"data":378,"marks":379,"value":380,"nodeType":45},{},[],"Dans la plupart des cas, quand on obtient son diplôme d’expertise comptable, on a trois ans de “stage” derrière soi. L’appellation “stage” est ici trompeuse : les experts-comptables “stagiaires” sont employés en CDI.",{"data":382,"content":383,"nodeType":50},{},[384,388,393],{"data":385,"marks":386,"value":387,"nodeType":45},{},[],"Pour monter son propre cabinet, le jeune diplômé doit donc quitter son travail. Il peut démissionner ou ",{"data":389,"marks":390,"value":392,"nodeType":45},{},[391],{"type":320},"négocier avec son employeur afin d’obtenir une rupture conventionnelle qui lui permettra de bénéficier de l’allocation chômage",{"data":394,"marks":395,"value":308,"nodeType":45},{},[],{"data":397,"content":398,"nodeType":348},{},[399],{"data":400,"marks":401,"value":402,"nodeType":45},{},[],"Deux modes de rémunération possibles",{"data":404,"content":405,"nodeType":50},{},[406,410,415],{"data":407,"marks":408,"value":409,"nodeType":45},{},[],"La première : ",{"data":411,"marks":412,"value":414,"nodeType":45},{},[413],{"type":320},"être président non-appointé en SAS, continuer à recevoir l’allocation chômage et constituer votre propre patrimoine par des investissements",{"data":416,"marks":417,"value":418,"nodeType":45},{},[]," (immobiliers, assurance vie, crypto-monnaies…). C’est la structure qu’a adoptée Nathaniel par exemple, qui la recommande notamment si vous n’avez pas d’associé.",{"data":420,"content":421,"nodeType":50},{},[422,426,431,435,444],{"data":423,"marks":424,"value":425,"nodeType":45},{},[],"Si vous optez pour une SAS, ",{"data":427,"marks":428,"value":430,"nodeType":45},{},[429],{"type":320},"Nathaniel recommande de choisir l’option d’imposition à l’impôt sur le revenu ",{"data":432,"marks":433,"value":434,"nodeType":45},{},[],"— et non à l’impôt sur les sociétés (",{"data":436,"content":438,"nodeType":291},{"uri":437},"https://bofip.impots.gouv.fr/bofip/3601-PGP.html/identifiant%3DBOI-BIC-CHAMP-70-20-40-20-20140325#:~:text=En%20application%20du%20III%20de,l'option%20s'applique.",[439],{"data":440,"marks":441,"value":443,"nodeType":45},{},[442],{"type":289},"article 239 bis AB du Code Général des Impôts",{"data":445,"marks":446,"value":447,"nodeType":45},{},[],") dans le cas où vous comptez appréhender tout le bénéfice de la société et que votre impôt sur le revenu est optimisé (foyer fiscal avec plusieurs parts, réductions et crédits d’impôts imputables, etc...). ",{"data":449,"content":450,"nodeType":50},{},[451],{"data":452,"marks":453,"value":454,"nodeType":45},{},[],"💡 Cette option est disponible pour une durée maximale de 5 exercices.",{"data":456,"content":457,"nodeType":50},{},[458,462,467],{"data":459,"marks":460,"value":461,"nodeType":45},{},[],"💡 Hors cas particuliers, l’allocation chômage dure au maximum 2 ans. Quand vous la recevez, vous cotisez à la Sécurité Sociale et pour votre retraite. ",{"data":463,"marks":464,"value":466,"nodeType":45},{},[465],{"type":320},"À l’issue de ces 2 années, Nathaniel recommande de coupler bulletins de paie — afin de vous ouvrir des droits à la retraite et à la Sécurité Sociale — et dividendes",{"data":468,"marks":469,"value":308,"nodeType":45},{},[],{"data":471,"content":472,"nodeType":50},{},[473],{"data":474,"marks":475,"value":476,"nodeType":45},{},[],"⚠️ Les bulletins de paie sont très fortement — 75% — imposés en SAS ; mieux vaut donc les faire au minimum légal et compléter avec les dividendes, moins imposés. Il vous faudra alors choisir si vous êtes rémunéré pour votre mandat social — auquel cas, vous ne serez pas soumis au Code du Travail — ou au titre d’une fonction technique.",{"data":478,"content":479,"nodeType":50},{},[480],{"data":481,"marks":482,"value":483,"nodeType":45},{},[],"💡Bon à savoir : tous les frais engagés personnellement — les indemnités kilométriques par exemple — pour le compte de la société pourront être remboursés à tout moment, sans cotisation sociale ni impôt sur le revenu.",{"data":485,"content":486,"nodeType":487},{},[],"hr",{"data":489,"content":490,"nodeType":50},{},[491,495,500,504,513],{"data":492,"marks":493,"value":494,"nodeType":45},{},[],"La seconde : ",{"data":496,"marks":497,"value":499,"nodeType":45},{},[498],{"type":320},"opter pour une SARL et tirer de l’argent directement de votre cabinet.",{"data":501,"marks":502,"value":503,"nodeType":45},{},[]," Dans le cas où vous serez gérant majoritaire (",{"data":505,"content":507,"nodeType":291},{"uri":506},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019288260/",[508],{"data":509,"marks":510,"value":512,"nodeType":45},{},[511],{"type":289},"article 62 du Code Général des Impôts",{"data":514,"marks":515,"value":516,"nodeType":45},{},[],"), vous n’aurez pas besoin d’établir une fiche de paie. ",{"data":518,"content":519,"nodeType":348},{},[520],{"data":521,"marks":522,"value":523,"nodeType":45},{},[],"💡 Au sujet de la retraite",{"data":525,"content":526,"nodeType":50},{},[527,531,536],{"data":528,"marks":529,"value":530,"nodeType":45},{},[],"Si vous optez pour une SAS à l’IR, alors attention : ",{"data":532,"marks":533,"value":535,"nodeType":45},{},[534],{"type":320},"vous ne recevrez pas de bulletins de paie et ne cotiserez donc pas à la retraite du régime général ni à la Sécurité Sociale",{"data":537,"marks":538,"value":308,"nodeType":45},{},[],{"data":540,"content":541,"nodeType":50},{},[542,546,551,555,564],{"data":543,"marks":544,"value":545,"nodeType":45},{},[],"Pour ce qui concerne la prévoyance et la mutuelle, il est possible de souscrire à un contrat privé ; quant à la Sécurité Sociale, depuis le 1er janvier 2016, ",{"data":547,"marks":548,"value":550,"nodeType":45},{},[549],{"type":320},"toute personne résidant, même si ce n’est pas fiscalement, en France depuis 3 mois bénéficie de la Protection Universelle Maladie",{"data":552,"marks":553,"value":554,"nodeType":45},{},[]," (",{"data":556,"content":558,"nodeType":291},{"uri":557},"https://www.cleiss.fr/actu/2016/1601-puma.html",[559],{"data":560,"marks":561,"value":563,"nodeType":45},{},[562],{"type":289},"PUMA",{"data":565,"marks":566,"value":567,"nodeType":45},{},[],") — pas d’inquiétude donc de ce côté-là.",{"data":569,"content":570,"nodeType":50},{},[571],{"data":572,"marks":573,"value":574,"nodeType":45},{},[],"Reste la question de la retraite : il faudra vous former un patrimoine de façon à vous constituer une retraite autrement que par les cotisations.",{"data":576,"content":577,"nodeType":50},{},[578,582,591],{"data":579,"marks":580,"value":581,"nodeType":45},{},[],"Bien évidemment, la retraite complémentaire étant obligatoire pour les experts-comptables, vous cotiserez auprès de la ",{"data":583,"content":585,"nodeType":291},{"uri":584},"https://www.cavec.fr/fr/accueil-2",[586],{"data":587,"marks":588,"value":590,"nodeType":45},{},[589],{"type":289},"CAVEC",{"data":592,"marks":593,"value":308,"nodeType":45},{},[],{"data":595,"content":596,"nodeType":50},{},[597],{"data":598,"marks":599,"value":600,"nodeType":45},{},[],"💡 Bon à savoir : en contrepartie des charges sociales auprès de la SSI, le statut de Travailleur Non Salarié (TNS) ouvre des droits à la retraite.",{"data":602,"content":603,"nodeType":50},{},[604],{"data":605,"marks":606,"value":607,"nodeType":45},{},[],"💡 Si vous possédez déjà une société en SARL, alors mieux vaut adopter la SAS pour vos autres sociétés : ainsi, vous ne cotiserez pas deux fois pour le même service. 🙂",{"data":609,"content":610,"nodeType":340},{},[611],{"data":612,"marks":613,"value":614,"nodeType":45},{},[],"Avez-vous, ou prévoyez-vous d’avoir, un•e associé•e ?",{"data":616,"content":617,"nodeType":50},{},[618],{"data":619,"marks":620,"value":621,"nodeType":45},{},[],"Cette question est particulièrement importante et doit être examinée même si vous n’avez pas (encore) trouvé d’associé•e ; si vous prévoyez d’en avoir un•e (ou plusieurs), une certaine souplesse dans les statuts de votre société vous sera utile.",{"data":623,"content":624,"nodeType":50},{},[625,630],{"data":626,"marks":627,"value":629,"nodeType":45},{},[628],{"type":320},"Si vous voulez vous associer, alors la SAS, et la grande liberté dans la rédaction des statuts qu’elle autorise, vous intéressera ",{"data":631,"marks":632,"value":633,"nodeType":45},{},[],"— notamment pour les clauses de cession d’actions ou les clauses d’agrément.",{"data":635,"content":636,"nodeType":50},{},[637,641,647],{"data":638,"marks":639,"value":640,"nodeType":45},{},[],"La SAS vous permet de rédiger, en quelque sorte, des statuts “sur mesure” — à condition bien sûr qu’ils ne comportent pas de clause dite léonine, c’est-à-dire abusive. 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