{"id":49755,"date":"2008-09-12T11:49:17","date_gmt":"2008-09-12T09:49:17","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/la-c-s-g-c-r-d-s.html"},"modified":"2021-12-08T10:32:41","modified_gmt":"2021-12-08T09:32:41","slug":"la-c-s-g-c-r-d-s","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/la-c-s-g-c-r-d-s.html","title":{"rendered":"La C.S.G.\/C.R.D.S."},"content":{"rendered":"

> <\/strong>Pour les pensions de retraites
\n<\/strong><\/p>\n

La C.S.G.<\/strong> (contribution sociale g\u00e9n\u00e9ralis\u00e9e) et la C.R.D.S.<\/strong> (contribution au remboursement de la dette sociale) dont les taux sont pour l\u2019instant fix\u00e9s respectivement \u00e0 6,60% et \u00e0 0,5%, sont pr\u00e9lev\u00e9es sur le montant de pension de retraite<\/strong>. Comme pour les retenues sur les salaires que vous touchiez auparavant, les contributions sociales sont calcul\u00e9es sur le montant brut de la pension et de la majoration pour enfants.<\/p>\n

Vous pouvez \u00eatre exon\u00e9r\u00e9 de la C.S.G. et de la C.R.D.S. dans les situations suivantes<\/em> :<\/p>\n

vous n’\u00eates pas domicili\u00e9 fiscalement en France pour l’application de l’imp\u00f4t sur le revenu au moment de la perception de la pension. Dans ce cas, en revanche, une cotisation d’assurance maladie est pr\u00e9lev\u00e9e sur votre pension; vous b\u00e9n\u00e9ficiez d’un avantage de vieillesse ou d’invalidit\u00e9 attribu\u00e9 sous condition de ressources ; votre revenu fiscal de r\u00e9f\u00e9rence est inf\u00e9rieur \u00e0 un certain seuil, fix\u00e9 annuellement. S’il est sup\u00e9rieur, vous b\u00e9n\u00e9ficiez d’un taux r\u00e9duit de C.S.G. de 3,8% si votre cotisation d’imp\u00f4t due au titre de l’ann\u00e9e pr\u00e9c\u00e9dente est inf\u00e9rieure \u00e0 61 euros.<\/p>\n

Chaque ann\u00e9e, votre situation fiscale est port\u00e9e \u00e0 la connaissance du Centre r\u00e9gional des pensions. Si vous y avez droit, vous b\u00e9n\u00e9ficierez de l’exon\u00e9ration de C.S.G. et de C.R.D.S. ou du taux r\u00e9duit, sans aucune d\u00e9marche de votre part. Si vous estimez remplir les conditions pour en b\u00e9n\u00e9ficier d\u00e8s le versement de vos premi\u00e8res mensualit\u00e9s, joignez une copie de votre Avis de non-imposition ou de restitution d’imp\u00f4t \u00e0 la \u00ab D\u00e9claration pr\u00e9alable \u00e0 la mise en paiement de la pension \u00bb.<\/p>\n

Par ailleurs, certaines prestations ne sont pas soumises \u00e0 la C.S.G. et \u00e0 la C.R.D.S. C’est le cas notamment de : la rente viag\u00e8re d’invalidit\u00e9 ; de l\u2019allocation temporaire d’invalidit\u00e9 ; de la majoration pour l’assistance d’une tierce personne. En r\u00e9sum\u00e9, en application des dispositions l\u00e9gislatives en vigueur, les caisses de retraite sont tenues d\u2019op\u00e9rer plusieurs ponctions sur les pensions de retraire.<\/p>\n

<\/span>> <\/strong>Sur la retraite de la CNAV
\n<\/strong><\/span><\/h2>\n

Les pr\u00e9l\u00e8vements effectu\u00e9s varient en fonction du domicile fiscal du retrait\u00e9. Si le retrait\u00e9 est domicili\u00e9 fiscalement en France, il est pr\u00e9lev\u00e9 sur sa retraite (y compris sur les avantages compl\u00e9mentaires, sauf la majoration pour tierce personne) une cotisation au titre de :<\/p>\n

– la contribution sociale g\u00e9n\u00e9ralis\u00e9e (CSG) si le retrait\u00e9 rel\u00e8ve d’un r\u00e9gime obligatoire d’assurance maladie fran\u00e7ais. Son taux est de 6,60% si le retrait\u00e9 est imposable. Il est r\u00e9duit \u00e0 3,8% si le revenu fiscal de r\u00e9f\u00e9rence est sup\u00e9rieur \u00e0 un certain seuil (voir le site www.legislation.cnav.fr, pour les bar\u00e8mes).Les retrait\u00e9s titulaires de l’allocation de solidarit\u00e9 aux personnes \u00e2g\u00e9es (ASPA) ou de l’allocation de veuvage sont exon\u00e9r\u00e9s du pr\u00e9l\u00e8vement de la CGS.<\/p>\n

– la contribution pour le remboursement de la dette sociale (CRDS) : elle est \u00e9gale \u00e0 0,5% et n’est pas pr\u00e9lev\u00e9e si le retrait\u00e9 est exon\u00e9r\u00e9 de la CSG.<\/p>\n

En cas de changement de la situation fiscale, la Cnav adresse un courrier informant le retrait\u00e9 de la modification de ses pr\u00e9l\u00e8vements.<\/p>\n

Pour le retrait\u00e9 domicili\u00e9 fiscalement \u00e0 l’\u00e9tranger (hors EEE, Suisse et Andorre), il est pr\u00e9lev\u00e9 4,2% sur la retraite au titre de la cotisation d\u2019assurance maladie, si le retrait\u00e9 est pris en charge par l’assurance maladie fran\u00e7aise, ou si le retrait\u00e9 est de nationalit\u00e9 \u00e9trang\u00e8re et totalise au moins 15 ans d’assurance en France. D’o\u00f9 l’importance de signaler rapidement tout changement de domicile.><\/p>\n

<\/span>> <\/strong>Sur la retraite compl\u00e9mentaire (AGIRC et ARRCO)
\n<\/strong><\/span><\/h2>\n

– cotisation d\u2019assurance maladie au taux de 1%, taux major\u00e9 de 2,6% pour les b\u00e9n\u00e9ficiaires du r\u00e9gime local d\u2019Alsace-Moselle et taux port\u00e9 \u00e0 4,2% pour les allocataires des TOM et de l\u2019\u00e9tranger.<\/p>\n

– CSG au taux de 6,60%, ramen\u00e9 \u00e0 3,8% pour les personnes non redevables de l\u2019imp\u00f4t sur le revenu<\/p>\n

– CRDS au taux de 0,5%<\/p>\n

<\/span>> <\/strong>CSG partiellement d\u00e9ductible
\n<\/strong>Si l\u2019Etat sait trouver le contribuable pour alimenter ses caisses, il sait aussi de temps en temps faire preuve de magnanimit\u00e9. C\u2019est ainsi que dans le cadre des charges que vous pourrez d\u00e9duire de votre revenu imposable figure la Contribution sociale g\u00e9n\u00e9ralis\u00e9e (CSG) pr\u00e9lev\u00e9e sur les produits du patrimoine.<\/span><\/h2>\n

Certes, ce n\u2019est pas l\u2019int\u00e9gralit\u00e9 de cet imp\u00f4t que vous pourrez d\u00e9falquer mais seulement 5,8% d\u00e8s lors que ces revenus ont \u00e9t\u00e9 soumis au bar\u00e8me progressif et non \u00e0 un pr\u00e9l\u00e8vement forfaitaire. Rappelons par ailleurs que la CSG est d\u00e9ductible \u00e0 concurrence de 5,1% pour les revenus d’activit\u00e9 (salaires, revenus non salariaux, etc.), de 6,2% pour les pensions de retraite (uniquement pour les retrait\u00e9s assujettis \u00e0 la CSG \u00e0 6,6%) et d’invalidit\u00e9 et les allocations de pr\u00e9retraite et \u00e0 hauteur de 3,8% pour les autres revenus de remplacement.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"

Quelles sont les exon\u00e9rations et les d\u00e9ductions possibles de pr\u00e9l\u00e8vements sociaux pour les retrait\u00e9s ?<\/p>\n","protected":false},"author":13718,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49755","post","type-post","status-publish","format-standard","hentry","category-politique"],"acf":[],"yoast_head":"\nC.S.G.\/C.R.D.S. des pensions de retraite<\/title>\n<meta name=\"description\" content=\"personnes agees\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.toutsurmesfinances.com\/impots\/la-c-s-g-c-r-d-s.html\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.S.G.\/C.R.D.S. des pensions de retraite\" 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