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l’emploi.",{"data":1605,"content":1606,"nodeType":264},{},[1607],{"data":1608,"marks":1609,"value":1610,"nodeType":62},{},[],"Comment se déroule la mise en place d’un contrat parcours emploi compétences ?",{"data":1612,"content":1613,"nodeType":58},{},[1614],{"data":1615,"marks":1616,"value":1617,"nodeType":62},{},[],"Dans un premier temps, l’orientation vers un parcours emploi compétences (PEC) est réalisée par un conseiller du service public de l’emploi, comme France Travail, la Mission Locale ou Cap Emploi, après un diagnostic de la situation du demandeur d’emploi. ",{"data":1619,"content":1620,"nodeType":58},{},[1621],{"data":1622,"marks":1623,"value":1624,"nodeType":62},{},[],"La mise en place du contrat PEC se déroule ensuite en trois étapes : ",{"data":1626,"content":1627,"nodeType":550},{},[1628,1647,1665],{"data":1629,"content":1630,"nodeType":531},{},[1631],{"data":1632,"content":1633,"nodeType":58},{},[1634,1638,1643],{"data":1635,"marks":1636,"value":1637,"nodeType":62},{},[],"Un ",{"data":1639,"marks":1640,"value":1642,"nodeType":62},{},[1641],{"type":275},"entretien tripartite",{"data":1644,"marks":1645,"value":1646,"nodeType":62},{},[]," entre le conseiller prescripteur, l’employeur et le futur salarié. Cet échange permet de formaliser les engagements de chacun ainsi que les compétences que le poste doit permettre d’acquérir.",{"data":1648,"content":1649,"nodeType":531},{},[1650],{"data":1651,"content":1652,"nodeType":58},{},[1653,1656,1661],{"data":1654,"marks":1655,"value":1637,"nodeType":62},{},[],{"data":1657,"marks":1658,"value":1660,"nodeType":62},{},[1659],{"type":275},"accompagnement pendant toute la durée du contrat",{"data":1662,"marks":1663,"value":1664,"nodeType":62},{},[],", avec un suivi dématérialisé (parfois via un livret de suivi) ainsi qu’un accompagnement quotidien assuré par le tuteur. ",{"data":1666,"content":1667,"nodeType":531},{},[1668],{"data":1669,"content":1670,"nodeType":58},{},[1671,1674,1679],{"data":1672,"marks":1673,"value":1637,"nodeType":62},{},[],{"data":1675,"marks":1676,"value":1678,"nodeType":62},{},[1677],{"type":275},"entretien de fin de contrat",{"data":1680,"marks":1681,"value":1682,"nodeType":62},{},[],", si nécessaire, organisé un à trois mois avant la fin du contrat. Il permet de faire le point sur les compétences acquises et d’envisager la suite du parcours : recherche d’emploi, poursuite d’une formation ou renouvellement du contrat.",{"data":1684,"content":1685,"nodeType":264},{},[1686],{"data":1687,"marks":1688,"value":1689,"nodeType":62},{},[],"Que devient le salarié après un contrat PEC ?",{"data":1691,"content":1692,"nodeType":58},{},[1693],{"data":1694,"marks":1695,"value":1696,"nodeType":62},{},[],"À la fin d’un contrat PEC, plusieurs possibilités peuvent se présenter au salarié : ",{"data":1698,"content":1699,"nodeType":550},{},[1700,1714,1729,1743],{"data":1701,"content":1702,"nodeType":531},{},[1703],{"data":1704,"content":1705,"nodeType":58},{},[1706,1711],{"data":1707,"marks":1708,"value":1710,"nodeType":62},{},[1709],{"type":275},"Être recruté en CDI par son employeur",{"data":1712,"marks":1713,"value":566,"nodeType":62},{},[],{"data":1715,"content":1716,"nodeType":531},{},[1717],{"data":1718,"content":1719,"nodeType":58},{},[1720,1725],{"data":1721,"marks":1722,"value":1724,"nodeType":62},{},[1723],{"type":275},"Voir son contrat renouvelé",{"data":1726,"marks":1727,"value":1728,"nodeType":62},{},[],", dans la limite de 24 mois au total (dans la majorité des cas).",{"data":1730,"content":1731,"nodeType":531},{},[1732],{"data":1733,"content":1734,"nodeType":58},{},[1735,1740],{"data":1736,"marks":1737,"value":1739,"nodeType":62},{},[1738],{"type":275},"Poursuivre une formation complémentaire",{"data":1741,"marks":1742,"value":566,"nodeType":62},{},[],{"data":1744,"content":1745,"nodeType":531},{},[1746],{"data":1747,"content":1748,"nodeType":58},{},[1749,1754],{"data":1750,"marks":1751,"value":1753,"nodeType":62},{},[1752],{"type":275},"Continuer son parcours d’insertion professionnelle",{"data":1755,"marks":1756,"value":1757,"nodeType":62},{},[]," avec l’accompagnement de France Travail ou de la Mission Locale.",{"data":1759,"content":1760,"nodeType":58},{},[1761,1765,1770],{"data":1762,"marks":1763,"value":1764,"nodeType":62},{},[],"Dans tous les cas, le salarié obtient une ",{"data":1766,"marks":1767,"value":1769,"nodeType":62},{},[1768],{"type":275},"attestation d’expérience professionnelle",{"data":1771,"marks":1772,"value":1773,"nodeType":62},{},[]," pour valoriser les compétences acquises et les missions réalisées pendant le contrat. ",{"data":1775,"content":1776,"nodeType":58},{},[1777,1780,1785,1789,1798],{"data":1778,"marks":1779,"value":1068,"nodeType":62},{},[],{"data":1781,"marks":1782,"value":1074,"nodeType":62},{},[1783,1784],{"type":75},{"type":275},{"data":1786,"marks":1787,"value":1788,"nodeType":62},{},[]," : le contrat PEC ouvre des droits aux ",{"data":1790,"content":1792,"nodeType":67},{"uri":1791},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comment-calculer-allocations-chomage/",[1793],{"data":1794,"marks":1795,"value":1797,"nodeType":62},{},[1796],{"type":75},"allocations chômage",{"data":1799,"marks":1800,"value":1801,"nodeType":62},{},[]," comme n’importe quel contrat classique, sous réserve de remplir les conditions habituelles d’affiliation et de durée de travail.",{"data":1803,"content":1804,"nodeType":264},{},[1805],{"data":1806,"marks":1807,"value":1808,"nodeType":62},{},[],"FAQ",{"data":1810,"content":1811,"nodeType":111},{},[1812],{"data":1813,"marks":1814,"value":1815,"nodeType":62},{},[],"À combien s’élève le salaire d’un contrat PEC ?",{"data":1817,"content":1818,"nodeType":58},{},[1819],{"data":1820,"marks":1821,"value":1822,"nodeType":62},{},[],"Le salaire d’un contrat PEC ne peut pas être inférieur au SMIC horaire brut ou au montant que le salarié aurait perçu dans le cadre d’un contrat classique. ",{"data":1824,"content":1825,"nodeType":111},{},[1826],{"data":1827,"marks":1828,"value":1829,"nodeType":62},{},[],"Peut-on renouveler un contrat PEC ?",{"data":1831,"content":1832,"nodeType":58},{},[1833],{"data":1834,"marks":1835,"value":1836,"nodeType":62},{},[],"Il est possible de renouveler un contrat PEC dans la limite de 24 mois. Il est parfois possible de déroger à cette règle, notamment pour permettre de terminer une action de formation en cours. ",{"metadata":1838,"sys":1841,"fields":1844},{"tags":1839,"concepts":1840},[],[],{"id":1842,"updatedAt":1843},"1mz0Yqf9KQIG6XotG0XczP","2026-06-09T08:57:53.290Z",{"slug":1845,"title":1846,"cover":1847,"category":1868,"publishedAt":1880,"content":1881},"valeur-venale","Valeur vénale : définition, calcul et utilisation 2026",{"metadata":1848,"sys":1851,"fields":1858},{"tags":1849,"concepts":1850},[],[],{"space":1852,"id":1854,"type":168,"createdAt":1855,"updatedAt":1855,"environment":1856,"publishedVersion":45,"revision":319,"locale":27},{"sys":1853},{"type":10,"linkType":11,"id":12},"4JyPpP53iqSXudBDY4wsMc","2026-06-09T08:00:40.152Z",{"sys":1857},{"id":19,"type":10,"linkType":20},{"title":1859,"description":1860,"file":1861},"Valeur vénale","Cover article valeur vénale",{"url":1862,"details":1863,"fileName":1866,"contentType":1867},"//images.ctfassets.net/97bcek6xbwhd/4JyPpP53iqSXudBDY4wsMc/9d3227e0466ff252c411210565b11731/5727e855-fb07-480e-bcae-8d7997c02068.png",{"size":1864,"image":1865},1389197,{"width":398,"height":399},"valeur vénale.png","image/png",{"metadata":1869,"sys":1872,"fields":1879},{"tags":1870,"concepts":1871},[],[],{"space":1873,"id":408,"type":14,"createdAt":409,"updatedAt":409,"environment":1875,"publishedVersion":45,"revision":319,"contentType":1877,"locale":27},{"sys":1874},{"type":10,"linkType":11,"id":12},{"sys":1876},{"id":19,"type":10,"linkType":20},{"sys":1878},{"type":10,"linkType":25,"id":414},{"title":416,"slug":417,"metaTitle":418,"metaDescription":419},"2026-06-09",{"data":1882,"content":1883,"nodeType":54},{},[1884,1908,1924,1931,1995,2025,2032,2049,2072,2088,2104,2154,2170,2198,2205,2228,2235,2262,2300,2307,2341,2348,2355,2385,2401,2431,2438,2462,2492,2508,2515,2531,2538,2550,2641,2648,2678,2710,2726,2742,2749,2781,2789,2804,2820,2836,2843,2877,2902,2910,2922,2929,2936,2952,3142,3158,3165,3181,3188,3213,3265,3317,3351,3367,3374,3399,3429,3459,3493,3527,3533,3540,3547,3554],{"data":1885,"content":1886,"nodeType":58},{},[1887,1891,1896,1900,1904],{"data":1888,"marks":1889,"value":1890,"nodeType":62},{},[],"Vous souhaitez vendre un actif immobilier, déclarer votre IFI ou évaluer le patrimoine pour une succession ? La ",{"data":1892,"marks":1893,"value":1895,"nodeType":62},{},[1894],{"type":275},"valeur vénale ",{"data":1897,"marks":1898,"value":1899,"nodeType":62},{},[],"constitue alors la référence incontournable. Sans une estimation correcte, vous risquez une sous-évaluation pénalisante ou un redressement fiscal. Heureusement, des méthodes éprouvées permettent d'obtenir une ",{"data":1901,"marks":1902,"value":1895,"nodeType":62},{},[1903],{"type":275},{"data":1905,"marks":1906,"value":1907,"nodeType":62},{},[],"fiable. ",{"data":1909,"content":1910,"nodeType":58},{},[1911,1915,1920],{"data":1912,"marks":1913,"value":1914,"nodeType":62},{},[],"Mais qu'est-ce que la ",{"data":1916,"marks":1917,"value":1919,"nodeType":62},{},[1918],{"type":275},"valeur vénale",{"data":1921,"marks":1922,"value":1923,"nodeType":62},{},[]," exactement ? Comment la calculer avec précision ? Dans quels contextes comptables et fiscaux intervient-elle ? Dans ce guide complet, vous découvrirez la définition, les méthodes d'évaluation et les applications concrètes pour maîtriser ce concept essentiel. ",{"data":1925,"content":1926,"nodeType":264},{},[1927],{"data":1928,"marks":1929,"value":1930,"nodeType":62},{},[],"Qu'est-ce que la valeur vénale d'un bien ?",{"data":1932,"content":1933,"nodeType":58},{},[1934,1937,1942,1946,1955,1959,1964,1968,1973,1977,1982,1986,1991],{"data":1935,"marks":1936,"value":1286,"nodeType":62},{},[],{"data":1938,"marks":1939,"value":1941,"nodeType":62},{},[1940],{"type":275}," valeur vénale",{"data":1943,"marks":1944,"value":1945,"nodeType":62},{},[]," désigne, selon le ",{"data":1947,"content":1949,"nodeType":67},{"uri":1948},"https://bofip.impots.gouv.fr/bofip/11356-PGP.html/identifiant%3DBOI-PAT-IFI-20-30-10-20240605#I._Notion_de_valeur_venale__10",[1950],{"data":1951,"marks":1952,"value":1954,"nodeType":62},{},[1953],{"type":75},"Bofip",{"data":1956,"marks":1957,"value":1958,"nodeType":62},{},[]," (Bulletin Officiel des Finances Publiques), le ",{"data":1960,"marks":1961,"value":1963,"nodeType":62},{},[1962],{"type":275},"prix ",{"data":1965,"marks":1966,"value":1967,"nodeType":62},{},[],"auquel un ",{"data":1969,"marks":1970,"value":1972,"nodeType":62},{},[1971],{"type":275},"bien pourrait être vendu sur le marché ",{"data":1974,"marks":1975,"value":1976,"nodeType":62},{},[],"dans des",{"data":1978,"marks":1979,"value":1981,"nodeType":62},{},[1980],{"type":275}," conditions normales ",{"data":1983,"marks":1984,"value":1985,"nodeType":62},{},[],"de libre concurrence, entre un vendeur et un acheteur bien informés et consentants. Il s'agit d'une",{"data":1987,"marks":1988,"value":1990,"nodeType":62},{},[1989],{"type":275}," estimation réaliste ",{"data":1992,"marks":1993,"value":1994,"nodeType":62},{},[],"d'un actif à une date donnée.",{"data":1996,"content":1997,"nodeType":58},{},[1998,2003,2007,2012,2016,2021],{"data":1999,"marks":2000,"value":2002,"nodeType":62},{},[2001],{"type":275},"Aucune définition légale",{"data":2004,"marks":2005,"value":2006,"nodeType":62},{},[]," unique n'encadre cette notion. Toutefois, la ",{"data":2008,"marks":2009,"value":2011,"nodeType":62},{},[2010],{"type":275},"jurisprudence",{"data":2013,"marks":2014,"value":2015,"nodeType":62},{},[]," la définit comme « le prix normal qu'eût accepté de payer un acquéreur quelconque n'ayant pas une raison exceptionnelle de préférer ce bien » (Cass. com., 6 décembre 2005). Cette approche ",{"data":2017,"marks":2018,"value":2020,"nodeType":62},{},[2019],{"type":275},"écarte toute valorisation subjective",{"data":2022,"marks":2023,"value":2024,"nodeType":62},{},[]," liée aux motivations personnelles.",{"data":2026,"content":2027,"nodeType":264},{},[2028],{"data":2029,"marks":2030,"value":2031,"nodeType":62},{},[],"Quelle différence entre valeur vénale, valeur marchande et valeur d'usage ?",{"data":2033,"content":2034,"nodeType":58},{},[2035,2040,2044],{"data":2036,"marks":2037,"value":2039,"nodeType":62},{},[2038],{"type":275},"Plusieurs notions de valeur",{"data":2041,"marks":2042,"value":2043,"nodeType":62},{},[]," coexistent en comptabilité et en immobilier. Bien les distinguer permet d'éviter les ",{"data":2045,"marks":2046,"value":2048,"nodeType":62},{},[2047],{"type":275},"erreurs d'évaluation et de déclaration.",{"data":2050,"content":2051,"nodeType":58},{},[2052,2055,2060,2064,2068],{"data":2053,"marks":2054,"value":1462,"nodeType":62},{},[],{"data":2056,"marks":2057,"value":2059,"nodeType":62},{},[2058],{"type":275},"valeur vénale, ",{"data":2061,"marks":2062,"value":2063,"nodeType":62},{},[],"comme nous venons de le voir,",{"data":2065,"marks":2066,"value":1290,"nodeType":62},{},[2067],{"type":275},{"data":2069,"marks":2070,"value":2071,"nodeType":62},{},[],"correspond au prix auquel un bien pourrait être vendu sur le marché dans des conditions normales. Il s'agit d'une estimation théorique basée sur l'analyse de biens comparables. ",{"data":2073,"content":2074,"nodeType":58},{},[2075,2079,2084],{"data":2076,"marks":2077,"value":2078,"nodeType":62},{},[],"En revanche, la",{"data":2080,"marks":2081,"value":2083,"nodeType":62},{},[2082],{"type":275}," valeur marchande",{"data":2085,"marks":2086,"value":2087,"nodeType":62},{},[]," correspond au prix de vente réel effectivement payé lors de la transaction, frais inclus.",{"data":2089,"content":2090,"nodeType":58},{},[2091,2095,2100],{"data":2092,"marks":2093,"value":2094,"nodeType":62},{},[],"Cette différence s'explique par les ",{"data":2096,"marks":2097,"value":2099,"nodeType":62},{},[2098],{"type":275},"coûts annexes",{"data":2101,"marks":2102,"value":2103,"nodeType":62},{},[],". La valeur vénale correspond au prix net, tandis que la valeur marchande intègre les frais d'agence (3 à 8 %) et les frais de notaire (7 à 8 % dans l'ancien).",{"data":2105,"content":2106,"nodeType":58},{},[2107,2110,2115,2119,2124,2128,2137,2141,2150],{"data":2108,"marks":2109,"value":1462,"nodeType":62},{},[],{"data":2111,"marks":2112,"value":2114,"nodeType":62},{},[2113],{"type":275},"valeur d'usage",{"data":2116,"marks":2117,"value":2118,"nodeType":62},{},[]," diffère totalement : elle représente l'utilité économique du bien pour son propriétaire. En ",{"data":2120,"marks":2121,"value":2123,"nodeType":62},{},[2122],{"type":275},"comptabilité",{"data":2125,"marks":2126,"value":2127,"nodeType":62},{},[],", il s'agit de la ",{"data":2129,"content":2131,"nodeType":67},{"uri":2130},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/valeur-actuelle-nette-van/",[2132],{"data":2133,"marks":2134,"value":2136,"nodeType":62},{},[2135],{"type":75},"valeur actuelle",{"data":2138,"marks":2139,"value":2140,"nodeType":62},{},[]," des flux de trésorerie futurs générés par l'actif. Cette notion intervient lors des tests de ",{"data":2142,"content":2144,"nodeType":67},{"uri":2143},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/depreciation-comptabilite/",[2145],{"data":2146,"marks":2147,"value":2149,"nodeType":62},{},[2148],{"type":75},"dépréciation",{"data":2151,"marks":2152,"value":2153,"nodeType":62},{},[]," au bilan : la valeur actuelle d'un bien = maximum entre la valeur vénale et la valeur d'usage.",{"data":2155,"content":2156,"nodeType":58},{},[2157,2161,2166],{"data":2158,"marks":2159,"value":2160,"nodeType":62},{},[],"Enfin, la",{"data":2162,"marks":2163,"value":2165,"nodeType":62},{},[2164],{"type":275}," valeur locative ",{"data":2167,"marks":2168,"value":2169,"nodeType":62},{},[],"définit le loyer théorique annuel qu'un bien pourrait produire. Elle sert au calcul de la taxe foncière et à l'évaluation de la rentabilité locative.",{"data":2171,"content":2172,"nodeType":58},{},[2173,2177,2182,2186,2195],{"data":2174,"marks":2175,"value":1068,"nodeType":62},{},[2176],{"type":275},{"data":2178,"marks":2179,"value":1074,"nodeType":62},{},[2180,2181],{"type":75},{"type":275},{"data":2183,"marks":2184,"value":2185,"nodeType":62},{},[]," : la juste valeur (normes IFRS) désigne la valeur vénale dans le référentiel comptable international. Elle est utilisée par les entreprises appliquant les normes IFRS pour évaluer leurs ",{"data":2187,"content":2189,"nodeType":67},{"uri":2188},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/actif-et-passif/",[2190],{"data":2191,"marks":2192,"value":2194,"nodeType":62},{},[2193],{"type":75},"actifs au bilan",{"data":2196,"marks":2197,"value":566,"nodeType":62},{},[],{"data":2199,"content":2200,"nodeType":264},{},[2201],{"data":2202,"marks":2203,"value":2204,"nodeType":62},{},[],"Pourquoi calculer la valeur vénale d'un bien ?",{"data":2206,"content":2207,"nodeType":58},{},[2208,2211,2215,2219,2224],{"data":2209,"marks":2210,"value":1462,"nodeType":62},{},[],{"data":2212,"marks":2213,"value":1919,"nodeType":62},{},[2214],{"type":275},{"data":2216,"marks":2217,"value":2218,"nodeType":62},{},[]," intervient dans ",{"data":2220,"marks":2221,"value":2223,"nodeType":62},{},[2222],{"type":275},"plusieurs contextes fiscaux",{"data":2225,"marks":2226,"value":2227,"nodeType":62},{},[],", assurantiels et patrimoniaux. Mais à quoi ça sert concrètement ? Voici les principaux cas où une évaluation objective s'impose, qu'il s'agisse de biens immobiliers, mobiliers ou professionnels. ",{"data":2229,"content":2230,"nodeType":111},{},[2231],{"data":2232,"marks":2233,"value":2234,"nodeType":62},{},[],"Impôt sur la fortune immobilière (IFI)",{"data":2236,"content":2237,"nodeType":58},{},[2238,2241,2250,2254,2259],{"data":2239,"marks":2240,"value":78,"nodeType":62},{},[],{"data":2242,"content":2244,"nodeType":67},{"uri":2243},"https://www.clementine.fr/blog/taxes-et-impots/ifi-impot-fortune-immobiliere/",[2245],{"data":2246,"marks":2247,"value":2249,"nodeType":62},{},[2248],{"type":75},"L'IFI",{"data":2251,"marks":2252,"value":2253,"nodeType":62},{},[]," concerne les contribuables dont le patrimoine immobilier dépasse 1 300 000 €. Ils doivent déclarer leurs biens à leur valeur vénale au 1ᵉʳ janvier de chaque année. Cette valeur sert de base pour ",{"data":2255,"marks":2256,"value":2258,"nodeType":62},{},[2257],{"type":275},"calculer le montant de l'impôt dû",{"data":2260,"marks":2261,"value":566,"nodeType":62},{},[],{"data":2263,"content":2264,"nodeType":58},{},[2265,2270,2274,2279,2283,2288,2292,2297],{"data":2266,"marks":2267,"value":2269,"nodeType":62},{},[2268],{"type":275},"L'administration fiscale",{"data":2271,"marks":2272,"value":2273,"nodeType":62},{},[]," dispose ",{"data":2275,"marks":2276,"value":2278,"nodeType":62},{},[2277],{"type":275},"d'un droit de contrôle ",{"data":2280,"marks":2281,"value":2282,"nodeType":62},{},[],"sur les valorisations déclarées. En cas de",{"data":2284,"marks":2285,"value":2287,"nodeType":62},{},[2286],{"type":275}," sous-évaluation manifeste",{"data":2289,"marks":2290,"value":2291,"nodeType":62},{},[],", elle peut procéder à un redressement fiscal assorti de pénalités. Une estimation rigoureuse limite donc les ",{"data":2293,"marks":2294,"value":2296,"nodeType":62},{},[2295],{"type":275},"risques de contentieux",{"data":2298,"marks":2299,"value":1318,"nodeType":62},{},[],{"data":2301,"content":2302,"nodeType":111},{},[2303],{"data":2304,"marks":2305,"value":2306,"nodeType":62},{},[],"Succession et donation",{"data":2308,"content":2309,"nodeType":58},{},[2310,2314,2319,2323,2332,2336],{"data":2311,"marks":2312,"value":2313,"nodeType":62},{},[],"Lors d'une",{"data":2315,"marks":2316,"value":2318,"nodeType":62},{},[2317],{"type":275}," succession ",{"data":2320,"marks":2321,"value":2322,"nodeType":62},{},[],"ou d'une ",{"data":2324,"content":2326,"nodeType":67},{"uri":2325},"https://www.clementine.fr/blog/taxes-et-impots/donation-partage/",[2327],{"data":2328,"marks":2329,"value":2331,"nodeType":62},{},[2330],{"type":75},"donation",{"data":2333,"marks":2334,"value":2335,"nodeType":62},{},[],", les droits à payer sont calculés sur la valeur vénale de tous les biens transmis à titre gratuit : immobilier, mobilier, véhicules, œuvres d'art. Le notaire utilise cette valeur pour déterminer le ",{"data":2337,"marks":2338,"value":2340,"nodeType":62},{},[2339],{"type":275},"montant exact des droits de succession.",{"data":2342,"content":2343,"nodeType":58},{},[2344],{"data":2345,"marks":2346,"value":2347,"nodeType":62},{},[],"Plus la valeur vénale est élevée, plus les droits à acquitter sont importants. Faire appel à un professionnel garantit une évaluation conforme et évite les contestations.",{"data":2349,"content":2350,"nodeType":111},{},[2351],{"data":2352,"marks":2353,"value":2354,"nodeType":62},{},[],"Assurance et sinistre",{"data":2356,"content":2357,"nodeType":58},{},[2358,2363,2367,2372,2376,2381],{"data":2359,"marks":2360,"value":2362,"nodeType":62},{},[2361],{"type":275},"En assurance habitation",{"data":2364,"marks":2365,"value":2366,"nodeType":62},{},[],", la valeur vénale détermine le ",{"data":2368,"marks":2369,"value":2371,"nodeType":62},{},[2370],{"type":275},"montant de l'indemnisation ",{"data":2373,"marks":2374,"value":2375,"nodeType":62},{},[],"en ",{"data":2377,"marks":2378,"value":2380,"nodeType":62},{},[2379],{"type":275},"cas de sinistre ",{"data":2382,"marks":2383,"value":2384,"nodeType":62},{},[],"(incendie, dégâts des eaux, catastrophe naturelle). L'assureur verse une indemnité calculée sur la valeur vénale du bien au jour du sinistre, diminuée de la vétusté.",{"data":2386,"content":2387,"nodeType":58},{},[2388,2392,2397],{"data":2389,"marks":2390,"value":2391,"nodeType":62},{},[],"Cette approche",{"data":2393,"marks":2394,"value":2396,"nodeType":62},{},[2395],{"type":275}," diffère de l'assurance en valeur à neuf",{"data":2398,"marks":2399,"value":2400,"nodeType":62},{},[],", qui permet un remboursement du coût de remplacement sans déduction de vétusté. Une attestation de valeur établie par un expert peut être requise pour justifier la valorisation déclarée et garantir une indemnisation adéquate.",{"data":2402,"content":2403,"nodeType":58},{},[2404,2409,2414,2418,2427],{"data":2405,"marks":2406,"value":2408,"nodeType":62},{},[2407],{"type":275},"💡",{"data":2410,"marks":2411,"value":1074,"nodeType":62},{},[2412,2413],{"type":75},{"type":275},{"data":2415,"marks":2416,"value":2417,"nodeType":62},{},[]," : la valeur vénale est utilisée également pour les ",{"data":2419,"content":2421,"nodeType":67},{"uri":2420},"https://www.clementine.fr/blog/taxes-et-impots/vehicule-de-fonction-ou-de-societe/",[2422],{"data":2423,"marks":2424,"value":2426,"nodeType":62},{},[2425],{"type":75},"véhicules professionnels",{"data":2428,"marks":2429,"value":2430,"nodeType":62},{},[]," : l'indemnité de remplacement correspond à la cote Argus (valeur vénale) au moment du sinistre.",{"data":2432,"content":2433,"nodeType":111},{},[2434],{"data":2435,"marks":2436,"value":2437,"nodeType":62},{},[],"Vente immobilière et estimation",{"data":2439,"content":2440,"nodeType":58},{},[2441,2444,2449,2453,2458],{"data":2442,"marks":2443,"value":1462,"nodeType":62},{},[],{"data":2445,"marks":2446,"value":2448,"nodeType":62},{},[2447],{"type":275},"valeur vénale en immobilier ",{"data":2450,"marks":2451,"value":2452,"nodeType":62},{},[],"permet de fixer un ",{"data":2454,"marks":2455,"value":2457,"nodeType":62},{},[2456],{"type":275},"prix de vente réaliste",{"data":2459,"marks":2460,"value":2461,"nodeType":62},{},[]," et cohérent avec le marché. Vendre au juste prix évite une surévaluation qui allongerait les délais de transaction ou une sous-évaluation qui pénaliserait financièrement le vendeur.",{"data":2463,"content":2464,"nodeType":58},{},[2465,2470,2474,2479,2483,2488],{"data":2466,"marks":2467,"value":2469,"nodeType":62},{},[2468],{"type":275},"L'agence immobilière",{"data":2471,"marks":2472,"value":2473,"nodeType":62},{},[]," s'appuie sur la valeur vénale pour ",{"data":2475,"marks":2476,"value":2478,"nodeType":62},{},[2477],{"type":275},"établir son estimation",{"data":2480,"marks":2481,"value":2482,"nodeType":62},{},[]," et conseiller le vendeur sur le positionnement tarifaire. Cette évaluation constitue la ",{"data":2484,"marks":2485,"value":2487,"nodeType":62},{},[2486],{"type":275},"base de négociation ",{"data":2489,"marks":2490,"value":2491,"nodeType":62},{},[],"entre vendeur et acheteur, facilitant la transaction immobilière.",{"data":2493,"content":2494,"nodeType":58},{},[2495,2499,2504],{"data":2496,"marks":2497,"value":2498,"nodeType":62},{},[],"Une estimation précise ",{"data":2500,"marks":2501,"value":2503,"nodeType":62},{},[2502],{"type":275},"accélère la vente",{"data":2505,"marks":2506,"value":2507,"nodeType":62},{},[]," en attirant des acquéreurs sérieux et en évitant les écarts importants lors des contre-propositions.",{"data":2509,"content":2510,"nodeType":264},{},[2511],{"data":2512,"marks":2513,"value":2514,"nodeType":62},{},[],"Comment estimer la valeur vénale d'un bien ?",{"data":2516,"content":2517,"nodeType":58},{},[2518,2522,2527],{"data":2519,"marks":2520,"value":2521,"nodeType":62},{},[],"L'estimation de la valeur vénale repose sur des",{"data":2523,"marks":2524,"value":2526,"nodeType":62},{},[2525],{"type":275}," méthodes objectives",{"data":2528,"marks":2529,"value":2530,"nodeType":62},{},[]," adaptées à la nature du bien : immobilier, mobilier, véhicule ou actif professionnel.",{"data":2532,"content":2533,"nodeType":111},{},[2534],{"data":2535,"marks":2536,"value":2537,"nodeType":62},{},[],"Les critères d'évaluation",{"data":2539,"content":2540,"nodeType":58},{},[2541,2546],{"data":2542,"marks":2543,"value":2545,"nodeType":62},{},[2544],{"type":275},"Plusieurs critères ",{"data":2547,"marks":2548,"value":2549,"nodeType":62},{},[],"déterminent la valeur vénale d'un bien : ",{"data":2551,"content":2552,"nodeType":550},{},[2553,2568,2583,2598,2626],{"data":2554,"content":2555,"nodeType":531},{},[2556],{"data":2557,"content":2558,"nodeType":58},{},[2559,2564],{"data":2560,"marks":2561,"value":2563,"nodeType":62},{},[2562],{"type":275},"La nature du bien",{"data":2565,"marks":2566,"value":2567,"nodeType":62},{},[]," : un immeuble, une maison, un véhicule, du matériel professionnel ou du mobilier ne s'évaluent pas selon les mêmes références ;",{"data":2569,"content":2570,"nodeType":531},{},[2571],{"data":2572,"content":2573,"nodeType":58},{},[2574,2579],{"data":2575,"marks":2576,"value":2578,"nodeType":62},{},[2577],{"type":275},"L'état général",{"data":2580,"marks":2581,"value":2582,"nodeType":62},{},[]," : un bien neuf vaut davantage qu'un bien d'occasion présentant des signes d'usure ou nécessitant des réparations ;",{"data":2584,"content":2585,"nodeType":531},{},[2586],{"data":2587,"content":2588,"nodeType":58},{},[2589,2594],{"data":2590,"marks":2591,"value":2593,"nodeType":62},{},[2592],{"type":275},"Le marché local",{"data":2595,"marks":2596,"value":2597,"nodeType":62},{},[]," : l'offre et la demande, les prix pratiqués récemment et les tendances du secteur géographique fixent le cadre de référence ;",{"data":2599,"content":2600,"nodeType":531},{},[2601],{"data":2602,"content":2603,"nodeType":58},{},[2604,2609,2613,2622],{"data":2605,"marks":2606,"value":2608,"nodeType":62},{},[2607],{"type":275},"La localisation",{"data":2610,"marks":2611,"value":2612,"nodeType":62},{},[]," : impacte particulièrement l'immobilier et les ",{"data":2614,"content":2616,"nodeType":67},{"uri":2615},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/fonds-de-commerce/",[2617],{"data":2618,"marks":2619,"value":2621,"nodeType":62},{},[2620],{"type":75},"fonds de commerce",{"data":2623,"marks":2624,"value":2625,"nodeType":62},{},[]," (proximité des services, accessibilité, attractivité du quartier) ;",{"data":2627,"content":2628,"nodeType":531},{},[2629],{"data":2630,"content":2631,"nodeType":58},{},[2632,2637],{"data":2633,"marks":2634,"value":2636,"nodeType":62},{},[2635],{"type":275},"Les caractéristiques propres",{"data":2638,"marks":2639,"value":2640,"nodeType":62},{},[]," : elles affinent l'estimation. Pour un immeuble, il s’agit de la superficie, de l'étage et de l'exposition ; pour un véhicule, du kilométrage, de l'année et des options ; pour le matériel industriel, de la capacité de production et de l'obsolescence technologique.",{"data":2642,"content":2643,"nodeType":111},{},[2644],{"data":2645,"marks":2646,"value":2647,"nodeType":62},{},[],"Méthode par comparaison (la plus utilisée)",{"data":2649,"content":2650,"nodeType":58},{},[2651,2656,2660,2665,2669,2674],{"data":2652,"marks":2653,"value":2655,"nodeType":62},{},[2654],{"type":275},"La méthode par comparaison ",{"data":2657,"marks":2658,"value":2659,"nodeType":62},{},[],"constitue ",{"data":2661,"marks":2662,"value":2664,"nodeType":62},{},[2663],{"type":275},"l'approche la plus fiable ",{"data":2666,"marks":2667,"value":2668,"nodeType":62},{},[],"pour déterminer la valeur vénale. Elle consiste à ",{"data":2670,"marks":2671,"value":2673,"nodeType":62},{},[2672],{"type":275},"analyser les prix de vente",{"data":2675,"marks":2676,"value":2677,"nodeType":62},{},[]," de biens similaires récemment vendus sur le même marché.",{"data":2679,"content":2680,"nodeType":58},{},[2681,2685,2690,2694,2699,2702,2706],{"data":2682,"marks":2683,"value":2684,"nodeType":62},{},[],"Pour un ",{"data":2686,"marks":2687,"value":2689,"nodeType":62},{},[2688],{"type":275},"bien immobilier",{"data":2691,"marks":2692,"value":2693,"nodeType":62},{},[],", on recherche des transactions portant sur des biens comparables : même secteur, même superficie, même type. Les données des ventes des 6 à 24 derniers mois permettent d'établir un",{"data":2695,"marks":2696,"value":2698,"nodeType":62},{},[2697],{"type":275}," prix médian au m²",{"data":2700,"marks":2701,"value":566,"nodeType":62},{},[],{"data":2703,"marks":2704,"value":1290,"nodeType":62},{},[2705],{"type":275},{"data":2707,"marks":2708,"value":2709,"nodeType":62},{},[],"La formule de calcul est alors la suivante : nombre de m² × prix médian au m².",{"data":2711,"content":2712,"nodeType":58},{},[2713,2717,2722],{"data":2714,"marks":2715,"value":2716,"nodeType":62},{},[],"Prenons",{"data":2718,"marks":2719,"value":2721,"nodeType":62},{},[2720],{"type":275}," l’exemple",{"data":2723,"marks":2724,"value":2725,"nodeType":62},{},[]," d’un appartement de 70 m² situé à Bordeaux. Les ventes récentes dans le quartier affichent un prix médian de 4 200 € au m². Le calcul de la valeur vénale s'effectue ainsi : 70 × 4 200 = 294 000 €.",{"data":2727,"content":2728,"nodeType":58},{},[2729,2733,2738],{"data":2730,"marks":2731,"value":1068,"nodeType":62},{},[2732],{"type":275},{"data":2734,"marks":2735,"value":1074,"nodeType":62},{},[2736,2737],{"type":75},{"type":275},{"data":2739,"marks":2740,"value":2741,"nodeType":62},{},[]," : pour un véhicule, la méthode s'appuie sur la cote Argus qui compile les données de milliers de transactions. L'année, le modèle, le kilométrage et l'état général déterminent la valeur vénale.",{"data":2743,"content":2744,"nodeType":111},{},[2745],{"data":2746,"marks":2747,"value":2748,"nodeType":62},{},[],"Méthode par le revenu",{"data":2750,"content":2751,"nodeType":58},{},[2752,2755,2760,2764,2769,2773,2777],{"data":2753,"marks":2754,"value":1462,"nodeType":62},{},[],{"data":2756,"marks":2757,"value":2759,"nodeType":62},{},[2758],{"type":275},"méthode par le revenu",{"data":2761,"marks":2762,"value":2763,"nodeType":62},{},[]," s'applique aux ",{"data":2765,"marks":2766,"value":2768,"nodeType":62},{},[2767],{"type":275},"biens générant des revenus réguliers",{"data":2770,"marks":2771,"value":2772,"nodeType":62},{},[]," :",{"data":2774,"marks":2775,"value":1290,"nodeType":62},{},[2776],{"type":275},{"data":2778,"marks":2779,"value":2780,"nodeType":62},{},[],"immeubles loués, matériel en location, fonds de commerce. Elle capitalise le revenu annuel produit par le bien. La formule est alors la suivante :",{"data":2782,"content":2783,"nodeType":58},{},[2784],{"data":2785,"marks":2786,"value":2788,"nodeType":62},{},[2787],{"type":275},"Valeur vénale = Revenu annuel / Taux de capitalisation.",{"data":2790,"content":2791,"nodeType":58},{},[2792,2795,2800],{"data":2793,"marks":2794,"value":430,"nodeType":62},{},[],{"data":2796,"marks":2797,"value":2799,"nodeType":62},{},[2798],{"type":275},"taux de capitalisation ",{"data":2801,"marks":2802,"value":2803,"nodeType":62},{},[],"varie selon le type de bien, le secteur d'activité et le niveau de risque (généralement de 4 à 8 % pour l'immobilier locatif, 10 % à 15 % pour du matériel).",{"data":2805,"content":2806,"nodeType":58},{},[2807,2811,2816],{"data":2808,"marks":2809,"value":2810,"nodeType":62},{},[],"Prenons l’exemple d’un",{"data":2812,"marks":2813,"value":2815,"nodeType":62},{},[2814],{"type":275}," immeuble de rapport",{"data":2817,"marks":2818,"value":2819,"nodeType":62},{},[]," qui génère 40 000 € de loyer annuel net. Le taux de capitalisation appliqué dans le secteur s'élève à 5 %. Le calcul de la valeur vénale s'effectue ainsi : 40 000 / 0,05 = 800 000 €.",{"data":2821,"content":2822,"nodeType":58},{},[2823,2827,2832],{"data":2824,"marks":2825,"value":2826,"nodeType":62},{},[],"Autre exemple, une ",{"data":2828,"marks":2829,"value":2831,"nodeType":62},{},[2830],{"type":275},"machine-outil ",{"data":2833,"marks":2834,"value":2835,"nodeType":62},{},[],"louée à un client 15 000 € par an. Le taux de capitalisation retenu pour ce type d'équipement est de 12 %. La valeur vénale se calcule de la manière suivante : 15 000 / 0,12 = 125 000 €.",{"data":2837,"content":2838,"nodeType":111},{},[2839],{"data":2840,"marks":2841,"value":2842,"nodeType":62},{},[],"Méthode du coût de remplacement",{"data":2844,"content":2845,"nodeType":58},{},[2846,2850,2855,2859,2864,2868,2873],{"data":2847,"marks":2848,"value":2849,"nodeType":62},{},[],"Cette méthode",{"data":2851,"marks":2852,"value":2854,"nodeType":62},{},[2853],{"type":275}," évalue la valeur vénale à partir du coût de construction",{"data":2856,"marks":2857,"value":2858,"nodeType":62},{},[]," ou",{"data":2860,"marks":2861,"value":2863,"nodeType":62},{},[2862],{"type":275}," d'achat neuf",{"data":2865,"marks":2866,"value":2867,"nodeType":62},{},[],", ",{"data":2869,"marks":2870,"value":2872,"nodeType":62},{},[2871],{"type":275},"diminué de la vétusté ",{"data":2874,"marks":2875,"value":2876,"nodeType":62},{},[],"(dépréciation liée à l'âge et à l'usure).",{"data":2878,"content":2879,"nodeType":58},{},[2880,2884,2889,2893,2898],{"data":2881,"marks":2882,"value":2883,"nodeType":62},{},[],"Elle s'applique particulièrement au ",{"data":2885,"marks":2886,"value":2888,"nodeType":62},{},[2887],{"type":275},"mobilier, au matériel professionnel ",{"data":2890,"marks":2891,"value":2892,"nodeType":62},{},[],"et aux ",{"data":2894,"marks":2895,"value":2897,"nodeType":62},{},[2896],{"type":275},"équipements spécifiques",{"data":2899,"marks":2900,"value":2901,"nodeType":62},{},[]," difficiles à comparer.",{"data":2903,"content":2904,"nodeType":58},{},[2905],{"data":2906,"marks":2907,"value":2909,"nodeType":62},{},[2908],{"type":275},"Valeur vénale = Coût de remplacement à neuf × (1 – taux de vétusté).",{"data":2911,"content":2912,"nodeType":58},{},[2913,2918],{"data":2914,"marks":2915,"value":2917,"nodeType":62},{},[2916],{"type":275},"Le taux de vétusté",{"data":2919,"marks":2920,"value":2921,"nodeType":62},{},[]," dépend de l'âge du bien et de sa durée de vie théorique. Pour du mobilier de bureau, on applique généralement 10 % par an. Pour du matériel industriel, cela varie selon la technologie et l'entretien.",{"data":2923,"content":2924,"nodeType":58},{},[2925],{"data":2926,"marks":2927,"value":2928,"nodeType":62},{},[],"Prenons l’exemple d’un équipement informatique acheté 50 000 € il y a 2 ans, durée de vie 5 ans, soit un taux de vétusté de 40 %. 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Un terrain classé en zone constructible vaut significativement plus cher qu'un terrain agricole ou naturel. Il est indispensable de consulter le plan local d'urbanisme (PLU) de la commune et d'obtenir un certificat d'urbanisme pour connaître les possibilités de construction et déterminer une estimation fiable.",{"data":3159,"content":3160,"nodeType":264},{},[3161],{"data":3162,"marks":3163,"value":3164,"nodeType":62},{},[],"Quels outils et experts pour obtenir une estimation fiable ?",{"data":3166,"content":3167,"nodeType":58},{},[3168,3172,3177],{"data":3169,"marks":3170,"value":3171,"nodeType":62},{},[],"Il existe plusieurs solutions pour évaluer la ",{"data":3173,"marks":3174,"value":3176,"nodeType":62},{},[3175],{"type":275},"valeur vénale d'un bien immobilier",{"data":3178,"marks":3179,"value":3180,"nodeType":62},{},[],", des outils gratuits en ligne aux professionnels spécialisés.",{"data":3182,"content":3183,"nodeType":111},{},[3184],{"data":3185,"marks":3186,"value":3187,"nodeType":62},{},[],"Outils gratuits en ligne",{"data":3189,"content":3190,"nodeType":58},{},[3191,3195,3200,3204,3209],{"data":3192,"marks":3193,"value":3194,"nodeType":62},{},[],"Les ",{"data":3196,"marks":3197,"value":3199,"nodeType":62},{},[3198],{"type":275},"particuliers et entreprises",{"data":3201,"marks":3202,"value":3203,"nodeType":62},{},[]," peuvent accéder gratuitement à",{"data":3205,"marks":3206,"value":3208,"nodeType":62},{},[3207],{"type":275}," plusieurs ressources",{"data":3210,"marks":3211,"value":3212,"nodeType":62},{},[]," pour obtenir une première estimation de la valeur vénale.",{"data":3214,"content":3215,"nodeType":58},{},[3216,3221,3225,3230,3234,3243,3247,3252,3256,3261],{"data":3217,"marks":3218,"value":3220,"nodeType":62},{},[3219],{"type":275},"DVF",{"data":3222,"marks":3223,"value":3224,"nodeType":62},{},[]," (Demande de Valeurs Foncières) constitue la ",{"data":3226,"marks":3227,"value":3229,"nodeType":62},{},[3228],{"type":275},"base de données officielle",{"data":3231,"marks":3232,"value":3233,"nodeType":62},{},[]," de l'administration. 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Il est équivalent à la ",[],{},{"nodeType":67,"data":3731,"content":3733},{"uri":3732},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/la-capacite-dautofinancement/",[3734],{"nodeType":62,"value":3735,"marks":3736,"data":3738},"capacité d'autofinancement ",[3737],{"type":75},{},{"nodeType":62,"value":3740,"marks":3741,"data":3742},"(CAF).",[],{},{"nodeType":531,"data":3744,"content":3745},{},[3746],{"nodeType":58,"data":3747,"content":3748},{},[3749,3754],{"nodeType":62,"value":3750,"marks":3751,"data":3753},"L'autofinancement net",[3752],{"type":275},{},{"nodeType":62,"value":3755,"marks":3756,"data":3757}," est obtenu en déduisant les dividendes versés aux associés de l'autofinancement brut. C'est la part réellement réinvestie dans l'entreprise.",[],{},{"nodeType":111,"data":3759,"content":3760},{},[3761],{"nodeType":62,"value":3762,"marks":3763,"data":3764},"Quelles ressources l'entreprise peut-elle mobiliser ?",[],{},{"nodeType":58,"data":3766,"content":3767},{},[3768],{"nodeType":62,"value":3769,"marks":3770,"data":3771},"L'autofinancement repose sur plusieurs types de ressources internes :",[],{},{"nodeType":550,"data":3773,"content":3774},{},[3775,3799,3823,3838],{"nodeType":531,"data":3776,"content":3777},{},[3778],{"nodeType":58,"data":3779,"content":3780},{},[3781,3785,3795],{"nodeType":62,"value":430,"marks":3782,"data":3784},[3783],{"type":275},{},{"nodeType":67,"data":3786,"content":3788},{"uri":3787},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/resultat-net-comptable/",[3789],{"nodeType":62,"value":3790,"marks":3791,"data":3794},"résultat net",[3792,3793],{"type":75},{"type":275},{},{"nodeType":62,"value":3796,"marks":3797,"data":3798}," : la part du bénéfice non distribuée sous forme de dividendes et mise en réserve.",[],{},{"nodeType":531,"data":3800,"content":3801},{},[3802],{"nodeType":58,"data":3803,"content":3804},{},[3805,3809,3819],{"nodeType":62,"value":3194,"marks":3806,"data":3808},[3807],{"type":275},{},{"nodeType":67,"data":3810,"content":3812},{"uri":3811},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/dotation-aux-amortissements/",[3813],{"nodeType":62,"value":3814,"marks":3815,"data":3818},"dotations aux amortissements",[3816,3817],{"type":75},{"type":275},{},{"nodeType":62,"value":3820,"marks":3821,"data":3822}," : provisions comptables qui reconstituent la valeur des actifs usés, sans décaissement réel.",[],{},{"nodeType":531,"data":3824,"content":3825},{},[3826],{"nodeType":58,"data":3827,"content":3828},{},[3829,3834],{"nodeType":62,"value":3830,"marks":3831,"data":3833},"Les dotations aux provisions",[3832],{"type":275},{},{"nodeType":62,"value":3835,"marks":3836,"data":3837}," : sommes mises de côté pour anticiper des charges ou pertes futures.",[],{},{"nodeType":531,"data":3839,"content":3840},{},[3841],{"nodeType":58,"data":3842,"content":3843},{},[3844,3849],{"nodeType":62,"value":3845,"marks":3846,"data":3848},"Les plus-values de cession",[3847],{"type":275},{},{"nodeType":62,"value":3850,"marks":3851,"data":3852}," : gains réalisés lors de la vente d'actifs immobilisés.",[],{},{"nodeType":58,"data":3854,"content":3855},{},[3856],{"nodeType":62,"value":3857,"marks":3858,"data":3859},"Ces ressources constituent le socle sur lequel repose la capacité d'autofinancement d'une entreprise.",[],{},{"nodeType":264,"data":3861,"content":3862},{},[3863],{"nodeType":62,"value":3864,"marks":3865,"data":3866},"Quel est le but de l'autofinancement ?",[],{},{"nodeType":111,"data":3868,"content":3869},{},[3870],{"nodeType":62,"value":3871,"marks":3872,"data":3873},"Financer sa croissance sans dépendre de tiers",[],{},{"nodeType":58,"data":3875,"content":3876},{},[3877,3881,3886],{"nodeType":62,"value":3878,"marks":3879,"data":3880},"L'objectif premier de l'autofinancement est de permettre à l'entreprise ",[],{},{"nodeType":62,"value":3882,"marks":3883,"data":3885},"d'investir et de se développer sans avoir recours à des financements externes",[3884],{"type":275},{},{"nodeType":62,"value":3887,"marks":3888,"data":3889},". En finançant ses propres projets, acquisition d'équipements, développement de nouveaux produits, recrutement , l'entreprise conserve son indépendance décisionnelle et évite les contraintes liées à l'endettement (remboursements, covenants bancaires, dilution du capital).",[],{},{"nodeType":58,"data":3891,"content":3892},{},[3893,3897,3906],{"nodeType":62,"value":3894,"marks":3895,"data":3896},"L'autofinancement joue également un rôle clé dans la gestion du ",[],{},{"nodeType":67,"data":3898,"content":3900},{"uri":3899},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-besoin-en-fonds-de-roulement-bfr--cest-quoi/",[3901],{"nodeType":62,"value":3902,"marks":3903,"data":3905},"besoin en fonds de roulement",[3904],{"type":75},{},{"nodeType":62,"value":3907,"marks":3908,"data":3909}," (BFR) : une entreprise capable de s'autofinancer est mieux armée pour absorber les variations de trésorerie liées à son cycle d'exploitation.",[],{},{"nodeType":111,"data":3911,"content":3912},{},[3913],{"nodeType":62,"value":3914,"marks":3915,"data":3916},"Quelles contraintes poussent les entreprises vers l'autofinancement ?",[],{},{"nodeType":58,"data":3918,"content":3919},{},[3920],{"nodeType":62,"value":3921,"marks":3922,"data":3923},"Plusieurs facteurs incitent les entreprises à privilégier l'autofinancement plutôt que le recours à des sources externes :",[],{},{"nodeType":550,"data":3925,"content":3926},{},[3927,3942,3969,3984,3999],{"nodeType":531,"data":3928,"content":3929},{},[3930],{"nodeType":58,"data":3931,"content":3932},{},[3933,3938],{"nodeType":62,"value":3934,"marks":3935,"data":3937},"L'accès limité au crédit",[3936],{"type":275},{},{"nodeType":62,"value":3939,"marks":3940,"data":3941}," : les TPE et PME, surtout en phase de démarrage, se heurtent souvent à des refus bancaires ou à des conditions d'emprunt défavorables.",[],{},{"nodeType":531,"data":3943,"content":3944},{},[3945],{"nodeType":58,"data":3946,"content":3947},{},[3948,3953,3957,3966],{"nodeType":62,"value":3949,"marks":3950,"data":3952},"Le coût de la dette",[3951],{"type":275},{},{"nodeType":62,"value":3954,"marks":3955,"data":3956}," : taux d'intérêt, frais de dossier, garanties exigées, emprunter a un coût non négligeable qui pèse sur la ",[],{},{"nodeType":67,"data":3958,"content":3960},{"uri":3959},"https://www.clementine.fr/blog/calculateurs/calculateur-seuil-de-rentabilite/",[3961],{"nodeType":62,"value":3962,"marks":3963,"data":3965},"rentabilité",[3964],{"type":75},{},{"nodeType":62,"value":566,"marks":3967,"data":3968},[],{},{"nodeType":531,"data":3970,"content":3971},{},[3972],{"nodeType":58,"data":3973,"content":3974},{},[3975,3980],{"nodeType":62,"value":3976,"marks":3977,"data":3979},"La volonté de préserver le capital",[3978],{"type":275},{},{"nodeType":62,"value":3981,"marks":3982,"data":3983}," : faire entrer un investisseur au capital implique de céder une part du contrôle de l'entreprise. L'autofinancement évite toute dilution.",[],{},{"nodeType":531,"data":3985,"content":3986},{},[3987],{"nodeType":58,"data":3988,"content":3989},{},[3990,3995],{"nodeType":62,"value":3991,"marks":3992,"data":3994},"La conjoncture économique",[3993],{"type":275},{},{"nodeType":62,"value":3996,"marks":3997,"data":3998}," : en période d'incertitude ou de resserrement du crédit, l'autofinancement devient une nécessité stratégique pour maintenir l'activité et l'investissement.",[],{},{"nodeType":531,"data":4000,"content":4001},{},[4002],{"nodeType":58,"data":4003,"content":4004},{},[4005,4010],{"nodeType":62,"value":4006,"marks":4007,"data":4009},"La recherche de crédibilité",[4008],{"type":275},{},{"nodeType":62,"value":4011,"marks":4012,"data":4013}," : une entreprise qui s'autofinance envoie un signal fort à ses partenaires financiers et commerciaux sur la solidité de son modèle économique.",[],{},{"nodeType":264,"data":4015,"content":4016},{},[4017],{"nodeType":62,"value":4018,"marks":4019,"data":4020},"Comment calculer l'autofinancement ?",[],{},{"nodeType":111,"data":4022,"content":4023},{},[4024],{"nodeType":62,"value":4025,"marks":4026,"data":4027},"Quelle est la formule de l'autofinancement ?",[],{},{"nodeType":58,"data":4029,"content":4030},{},[4031],{"nodeType":62,"value":4032,"marks":4033,"data":4034},"La formule de l'autofinancement est la suivante :",[],{},{"nodeType":550,"data":4036,"content":4037},{},[4038],{"nodeType":531,"data":4039,"content":4040},{},[4041],{"nodeType":58,"data":4042,"content":4043},{},[4044],{"nodeType":62,"value":4045,"marks":4046,"data":4048},"Autofinancement = Capacité d'autofinancement (CAF) − Dividendes versés",[4047],{"type":275},{},{"nodeType":58,"data":4050,"content":4051},{},[4052],{"nodeType":62,"value":4053,"marks":4054,"data":4055},"Pour calculer la CAF, deux méthodes existent 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résultat.",[],{},{"nodeType":58,"data":4134,"content":4135},{},[4136],{"nodeType":62,"value":4137,"marks":4138,"data":4140},"Exemple chiffré :",[4139],{"type":275},{},{"nodeType":58,"data":4142,"content":4143},{},[4144],{"nodeType":62,"value":4145,"marks":4146,"data":4147},"Une entreprise affiche les éléments suivants :",[],{},{"nodeType":550,"data":4149,"content":4150},{},[4151,4161,4171,4181],{"nodeType":531,"data":4152,"content":4153},{},[4154],{"nodeType":58,"data":4155,"content":4156},{},[4157],{"nodeType":62,"value":4158,"marks":4159,"data":4160},"Résultat net : 80 000 €",[],{},{"nodeType":531,"data":4162,"content":4163},{},[4164],{"nodeType":58,"data":4165,"content":4166},{},[4167],{"nodeType":62,"value":4168,"marks":4169,"data":4170},"Dotations aux amortissements : 25 000 €",[],{},{"nodeType":531,"data":4172,"content":4173},{},[4174],{"nodeType":58,"data":4175,"content":4176},{},[4177],{"nodeType":62,"value":4178,"marks":4179,"data":4180},"Reprises sur provisions : 5 000 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Nous délivrons également l'",{"data":7333,"marks":7334,"value":7336,"nodeType":62},{},[7335],{"type":275},"attestation fonds mandants",{"data":7338,"marks":7339,"value":7340,"nodeType":62},{},[]," pour ",{"data":7342,"marks":7343,"value":7345,"nodeType":62},{},[7344],{"type":275},"150 € HT par an",{"data":7347,"marks":7348,"value":7349,"nodeType":62},{},[],", document indispensable pour justifier auprès de votre caisse de garantie la bonne tenue de votre comptabilité mandant. ",{"data":7351,"content":7352,"nodeType":58},{},[7353],{"data":7354,"marks":7355,"value":7357,"nodeType":62},{},[7356],{"type":275},"En autonomie avec notre logiciel de comptabilité :",{"data":7359,"content":7360,"nodeType":550},{},[7361,7376,7391,7415,7442,7464],{"data":7362,"content":7363,"nodeType":531},{},[7364],{"data":7365,"content":7366,"nodeType":58},{},[7367,7372],{"data":7368,"marks":7369,"value":7371,"nodeType":62},{},[7370],{"type":275},"Synchronisation bancaire",{"data":7373,"marks":7374,"value":7375,"nodeType":62},{},[]," automatique",{"data":7377,"content":7378,"nodeType":531},{},[7379],{"data":7380,"content":7381,"nodeType":58},{},[7382,7387],{"data":7383,"marks":7384,"value":7386,"nodeType":62},{},[7385],{"type":275},"Saisie comptable ",{"data":7388,"marks":7389,"value":7390,"nodeType":62},{},[],"automatisée avec l'IA",{"data":7392,"content":7393,"nodeType":531},{},[7394],{"data":7395,"content":7396,"nodeType":58},{},[7397,7402,7411],{"data":7398,"marks":7399,"value":7401,"nodeType":62},{},[7400],{"type":275},"Édition de ",{"data":7403,"content":7405,"nodeType":67},{"uri":7404},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-compte-de-resultat/",[7406],{"data":7407,"marks":7408,"value":7410,"nodeType":62},{},[7409],{"type":75},"comptes de résultat",{"data":7412,"marks":7413,"value":7414,"nodeType":62},{},[]," et bilans",{"data":7416,"content":7417,"nodeType":531},{},[7418],{"data":7419,"content":7420,"nodeType":58},{},[7421,7426,7430,7439],{"data":7422,"marks":7423,"value":7425,"nodeType":62},{},[7424],{"type":275},"Gestion des factures ",{"data":7427,"marks":7428,"value":7429,"nodeType":62},{},[],"et ",{"data":7431,"content":7433,"nodeType":67},{"uri":7432},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/automatisation-note-de-frais/",[7434],{"data":7435,"marks":7436,"value":7438,"nodeType":62},{},[7437],{"type":75},"notes de frais",{"data":7440,"marks":7441,"value":78,"nodeType":62},{},[],{"data":7443,"content":7444,"nodeType":531},{},[7445],{"data":7446,"content":7447,"nodeType":58},{},[7448,7452,7461],{"data":7449,"marks":7450,"value":7451,"nodeType":62},{},[],"Préparation et ",{"data":7453,"content":7455,"nodeType":67},{"uri":7454},"https://www.clementine.fr/blog/taxes-et-impots/declaration-tva/",[7456],{"data":7457,"marks":7458,"value":7460,"nodeType":62},{},[7459],{"type":75},"télédéclaration de la TVA",{"data":7462,"marks":7463,"value":78,"nodeType":62},{},[],{"data":7465,"content":7466,"nodeType":531},{},[7467],{"data":7468,"content":7469,"nodeType":58},{},[7470,7475],{"data":7471,"marks":7472,"value":7474,"nodeType":62},{},[7473],{"type":275},"Application mobile",{"data":7476,"marks":7477,"value":7478,"nodeType":62},{},[]," pour piloter votre activité partout. ",{"data":7480,"content":7481,"nodeType":264},{},[7482],{"data":7483,"marks":7484,"value":1808,"nodeType":62},{},[],{"data":7486,"content":7487,"nodeType":111},{},[7488],{"data":7489,"marks":7490,"value":7491,"nodeType":62},{},[],"Qu’est-ce que la comptabilité mandant ? ",{"data":7493,"content":7494,"nodeType":58},{},[7495],{"data":7496,"marks":7497,"value":7498,"nodeType":62},{},[],"C’est la gestion comptable des fonds confiés par des clients à un professionnel immobilier. Contrairement à la comptabilité classique qui enregistre ses propres recettes, elle suit l'argent d'autrui : loyers, charges, dépôts de garantie que le professionnel doit temporairement gérer. ",{"data":7500,"content":7501,"nodeType":111},{},[7502],{"data":7503,"marks":7504,"value":7505,"nodeType":62},{},[],"Qui est concerné par la comptabilité mandant ? ",{"data":7507,"content":7508,"nodeType":58},{},[7509],{"data":7510,"marks":7511,"value":7512,"nodeType":62},{},[],"Les syndics de copropriété, administrateurs de biens, agences immobilières gérant des locations et gestionnaires en location saisonnière sont concernés. Tout professionnel gestionnaire des fonds mandants pour le compte de propriétaires ou copropriétaires doit appliquer cette comptabilité spécifique. ",{"data":7514,"content":7515,"nodeType":111},{},[7516],{"data":7517,"marks":7518,"value":7519,"nodeType":62},{},[],"Quelle est la différence entre comptabilité mandant et comptabilité classique ? ",{"data":7521,"content":7522,"nodeType":58},{},[7523],{"data":7524,"marks":7525,"value":7526,"nodeType":62},{},[],"La comptabilité classique enregistre vos propres opérations (honoraires, charges de votre agence). La comptabilité mandant suit l'argent de vos clients avec des comptes séparés (467/468), un compte bancaire dédié et l'obligation d'éditer des comptes de gestion périodiques pour chaque mandant. ",{"data":7528,"content":7529,"nodeType":111},{},[7530],{"data":7531,"marks":7532,"value":7533,"nodeType":62},{},[],"Quelles sont les obligations légales de la comptabilité mandant ?",{"data":7535,"content":7536,"nodeType":58},{},[7537],{"data":7538,"marks":7539,"value":7540,"nodeType":62},{},[],"La loi Hoguet et son décret imposent : compte bancaire séparé obligatoire, comptabilité détaillée par mandat, conservation des documents 10 ans et garantie financière couvrant les fonds détenus. Le rapprochement bancaire et les comptes de gestion relèvent des bonnes pratiques professionnelles. ",{"metadata":7542,"sys":7545,"fields":7548},{"tags":7543,"concepts":7544},[],[],{"id":7546,"updatedAt":7547},"3L6u1fcW0Z0fNHu9HOmEh6","2026-05-13T08:08:52.212Z",{"slug":7549,"title":7550,"cover":7551,"category":7571,"publishedAt":7583,"content":7584},"tjm-freelance","TJM freelance : calcul, critères et conseils pour le fixer",{"metadata":7552,"sys":7555,"fields":7562},{"tags":7553,"concepts":7554},[],[],{"space":7556,"id":7558,"type":168,"createdAt":7559,"updatedAt":7559,"environment":7560,"publishedVersion":97,"revision":319,"locale":27},{"sys":7557},{"type":10,"linkType":11,"id":12},"7A5Z4AMASInnyz7lAZrzLU","2026-05-13T08:00:02.785Z",{"sys":7561},{"id":19,"type":10,"linkType":20},{"title":7563,"description":7564,"file":7565},"TJM freelance","Cover article TJM freelance",{"url":7566,"details":7567,"fileName":7570,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/7A5Z4AMASInnyz7lAZrzLU/ac57b02bef15176fdfe2737bd0490a0a/tjm_freelance.webp",{"size":7568,"image":7569},140696,{"width":398,"height":399},"tjm freelance.webp",{"metadata":7572,"sys":7575,"fields":7582},{"tags":7573,"concepts":7574},[],[],{"space":7576,"id":3598,"type":14,"createdAt":3599,"updatedAt":3600,"environment":7578,"publishedVersion":3603,"revision":3604,"contentType":7580,"locale":27},{"sys":7577},{"type":10,"linkType":11,"id":12},{"sys":7579},{"id":19,"type":10,"linkType":20},{"sys":7581},{"type":10,"linkType":25,"id":414},{"title":3608,"slug":3609,"metaTitle":3610,"metaDescription":3611},"2026-05-13",{"data":7585,"content":7586,"nodeType":54},{},[7587,7594,7609,7616,7644,7673,7689,7704,7711,7758,7800,7840,7847,7854,7861,7890,7919,7926,7980,7987,8003,8049,8064,8071,8078,8182,8189,8196,8230,8261,8268,8279,8286,8293,8300,8330,8337,8344,8356,8363,8370,8377,8384,8391,8405,8412,8426,8441,8448,8472,8511,8518,8543,8583,8598,8605,8658,8673,8680,8687,8712,8745,8752,8759,8766,8773,8788,8804,8811,8818,8833,8840,8847,8862,8869,8876,8919,8935,8942,8949,8965,8971,8978,8985,8992],{"data":7588,"content":7589,"nodeType":58},{},[7590],{"data":7591,"marks":7592,"value":7593,"nodeType":62},{},[],"Vous facturez vos missions de travailleur indépendant au hasard ou en copiant vos collègues ? Attention : un TJM mal calculé peut vous faire travailler à perte, même si vos clients semblent satisfaits. Savoir fixer, calculer et défendre votre taux journalier moyen est indispensable pour rester rentable, valoriser votre expertise et négocier vos missions avec confiance.",{"data":7595,"content":7596,"nodeType":58},{},[7597,7601,7605],{"data":7598,"marks":7599,"value":7600,"nodeType":62},{},[],"Dans cet article, découvrez comment déterminer un ",{"data":7602,"marks":7603,"value":7563,"nodeType":62},{},[7604],{"type":275},{"data":7606,"marks":7607,"value":7608,"nodeType":62},{},[]," juste, rentable et crédible.",{"data":7610,"content":7611,"nodeType":264},{},[7612],{"data":7613,"marks":7614,"value":7615,"nodeType":62},{},[],"Qu’est-ce que le TJM freelance (taux journalier moyen) ?",{"data":7617,"content":7618,"nodeType":58},{},[7619,7623,7632,7636,7641],{"data":7620,"marks":7621,"value":7622,"nodeType":62},{},[],"Le taux journalier moyen est un mode de facturation couramment utilisé par les ",{"data":7624,"content":7626,"nodeType":67},{"uri":7625},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/facture-auto-entrepreneur/",[7627],{"data":7628,"marks":7629,"value":7631,"nodeType":62},{},[7630],{"type":75},"freelances",{"data":7633,"marks":7634,"value":7635,"nodeType":62},{},[],". ",{"data":7637,"marks":7638,"value":7640,"nodeType":62},{},[7639],{"type":275},"Il correspond au tarif qu’un indépendant facture à son client pour une journée de travail",{"data":7642,"marks":7643,"value":1318,"nodeType":62},{},[],{"data":7645,"content":7646,"nodeType":58},{},[7647,7651,7656,7660,7669],{"data":7648,"marks":7649,"value":7650,"nodeType":62},{},[],"Il est ",{"data":7652,"marks":7653,"value":7655,"nodeType":62},{},[7654],{"type":275},"généralement exprimé hors-taxes (HT)",{"data":7657,"marks":7658,"value":7659,"nodeType":62},{},[],". Lorsqu’il est indiqué toutes taxes comprises (TTC), cela ",{"data":7661,"content":7663,"nodeType":67},{"uri":7662},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/facture-avec-tva/",[7664],{"data":7665,"marks":7666,"value":7668,"nodeType":62},{},[7667],{"type":75},"inclut la TVA",{"data":7670,"marks":7671,"value":7672,"nodeType":62},{},[],", que le freelance collecte pour le compte de l’État. ",{"data":7674,"content":7675,"nodeType":58},{},[7676,7680,7685],{"data":7677,"marks":7678,"value":7679,"nodeType":62},{},[],"Le TJM ",{"data":7681,"marks":7682,"value":7684,"nodeType":62},{},[7683],{"type":275},"se distingue du THM",{"data":7686,"marks":7687,"value":7688,"nodeType":62},{},[]," (taux horaire moyen), qui correspond au tarif facturé à l’heure.  ",{"data":7690,"content":7691,"nodeType":58},{},[7692,7695,7700],{"data":7693,"marks":7694,"value":1068,"nodeType":62},{},[],{"data":7696,"marks":7697,"value":1074,"nodeType":62},{},[7698,7699],{"type":75},{"type":275},{"data":7701,"marks":7702,"value":7703,"nodeType":62},{},[]," : ce n’est pas la seule méthode de facturation utilisée par les travailleurs indépendants. Il existe notamment la facturation au forfait, à la commission, au résultat ou encore à l’heure. ",{"data":7705,"content":7706,"nodeType":264},{},[7707],{"data":7708,"marks":7709,"value":7710,"nodeType":62},{},[],"Pourquoi est-ce important de déterminer son TJM freelance ?",{"data":7712,"content":7713,"nodeType":58},{},[7714,7718,7723,7732,7737,7741,7746,7750,7755],{"data":7715,"marks":7716,"value":7717,"nodeType":62},{},[],"Déterminer son TJM en tant que freelance est essentiel pour ",{"data":7719,"marks":7720,"value":7722,"nodeType":62},{},[7721],{"type":275},"assurer la ",{"data":7724,"content":7726,"nodeType":67},{"uri":7725},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/seuil-de-rentabilite/",[7727],{"data":7728,"marks":7729,"value":3962,"nodeType":62},{},[7730,7731],{"type":75},{"type":275},{"data":7733,"marks":7734,"value":7736,"nodeType":62},{},[7735],{"type":275}," de son activité",{"data":7738,"marks":7739,"value":7740,"nodeType":62},{},[],". Il permet d’",{"data":7742,"marks":7743,"value":7745,"nodeType":62},{},[7744],{"type":275},"éviter de travailler à perte",{"data":7747,"marks":7748,"value":7749,"nodeType":62},{},[]," et de ",{"data":7751,"marks":7752,"value":7754,"nodeType":62},{},[7753],{"type":275},"fixer des tarifs cohérents",{"data":7756,"marks":7757,"value":1318,"nodeType":62},{},[],{"data":7759,"content":7760,"nodeType":58},{},[7761,7765,7770,7774,7779,7788,7792,7797],{"data":7762,"marks":7763,"value":7764,"nodeType":62},{},[],"En calculant votre TJM, vous pouvez vérifier si une mission est rentable en comparant le temps passé aux revenus générés. Vous pouvez également ",{"data":7766,"marks":7767,"value":7769,"nodeType":62},{},[7768],{"type":275},"en déduire un tarif horaire",{"data":7771,"marks":7772,"value":7773,"nodeType":62},{},[]," et vous assurer que ",{"data":7775,"marks":7776,"value":7778,"nodeType":62},{},[7777],{"type":275},"vos prix couvrent l’ensemble de vos ",{"data":7780,"content":7782,"nodeType":67},{"uri":7781},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/les-charges-en-freelance/",[7783],{"data":7784,"marks":7785,"value":5316,"nodeType":62},{},[7786,7787],{"type":75},{"type":275},{"data":7789,"marks":7790,"value":7791,"nodeType":62},{},[]," tout en vous permettant de ",{"data":7793,"marks":7794,"value":7796,"nodeType":62},{},[7795],{"type":275},"dégager un revenu suffisant",{"data":7798,"marks":7799,"value":1318,"nodeType":62},{},[],{"data":7801,"content":7802,"nodeType":58},{},[7803,7807,7812,7816,7821,7824,7829,7832,7837],{"data":7804,"marks":7805,"value":7806,"nodeType":62},{},[],"Par ailleurs, votre TJM joue un rôle clé dans votre ",{"data":7808,"marks":7809,"value":7811,"nodeType":62},{},[7810],{"type":275},"positionnement sur le marché",{"data":7813,"marks":7814,"value":7815,"nodeType":62},{},[],". Un tarif trop bas peut nuire à votre crédibilité, tandis qu’un tarif plus élevé peut refléter votre niveau d’expertise. Définir votre TJM vous aide ainsi à ",{"data":7817,"marks":7818,"value":7820,"nodeType":62},{},[7819],{"type":275},"vous situer par rapport à vos concurrents",{"data":7822,"marks":7823,"value":2867,"nodeType":62},{},[],{"data":7825,"marks":7826,"value":7828,"nodeType":62},{},[7827],{"type":275},"valoriser votre travail",{"data":7830,"marks":7831,"value":5487,"nodeType":62},{},[],{"data":7833,"marks":7834,"value":7836,"nodeType":62},{},[7835],{"type":275},"mieux négocier vos missions",{"data":7838,"marks":7839,"value":1318,"nodeType":62},{},[],{"data":7841,"content":7842,"nodeType":264},{},[7843],{"data":7844,"marks":7845,"value":7846,"nodeType":62},{},[],"Quels critères prendre en compte pour calculer son TJM ?",{"data":7848,"content":7849,"nodeType":58},{},[7850],{"data":7851,"marks":7852,"value":7853,"nodeType":62},{},[],"Il existe un certain nombre de critères incontournables à prendre en compte dans le calcul de votre TJM freelance pour qu’il soit rentable et crédible. ",{"data":7855,"content":7856,"nodeType":111},{},[7857],{"data":7858,"marks":7859,"value":7860,"nodeType":62},{},[],"Votre revenu net souhaité",{"data":7862,"content":7863,"nodeType":58},{},[7864,7868,7873,7877,7886],{"data":7865,"marks":7866,"value":7867,"nodeType":62},{},[],"Le revenu net que vous souhaitez percevoir constitue ",{"data":7869,"marks":7870,"value":7872,"nodeType":62},{},[7871],{"type":275},"le point de départ du calcul de votre TJM",{"data":7874,"marks":7875,"value":7876,"nodeType":62},{},[],". C’est en effet à partir de cet objectif que vous pouvez déterminer le ",{"data":7878,"content":7880,"nodeType":67},{"uri":7879},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/chiffre-daffaires/",[7881],{"data":7882,"marks":7883,"value":7885,"nodeType":62},{},[7884],{"type":75},"chiffre d’affaires",{"data":7887,"marks":7888,"value":7889,"nodeType":62},{},[]," (CA) que vous devez générer pour atteindre la rémunération souhaitée.",{"data":7891,"content":7892,"nodeType":58},{},[7893,7897,7902,7906,7915],{"data":7894,"marks":7895,"value":7896,"nodeType":62},{},[],"Une fois ce montant défini, ",{"data":7898,"marks":7899,"value":7901,"nodeType":62},{},[7900],{"type":275},"vous pourrez en déduire le taux journalier à appliquer",{"data":7903,"marks":7904,"value":7905,"nodeType":62},{},[],", en tenant compte de l’ensemble des charges, du ",{"data":7907,"content":7909,"nodeType":67},{"uri":7908},"https://www.clementine.fr/blog/calculateurs/temps-de-travail/",[7910],{"data":7911,"marks":7912,"value":7914,"nodeType":62},{},[7913],{"type":75},"temps de travail",{"data":7916,"marks":7917,"value":7918,"nodeType":62},{},[]," et des autres paramètres abordés par la suite. ",{"data":7920,"content":7921,"nodeType":111},{},[7922],{"data":7923,"marks":7924,"value":7925,"nodeType":62},{},[],"Votre statut juridique (portage salarial, micro-entreprise, SASU, EURL, etc.)",{"data":7927,"content":7928,"nodeType":58},{},[7929,7933,7942,7946,7955,7959,7968,7972,7977],{"data":7930,"marks":7931,"value":7932,"nodeType":62},{},[],"Votre statut juridique influence directement le niveau de charges que vous devrez supporter. En ",{"data":7934,"content":7936,"nodeType":67},{"uri":7935},"https://www.clementine.fr/juridique/creation-micro-entreprise/",[7937],{"data":7938,"marks":7939,"value":7941,"nodeType":62},{},[7940],{"type":75},"micro-entreprise",{"data":7943,"marks":7944,"value":7945,"nodeType":62},{},[],", en ",{"data":7947,"content":7949,"nodeType":67},{"uri":7948},"https://www.clementine.fr/juridique/creation-eurl-en-ligne/",[7950],{"data":7951,"marks":7952,"value":7954,"nodeType":62},{},[7953],{"type":75},"EURL",{"data":7956,"marks":7957,"value":7958,"nodeType":62},{},[]," ou en ",{"data":7960,"content":7962,"nodeType":67},{"uri":7961},"https://www.clementine.fr/juridique/creation-sasu-en-ligne/",[7963],{"data":7964,"marks":7965,"value":7967,"nodeType":62},{},[7966],{"type":75},"SASU",{"data":7969,"marks":7970,"value":7971,"nodeType":62},{},[],", les règles de calcul et les cotisations diffèrent, ce qui a un ",{"data":7973,"marks":7974,"value":7976,"nodeType":62},{},[7975],{"type":275},"impact direct sur votre rémunération nette et donc sur votre TJM",{"data":7978,"marks":7979,"value":566,"nodeType":62},{},[],{"data":7981,"content":7982,"nodeType":111},{},[7983],{"data":7984,"marks":7985,"value":7986,"nodeType":62},{},[],"Vos charges sociales et fiscales",{"data":7988,"content":7989,"nodeType":58},{},[7990,7994,7999],{"data":7991,"marks":7992,"value":7993,"nodeType":62},{},[],"Vous êtes redevable de cotisations sociales (retraite, URSSAF, etc.) en tant que travailleur indépendant. Comme nous l’évoquions juste avant, ",{"data":7995,"marks":7996,"value":7998,"nodeType":62},{},[7997],{"type":275},"elles varient en fonction de votre statut juridique",{"data":8000,"marks":8001,"value":8002,"nodeType":62},{},[]," : ",{"data":8004,"content":8005,"nodeType":550},{},[8006,8021,8035],{"data":8007,"content":8008,"nodeType":531},{},[8009],{"data":8010,"content":8011,"nodeType":58},{},[8012,8017],{"data":8013,"marks":8014,"value":8016,"nodeType":62},{},[8015],{"type":275},"Micro-entreprise",{"data":8018,"marks":8019,"value":8020,"nodeType":62},{},[]," : de 12,30 % à 25,6 % de votre CA selon l’activité exercée.",{"data":8022,"content":8023,"nodeType":531},{},[8024],{"data":8025,"content":8026,"nodeType":58},{},[8027,8031],{"data":8028,"marks":8029,"value":7954,"nodeType":62},{},[8030],{"type":275},{"data":8032,"marks":8033,"value":8034,"nodeType":62},{},[]," : environ 45 % de votre revenu net.",{"data":8036,"content":8037,"nodeType":531},{},[8038],{"data":8039,"content":8040,"nodeType":58},{},[8041,8045],{"data":8042,"marks":8043,"value":7967,"nodeType":62},{},[8044],{"type":275},{"data":8046,"marks":8047,"value":8048,"nodeType":62},{},[]," : environ 82 % de votre rémunération nette.",{"data":8050,"content":8051,"nodeType":58},{},[8052,8056,8061],{"data":8053,"marks":8054,"value":8055,"nodeType":62},{},[],"Vous devez également ",{"data":8057,"marks":8058,"value":8060,"nodeType":62},{},[8059],{"type":275},"prendre en compte les impôts dont vous serez redevables",{"data":8062,"marks":8063,"value":566,"nodeType":62},{},[],{"data":8065,"content":8066,"nodeType":111},{},[8067],{"data":8068,"marks":8069,"value":8070,"nodeType":62},{},[],"Vos frais professionnels",{"data":8072,"content":8073,"nodeType":58},{},[8074],{"data":8075,"marks":8076,"value":8077,"nodeType":62},{},[],"Pensez également à faire une liste de tous vos frais professionnels, tels que :",{"data":8079,"content":8080,"nodeType":550},{},[8081,8106,8117,8143,8167],{"data":8082,"content":8083,"nodeType":531},{},[8084],{"data":8085,"content":8086,"nodeType":58},{},[8087,8092,8102],{"data":8088,"marks":8089,"value":8091,"nodeType":62},{},[8090],{"type":275},"vos ",{"data":8093,"content":8095,"nodeType":67},{"uri":8094},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/logiciel-comptabilite-auto-entrepreneur/",[8096],{"data":8097,"marks":8098,"value":8101,"nodeType":62},{},[8099,8100],{"type":75},{"type":275},"logiciels",{"data":8103,"marks":8104,"value":646,"nodeType":62},{},[8105],{"type":275},{"data":8107,"content":8108,"nodeType":531},{},[8109],{"data":8110,"content":8111,"nodeType":58},{},[8112],{"data":8113,"marks":8114,"value":8116,"nodeType":62},{},[8115],{"type":275},"votre matériel ;",{"data":8118,"content":8119,"nodeType":531},{},[8120],{"data":8121,"content":8122,"nodeType":58},{},[8123,8128,8138],{"data":8124,"marks":8125,"value":8127,"nodeType":62},{},[8126],{"type":275},"vos différentes assurances (pour votre local ou votre ",{"data":8129,"content":8131,"nodeType":67},{"uri":8130},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/acheter-une-voiture-avec-sa-societe/",[8132],{"data":8133,"marks":8134,"value":8137,"nodeType":62},{},[8135,8136],{"type":75},{"type":275},"véhicule de travail",{"data":8139,"marks":8140,"value":8142,"nodeType":62},{},[8141],{"type":275},", par exemple) ;",{"data":8144,"content":8145,"nodeType":531},{},[8146],{"data":8147,"content":8148,"nodeType":58},{},[8149,8153,8163],{"data":8150,"marks":8151,"value":8091,"nodeType":62},{},[8152],{"type":275},{"data":8154,"content":8156,"nodeType":67},{"uri":8155},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/prix-expert-comptable/",[8157],{"data":8158,"marks":8159,"value":8162,"nodeType":62},{},[8160,8161],{"type":75},{"type":275},"honoraires comptables",{"data":8164,"marks":8165,"value":646,"nodeType":62},{},[8166],{"type":275},{"data":8168,"content":8169,"nodeType":531},{},[8170],{"data":8171,"content":8172,"nodeType":58},{},[8173,8178],{"data":8174,"marks":8175,"value":8177,"nodeType":62},{},[8176],{"type":275},"votre prévoyance et votre mutuelle.",{"data":8179,"marks":8180,"value":8181,"nodeType":62},{},[]," ",{"data":8183,"content":8184,"nodeType":58},{},[8185],{"data":8186,"marks":8187,"value":8188,"nodeType":62},{},[],"L’ensemble des frais nécessaires au bon déroulement de votre activité doivent être pris en compte dans le calcul de votre TJM freelance.",{"data":8190,"content":8191,"nodeType":111},{},[8192],{"data":8193,"marks":8194,"value":8195,"nodeType":62},{},[],"Votre temps de travail réel (jours facturables vs non facturables)",{"data":8197,"content":8198,"nodeType":58},{},[8199,8203,8208,8212,8217,8221,8226],{"data":8200,"marks":8201,"value":8202,"nodeType":62},{},[],"Un travailleur indépendant ne travaille pas chaque jour de l’année. Entre les ",{"data":8204,"marks":8205,"value":8207,"nodeType":62},{},[8206],{"type":275},"congés",{"data":8209,"marks":8210,"value":8211,"nodeType":62},{},[],", les ",{"data":8213,"marks":8214,"value":8216,"nodeType":62},{},[8215],{"type":275},"jours consacrés au développement de son activité",{"data":8218,"marks":8219,"value":8220,"nodeType":62},{},[]," (comptabilité, prospection, etc.) et les ",{"data":8222,"marks":8223,"value":8225,"nodeType":62},{},[8224],{"type":275},"éventuelles absences",{"data":8227,"marks":8228,"value":8229,"nodeType":62},{},[]," (maladie, imprévus), une partie du temps de travail n’est pas facturable.",{"data":8231,"content":8232,"nodeType":58},{},[8233,8237,8242,8252,8257],{"data":8234,"marks":8235,"value":8236,"nodeType":62},{},[],"Il est donc essentiel d’",{"data":8238,"marks":8239,"value":8241,"nodeType":62},{},[8240],{"type":275},"estimer précisément votre nombre de ",{"data":8243,"content":8245,"nodeType":67},{"uri":8244},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/definition-jour-calendaire-ouvre-ouvrable/",[8246],{"data":8247,"marks":8248,"value":8251,"nodeType":62},{},[8249,8250],{"type":75},{"type":275},"jours",{"data":8253,"marks":8254,"value":8256,"nodeType":62},{},[8255],{"type":275}," facturables réels",{"data":8258,"marks":8259,"value":8260,"nodeType":62},{},[],". Ce chiffre est déterminant pour calculer un TJM cohérent et rentable.",{"data":8262,"content":8263,"nodeType":111},{},[8264],{"data":8265,"marks":8266,"value":8267,"nodeType":62},{},[],"Votre niveau de compétences et de spécialisation",{"data":8269,"content":8270,"nodeType":58},{},[8271,8276],{"data":8272,"marks":8273,"value":8275,"nodeType":62},{},[8274],{"type":275},"Êtes-vous un freelance débutant ou un expert dans votre secteur ? Vos services sont-ils génériques ou très spécialisés ?",{"data":8277,"marks":8278,"value":8181,"nodeType":62},{},[],{"data":8280,"content":8281,"nodeType":58},{},[8282],{"data":8283,"marks":8284,"value":8285,"nodeType":62},{},[],"Ces questions sont essentielles pour fixer votre TJM. Un débutant aura souvent plus de difficultés à appliquer des tarifs élevés, tandis qu’un professionnel expérimenté et spécialisé pourra valoriser son expertise et proposer un prix supérieur à celui de profils moins spécialisés.",{"data":8287,"content":8288,"nodeType":111},{},[8289],{"data":8290,"marks":8291,"value":8292,"nodeType":62},{},[],"Votre zone géographique d’exercice",{"data":8294,"content":8295,"nodeType":58},{},[8296],{"data":8297,"marks":8298,"value":8299,"nodeType":62},{},[],"Dans quelle ville exercez-vous votre activité ? La zone géographique impacte directement vos tarifs : un TJM à Paris ou à Lyon ne sera pas le même qu’en province, où le coût de la vie et le budget des clients peuvent être différents.",{"data":8301,"content":8302,"nodeType":58},{},[8303,8307,8312,8322,8327],{"data":8304,"marks":8305,"value":8306,"nodeType":62},{},[],"Pour fixer un TJM réaliste, ",{"data":8308,"marks":8309,"value":8311,"nodeType":62},{},[8310],{"type":275},"tenez compte du marché local, de la ",{"data":8313,"content":8315,"nodeType":67},{"uri":8314},"https://www.clementine.fr/blog/creation-et-financement/avantage-concurrentiel/",[8316],{"data":8317,"marks":8318,"value":8321,"nodeType":62},{},[8319,8320],{"type":75},{"type":275},"concurrence",{"data":8323,"marks":8324,"value":8326,"nodeType":62},{},[8325],{"type":275}," et de la capacité de vos clients à payer vos services",{"data":8328,"marks":8329,"value":566,"nodeType":62},{},[],{"data":8331,"content":8332,"nodeType":111},{},[8333],{"data":8334,"marks":8335,"value":8336,"nodeType":62},{},[],"Votre marché et votre type de clients",{"data":8338,"content":8339,"nodeType":58},{},[8340],{"data":8341,"marks":8342,"value":8343,"nodeType":62},{},[],"Quels types de clients ciblez-vous : PME, startup ou grands comptes ? Le marché sur lequel vous évoluez influence fortement votre TJM. Les startups ont souvent des budgets plus serrés, tandis que les grandes entreprises ou certains secteurs spécialisés peuvent accepter des tarifs plus élevés.",{"data":8345,"content":8346,"nodeType":58},{},[8347,8352],{"data":8348,"marks":8349,"value":8351,"nodeType":62},{},[8350],{"type":275},"Adapter votre TJM selon vos clients et le type de mission",{"data":8353,"marks":8354,"value":8355,"nodeType":62},{},[]," vous permet de rester compétitif tout en valorisant correctement votre expertise.",{"data":8357,"content":8358,"nodeType":264},{},[8359],{"data":8360,"marks":8361,"value":8362,"nodeType":62},{},[],"Comment calculer son TJM en freelance ?",{"data":8364,"content":8365,"nodeType":58},{},[8366],{"data":8367,"marks":8368,"value":8369,"nodeType":62},{},[],"Maintenant que vous connaissez tous les facteurs à prendre en compte, il est temps de passer au calcul.",{"data":8371,"content":8372,"nodeType":111},{},[8373],{"data":8374,"marks":8375,"value":8376,"nodeType":62},{},[],"Formule pour calculer son TJM en tant qu’indépendant",{"data":8378,"content":8379,"nodeType":58},{},[8380],{"data":8381,"marks":8382,"value":8383,"nodeType":62},{},[],"Concrètement, le calcul du TJM repose sur une logique simple : déterminer le chiffre d’affaires nécessaire pour atteindre votre revenu net, puis le répartir sur vos jours facturables.",{"data":8385,"content":8386,"nodeType":58},{},[8387],{"data":8388,"marks":8389,"value":8390,"nodeType":62},{},[],"Commencez par calculer votre chiffre d’affaires annuel cible : ",{"data":8392,"content":8393,"nodeType":550},{},[8394],{"data":8395,"content":8396,"nodeType":531},{},[8397],{"data":8398,"content":8399,"nodeType":58},{},[8400],{"data":8401,"marks":8402,"value":8404,"nodeType":62},{},[8403],{"type":275},"CA annuel = revenu net annuel souhaité + charges sociales annuelles + impôts + frais professionnels annuels",{"data":8406,"content":8407,"nodeType":58},{},[8408],{"data":8409,"marks":8410,"value":8411,"nodeType":62},{},[],"À partir du résultat obtenu, appliquez la formule suivante :",{"data":8413,"content":8414,"nodeType":550},{},[8415],{"data":8416,"content":8417,"nodeType":531},{},[8418],{"data":8419,"content":8420,"nodeType":58},{},[8421],{"data":8422,"marks":8423,"value":8425,"nodeType":62},{},[8424],{"type":275},"TJM = CA annuel nécessaire/nombre de jours facturables",{"data":8427,"content":8428,"nodeType":58},{},[8429,8432,8437],{"data":8430,"marks":8431,"value":1068,"nodeType":62},{},[],{"data":8433,"marks":8434,"value":1074,"nodeType":62},{},[8435,8436],{"type":75},{"type":275},{"data":8438,"marks":8439,"value":8440,"nodeType":62},{},[]," : il existe également des simulateurs en ligne que vous pouvez utiliser pour obtenir une estimation rapide. Toutefois, comprendre le calcul reste essentiel pour ajuster votre TJM en fonction de votre situation.",{"data":8442,"content":8443,"nodeType":111},{},[8444],{"data":8445,"marks":8446,"value":8447,"nodeType":62},{},[],"Calcul du TJM freelance : exemple concret",{"data":8449,"content":8450,"nodeType":58},{},[8451,8455,8460,8464,8469],{"data":8452,"marks":8453,"value":8454,"nodeType":62},{},[],"Prenons l’exemple d’un freelance en micro-entreprise qui souhaite se verser ",{"data":8456,"marks":8457,"value":8459,"nodeType":62},{},[8458],{"type":275},"2 500 € net par mois",{"data":8461,"marks":8462,"value":8463,"nodeType":62},{},[],", soit ",{"data":8465,"marks":8466,"value":8468,"nodeType":62},{},[8467],{"type":275},"30 000 € net par an",{"data":8470,"marks":8471,"value":566,"nodeType":62},{},[],{"data":8473,"content":8474,"nodeType":58},{},[8475,8479,8484,8494,8499,8503,8508],{"data":8476,"marks":8477,"value":8478,"nodeType":62},{},[],"En micro-entreprise, les charges sociales sont calculées en pourcentage du chiffre d’affaires. Pour une activité de ",{"data":8480,"marks":8481,"value":8483,"nodeType":62},{},[8482],{"type":275},"prestation de services (",{"data":8485,"content":8487,"nodeType":67},{"uri":8486},"https://www.clementine.fr/blog/taxes-et-impots/bic-ou-bnc/",[8488],{"data":8489,"marks":8490,"value":8493,"nodeType":62},{},[8491,8492],{"type":75},{"type":275},"BIC",{"data":8495,"marks":8496,"value":8498,"nodeType":62},{},[8497],{"type":275},")",{"data":8500,"marks":8501,"value":8502,"nodeType":62},{},[],", elles s’élèvent à environ ",{"data":8504,"marks":8505,"value":8507,"nodeType":62},{},[8506],{"type":275},"22 % du CA",{"data":8509,"marks":8510,"value":1318,"nodeType":62},{},[],{"data":8512,"content":8513,"nodeType":58},{},[8514],{"data":8515,"marks":8516,"value":8517,"nodeType":62},{},[],"Pour obtenir son chiffre d’affaires annuel cible, il faut donc raisonner « à l’envers » :",{"data":8519,"content":8520,"nodeType":550},{},[8521,8532],{"data":8522,"content":8523,"nodeType":531},{},[8524],{"data":8525,"content":8526,"nodeType":58},{},[8527],{"data":8528,"marks":8529,"value":8531,"nodeType":62},{},[8530],{"type":275},"CA annuel = revenu net/(1 - taux de charges)",{"data":8533,"content":8534,"nodeType":531},{},[8535],{"data":8536,"content":8537,"nodeType":58},{},[8538],{"data":8539,"marks":8540,"value":8542,"nodeType":62},{},[8541],{"type":275},"CA annuel = 30 000 €/(1 - 0,22) = 38 462 €",{"data":8544,"content":8545,"nodeType":58},{},[8546,8550,8555,8558,8563,8566,8571,8575,8580],{"data":8547,"marks":8548,"value":8549,"nodeType":62},{},[],"Il prévoit également ",{"data":8551,"marks":8552,"value":8554,"nodeType":62},{},[8553],{"type":275},"5 000 €",{"data":8556,"marks":8557,"value":1290,"nodeType":62},{},[],{"data":8559,"marks":8560,"value":8562,"nodeType":62},{},[8561],{"type":275},"de frais professionnels",{"data":8564,"marks":8565,"value":1290,"nodeType":62},{},[],{"data":8567,"marks":8568,"value":8570,"nodeType":62},{},[8569],{"type":275},"annuels ",{"data":8572,"marks":8573,"value":8574,"nodeType":62},{},[],"et environ ",{"data":8576,"marks":8577,"value":8579,"nodeType":62},{},[8578],{"type":275},"2 000 € d’impôts",{"data":8581,"marks":8582,"value":1318,"nodeType":62},{},[],{"data":8584,"content":8585,"nodeType":58},{},[8586,8590,8595],{"data":8587,"marks":8588,"value":8589,"nodeType":62},{},[],"Son chiffre d’affaires annuel cible total est donc de : ",{"data":8591,"marks":8592,"value":8594,"nodeType":62},{},[8593],{"type":275},"38 462 € + 5 000 € + 2 000 € = 45 462 €",{"data":8596,"marks":8597,"value":566,"nodeType":62},{},[],{"data":8599,"content":8600,"nodeType":58},{},[8601],{"data":8602,"marks":8603,"value":8604,"nodeType":62},{},[],"Concernant son temps de travail, il prévoit :",{"data":8606,"content":8607,"nodeType":550},{},[8608,8618,8628,8638,8648],{"data":8609,"content":8610,"nodeType":531},{},[8611],{"data":8612,"content":8613,"nodeType":58},{},[8614],{"data":8615,"marks":8616,"value":8617,"nodeType":62},{},[],"365 jours dans l’année",{"data":8619,"content":8620,"nodeType":531},{},[8621],{"data":8622,"content":8623,"nodeType":58},{},[8624],{"data":8625,"marks":8626,"value":8627,"nodeType":62},{},[],"- 104 jours de week-ends",{"data":8629,"content":8630,"nodeType":531},{},[8631],{"data":8632,"content":8633,"nodeType":58},{},[8634],{"data":8635,"marks":8636,"value":8637,"nodeType":62},{},[],"- 25 jours de congés",{"data":8639,"content":8640,"nodeType":531},{},[8641],{"data":8642,"content":8643,"nodeType":58},{},[8644],{"data":8645,"marks":8646,"value":8647,"nodeType":62},{},[],"- 10 jours d’imprévus (maladie, absences, etc.)",{"data":8649,"content":8650,"nodeType":531},{},[8651],{"data":8652,"content":8653,"nodeType":58},{},[8654],{"data":8655,"marks":8656,"value":8657,"nodeType":62},{},[],"- 60 jours non facturables (prospection, administratif, formation, etc.)",{"data":8659,"content":8660,"nodeType":58},{},[8661,8665,8670],{"data":8662,"marks":8663,"value":8664,"nodeType":62},{},[],"Soit environ 166 jours facturables. Il peut maintenant calculer son TJM : ",{"data":8666,"marks":8667,"value":8669,"nodeType":62},{},[8668],{"type":275},"45 462 €/166 jours ≈ 273 €.",{"data":8671,"marks":8672,"value":8181,"nodeType":62},{},[],{"data":8674,"content":8675,"nodeType":58},{},[8676],{"data":8677,"marks":8678,"value":8679,"nodeType":62},{},[],"Il devra donc facturer autour de 273 € par jour pour atteindre son objectif de revenu. ",{"data":8681,"content":8682,"nodeType":111},{},[8683],{"data":8684,"marks":8685,"value":8686,"nodeType":62},{},[],"Faut-il adapter son TJM selon les missions ?",{"data":8688,"content":8689,"nodeType":58},{},[8690,8694,8699,8703,8708],{"data":8691,"marks":8692,"value":8693,"nodeType":62},{},[],"Votre TJM n’est pas figé : il peut être ajusté en fonction du contexte. Par exemple, pour une ",{"data":8695,"marks":8696,"value":8698,"nodeType":62},{},[8697],{"type":275},"mission de longue durée",{"data":8700,"marks":8701,"value":8702,"nodeType":62},{},[],", il est ",{"data":8704,"marks":8705,"value":8707,"nodeType":62},{},[8706],{"type":275},"courant de proposer un tarif légèrement dégressif",{"data":8709,"marks":8710,"value":8711,"nodeType":62},{},[]," en échange d’une meilleure visibilité sur vos revenus. ",{"data":8713,"content":8714,"nodeType":58},{},[8715,8719,8724,8728,8733,8737,8742],{"data":8716,"marks":8717,"value":8718,"nodeType":62},{},[],"De même, des ",{"data":8720,"marks":8721,"value":8723,"nodeType":62},{},[8722],{"type":275},"missions régulières",{"data":8725,"marks":8726,"value":8727,"nodeType":62},{},[]," avec un même client peuvent justifier un ",{"data":8729,"marks":8730,"value":8732,"nodeType":62},{},[8731],{"type":275},"ajustement tarifaire",{"data":8734,"marks":8735,"value":8736,"nodeType":62},{},[],", car elles offrent plus de stabilité. L’essentiel est de conserver une ",{"data":8738,"marks":8739,"value":8741,"nodeType":62},{},[8740],{"type":275},"marge suffisante pour rester rentable",{"data":8743,"marks":8744,"value":566,"nodeType":62},{},[],{"data":8746,"content":8747,"nodeType":264},{},[8748],{"data":8749,"marks":8750,"value":8751,"nodeType":62},{},[],"Comment annoncer et défendre son TJM face à un client en tant que freelance ?",{"data":8753,"content":8754,"nodeType":58},{},[8755],{"data":8756,"marks":8757,"value":8758,"nodeType":62},{},[],"Une fois votre TJM défini, encore faut-il savoir l’annoncer et le défendre face à un client. Cette étape est souvent délicate, notamment pour les freelances débutants, qui peuvent manquer de confiance ou craindre de perdre une mission.",{"data":8760,"content":8761,"nodeType":58},{},[8762],{"data":8763,"marks":8764,"value":8765,"nodeType":62},{},[],"Pourtant, votre tarif reflète la valeur de votre travail, votre expertise et votre rentabilité. Il est donc essentiel de savoir le présenter avec assurance et de gérer les éventuelles objections sans le brader.",{"data":8767,"content":8768,"nodeType":111},{},[8769],{"data":8770,"marks":8771,"value":8772,"nodeType":62},{},[],"Annoncer son TJM avec assurance",{"data":8774,"content":8775,"nodeType":58},{},[8776,8780,8785],{"data":8777,"marks":8778,"value":8779,"nodeType":62},{},[],"Votre tarif doit être présenté comme un fait, et non comme une question. Vous l’avez construit en tenant compte de vos charges, de votre temps de travail et de votre expertise. Il est donc ",{"data":8781,"marks":8782,"value":8784,"nodeType":62},{},[8783],{"type":275},"légitime",{"data":8786,"marks":8787,"value":566,"nodeType":62},{},[],{"data":8789,"content":8790,"nodeType":58},{},[8791,8795,8800],{"data":8792,"marks":8793,"value":8794,"nodeType":62},{},[],"Lorsque vous annoncez votre TJM, adoptez une ",{"data":8796,"marks":8797,"value":8799,"nodeType":62},{},[8798],{"type":275},"posture confiante et professionnelle",{"data":8801,"marks":8802,"value":8803,"nodeType":62},{},[],". Plus vous serez à l’aise avec votre prix, plus votre interlocuteur le percevra comme cohérent.",{"data":8805,"content":8806,"nodeType":111},{},[8807],{"data":8808,"marks":8809,"value":8810,"nodeType":62},{},[],"Recentrer la discussion sur la valeur",{"data":8812,"content":8813,"nodeType":58},{},[8814],{"data":8815,"marks":8816,"value":8817,"nodeType":62},{},[],"Si le client réagit au prix, ne vous justifiez pas immédiatement. Ramenez la conversation sur les résultats que vous allez lui apporter : gain de temps, augmentation du chiffre d’affaires, amélioration d’un process, etc.",{"data":8819,"content":8820,"nodeType":58},{},[8821,8825,8830],{"data":8822,"marks":8823,"value":8824,"nodeType":62},{},[],"En mettant en avant la valeur de votre prestation, vous aidez votre client à comprendre que ",{"data":8826,"marks":8827,"value":8829,"nodeType":62},{},[8828],{"type":275},"votre TJM est un investissement, et non une simple dépense",{"data":8831,"marks":8832,"value":566,"nodeType":62},{},[],{"data":8834,"content":8835,"nodeType":111},{},[8836],{"data":8837,"marks":8838,"value":8839,"nodeType":62},{},[],"Gérer les objections sans baisser son prix",{"data":8841,"content":8842,"nodeType":58},{},[8843],{"data":8844,"marks":8845,"value":8846,"nodeType":62},{},[],"Face à une objection sur le prix, l’objectif n’est pas de céder immédiatement, mais de comprendre ce qui bloque réellement. Est-ce un problème de budget, de perception de valeur ou de priorités ?",{"data":8848,"content":8849,"nodeType":58},{},[8850,8854,8859],{"data":8851,"marks":8852,"value":8853,"nodeType":62},{},[],"Prenez le temps de poser des questions et de reformuler les besoins de votre client. Cela vous permettra d’",{"data":8855,"marks":8856,"value":8858,"nodeType":62},{},[8857],{"type":275},"ajuster votre proposition si nécessaire, sans pour autant réduire votre TJM",{"data":8860,"marks":8861,"value":566,"nodeType":62},{},[],{"data":8863,"content":8864,"nodeType":111},{},[8865],{"data":8866,"marks":8867,"value":8868,"nodeType":62},{},[],"Proposer des alternatives intelligentes",{"data":8870,"content":8871,"nodeType":58},{},[8872],{"data":8873,"marks":8874,"value":8875,"nodeType":62},{},[],"Au lieu de baisser votre TJM, vous pouvez :",{"data":8877,"content":8878,"nodeType":550},{},[8879,8889,8899,8909],{"data":8880,"content":8881,"nodeType":531},{},[8882],{"data":8883,"content":8884,"nodeType":58},{},[8885],{"data":8886,"marks":8887,"value":8888,"nodeType":62},{},[],"réduire le périmètre de la mission ;",{"data":8890,"content":8891,"nodeType":531},{},[8892],{"data":8893,"content":8894,"nodeType":58},{},[8895],{"data":8896,"marks":8897,"value":8898,"nodeType":62},{},[],"proposer un forfait adapté ; ",{"data":8900,"content":8901,"nodeType":531},{},[8902],{"data":8903,"content":8904,"nodeType":58},{},[8905],{"data":8906,"marks":8907,"value":8908,"nodeType":62},{},[],"ajuster le nombre de jours de collaboration ;",{"data":8910,"content":8911,"nodeType":531},{},[8912],{"data":8913,"content":8914,"nodeType":58},{},[8915],{"data":8916,"marks":8917,"value":8918,"nodeType":62},{},[],"proposer une collaboration plus longue avec légère remise.",{"data":8920,"content":8921,"nodeType":58},{},[8922,8926,8931],{"data":8923,"marks":8924,"value":8925,"nodeType":62},{},[],"Cette approche vous permet de ",{"data":8927,"marks":8928,"value":8930,"nodeType":62},{},[8929],{"type":275},"rester rentable tout en trouvant un terrain d’entente",{"data":8932,"marks":8933,"value":8934,"nodeType":62},{},[]," avec votre client.",{"data":8936,"content":8937,"nodeType":111},{},[8938],{"data":8939,"marks":8940,"value":8941,"nodeType":62},{},[],"Savoir dire non (et garder le contrôle) ",{"data":8943,"content":8944,"nodeType":58},{},[8945],{"data":8946,"marks":8947,"value":8948,"nodeType":62},{},[],"Toutes les missions ne sont pas forcément bonnes à prendre. Si un client refuse votre tarif sans reconnaître la valeur de votre travail, il peut être préférable de décliner la collaboration.",{"data":8950,"content":8951,"nodeType":58},{},[8952,8956,8961],{"data":8953,"marks":8954,"value":8955,"nodeType":62},{},[],"Savoir dire non vous permet de ",{"data":8957,"marks":8958,"value":8960,"nodeType":62},{},[8959],{"type":275},"préserver votre positionnement, votre rentabilité et votre crédibilité",{"data":8962,"marks":8963,"value":8964,"nodeType":62},{},[],". C’est aussi un signal fort : vous êtes un professionnel qui connaît sa valeur et ses limites.",{"data":8966,"content":8967,"nodeType":264},{},[8968],{"data":8969,"marks":8970,"value":1808,"nodeType":62},{},[],{"data":8972,"content":8973,"nodeType":111},{},[8974],{"data":8975,"marks":8976,"value":8977,"nodeType":62},{},[],"Quel TJM pour un freelance ?",{"data":8979,"content":8980,"nodeType":58},{},[8981],{"data":8982,"marks":8983,"value":8984,"nodeType":62},{},[],"Le TJM dépend de vos charges, de vos frais professionnels, de vos jours facturables et du revenu net souhaité. Chaque freelance doit l’adapter à son profil, son marché et ses clients.",{"data":8986,"content":8987,"nodeType":111},{},[8988],{"data":8989,"marks":8990,"value":8991,"nodeType":62},{},[],"Comment calculer facilement son TJM",{"data":8993,"content":8994,"nodeType":58},{},[8995],{"data":8996,"marks":8997,"value":8998,"nodeType":62},{},[],"Vous pouvez appliquer la formule suivante : TJM = (revenu net annuel + charges annuelles + impôts + frais professionnels annuels)/nombre de jours facturables.",{"metadata":9000,"sys":9003,"fields":9006},{"tags":9001,"concepts":9002},[],[],{"id":9004,"updatedAt":9005},"X4gh4xAAACYAX36z","2026-05-28T14:00:46.107Z",{"slug":9007,"title":9008,"cover":9009,"category":9031,"publishedAt":9043,"content":9044},"gerant-majoritaire-sarl","Gérant majoritaire SARL : statut et rémunération",{"metadata":9010,"sys":9013,"fields":9022},{"tags":9011,"concepts":9012},[],[],{"space":9014,"id":9016,"type":168,"createdAt":9017,"updatedAt":9018,"environment":9019,"publishedVersion":9021,"revision":3604,"locale":27},{"sys":9015},{"type":10,"linkType":11,"id":12},"3vRRhzqgr1Rt03YHdCRQqL","2022-09-20T09:53:11.420Z","2026-05-07T08:03:56.789Z",{"sys":9020},{"id":19,"type":10,"linkType":20},11,{"title":9023,"description":9024,"file":9025},"Gérant majoritaire SARL","Cover article gérant majoritaire SARL",{"url":9026,"details":9027,"fileName":9030,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/3vRRhzqgr1Rt03YHdCRQqL/76ae357d57f28ff47f3e5dbc60856ec6/g%C3%83_rant_majoritaire_sarl.webp",{"size":9028,"image":9029},226728,{"width":398,"height":399},"gérant majoritaire sarl.webp",{"metadata":9032,"sys":9035,"fields":9042},{"tags":9033,"concepts":9034},[],[],{"space":9036,"id":408,"type":14,"createdAt":409,"updatedAt":409,"environment":9038,"publishedVersion":45,"revision":319,"contentType":9040,"locale":27},{"sys":9037},{"type":10,"linkType":11,"id":12},{"sys":9039},{"id":19,"type":10,"linkType":20},{"sys":9041},{"type":10,"linkType":25,"id":414},{"title":416,"slug":417,"metaTitle":418,"metaDescription":419},"2026-05-08",{"data":9045,"content":9046,"nodeType":54},{},[9047,9062,9069,9076,9118,9144,9151,9158,9165,9181,9188,9195,9202,9209,9274,9295,9302,9344,9369,9376,9395,9402,9418,9425,9441,9448,9455,9462,9482,9511,9518,9563,9570,9589,9596,9612,9619,9660,9667,9683,9690,9719,9726,9751,9758,9774,9781,9834,9841,9883,9890,9919,9926,9933,9940,9970,9977,9984,10026,10033,10053,10060,10328,10335,10355,10362,10369,10376,10383,10390,10406,10413,10442,10449,10456,10462,10469,10476,10483,10490,10497],{"data":9048,"content":9049,"nodeType":58},{},[9050,9053,9058],{"data":9051,"marks":9052,"value":430,"nodeType":62},{},[],{"data":9054,"marks":9055,"value":9057,"nodeType":62},{},[9056],{"type":275},"gérant majoritaire de SARL",{"data":9059,"marks":9060,"value":9061,"nodeType":62},{},[]," joue un rôle central dans la gestion et le fonctionnement de l’entreprise, mais son statut reste souvent mal compris, notamment sur ses droits, ses cotisations et sa fiscalité. Savez-vous réellement ce que ce statut implique en matière de rémunération et de protection sociale ?",{"data":9063,"content":9064,"nodeType":58},{},[9065],{"data":9066,"marks":9067,"value":9068,"nodeType":62},{},[],"Derrière ce seuil des 50 % de parts sociales se cachent des conséquences importantes sur le régime social, les charges URSSAF et le choix entre rémunération et dividendes. Dans ce guide, vous découvrez clairement comment ce statut fonctionne, comment il est calculé et en quoi il diffère des autres formes de direction.",{"data":9070,"content":9071,"nodeType":264},{},[9072],{"data":9073,"marks":9074,"value":9075,"nodeType":62},{},[],"Qu'est-ce qu'un gérant majoritaire de SARL ?",{"data":9077,"content":9078,"nodeType":58},{},[9079,9083,9092,9096,9101,9105,9114],{"data":9080,"marks":9081,"value":9082,"nodeType":62},{},[],"Le gérant majoritaire de ",{"data":9084,"content":9086,"nodeType":67},{"uri":9085},"https://www.clementine.fr/blog/creation-et-financement/sarl/",[9087],{"data":9088,"marks":9089,"value":9091,"nodeType":62},{},[9090],{"type":75},"SARL",{"data":9093,"marks":9094,"value":9095,"nodeType":62},{},[]," est le dirigeant qui détient, directement ou indirectement, ",{"data":9097,"marks":9098,"value":9100,"nodeType":62},{},[9099],{"type":275},"plus de 50 % des parts sociales de la société",{"data":9102,"marks":9103,"value":9104,"nodeType":62},{},[],". Cette définition, issue de l'",{"data":9106,"content":9108,"nodeType":67},{"uri":9107},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046805349",[9109],{"data":9110,"marks":9111,"value":9113,"nodeType":62},{},[9112],{"type":75},"article L. 311-3 du Code de la Sécurité sociale",{"data":9115,"marks":9116,"value":9117,"nodeType":62},{},[],", est le point de départ de tout ce qui suit : régime social, fiscalité, pouvoirs, protections.",{"data":9119,"content":9120,"nodeType":58},{},[9121,9125,9135,9140],{"data":9122,"marks":9123,"value":9124,"nodeType":62},{},[],"Ce seuil des 50 % n'est pas anodin. C'est lui qui détermine si le gérant relève du régime des ",{"data":9126,"content":9128,"nodeType":67},{"uri":9127},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/travailleur-non-salarie-en-quoi-cela-consiste/",[9129],{"data":9130,"marks":9131,"value":9134,"nodeType":62},{},[9132,9133],{"type":75},{"type":275},"travailleurs non salariés",{"data":9136,"marks":9137,"value":9139,"nodeType":62},{},[9138],{"type":275}," (TNS)",{"data":9141,"marks":9142,"value":9143,"nodeType":62},{},[]," ou du régime général des salariés. Franchir ou ne pas franchir ce seuil change radicalement la structure des charges sociales et le niveau de protection sociale.",{"data":9145,"content":9146,"nodeType":111},{},[9147],{"data":9148,"marks":9149,"value":9150,"nodeType":62},{},[],"La SARL n'a qu'un seul gérant",{"data":9152,"content":9153,"nodeType":58},{},[9154],{"data":9155,"marks":9156,"value":9157,"nodeType":62},{},[],"Lorsqu'une SARL est dirigée par un seul gérant, le calcul est simple : si ce gérant détient plus de 50 % des parts sociales, il est majoritaire. Il est minoritaire ou égalitaire s'il en détient respectivement moins de 50 % ou exactement 50 %.",{"data":9159,"content":9160,"nodeType":111},{},[9161],{"data":9162,"marks":9163,"value":9164,"nodeType":62},{},[],"La SARL a plusieurs gérants (cogérance)",{"data":9166,"content":9167,"nodeType":58},{},[9168,9172,9177],{"data":9169,"marks":9170,"value":9171,"nodeType":62},{},[],"Lorsque la société est dirigée par plusieurs personnes, le calcul devient plus complexe. Pour savoir si l’un d’eux est majoritaire, on additionne les parts sociales détenues par ",{"data":9173,"marks":9174,"value":9176,"nodeType":62},{},[9175],{"type":275},"l’ensemble des gérants",{"data":9178,"marks":9179,"value":9180,"nodeType":62},{},[],". Si ce total dépasse 50 %, ils sont tous considérés comme gérants majoritaires,  même si l'un d'eux ne détient individuellement qu'une minorité des parts.",{"data":9182,"content":9183,"nodeType":264},{},[9184],{"data":9185,"marks":9186,"value":9187,"nodeType":62},{},[],"Comment savoir si un gérant est majoritaire ou minoritaire ?",{"data":9189,"content":9190,"nodeType":58},{},[9191],{"data":9192,"marks":9193,"value":9194,"nodeType":62},{},[],"Le calcul du seuil de majorité obéit à des règles spécifiques définies par la loi.",{"data":9196,"content":9197,"nodeType":111},{},[9198],{"data":9199,"marks":9200,"value":9201,"nodeType":62},{},[],"Le calcul des parts sociales",{"data":9203,"content":9204,"nodeType":58},{},[9205],{"data":9206,"marks":9207,"value":9208,"nodeType":62},{},[],"Pour déterminer la qualité du gérant, on additionne :",{"data":9210,"content":9211,"nodeType":550},{},[9212,9231,9255],{"data":9213,"content":9214,"nodeType":531},{},[9215],{"data":9216,"content":9217,"nodeType":58},{},[9218,9222,9227],{"data":9219,"marks":9220,"value":9221,"nodeType":62},{},[],"les parts sociales détenues ",{"data":9223,"marks":9224,"value":9226,"nodeType":62},{},[9225],{"type":275},"en propre",{"data":9228,"marks":9229,"value":9230,"nodeType":62},{},[]," par le gérant ;",{"data":9232,"content":9233,"nodeType":531},{},[9234],{"data":9235,"content":9236,"nodeType":58},{},[9237,9241,9251],{"data":9238,"marks":9239,"value":9240,"nodeType":62},{},[],"les parts sociales détenues par son ",{"data":9242,"content":9244,"nodeType":67},{"uri":9243},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/travailler-avec-un-conjoint-collaborateur/",[9245],{"data":9246,"marks":9247,"value":9250,"nodeType":62},{},[9248,9249],{"type":75},{"type":275},"conjoint",{"data":9252,"marks":9253,"value":9254,"nodeType":62},{},[]," (marié ou pacsé), quel que soit le régime matrimonial ;",{"data":9256,"content":9257,"nodeType":531},{},[9258],{"data":9259,"content":9260,"nodeType":58},{},[9261,9265,9270],{"data":9262,"marks":9263,"value":9264,"nodeType":62},{},[],"les parts sociales détenues par ses ",{"data":9266,"marks":9267,"value":9269,"nodeType":62},{},[9268],{"type":275},"enfants mineurs",{"data":9271,"marks":9272,"value":9273,"nodeType":62},{},[]," non émancipés.",{"data":9275,"content":9276,"nodeType":58},{},[9277,9282,9286,9291],{"data":9278,"marks":9279,"value":9281,"nodeType":62},{},[9280],{"type":275},"Exemple :",{"data":9283,"marks":9284,"value":9285,"nodeType":62},{},[]," un gérant détient 30 % des parts, son épouse 25 %. Il est considéré comme ",{"data":9287,"marks":9288,"value":9290,"nodeType":62},{},[9289],{"type":275},"gérant majoritaire",{"data":9292,"marks":9293,"value":9294,"nodeType":62},{},[]," car l'addition des deux (55 %) dépasse le seuil des 50 %, même s'il ne détient personnellement que 30 % des titres.",{"data":9296,"content":9297,"nodeType":111},{},[9298],{"data":9299,"marks":9300,"value":9301,"nodeType":62},{},[],"La prise en compte des parts du conjoint et des enfants mineurs",{"data":9303,"content":9304,"nodeType":58},{},[9305,9309,9318,9322,9327,9331,9340],{"data":9306,"marks":9307,"value":9308,"nodeType":62},{},[],"Ce point est souvent méconnu et source d'erreurs lors de la ",{"data":9310,"content":9312,"nodeType":67},{"uri":9311},"https://www.clementine.fr/juridique/creation-sarl-en-ligne/",[9313],{"data":9314,"marks":9315,"value":9317,"nodeType":62},{},[9316],{"type":75},"création de la SARL",{"data":9319,"marks":9320,"value":9321,"nodeType":62},{},[]," ou lors de cessions de parts. Il est donc essentiel de ",{"data":9323,"marks":9324,"value":9326,"nodeType":62},{},[9325],{"type":275},"simuler la répartition du capital ",{"data":9328,"marks":9329,"value":9330,"nodeType":62},{},[],"en incluant ces paramètres dès la ",{"data":9332,"content":9334,"nodeType":67},{"uri":9333},"https://www.clementine.fr/blog/creation-et-financement/redaction-des-statuts-dune-societe/",[9335],{"data":9336,"marks":9337,"value":9339,"nodeType":62},{},[9338],{"type":75},"rédaction des statuts",{"data":9341,"marks":9342,"value":9343,"nodeType":62},{},[],". Un expert-comptable peut vous accompagner dans cette répartition pour éviter les mauvaises surprises sur le plan social et fiscal.",{"data":9345,"content":9346,"nodeType":58},{},[9347,9350,9355,9365],{"data":9348,"marks":9349,"value":7318,"nodeType":62},{},[],{"data":9351,"marks":9352,"value":9354,"nodeType":62},{},[9353],{"type":275},"Faites appel à ",{"data":9356,"content":9358,"nodeType":67},{"uri":9357},"https://www.clementine.fr/expertise-comptable/",[9359],{"data":9360,"marks":9361,"value":9364,"nodeType":62},{},[9362,9363],{"type":75},{"type":275},"l’expertise-comptable de Clementine.fr",{"data":9366,"marks":9367,"value":9368,"nodeType":62},{},[]," pour la gestion de votre SARL.",{"data":9370,"content":9371,"nodeType":264},{},[9372],{"data":9373,"marks":9374,"value":9375,"nodeType":62},{},[],"Est-ce qu'un co-gérant est majoritaire ou minoritaire dans une SARL ?",{"data":9377,"content":9378,"nodeType":58},{},[9379,9382,9391],{"data":9380,"marks":9381,"value":1462,"nodeType":62},{},[],{"data":9383,"content":9385,"nodeType":67},{"uri":9384},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cogerant-de-sarl/",[9386],{"data":9387,"marks":9388,"value":9390,"nodeType":62},{},[9389],{"type":75},"cogérance",{"data":9392,"marks":9393,"value":9394,"nodeType":62},{},[]," est un cas fréquent qui génère beaucoup d'interrogations, notamment dans les configurations à deux associés-gérants.",{"data":9396,"content":9397,"nodeType":111},{},[9398],{"data":9399,"marks":9400,"value":9401,"nodeType":62},{},[],"Le cas du 50/50",{"data":9403,"content":9404,"nodeType":58},{},[9405,9409,9414],{"data":9406,"marks":9407,"value":9408,"nodeType":62},{},[],"Lorsque deux associés détiennent chacun 50 % des parts et sont tous deux gérants, ils sont considérés comme ",{"data":9410,"marks":9411,"value":9413,"nodeType":62},{},[9412],{"type":275},"gérants égalitaires",{"data":9415,"marks":9416,"value":9417,"nodeType":62},{},[],". Le régime social applicable est identique à celui des gérants majoritaires : ils relèvent de la Sécurité sociale des indépendants (SSI, ex-RSI).",{"data":9419,"content":9420,"nodeType":111},{},[9421],{"data":9422,"marks":9423,"value":9424,"nodeType":62},{},[],"Le cas de la cogérance majoritaire collective",{"data":9426,"content":9427,"nodeType":58},{},[9428,9432,9437],{"data":9429,"marks":9430,"value":9431,"nodeType":62},{},[],"Si trois associés-gérants détiennent respectivement 40 %, 35 % et 25 % des parts, l'ensemble des gérants détient 100 % des parts. Collectivement, ils dépassent 50 % : ils sont donc tous gérants majoritaires au sens social, même si aucun ne dépasse 50 % à titre individuel. Ce mécanisme de ",{"data":9433,"marks":9434,"value":9436,"nodeType":62},{},[9435],{"type":275},"cogérance majoritaire collective",{"data":9438,"marks":9439,"value":9440,"nodeType":62},{},[]," est l'un des points les plus déroutants du droit des sociétés pour les non-initiés.",{"data":9442,"content":9443,"nodeType":264},{},[9444],{"data":9445,"marks":9446,"value":9447,"nodeType":62},{},[],"Quels sont les pouvoirs du gérant majoritaire de SARL ?",{"data":9449,"content":9450,"nodeType":58},{},[9451],{"data":9452,"marks":9453,"value":9454,"nodeType":62},{},[],"Le gérant de SARL, qu'il soit majoritaire ou minoritaire, dispose de pouvoirs étendus pour agir au nom de la société. Ces pouvoirs sont encadrés par la loi et par les statuts.",{"data":9456,"content":9457,"nodeType":111},{},[9458],{"data":9459,"marks":9460,"value":9461,"nodeType":62},{},[],"Pouvoirs dans les actes de gestion courante",{"data":9463,"content":9464,"nodeType":58},{},[9465,9469,9478],{"data":9466,"marks":9467,"value":9468,"nodeType":62},{},[],"Dans ses rapports avec les tiers, le gérant peut accomplir tous les actes de gestion dans l'intérêt de la société : signer des contrats, ",{"data":9470,"content":9472,"nodeType":67},{"uri":9471},"https://www.clementine.fr/blog/calculateurs/cout-embauche-salarie/",[9473],{"data":9474,"marks":9475,"value":9477,"nodeType":62},{},[9476],{"type":75},"embaucher des salariés",{"data":9479,"marks":9480,"value":9481,"nodeType":62},{},[],", engager des dépenses, représenter la société en justice. Les limitations statutaires sont inopposables aux tiers de bonne foi.",{"data":9483,"content":9484,"nodeType":58},{},[9485,9489,9494,9498,9507],{"data":9486,"marks":9487,"value":9488,"nodeType":62},{},[],"Le fait d'être gérant ",{"data":9490,"marks":9491,"value":9493,"nodeType":62},{},[9492],{"type":275},"majoritaire",{"data":9495,"marks":9496,"value":9497,"nodeType":62},{},[]," renforce le pouvoir pratique du dirigeant : il peut en effet faire voter les décisions ordinaires en ",{"data":9499,"content":9501,"nodeType":67},{"uri":9500},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/assemblee-generale-entreprise/",[9502],{"data":9503,"marks":9504,"value":9506,"nodeType":62},{},[9505],{"type":75},"assemblée générale",{"data":9508,"marks":9509,"value":9510,"nodeType":62},{},[],", puisqu'il détient la majorité des parts, et donc la majorité des droits de vote.",{"data":9512,"content":9513,"nodeType":111},{},[9514],{"data":9515,"marks":9516,"value":9517,"nodeType":62},{},[],"Limites statutaires et décisions réservées aux associés",{"data":9519,"content":9520,"nodeType":58},{},[9521,9525,9533,9537,9546,9550,9559],{"data":9522,"marks":9523,"value":9524,"nodeType":62},{},[],"Certaines décisions échappent toutefois au gérant et relèvent de la compétence exclusive des associés : modification des statuts, ",{"data":9526,"content":9527,"nodeType":67},{"uri":3674},[9528],{"data":9529,"marks":9530,"value":9532,"nodeType":62},{},[9531],{"type":75},"augmentation",{"data":9534,"marks":9535,"value":9536,"nodeType":62},{},[]," ou ",{"data":9538,"content":9540,"nodeType":67},{"uri":9539},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/reduction-de-capital/",[9541],{"data":9542,"marks":9543,"value":9545,"nodeType":62},{},[9544],{"type":75},"réduction du capital",{"data":9547,"marks":9548,"value":9549,"nodeType":62},{},[],", cession de parts, nomination ou révocation du gérant, ",{"data":9551,"content":9553,"nodeType":67},{"uri":9552},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/approbation-des-comptes-annuels/",[9554],{"data":9555,"marks":9556,"value":9558,"nodeType":62},{},[9557],{"type":75},"approbation des comptes annuels",{"data":9560,"marks":9561,"value":9562,"nodeType":62},{},[],". Ces décisions sont prises en assemblée générale, selon des règles de quorum et de majorité propres à chaque type de résolution (ordinaire ou extraordinaire).",{"data":9564,"content":9565,"nodeType":264},{},[9566],{"data":9567,"marks":9568,"value":9569,"nodeType":62},{},[],"Comment se rémunère un gérant majoritaire de SARL ?",{"data":9571,"content":9572,"nodeType":58},{},[9573,9576,9585],{"data":9574,"marks":9575,"value":1462,"nodeType":62},{},[],{"data":9577,"content":9579,"nodeType":67},{"uri":9578},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/remuneration-gerant-sarl/",[9580],{"data":9581,"marks":9582,"value":9584,"nodeType":62},{},[9583],{"type":75},"rémunération du gérant majoritaire de SARL",{"data":9586,"marks":9587,"value":9588,"nodeType":62},{},[]," n'est pas automatique : elle doit être fixée et approuvée selon des règles précises.",{"data":9590,"content":9591,"nodeType":111},{},[9592],{"data":9593,"marks":9594,"value":9595,"nodeType":62},{},[],"Rémunération fixe ou variable : comment est-elle décidée ?",{"data":9597,"content":9598,"nodeType":58},{},[9599,9603,9608],{"data":9600,"marks":9601,"value":9602,"nodeType":62},{},[],"La rémunération du gérant peut être fixée dans les statuts ou par une décision collective des associés. Elle peut prendre la forme d'un montant fixe mensuel, d'un pourcentage du chiffre d'affaires ou d'un système mixte. Dans tous les cas, elle doit être ",{"data":9604,"marks":9605,"value":9607,"nodeType":62},{},[9606],{"type":275},"validée par les associés ",{"data":9609,"marks":9610,"value":9611,"nodeType":62},{},[],"et ne peut pas être décidée unilatéralement par le gérant lui-même, même s'il est majoritaire.",{"data":9613,"content":9614,"nodeType":111},{},[9615],{"data":9616,"marks":9617,"value":9618,"nodeType":62},{},[],"Peut-on cumuler rémunération et dividendes ?",{"data":9620,"content":9621,"nodeType":58},{},[9622,9626,9635,9639,9647,9651,9656],{"data":9623,"marks":9624,"value":9625,"nodeType":62},{},[],"Le gérant majoritaire peut percevoir à la fois ",{"data":9627,"content":9629,"nodeType":67},{"uri":9628},"https://www.clementine.fr/blog/creation-et-financement/salaire-ou-dividendes/",[9630],{"data":9631,"marks":9632,"value":9634,"nodeType":62},{},[9633],{"type":75},"une rémunération de gérance et des dividendes",{"data":9636,"marks":9637,"value":9638,"nodeType":62},{},[]," en tant qu'associé. Cependant, la partie des ",{"data":9640,"content":9642,"nodeType":67},{"uri":9641},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comptabilisation-des-dividendes/",[9643],{"data":9644,"marks":9645,"value":3697,"nodeType":62},{},[9646],{"type":75},{"data":9648,"marks":9649,"value":9650,"nodeType":62},{},[]," qui dépasse ",{"data":9652,"marks":9653,"value":9655,"nodeType":62},{},[9654],{"type":275},"10 % du capital social, des primes d'émission et des sommes versées en compte courant d'associé",{"data":9657,"marks":9658,"value":9659,"nodeType":62},{},[]," est assujettie aux cotisations sociales TNS. Ce seuil de 10 % est défini à l'article L. 131-6 du Code de la Sécurité sociale et constitue un point de vigilance majeur dans l'optimisation de la rémunération.",{"data":9661,"content":9662,"nodeType":111},{},[9663],{"data":9664,"marks":9665,"value":9666,"nodeType":62},{},[],"Le gérant majoritaire peut-il être salarié ?",{"data":9668,"content":9669,"nodeType":58},{},[9670,9674,9679],{"data":9671,"marks":9672,"value":9673,"nodeType":62},{},[],"Le gérant majoritaire de SARL ",{"data":9675,"marks":9676,"value":9678,"nodeType":62},{},[9677],{"type":275},"ne peut pas cumuler sa fonction de gérant avec un contrat de travail au sein de la même société",{"data":9680,"marks":9681,"value":9682,"nodeType":62},{},[],". Cette interdiction est une conséquence directe de son statut TNS : il ne peut pas être à la fois employeur (en tant que dirigeant) et salarié de la même entité. Il peut en revanche être salarié d'une autre société du groupe, sous certaines conditions.",{"data":9684,"content":9685,"nodeType":264},{},[9686],{"data":9687,"marks":9688,"value":9689,"nodeType":62},{},[],"Quelle est la cotisation URSSAF du gérant majoritaire de SARL ?",{"data":9691,"content":9692,"nodeType":58},{},[9693,9697,9702,9706,9715],{"data":9694,"marks":9695,"value":9696,"nodeType":62},{},[],"Le gérant majoritaire relève du régime des ",{"data":9698,"marks":9699,"value":9701,"nodeType":62},{},[9700],{"type":275},"travailleurs non salariés (TNS)",{"data":9703,"marks":9704,"value":9705,"nodeType":62},{},[],". Ses ",{"data":9707,"content":9709,"nodeType":67},{"uri":9708},"https://www.urssaf.fr/accueil/independant.html",[9710],{"data":9711,"marks":9712,"value":9714,"nodeType":62},{},[9713],{"type":75},"cotisations sociales",{"data":9716,"marks":9717,"value":9718,"nodeType":62},{},[]," sont collectées par l'URSSAF depuis le 1er janvier 2020 (auparavant gérées par le RSI, puis par la SSI).",{"data":9720,"content":9721,"nodeType":111},{},[9722],{"data":9723,"marks":9724,"value":9725,"nodeType":62},{},[],"Assiette de calcul des cotisations TNS",{"data":9727,"content":9728,"nodeType":58},{},[9729,9733,9738,9742,9747],{"data":9730,"marks":9731,"value":9732,"nodeType":62},{},[],"Les cotisations sont calculées sur la ",{"data":9734,"marks":9735,"value":9737,"nodeType":62},{},[9736],{"type":275},"rémunération nette",{"data":9739,"marks":9740,"value":9741,"nodeType":62},{},[]," perçue au titre de la gérance, augmentée, le cas échéant, de la fraction des dividendes dépassant le seuil de 10 % mentionné plus haut. Si le gérant ne se verse pas de rémunération, des ",{"data":9743,"marks":9744,"value":9746,"nodeType":62},{},[9745],{"type":275},"cotisations minimales",{"data":9748,"marks":9749,"value":9750,"nodeType":62},{},[]," s'appliquent tout de même, notamment pour la retraite de base.",{"data":9752,"content":9753,"nodeType":111},{},[9754],{"data":9755,"marks":9756,"value":9757,"nodeType":62},{},[],"Taux et montant approximatif des charges sociales",{"data":9759,"content":9760,"nodeType":58},{},[9761,9765,9770],{"data":9762,"marks":9763,"value":9764,"nodeType":62},{},[],"Le taux global de cotisations sociales d'un gérant majoritaire de SARL est estimé entre ",{"data":9766,"marks":9767,"value":9769,"nodeType":62},{},[9768],{"type":275},"40 % et 45 % de la rémunération nette",{"data":9771,"marks":9772,"value":9773,"nodeType":62},{},[],", selon le niveau de revenus. À titre de comparaison, les charges sociales d'un président de SAS assimilé-salarié représentent environ 75 à 80 % de la rémunération brute, mais incluent une protection sociale plus complète (notamment l'assurance chômage et un régime de retraite plus favorable).",{"data":9775,"content":9776,"nodeType":58},{},[9777],{"data":9778,"marks":9779,"value":9780,"nodeType":62},{},[],"Les cotisations TNS couvrent :",{"data":9782,"content":9783,"nodeType":550},{},[9784,9794,9804,9814,9824],{"data":9785,"content":9786,"nodeType":531},{},[9787],{"data":9788,"content":9789,"nodeType":58},{},[9790],{"data":9791,"marks":9792,"value":9793,"nodeType":62},{},[],"la maladie-maternité ;",{"data":9795,"content":9796,"nodeType":531},{},[9797],{"data":9798,"content":9799,"nodeType":58},{},[9800],{"data":9801,"marks":9802,"value":9803,"nodeType":62},{},[],"la retraite de base et complémentaire ;",{"data":9805,"content":9806,"nodeType":531},{},[9807],{"data":9808,"content":9809,"nodeType":58},{},[9810],{"data":9811,"marks":9812,"value":9813,"nodeType":62},{},[],"l'invalidité-décès ;",{"data":9815,"content":9816,"nodeType":531},{},[9817],{"data":9818,"content":9819,"nodeType":58},{},[9820],{"data":9821,"marks":9822,"value":9823,"nodeType":62},{},[],"les allocations familiales ;",{"data":9825,"content":9826,"nodeType":531},{},[9827],{"data":9828,"content":9829,"nodeType":58},{},[9830],{"data":9831,"marks":9832,"value":9833,"nodeType":62},{},[],"la CSG-CRDS.",{"data":9835,"content":9836,"nodeType":111},{},[9837],{"data":9838,"marks":9839,"value":9840,"nodeType":62},{},[],"Cotisations sur les dividendes : le seuil des 10 %",{"data":9842,"content":9843,"nodeType":58},{},[9844,9848,9853,9857,9866,9870,9879],{"data":9845,"marks":9846,"value":9847,"nodeType":62},{},[],"Comme évoqué, les dividendes perçus par le gérant majoritaire sont partiellement soumis à cotisations sociales. Seule la fraction ",{"data":9849,"marks":9850,"value":9852,"nodeType":62},{},[9851],{"type":275},"supérieure à 10 %",{"data":9854,"marks":9855,"value":9856,"nodeType":62},{},[]," du ",{"data":9858,"content":9860,"nodeType":67},{"uri":9859},"https://www.clementine.fr/blog/creation-et-financement/capital-social/",[9861],{"data":9862,"marks":9863,"value":9865,"nodeType":62},{},[9864],{"type":75},"capital social",{"data":9867,"marks":9868,"value":9869,"nodeType":62},{},[]," (+ primes d'émission + comptes courants) est intégrée dans l'assiette des cotisations TNS. La fraction inférieure ou égale à 10 % est soumise au ",{"data":9871,"content":9873,"nodeType":67},{"uri":9872},"https://www.clementine.fr/blog/taxes-et-impots/flat-tax/",[9874],{"data":9875,"marks":9876,"value":9878,"nodeType":62},{},[9877],{"type":75},"prélèvement forfaitaire unique",{"data":9880,"marks":9881,"value":9882,"nodeType":62},{},[]," (PFU) de 31,4 %, comme pour tout dividende.",{"data":9884,"content":9885,"nodeType":111},{},[9886],{"data":9887,"marks":9888,"value":9889,"nodeType":62},{},[],"Retraite et prévoyance du gérant majoritaire",{"data":9891,"content":9892,"nodeType":58},{},[9893,9897,9907,9911,9916],{"data":9894,"marks":9895,"value":9896,"nodeType":62},{},[],"Le gérant majoritaire cotise à la retraite de base et à la retraite complémentaire des indépendants. Son niveau de pension est structurellement inférieur à celui d'un cadre salarié ayant le même niveau de revenus. Il est donc conseillé de compléter la couverture retraite par un contrat ",{"data":9898,"content":9900,"nodeType":67},{"uri":9899},"https://www.clementine.fr/blog/taxes-et-impots/loi-madelin-avantages-inconvenients/",[9901],{"data":9902,"marks":9903,"value":9906,"nodeType":62},{},[9904,9905],{"type":75},{"type":275},"Madelin",{"data":9908,"marks":9909,"value":9910,"nodeType":62},{},[]," (déductible du revenu imposable) ou un ",{"data":9912,"marks":9913,"value":9915,"nodeType":62},{},[9914],{"type":275},"PER individuel",{"data":9917,"marks":9918,"value":566,"nodeType":62},{},[],{"data":9920,"content":9921,"nodeType":264},{},[9922],{"data":9923,"marks":9924,"value":9925,"nodeType":62},{},[],"Quel est le revenu imposable du gérant majoritaire de SARL ?",{"data":9927,"content":9928,"nodeType":58},{},[9929],{"data":9930,"marks":9931,"value":9932,"nodeType":62},{},[],"La fiscalité du gérant majoritaire dépend du régime d'imposition de la SARL.",{"data":9934,"content":9935,"nodeType":111},{},[9936],{"data":9937,"marks":9938,"value":9939,"nodeType":62},{},[],"SARL soumise à l'impôt sur les sociétés (IS)",{"data":9941,"content":9942,"nodeType":58},{},[9943,9947,9952,9962,9966],{"data":9944,"marks":9945,"value":9946,"nodeType":62},{},[],"C'est le cas le plus courant. La rémunération du gérant majoritaire est imposée à l'",{"data":9948,"marks":9949,"value":9951,"nodeType":62},{},[9950],{"type":275},"impôt sur le revenu dans la catégorie des traitements et salaires (",{"data":9953,"content":9955,"nodeType":67},{"uri":9954},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019288260",[9956],{"data":9957,"marks":9958,"value":9961,"nodeType":62},{},[9959,9960],{"type":75},{"type":275},"article 62 du CGI",{"data":9963,"marks":9964,"value":8498,"nodeType":62},{},[9965],{"type":275},{"data":9967,"marks":9968,"value":9969,"nodeType":62},{},[],". Elle bénéficie de la déduction forfaitaire de 10 % pour frais professionnels (plafonnée à 14 426 € pour 2024), ou de la déduction des frais réels si ceux-ci sont supérieurs.",{"data":9971,"content":9972,"nodeType":58},{},[9973],{"data":9974,"marks":9975,"value":9976,"nodeType":62},{},[],"Contrairement aux salariés, le gérant majoritaire ne bénéficie pas de l'abattement de 10 % au sens strict : l'article 62 du CGI lui applique un régime spécifique, assimilé aux traitements et salaires mais avec des nuances importantes sur la déductibilité des frais.",{"data":9978,"content":9979,"nodeType":111},{},[9980],{"data":9981,"marks":9982,"value":9983,"nodeType":62},{},[],"SARL soumise à l'IR",{"data":9985,"content":9986,"nodeType":58},{},[9987,9991,10000,10004,10013,10017,10022],{"data":9988,"marks":9989,"value":9990,"nodeType":62},{},[],"Lorsque la SARL opte pour l'",{"data":9992,"content":9994,"nodeType":67},{"uri":9993},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-de-limpot-sur-le-revenu-ir/",[9995],{"data":9996,"marks":9997,"value":9999,"nodeType":62},{},[9998],{"type":75},"impôt sur le revenu",{"data":10001,"marks":10002,"value":10003,"nodeType":62},{},[]," (possible sous conditions, notamment pour les ",{"data":10005,"content":10007,"nodeType":67},{"uri":10006},"https://www.clementine.fr/blog/creation-et-financement/sarl-de-famille/",[10008],{"data":10009,"marks":10010,"value":10012,"nodeType":62},{},[10011],{"type":75},"SARL de famille",{"data":10014,"marks":10015,"value":10016,"nodeType":62},{},[],"), la part des bénéfices revenant au gérant est imposée dans la catégorie des ",{"data":10018,"marks":10019,"value":10021,"nodeType":62},{},[10020],{"type":275},"bénéfices industriels et commerciaux (BIC)",{"data":10023,"marks":10024,"value":10025,"nodeType":62},{},[],". La rémunération du gérant n'est alors pas déductible du résultat de la société.",{"data":10027,"content":10028,"nodeType":264},{},[10029],{"data":10030,"marks":10031,"value":10032,"nodeType":62},{},[],"Quel statut est le plus avantageux fiscalement ?",{"data":10034,"content":10035,"nodeType":58},{},[10036,10040,10049],{"data":10037,"marks":10038,"value":10039,"nodeType":62},{},[],"La question revient systématiquement dans les comparaisons ",{"data":10041,"content":10043,"nodeType":67},{"uri":10042},"https://www.clementine.fr/blog/creation-et-financement/sarl-ou-sas/",[10044],{"data":10045,"marks":10046,"value":10048,"nodeType":62},{},[10047],{"type":75},"entre SARL et SAS",{"data":10050,"marks":10051,"value":10052,"nodeType":62},{},[],". Il n'existe pas de réponse universelle : le meilleur statut dépend du niveau de rémunération, de l'importance accordée à la protection sociale et de la stratégie d'optimisation choisie.",{"data":10054,"content":10055,"nodeType":111},{},[10056],{"data":10057,"marks":10058,"value":10059,"nodeType":62},{},[],"Gérant majoritaire de SARL vs président de 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Un président de SAS avec une rémunération brute équivalente supportera des ",{"data":10343,"content":10345,"nodeType":67},{"uri":10344},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-patronales/",[10346],{"data":10347,"marks":10348,"value":10350,"nodeType":62},{},[10349],{"type":75},"charges patronales",{"data":10352,"marks":10353,"value":10354,"nodeType":62},{},[]," et salariales plus élevées, mais acquerra davantage de droits à la retraite.",{"data":10356,"content":10357,"nodeType":111},{},[10358],{"data":10359,"marks":10360,"value":10361,"nodeType":62},{},[],"Quel arbitrage entre rémunération et dividendes selon le statut ?",{"data":10363,"content":10364,"nodeType":58},{},[10365],{"data":10366,"marks":10367,"value":10368,"nodeType":62},{},[],"En SAS, les dividendes sont soumis au PFU de 31,4 % sans cotisations sociales supplémentaires, ce qui peut rendre cette forme juridique plus attractive pour les dirigeants qui préfèrent distribuer une grande part des bénéfices plutôt que se verser une rémunération élevée. En SARL, le seuil des 10 % limite cet avantage pour le gérant majoritaire. Le choix entre SARL et SAS doit donc intégrer une simulation chiffrée sur la base de la stratégie de rémunération envisagée.",{"data":10370,"content":10371,"nodeType":264},{},[10372],{"data":10373,"marks":10374,"value":10375,"nodeType":62},{},[],"Quels sont les risques pour un gérant majoritaire de SARL ?",{"data":10377,"content":10378,"nodeType":58},{},[10379],{"data":10380,"marks":10381,"value":10382,"nodeType":62},{},[],"Exercer la gérance d'une SARL n'est pas sans risques. Le gérant peut engager sa responsabilité personnelle à plusieurs niveaux.",{"data":10384,"content":10385,"nodeType":111},{},[10386],{"data":10387,"marks":10388,"value":10389,"nodeType":62},{},[],"Responsabilité civile",{"data":10391,"content":10392,"nodeType":58},{},[10393,10397,10402],{"data":10394,"marks":10395,"value":10396,"nodeType":62},{},[],"Le gérant peut être tenu personnellement responsable ",{"data":10398,"marks":10399,"value":10401,"nodeType":62},{},[10400],{"type":275},"des fautes de gestion",{"data":10403,"marks":10404,"value":10405,"nodeType":62},{},[]," commises dans l'exercice de ses fonctions : violation des statuts, décisions contraires à l'intérêt social, manquements aux obligations légales. Cette responsabilité peut être engagée par la société elle-même, par les associés ou par des tiers lésés.",{"data":10407,"content":10408,"nodeType":111},{},[10409],{"data":10410,"marks":10411,"value":10412,"nodeType":62},{},[],"Responsabilité pénale",{"data":10414,"content":10415,"nodeType":58},{},[10416,10420,10425,10429,10438],{"data":10417,"marks":10418,"value":10419,"nodeType":62},{},[],"Certains manquements exposent le gérant à ",{"data":10421,"marks":10422,"value":10424,"nodeType":62},{},[10423],{"type":275},"des sanctions pénales ",{"data":10426,"marks":10427,"value":10428,"nodeType":62},{},[],": abus de biens sociaux, présentation de comptes inexacts, distribution de dividendes fictifs, travail dissimulé. L'",{"data":10430,"content":10432,"nodeType":67},{"uri":10431},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028312103",[10433],{"data":10434,"marks":10435,"value":10437,"nodeType":62},{},[10436],{"type":75},"article L. 241-3 du Code de commerce",{"data":10439,"marks":10440,"value":10441,"nodeType":62},{},[]," fixe les principales infractions et les peines encourues (jusqu'à 5 ans d'emprisonnement et 375 000 € d'amende pour l'abus de biens sociaux).",{"data":10443,"content":10444,"nodeType":111},{},[10445],{"data":10446,"marks":10447,"value":10448,"nodeType":62},{},[],"Responsabilité fiscale",{"data":10450,"content":10451,"nodeType":58},{},[10452],{"data":10453,"marks":10454,"value":10455,"nodeType":62},{},[],"En cas de manœuvres frauduleuses ou d'inobservation grave et répétée des obligations fiscales, le gérant peut être déclaré solidairement responsable du paiement des impôts et pénalités dus par la société. Cette mise en cause personnelle reste exceptionnelle mais constitue un risque réel en cas de défaillance grave.",{"data":10457,"content":10458,"nodeType":264},{},[10459],{"data":10460,"marks":10461,"value":1808,"nodeType":62},{},[],{"data":10463,"content":10464,"nodeType":111},{},[10465],{"data":10466,"marks":10467,"value":10468,"nodeType":62},{},[],"C'est quoi un gérant majoritaire ?",{"data":10470,"content":10471,"nodeType":58},{},[10472],{"data":10473,"marks":10474,"value":10475,"nodeType":62},{},[],"C’est le dirigeant d’une SARL qui détient, seul ou avec son conjoint et ses enfants mineurs, plus de 50 % des parts sociales.",{"data":10477,"content":10478,"nodeType":111},{},[10479],{"data":10480,"marks":10481,"value":10482,"nodeType":62},{},[],"Comment se rémunère un gérant majoritaire d'une SARL ?",{"data":10484,"content":10485,"nodeType":58},{},[10486],{"data":10487,"marks":10488,"value":10489,"nodeType":62},{},[],"Il peut se rémunérer librement via une rémunération de gérance décidée en assemblée, et éventuellement des dividendes selon les résultats de la société.",{"data":10491,"content":10492,"nodeType":111},{},[10493],{"data":10494,"marks":10495,"value":10496,"nodeType":62},{},[],"Le gérant majoritaire d'une SARL peut-il être salarié ?",{"data":10498,"content":10499,"nodeType":58},{},[10500],{"data":10501,"marks":10502,"value":10503,"nodeType":62},{},[],"Non, il ne peut pas être salarié de sa propre société au titre de son mandat de gérance, car il n’existe pas de lien de subordination avec la SARL.",128,0,["Island",10507],{"key":10508,"result":10509},"BlogAuthorHero_U9YhtViiqt00qK4TS2Yi3PaOcWVpeGQCQLmyRSC8QO8",{"head":10510},{},1781163576282]