{"id":700,"date":"2025-08-28T11:40:07","date_gmt":"2025-08-28T09:40:07","guid":{"rendered":"https:\/\/courtiassur.fr\/?page_id=700"},"modified":"2025-08-28T13:56:53","modified_gmt":"2025-08-28T11:56:53","slug":"loi-madelin","status":"publish","type":"page","link":"https:\/\/courtiassur.fr\/index.php\/accueil\/lexique\/loi-madelin\/","title":{"rendered":"Loi Madelin"},"content":{"rendered":"\n

La Loi Madelin<\/strong><\/h3>\n\n\n\n

La loi Madelin<\/strong>, promulgu\u00e9e le 11 f\u00e9vrier 1994<\/strong>, vise \u00e0 am\u00e9liorer la protection sociale des travailleurs non-salari\u00e9s<\/strong> (TNS) en leur permettant de souscrire des contrats sp\u00e9cifiques pour la retraite<\/strong>, la pr\u00e9voyance<\/strong>, la sant\u00e9<\/strong> et la perte d\u2019emploi<\/strong>, tout en b\u00e9n\u00e9ficiant d\u2019avantages fiscaux significatifs<\/strong><\/p>\n\n\n\n

<\/div>\n\n\n\n

Qui peut en b\u00e9n\u00e9ficier ?<\/h4>\n\n\n\n

La loi Madelin s\u2019adresse aux :<\/p>\n\n\n\n

    \n
  • Artisans, commer\u00e7ants, professions lib\u00e9rales<\/li>\n\n\n\n
  • G\u00e9rants majoritaires de SARL, EURL, SELARL<\/li>\n\n\n\n
  • Conjoints collaborateurs (sous conditions)<\/li>\n\n\n\n
  • TNS relevant des BIC ou BNC<\/li>\n<\/ul>\n\n\n\n
    \n

    \u274c Les micro-entrepreneurs ne peuvent pas b\u00e9n\u00e9ficier de la d\u00e9duction fiscale Madelin.<\/p>\n<\/blockquote>\n\n\n\n

    <\/div>\n\n\n\n

    Les types de contrats Madelin<\/h4>\n\n\n\n
      \n
    • Contrat Pr\u00e9voyance Madelin<\/li>\n\n\n\n
    • Contrat Sant\u00e9 Madelin<\/li>\n\n\n\n
    • Contrat Retraite Madelin<\/li>\n<\/ul>\n\n\n\n
      <\/div>\n\n\n\n

      Avantages fiscaux<\/h4>\n\n\n\n

      Les cotisations vers\u00e9es dans le cadre des contrats Madelin sont d\u00e9ductibles du b\u00e9n\u00e9fice imposable<\/strong>, dans les limites suivantes :<\/p>\n\n\n\n

        \n
      • Retraite<\/strong> : jusqu\u2019\u00e0 10 % du b\u00e9n\u00e9fice imposable + 15 % sur la tranche entre 1 et 8 fois le PASS<\/li>\n\n\n\n
      • Pr\u00e9voyance & Sant\u00e9<\/strong> : 7 % du PASS + 3,75 % du b\u00e9n\u00e9fice imposable (plafonn\u00e9 \u00e0 3 % de 8 PASS)<\/li>\n\n\n\n
      • Perte d\u2019emploi<\/strong> : 2,5 % du PASS ou 1,875 % du b\u00e9n\u00e9fice imposable<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        La Loi Madelin La loi Madelin, promulgu\u00e9e le 11 f\u00e9vrier 1994, vise \u00e0 am\u00e9liorer la protection sociale des travailleurs non-salari\u00e9s (TNS) en leur permettant […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":175,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-700","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages\/700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/comments?post=700"}],"version-history":[{"count":3,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages\/700\/revisions"}],"predecessor-version":[{"id":709,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages\/700\/revisions\/709"}],"up":[{"embeddable":true,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages\/175"}],"wp:attachment":[{"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/media?parent=700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}