L’optimisation de la rémunération du gérant majoritaire de SARL, relevant du régime TNS et donc cotisant au RSI, consiste généralement à choisir exclusivement une rémunération de gérance majoritaire et non d’un mixte avec des dividendes.
Dans l’article « Charges sociales sur dividendes : La transformation en SAS, fausse bonne idée », nous avons démontré chiffres à l’appui que l’assujettissement des dividendes aux charges sociales RSI n’était pas pénalisant pour les revenus importants, même si pour des revenus plus faibles, il existe un surcoût, qui reste modéré.
Ceci s’explique, par le fait que les dividendes soumis aux charges sociales ne sont pas assujettis aux prélèvements sociaux de 15,5% et au-delà d’un revenu soumis aux charges sociales (rémunération de gérance et dividendes) supérieur à 5 fois le plafond de la sécurité sociale, soit 193 080 € en 2016, les charges sociales (y compris CSG et CRDS) sont dues en 2016 au taux de 20,25%.(8% de CSG et CRDS, 12,25% de charges sociales stricto sensu), dont 17,35% sont déductibles fiscalement mais aussi de l’assiette des cotisations sociales l’année suivante. Compte tenu de cette déductibilité partielle et d’une assiette différente entre CSG et charges sociales, le taux effectif passe de 20,25% à 18%.
Ce taux est à comparer avec celui des prélèvements sociaux à 15,5%.
Or à première vue, ce taux de 18% est moins avantageux que celui de 15,5%, mais c’est sans compter sur les conséquences de la déductibilité fiscale. En effet, sur les 15,5% de prélèvements sociaux seuls 5,1% sont déductibles, alors que sur le taux effectif de 18%, 15,1% sont déductibles et seuls 2,9% ne l’étant pas. C’est cette déductibilité fiscale mais aussi l’assiette des cotisations sociales qui peux rendre l’assujettissement des dividendes à charges sociales légèrement plus avantageux.
Ainsi, au-delà du seuil de 5 fois le plafond de la sécurité sociale (193 080 €) et même de 4 fois (154 464 €) où les cotisations sociales s’élèvent à 20,95%, l’assujettissement des dividendes aux charges sociales n’entraine pas systématiquement de surcoût.
Nous pouvons le vérifier, en reprenant l’exemple de l’article « Charges sociales sur dividendes : La transformation en SAS, fausse bonne idée », dont les données sont les suivantes :
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Résultat de la société avant rémunération du gérant et IS............................... 500 K€
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Rémunération du gérant après prélèvements obligatoires............................... 100 K€
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Cotisations Madelin........................................................................................... 10 K€
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Dividendes versés............................................................................................ 200 K€
Le dirigeant est marié et a deux enfants à charge, le foyer fiscal ne disposant pas d’autres revenus.
Il est précisé que les charges sociales sur dividendes sont imputées sur la rémunération du gérant, ce qui a pour conséquence de réduire sa rémunération nette à 61 K€. Il est raisonné à coût identique pour la société, ce qui doit laisser un net disponible pour la société de 39 K€ après rémunération du gérant, IS et dividendes.
Les conséquences pour la société et le dirigeant sont les suivantes selon que les dividendes sont ou non assujettis à charges sociales :
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)
Il apparait donc l’assujettissement des dividendes à charges sociales n’entraine pas de surcoût, il génère même un léger avantage pour les rémunérations dépassant 5 fois le plafond de la sécurité sociale (193 K€).
Mais pour autant, est-il intéressant de se verser des dividendes plutôt que de choisir une rémunération exclusivement en dividendes ?
La réponse est généralement négative, ce que nous démontrons ci-dessous par deux exemples.
PREMIER EXEMPLE AVEC UNE REMUNERATION DE 100 K€ ET 200 K€ DE DIVIDENDES
Pour ce premier exemple, il est retenu les mêmes données que dans l’exemple précédent.
Il est procédé à la comparaison entre l’hypothèse de versement de dividendes et l’hypothèse d’une augmentation de la rémunération se substituant aux dividendes.
Afin de procéder à une véritable comparaison, il convient de raisonner à coût identique pour la société dans les deux hypothèses, c’est-à-dire, qu’il s’agit en partant d’un même résultat de la société avant rémunération du gérant et impôt sur les sociétés de 500 K€, d’obtenir la même somme après rémunération de la gérance, impôt sur les sociétés et éventuellement dividendes, qui laisse un net disponible pour la société de 39 K€.
Les conséquences pour la société et le dirigeant sont les suivantes lorsqu’il est substitué aux dividendes une augmentation de la rémunération TNS :
![](data:image/png;base64,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)
Il apparait que la rémunération du dirigeant exclusivement sous forme de rémunération de gérance majoritaire, donc sans dividendes, est effectivement la formule la plus intéressante, permettant au dirigeant disposer d’un revenu après charges sociales et impôt supérieur de 15 K€.
Le gain de 15 K€ sur la formule de rémunération TNS et dividendes s’explique par le fait que les dividendes n’étant pas déductibles de l’impôt sur les sociétés, ils correspondent à des bénéfices ayant été soumis à l’impôt sur les sociétés au taux de 33 %, la part des résultats imposés au taux de 15 % étant limitée à 38 120 €, pour ensuite, être soumis l’IR sur le revenu avec un abattement de 40%, qui ne compense que partiellement l’IS payé, alors que la rémunération de gérance qui est une charge déductible de l’IS, permet de réaliser une économie d’IS de 33%, soit un gain de 100 K€ dans notre hypothèse, qui n’est compensé que partiellement par une assiette des cotisations sociales et revenu imposable plus important.
SECOND EXEMPLE AVEC UNE REMUNERATION DE 50 K€ ET 50 K€ DE DIVIDENDES
Pour le second exemple, il est retenu les données suivantes :
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Résultat de la société avant rémunération du gérant et IS..................................... 300 K€
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Rémunération du gérant après prélèvements obligatoires........................................ 50 K€
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Cotisations Madelin.................................................................................................... 0 K€
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Dividendes versés.................................................................................................... 50 K€
Le dirigeant est marié et a deux enfants à charge, le foyer fiscal ne disposant pas d’autres revenus.
Comme dans le premier exemple, il est procédé à la comparaison entre l’hypothèse de versement de dividendes et l’hypothèse d’une augmentation de la rémunération se substituant aux dividendes.
Afin de procéder à une véritable comparaison, il convient de raisonner à coût identique pour la société dans les deux hypothèses, c’est-à-dire, qu’il s’agit en partant d’un même résultat de la société avant rémunération du gérant et impôt sur les sociétés de 300 K€, d’obtenir la même somme après rémunération de la gérance, impôt sur les sociétés et éventuellement dividendes, qui laisse un net disponible pour la société de 39 K€.
Les conséquences pour la société et le dirigeant sont les suivantes lorsqu’il est substitué aux dividendes une augmentation de la rémunération TNS :
![](data:image/png;base64,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)
Il apparait que là encore, la rémunération du dirigeant exclusivement sous forme de rémunération de gérance majoritaire, donc sans dividendes est effectivement la formule la plus intéressante, permettant au dirigeant disposer d’un revenu après charges sociales et impôt supérieur de 9 K€.
Il est précisé qu’à ce niveau de rémunération, l’absence d’assujettissement des dividendes aux charges sociales aurait permis au dirigeant de disposer d’une rémunération nette à 84 K€ supérieure de 2 K€.
La substitution des dividendes par une augmentation de la rémunération de gérance permet de plus, que compenser ce surcoût.
SUBSTITUTION D’UNE IMPOSITION AU TITRE DES PLUS-VALUES AUX DIVIDENDES
Lorsque le dirigeant envisage de céder sa société dans un délai de quelques années, il peut avoir intérêt à accumuler de la trésorerie, en limitant sa rémunération, et appréhender cette trésorerie sous forme de plus-value, et ainsi de bénéficier des abattements pour durée de détention, qui sont, après 8 ans, de 65% et même 85% si le dirigeant a créé sa société ou s’il a acquis les parts sociales dans les 10 ans de sa constitution ou encore s’il part à la retraite.
Les modalités d’imposition des plus-values sont identiques à celles des dividendes, à l’exception de l’abattement, qui au lieu d’être de 40%, est notamment selon les cas de 65% ou 85%, les charges sociales n’étant pas dues.
Le régime des plus-values est également applicable en cas de réduction de capital par voie de rachat par la société de ses propres parts sociales ou actions. Si le procédé est utilisé tous les ans, en lieu est place de dividendes, l’administration y verra vraisemblablement un abus de droit, en revanche, cela ne devrait pas être le cas, si le procédé est utilisé à l’occasion de la sortie d’un associé ou même si l’ensemble des associés vendent à la société une partie de leurs parts dans la mesure où l’opération entraine une modification de la répartition du capital.
Pour le cas d’un dirigeant de société, associé unique ou très majoritaire, le procédé de la réduction pourrait être envisagée, sans vraisemblablement tomber sous le coût de l’abus de droit, s’il s’agit de sortir de la société une trésorerie accumulée depuis des années et inutile pour la société.
En tout état de cause, le régime d’imposition des plus-values n’est véritablement intéressant que s’il est possible de bénéficier de l’abattement de 85%, en effet, il apparait qu’avec un abattement de 65%, la solution du tout rémunération n’est pas plus couteuse fiscalement, comme il est démontré ci-après, en reprenant les données du premier exemple ci-dessus.
Il est raisonné en considérant que le dirigeant réalise une plus-value de rachat de 100 K€, par hypothèse égale au prix de rachat, en lieu et place de la perception de 100 K€ de dividendes, le montant de la rémunération de gérance étant de 200 K€, le net disponible pour la société restant à 65 K€.
Le revenu imposable au titre de la rémunération reste à 189 K€, celle au titre de la plus-value de rachat imposable à l’IR, après abattement s’élève à 35 K€, au lieu de 60 K€ pour les dividendes. Le revenu imposable ressort à 223 K€, générant un IR de 61 K€ et des prélèvements sociaux de 15,5 K€, soit une imposition globale de 77 K€ et un net disponible pour le dirigeant de 216 K€, correspondant à la rémunération nette 193 K€ et la plus-value de rachat de 100 K€, minorées de l’imposition de 77 K€.
Ce net disponible de 216 K€ est égal à celui obtenu avec la solution du tout rémunération.
En revanche, l’abattement de 85% permet au dirigeant de réduire son IR à 53 K€ et ainsi de bénéficier d’un net disponible de 224 K€. Toutefois, dans la mesure où une telle plus-value n’est pas renouvelé tous les ans, son montant sera nécessaire supérieur à des dividendes annuels, ce qui serait susceptible d’entrainer un taux d’imposition supérieur, même s’il est possible de bénéficier du régime du quotient pour atténuer la progressivité de l’impôt ou encore d’être redevable de la contribution exceptionnelle sur les hauts revenus (CEHR). En ce qui concerne, la CEHR, nous vous invitons à vous reporter à notre dossier « Contribution exceptionnelle sur les hauts revenus et revenus exceptionnels » et le « Simulateur CEHR ».
Nous mettons à votre disposition sur ce site un simulateur de charges sociales TNS intégrant les dividendes « Simulateur charges sociales TNS » et un « Simulateur Impôt sur le revenu » vous permettant de faire vos propres simulations. Vous pouvez également nous interroger afin de procéder à une étude personnalisée.
Article mis à jour sur la base des taux de charges sociales 2016 et de l’IR 2015.
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