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Le dernier communiqué commun DGI-Casnos : quel apport ? - Algerie360
par M. Benkenfoud Youcef *
Le dernier communiqué commun entre la Direction générale des impôts (DGI) et la Caisse nationale de sécurité sociale des non-salariés (Casnos) et sa teneur m’ont encouragé à apporter cette modeste contribution.
1) Historique :
La Caisse nationale de sécurité sociale des non-salariés (CASNOS) fait partie des organismes de sécurité sociale prévus à l’article 49 de la loi n°88-01 du 12 janvier 1988(01), la loi n°83-11 du 02 juillet 1983 relative à la sécurité sociale(02), la loi n°83-12 du 02 juillet 1983 relative à la retraite(03) et la loi n°83-13 du 02 juillet 1983(04) relative aux accidents de travail et aux maladies professionnelles(04), et que représentent les organismes suivants :
*La Caisse nationale des assurances sociales des travailleurs salariés CNAS),
*La Caisse nationale des retraités (CNR),
*La Caisse nationale de sécurité sociale des non-salariés (CASNOS)
02) Attributions de la CASNOS :
Le décret n°93-119 du 15 mai 1993(05) qui a fixé les attributions, l’organisation et le fonctionnement administratif de la Caisse nationale de sécurité sociale des non-salariés, sous réserve des dispositions du décret exécutif n°92-07 du 04 janvier 1992 susvisé, où on retrouve notamment à l’article 03, du titre III, les dispositions suivantes :
(La caisse a pour mission, dans le cadre des lois et règlements en vigueur :
-de gérer les prestations en nature et en espèces des assurances sociales des non-salariés,
-de gérer les pensions et allocations de retraite des non-salariés, -
etc.)
03) Financement de la CASNOS :
La Casnos assure son équilibre financier grâce aux cotisations de ses cotisants, destinées à la couverture des charges de la caisse et la prise en charge des financements des prestations (assurance-maladie, pension de retraite, pension d’invalidité, allocation-décès), en vertu décret n°85-35 du 09 février 1985 relatif à la sécurité sociale des personnes exerçant une activité professionnelle non salariée.(06)
4) Incidences du contenu du dernier communiqué commun DGI-Casnos sur les dispositions réglementaires en vigueur
4.1) La déductibilité d’impôts des cotisations de sécurité sociale et appel aux professionnels à en faire usage ?
Dans le cadre de la réforme fiscale des impôts directs et taxes assimilées de 1992, les articles 38 de la loi de finances pour 1991 et 4 à 57 de la loi de finances pour 1992 ont institué un impôt sur le revenu global des personnes physiques (IRG) et un impôt sur le bénéfice des sociétés (IBS) applicables à compter du 01 janvier 1992, en remplacement de l’ordonnance n°76-101 du 9 décembre 1976 modifiée et complétée, portant le premier code des impôts directs et taxes assimilées.
Les charges déductibles du revenu global (IRG) institué par les dispositions réglementaires suscitées (L. finances 1991 et 1992), doivent remplir les conditions suivantes :
a) elles sont limitativement énumérées par la loi. L’article 85 du code des impôts directs et taxes assimilées (L. finances 1991) modifié et complété dispose :
(L’impôt sur le revenu global est établi d’après le montant total du revenu net annuel dont dispose chaque contribuable
, sous déduction des charges ci-après :
1) abrogé(07)
2) des intérêts des emprunts et dettes contractées à titre professionnel
(08)
3) les cotisations d’assurances vieillesse et d’assurances sociales versées par le contribuable à titre personnel (08)
4) les pensions alimentaires(09),
5) la police d’assurance contractée par le propriétaire bailleur (10),
b) elles ne doivent pas être déjà prises en compte pour la détermination des revenus catégoriels,
c) elles doivent être payées au cours de l’année de réalisation du revenu,
d) elles doivent faire l’objet de précisions à l’appui de la déclaration d’ensemble des revenus,
La déductibilité des cotisations de sécurité sociale des contribuables et assujettis exerçant une activité pour leur propre compte ne date pas d’aujourd’hui, mais est réglementée depuis la réforme fiscale et la loi de finances de 1991 (soit depuis 26 ans).
4.2) L’assiette de cotisation annuellement déclarée et son élévation
L’assiette servant de base au calcul des cotisations est précisée par l’article 13 du décret exécutif n°96-434 du 30 novembre 1996 modifiant et complétant le décret n°85-35 du 9 février 1985 relatif à la sécurité sociale des personnes exerçant une activité professionnelle non-salariée et définissant les conditions particulières d’application, aux travailleurs non salariés, des dispositions de la loi n°83-11 du 2 juin 1983 relative aux assurances sociales et de la loi n°83-12 du 2 juillet 1983 relative à la retraite(10).
L’article 13 précise (l’assiette servant de base au calcul des cotisations est constituée par le revenu annuel imposable au titre de l’impôt sur le revenu, et dans la limite d’un plafond annuel de vingt fois le montant annuel du salaire national minimum garanti
Le taux de la cotisation est fixé à 15% du revenu cité à l’alinéa 1er du présent article ; il est réparti comme suit :
-7,5% au titre des assurances sociales,
-7,5% au titre de la retraite,
.
En tout état de cause, l’assiette de cotisation ne peut être inférieure au montant annuel du salaire national minimum garanti.
Cette disposition est confortée par le décret exécutif n°15-289 du 14 novembre 2015 relatif à la sécurité sociale des personnes non salariées exerçant une activité pour leur propre compte, où l’article 14 précise :
(
l’assiette de cotisation prévue à l’alinéa ci-dessus ne peut être inférieure au montant annuel du salaire national minimum garanti (SNMG) et ne peut excéder un plafond de vingt fois (20) le montant annuel de ce salaire
)
En conséquence, l’assiette servant de base au calcul des cotisations se situe entre un minimum égal au montant annuel du salaire national minimum garanti (SNMG), soit :18000DA* 12=216000DA, et la cotisation correspondante : 216000DA *15%=32400DA.
Et un maximum de vingt fois le montant annuel du salaire national minimum garanti, soit :18000*12*20= 4320000DA, et la cotisation correspondante : 4320000DA* 15%=648000DA.
En définitive, l’élévation forcée pratiquée par la Casnos sur les cotisations minimales depuis 2016, soit 40050DA, au lieu de 32400DA, ne trouve pas son fondement juridique, nonobstant la bonne intention d’assurer une meilleure pension de retraite aux cotisants, et ces derniers seraient en droit de réclamer le remboursement du surplus indûment perçu. Il aurait été plus judicieux d’adopter la voie réglementaire pour modifier les textes en vigueur préalablement.
Conclusion :
Assurer l’équilibre financier de la Casnos exige des mesures de couverture d’une plus grande couche de la population exerçant une activité non salariée et en prévoir le financement, et par le taux plafond des cotisations destinées à la couverture des charges de la caisse qui doit couvrir les dépenses des prestations des années courantes et, le cas échéant, les déficits antérieurs (11)
* Commissaire aux comptes, expert judiciaire
Notes :
(01) JO n°02 du 13 janvier 1988 (page 18)
(02) JO n°28 du 5 juillet 1983 (page 1198)
(03) JO n°28 du 5 juillet 1983 (page 1206)
(04) JO n°28 du 5 juillet 1983 (page 1210)
(05) JO n°33 du 19 mai 1993 (page 05)
(06) JO n°09 du 24 février 1985 (page 148)
(07) JO n°86 du 25 décembre 2002 (page 05)
(08) JO n°57 du 31 décembre 1990 (page1581)
(09) JO n°65 du 18 décembre 1991 (page 2000)
(10) JO n°73 du 11 octobre 1992 (page 1539)
(11) JO n°33 du 19 mai 1993 (page 06, aticle5)