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Tableau des cotisations sociales dues par les officiers ministériels, officiers publics et compagnies judiciaires – Année 2025

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Tableau des cotisations sociales dues par les officiers ministériels, officiers publics et compagnies judiciaires – Année 2025

Tableau des cotisations sociales dues par les officiers ministériels, officiers publics et compagnies judiciaires – Année 2025 600 400 admin

1/ Assiette et taux des cotisations 

Cotisation

Base de calcul

Taux/Montant

Retraite de base

Dans la limite de 47 100 €

8,23 %

Dans la limite de 235 500€

1,87 %

Retraite complémentaire des professionnels libéraux

 

 

 

Revenus compris entre 47 100€ et 376 800 €

12,50 %

Retraite complémentaire des professionnels salariés ou assimilés

7,50 %

Invalidité – Décès

Classe A

315 €

Classe B

630 €

Classe C

1 260€

Classe D

1 890€

 

2/ Assiette et cotisations minimales

En cas de revenus inférieurs à un certain seuil, les cotisations sont calculées sur une base annuelle minimale. 

Cotisation

Assiette minimale

Montant annuel de la cotisation

Retraite de base

5 346 € (450 x SMIC horaire)

 540 € €

Retraite complémentaire

8 949  (19 % du PASS) €

1 119 €

3/ Valeur d’achat du point de retraite complémentaire
 

54, 4317 €

4/ Cotisations du conjoint collaborateur 

Cotisation

Assiette

Formule

Base de calcul

Retraite de base

Cotisation sans partage du revenu

Forfaitaire (1/2 x 47 100 €)

25 % du revenu du professionnel

50 % du revenu du professionnel

Cotisation avec partage du revenu

25 % du revenu du professionnel (le professionnel payant alors 75 % de la cotisation)

50 % du revenu du professionnel (le professionnel payant alors 50 % de la cotisation)

Retraite complémentaire

25 % de la cotisation du professionnel

50 % de la cotisation du professionnel

Invalidité décès

25 % de la cotisation du professionnel

50 % de la cotisation du professionnel

 

Source : 

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