Actuellement, les professionnels libéraux sont redevables, auprès du Régime social des indépendants, d’une cotisation maladie-maternité calculée sur la totalité de leur revenu d’activité et dont le taux est fixé à 6,5 %.
Le projet de loi de financement de la Sécurité sociale pour 2017, actuellement en discussion devant l’Assemblée nationale, prévoit une réduction dégressive du taux de cette cotisation.
Ainsi, pour les cotisations dues à compter du 1er janvier 2017, les professionnels libéraux ayant des revenus annuels inférieurs à 70 % du plafond annuel de la Sécurité sociale (Pass) se verraient appliquer un taux réduit de cotisation variant entre 6,5 % et 3 %. Sous réserve de confirmation officielle du Pass 2017, seraient concernés les libéraux gagnant moins de 27 460 € par an.
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