{"id":264,"date":"2026-07-12T17:43:08","date_gmt":"2026-07-12T15:43:08","guid":{"rendered":"http:\/\/chomeur.art\/?post_type=chomeur_ressource&#038;p=264"},"modified":"2026-07-12T18:01:09","modified_gmt":"2026-07-12T16:01:09","slug":"calcul-des-depenses-et-frais","status":"publish","type":"chomeur_ressource","link":"https:\/\/chomeur.art\/index.php\/ressource\/calcul-des-depenses-et-frais\/","title":{"rendered":"Calcul des depenses et frais"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Combien de frais professionnels pouvez-vous engager sans d\u00e9passer le seuil du r\u00e9gime micro-BNC ? Et par cons\u00e9quent \u00ab\u00a0sacraliser\u00a0\u00bb votre r\u00e9mun\u00e9ration.<br>Cette fiche explique le principe et propose une calculette pour l&rsquo;estimer.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Le principe<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En r\u00e9gime micro-BNC, l&rsquo;administration applique automatiquement un abattement forfaitaire de 34 % sur vos recettes pour couvrir vos frais professionnels : vous n&rsquo;avez pas besoin de justifier vos d\u00e9penses r\u00e9elles. Cet abattement repr\u00e9sente donc un seuil <em>implicite<\/em> \u00e0 ne pas d\u00e9passer si vous voulez que vos frais r\u00e9els restent couverts par le forfait. Pour v\u00e9rifier si vous \u00eates dans cette limite, il faut comparer le total de vos frais professionnels (d\u00e9placements, mat\u00e9riel, atelier, prestations&#8230;) et de vos cotisations sociales Urssaf au montant de cet abattement de 34 % du montant re\u00e7u.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La calculette<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Renseignez le montant re\u00e7u et vos frais engag\u00e9s pour estimer votre reste \u00e0 d\u00e9penser et votre r\u00e9muneration nette.<\/p>\n\n\n\n<div style=\"max-width:640px;font-family:inherit;border:1px solid #ddd;border-radius:8px;padding:24px;background:#fafafa;\">\n  <div style=\"margin-bottom:16px;\">\n    <label style=\"display:block;font-weight:bold;margin-bottom:4px;\">Montant recu (bourse, production, honoraires&#8230;)<\/label>\n    <input type=\"number\" id=\"cfp-montant\" value=\"10000\" style=\"width:100%;padding:8px;box-sizing:border-box;font-size:16px;\">\n  <\/div>\n\n  <div style=\"margin-bottom:16px;\">\n    <label style=\"display:block;font-weight:bold;margin-bottom:4px;\">Taux de cotisations sociales Urssaf artiste-auteur estime (%)<\/label>\n    <input type=\"number\" id=\"cfp-taux\" value=\"12.3\" step=\"0.1\" style=\"width:100%;padding:8px;box-sizing:border-box;font-size:16px;\">\n    <small>Taux indicatif, verifiez le taux actualise sur votre espace Urssaf artistes-auteurs.<\/small>\n  <\/div>\n\n  <div style=\"margin-bottom:16px;\">\n    <div style=\"font-weight:bold;margin-bottom:8px;\">Frais professionnels engages<\/div>\n    <div style=\"display:grid;grid-template-columns:1fr 120px;gap:8px;align-items:center;\">\n      <label for=\"cfp-deplacements\">Deplacements (bus, taxi, vol, train&#8230;)<\/label>\n      <input type=\"number\" id=\"cfp-deplacements\" value=\"0\" style=\"padding:6px;\">\n      <label for=\"cfp-nourriture\">Nourriture (reception, repas&#8230;)<\/label>\n      <input type=\"number\" id=\"cfp-nourriture\" value=\"0\" style=\"padding:6px;\">\n      <label for=\"cfp-hebergement\">Hebergement \/ atelier \/ loyer<\/label>\n      <input type=\"number\" id=\"cfp-hebergement\" value=\"0\" style=\"padding:6px;\">\n      <label for=\"cfp-prestations\">Prestations de service (assurance, encadreur&#8230;)<\/label>\n      <input type=\"number\" id=\"cfp-prestations\" value=\"0\" style=\"padding:6px;\">\n      <label for=\"cfp-outils\">Achat d&rsquo;outils \/ equipement<\/label>\n      <input type=\"number\" id=\"cfp-outils\" value=\"0\" style=\"padding:6px;\">\n      <label for=\"cfp-materiaux\">Achat de materiaux<\/label>\n      <input type=\"number\" id=\"cfp-materiaux\" value=\"0\" style=\"padding:6px;\">\n    <\/div>\n  <\/div>\n\n  <button id=\"cfp-calc\" style=\"padding:10px 20px;font-size:16px;cursor:pointer;background:#222;color:#fff;border:none;border-radius:4px;\">Calculer<\/button>\n\n  <div id=\"cfp-resultats\" style=\"margin-top:20px;padding-top:16px;border-top:1px solid #ccc;display:none;\">\n    <p>Cotisations sociales estimees : <strong id=\"cfp-out-cotisations\"><\/strong><\/p>\n    <p>Total des frais professionnels engages (hors cotisations) : <strong id=\"cfp-out-frais\"><\/strong><\/p>\n    <p>Seuil maxi pour frais professionnels en micro-BNC (34% du montant recu) : <strong id=\"cfp-out-seuil\"><\/strong><\/p>\n    <p>Reste disponible pour frais professionnels : <strong id=\"cfp-out-reste\"><\/strong><\/p>\n    <p style=\"font-size:18px;\">Remuneration nette estimee : <strong id=\"cfp-out-remuneration\"><\/strong><\/p>\n  <\/div>\n\n  <p style=\"font-size:12px;color:#666;margin-top:16px;\">Cet outil donne une estimation indicative, a affiner selon votre situation reelle et le regime fiscal choisi (micro-BNC ou declaration controlee).<\/p>\n<\/div>\n\n<script>\n(function() {\n  function euro(n) {\n    return n.toLocaleString('fr-FR', {style: 'currency', currency: 'EUR'});\n  }\n  document.getElementById('cfp-calc').addEventListener('click', function() {\n    var montant = parseFloat(document.getElementById('cfp-montant').value) || 0;\n    var taux = parseFloat(document.getElementById('cfp-taux').value) || 0;\n    var cotisations = montant * taux \/ 100;\n\n    var frais = ['cfp-deplacements','cfp-nourriture','cfp-hebergement','cfp-prestations','cfp-outils','cfp-materiaux']\n      .reduce(function(sum, id) { return sum + (parseFloat(document.getElementById(id).value) || 0); }, 0);\n\n    var seuil = montant * 34 \/ 100;\n    var reste = seuil - (cotisations + frais);\n    var remuneration = montant - cotisations - frais;\n\n    document.getElementById('cfp-out-cotisations').textContent = euro(cotisations);\n    document.getElementById('cfp-out-frais').textContent = euro(frais);\n    document.getElementById('cfp-out-seuil').textContent = euro(seuil);\n    document.getElementById('cfp-out-reste').textContent = euro(reste);\n    document.getElementById('cfp-out-remuneration').textContent = euro(remuneration);\n    document.getElementById('cfp-resultats').style.display = 'block';\n  });\n})();\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Une calculette pour contr\u00f4ler ses frais<\/p>\n","protected":false},"featured_media":183,"template":"","type_ressource":[2],"categorie_ressource":[13,20],"class_list":["post-264","chomeur_ressource","type-chomeur_ressource","status-publish","has-post-thumbnail","hentry","type_ressource-infotheque","categorie_ressource-administratif","categorie_ressource-modele-economique","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/chomeur.art\/index.php\/wp-json\/wp\/v2\/chomeur_ressource\/264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chomeur.art\/index.php\/wp-json\/wp\/v2\/chomeur_ressource"}],"about":[{"href":"https:\/\/chomeur.art\/index.php\/wp-json\/wp\/v2\/types\/chomeur_ressource"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chomeur.art\/index.php\/wp-json\/wp\/v2\/media\/183"}],"wp:attachment":[{"href":"https:\/\/chomeur.art\/index.php\/wp-json\/wp\/v2\/media?parent=264"}],"wp:term":[{"taxonomy":"type_ressource","embeddable":true,"href":"https:\/\/chomeur.art\/index.php\/wp-json\/wp\/v2\/type_ressource?post=264"},{"taxonomy":"categorie_ressource","embeddable":true,"href":"https:\/\/chomeur.art\/index.php\/wp-json\/wp\/v2\/categorie_ressource?post=264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}