{"id":2737,"date":"2025-02-10T13:57:52","date_gmt":"2025-02-10T12:57:52","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=2737"},"modified":"2025-10-01T22:55:03","modified_gmt":"2025-10-01T20:55:03","slug":"comment-se-calcule-la-cst-sur-les-revenus-de-sources-multiples","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/comment-se-calcule-la-cst-sur-les-revenus-de-sources-multiples\/","title":{"rendered":"Comment se calcule la CST sur les revenus de sources multiples ?"},"content":{"rendered":"<p>La CST -M se\u00a0calcule\u00a0sur\u00a0le\u00a0montant\u00a0brut total des\u00a0traitements,\u00a0indemnit\u00e9s,\u00a0soldes\u00a0ou\u00a0salaires,\u00a0vers\u00e9s\u00a0\u00e0\u00a0raison\u00a0d\u2019une\u00a0profession\u00a0ou\u00a0activit\u00e9\u00a0salari\u00e9e\u00a0publique\u00a0ou\u00a0priv\u00e9e\u00a0en\u00a0Polyn\u00e9sie\u00a0fran\u00e7aise.<\/p>\n<p>La CST\u00a0s\u2019applique\u00a0\u00e9galement\u00a0sur\u00a0le\u00a0montant\u00a0brut total des pensions des\u00a0personnels\u00a0ou\u00a0retrait\u00e9s\u00a0civils\u00a0ou\u00a0militaires\u00a0et allocations,\u00a0quels\u00a0que\u00a0soient\u00a0leurs\u00a0modes de\u00a0calcul\u00a0et de\u00a0versement,\u00a0leurs\u00a0d\u00e9nominations\u00a0ou\u00a0leurs\u00a0formes, et\u00a0quelle\u00a0que\u00a0soit\u00a0la nature du\u00a0d\u00e9biteur.<\/p>\n<p>Le\u00a0revenu\u00a0imposable\u00a0comprend\u00a0aussi\u00a0bien\u00a0les\u00a0sommes\u00a0fixes que les commissions\u00a0sur\u00a0ventes, les\u00a0participations\u00a0aux\u00a0b\u00e9n\u00e9fices, les primes, gratifications, la part\u00a0correspondant\u00a0\u00e0\u00a0l\u2019application\u00a0\u00e0\u00a0toute\u00a0r\u00e9mun\u00e9ration\u00a0d\u2019un\u00a0coefficient de\u00a0majoration\u00a0ou\u00a0d\u2019index\u00a0de correction. Il\u00a0comprend\u00a0\u00e9galement\u00a0les\u00a0indemnit\u00e9s\u00a0diverses\u00a0et les\u00a0avantages\u00a0en nature tels\u00a0qu\u2019ils\u00a0sont\u00a0pr\u00e9vus\u00a0dans\u00a0l\u2019assiette\u00a0des\u00a0cotisations\u00a0sociales.<\/p>\n<p>Sont\u00a0cependant\u00a0exon\u00e9r\u00e9es\u00a0de CST :<\/p>\n<ul>\n<li>les pensions\u00a0alimentaires\u00a0et les\u00a0rentes\u00a0(articles 205\u00a0\u00e0\u00a0211 et 276 du code civil) ;<\/li>\n<li>les\u00a0indemnit\u00e9s,\u00a0prestations\u00a0et\u00a0rentes\u00a0vers\u00e9es\u00a0au\u00a0titre\u00a0d\u2019accidents\u00a0du travail et de maladies\u00a0professionnelles\u00a0;<\/li>\n<li>les pensions\u00a0servies\u00a0en vertu du code des pensions\u00a0militaires\u00a0d\u2019invalidit\u00e9\u00a0et\u00a0victimes\u00a0de guerre ;<\/li>\n<li>les\u00a0r\u00e9mun\u00e9rations\u00a0vers\u00e9es\u00a0aux\u00a0associ\u00e9s\u00a0uniques\u00a0et\u00a0g\u00e9rants\u00a0majoritaires\u00a0de\u00a0soci\u00e9t\u00e9s\u00a0soumises\u00a0\u00e0\u00a0l\u2019imp\u00f4t\u00a0sur\u00a0les transactions et\u00a0n\u2019ayant\u00a0pas le\u00a0statut\u00a0de\u00a0salari\u00e9s\u00a0;<\/li>\n<li>les\u00a0dommages\u00a0et\u00a0int\u00e9r\u00eats\u00a0pour rupture abusive\u00a0ou\u00a0injustifi\u00e9e\u00a0du\u00a0contrat\u00a0de travail et\u00a0toute\u00a0indemnit\u00e9\u00a0destin\u00e9e\u00a0\u00e0\u00a0compenser\u00a0un\u00a0pr\u00e9judice\u00a0moral\u00a0ou\u00a0professionnel, distinct du\u00a0pr\u00e9judice\u00a0financier\u00a0r\u00e9sultant\u00a0de la\u00a0perte\u00a0des\u00a0r\u00e9mun\u00e9rations,\u00a0vers\u00e9s\u00a0en\u00a0ex\u00e9cution\u00a0:\u00a0soit\u00a0d\u2019une\u00a0d\u00e9cision\u00a0de justice,\u00a0soit\u00a0d\u2019un\u00a0protocole\u00a0transactionnel\u00a0destin\u00e9\u00a0\u00e0\u00a0r\u00e9gler\u00a0le\u00a0litige\u00a0n\u00e9\u00a0du\u00a0licenciement,\u00a0\u00e0\u00a0condition que ce\u00a0protocole\u00a0soit\u00a0conforme\u00a0aux dispositions de\u00a0l\u2019article\u00a02044 du code civil et\u00a0qu\u2019\u00e0\u00a0la date\u00a0o\u00f9\u00a0il\u00a0a\u00a0\u00e9t\u00e9\u00a0conclu, le\u00a0salari\u00e9\u00a0ne se\u00a0trouvait\u00a0plus sous la direction et le\u00a0contr\u00f4le\u00a0de\u00a0l\u2019employeur\u00a0;<\/li>\n<li>la fraction de la prime\u00a0ou\u00a0indemnit\u00e9\u00a0de\u00a0d\u00e9part\u00a0volontaire\u00a0correspondant\u00a0\u00e0\u00a0la\u00a0r\u00e9paration\u00a0d\u2019un\u00a0pr\u00e9judice,\u00a0d\u2019ordre\u00a0moral\u00a0ou\u00a0professionnel, distinct du\u00a0pr\u00e9judice\u00a0financier\u00a0r\u00e9sultant\u00a0de la\u00a0perte\u00a0des\u00a0r\u00e9mun\u00e9rations.<\/li>\n<\/ul>\n<p>La contribution est\u00a0calcul\u00e9e\u00a0en\u00a0appliquant\u00a0aux\u00a0montants\u00a0taxables, les\u00a0taux\u00a0suivants\u00a0:<\/p>\n<ul>\n<li>0,5\u00a0%\u00a0\u00e0 la fraction de revenus qui n\u2019exc\u00e8de pas 150 000 francs\u00a0;<\/li>\n<li>3\u00a0%\u00a0\u00e0 la fraction de revenus comprise entre 150 001 francs et 250 000 francs\u00a0;<\/li>\n<li>5\u00a0%\u00a0\u00e0 la fraction de revenus comprise entre 250 001 francs et 400 000 francs\u00a0;<\/li>\n<li>9\u00a0%\u00a0\u00e0 la fraction de revenus comprise entre 400 001 francs et 700 000 francs\u00a0;<\/li>\n<li>11 %\u00a0\u00e0 la fraction de revenus comprise entre 700 001 francs et 1 000 000 francs\u00a0;<\/li>\n<li>15 %\u00a0\u00e0 la fraction de revenus comprise entre 1 000 001 francs et 1 250 000 francs\u00a0;<\/li>\n<li>18 %\u00a0\u00e0 la fraction de revenus comprise entre 1 250 001 francs et 1 500 000 francs\u00a0;<\/li>\n<li>21 %\u00a0\u00e0 la fraction de revenus comprise entre 1 500 001 francs et 1 750 000 francs\u00a0;<\/li>\n<li>24 %\u00a0\u00e0 la fraction de revenus comprise entre 1 750 001 francs et 2 000 000 francs\u00a0;<\/li>\n<li>26 %\u00a0\u00e0 la fraction de revenus comprise entre 2 000 001 francs et 2 500 000 francs\u00a0;<\/li>\n<li>28 %\u00a0\u00e0 la fraction de revenus sup\u00e9rieure \u00e0 2 500 000 francs.<\/li>\n<\/ul>\n<p>Lorsque\u00a0le\u00a0montant\u00a0de la contribution est\u00a0inf\u00e9rieur\u00a0\u00e0\u00a0750\u00a0FCFP,\u00a0soit\u00a0pour tout\u00a0revenu\u00a0inf\u00e9rieur\u00a0\u00e0\u00a0150 000\u00a0FCFP,\u00a0elle\u00a0n\u2019est\u00a0pas\u00a0pr\u00e9compt\u00e9e\u00a0sur\u00a0le\u00a0salaire\u00a0ou\u00a0le\u00a0revenu\u00a0de\u00a0remplacement.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>Exemple\u00a0de\u00a0calcul\u00a0de la contribution :<\/strong><\/em><\/p>\n<p>Vous\u00a0disposez\u00a0des\u00a0deux\u00a0revenus\u00a0mensuels\u00a0suivants\u00a0:<\/p>\n<ul>\n<li>Un\u00a0salaire\u00a0: 341 907 F\u00a0CFP<\/li>\n<li>Une\u00a0pension de\u00a0retraite\u00a0: 212 893 F\u00a0CFP<\/li>\n<\/ul>\n<p>Total de\u00a0vos\u00a0revenus\u00a0: 554 800 F\u00a0CFP<\/p>\n<ul>\n<li>1\u00e8re\u00a0tranche : 150 000 x 0.5% = 750 F\u00a0CFP<\/li>\n<li>2\u00e8me\u00a0tranche : 100 000 x 3% = 3 000 F\u00a0CFP<\/li>\n<li>3\u00e8me\u00a0tranche : 150 000 x 5% = 7 500 F\u00a0CFP<\/li>\n<li>4\u00e8me\u00a0tranche : 154 800 x 9% = 13 932 F\u00a0CFP.<\/li>\n<\/ul>\n<p>TOTAL CST due (1) : 25 182 F\u00a0CFP<\/p>\n<p>(1) De ce\u00a0montant\u00a0sera\u00a0d\u00e9duite\u00a0la CST\u00a0pr\u00e9lev\u00e9e\u00a0initialement\u00a0par\u00a0chaque\u00a0employeur\u00a0ou\u00a0d\u00e9biteur\u00a0de\u00a0revenus.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La CST -M se\u00a0calcule\u00a0sur\u00a0le\u00a0montant\u00a0brut total des\u00a0traitements,\u00a0indemnit\u00e9s,\u00a0soldes\u00a0ou\u00a0salaires,\u00a0vers\u00e9s\u00a0\u00e0\u00a0raison\u00a0d\u2019une\u00a0profession\u00a0ou\u00a0activit\u00e9\u00a0salari\u00e9e\u00a0publique\u00a0ou\u00a0priv\u00e9e\u00a0en\u00a0Polyn\u00e9sie\u00a0fran\u00e7aise. La CST\u00a0s\u2019applique\u00a0\u00e9galement\u00a0sur\u00a0le\u00a0montant\u00a0brut total des pensions des\u00a0personnels\u00a0ou\u00a0retrait\u00e9s\u00a0civils\u00a0ou\u00a0militaires\u00a0et allocations,\u00a0quels\u00a0que\u00a0soient\u00a0leurs\u00a0modes de\u00a0calcul\u00a0et de\u00a0versement,\u00a0leurs\u00a0d\u00e9nominations\u00a0ou\u00a0leurs\u00a0formes, et\u00a0quelle\u00a0que\u00a0soit\u00a0la nature du\u00a0d\u00e9biteur. Le\u00a0revenu\u00a0imposable\u00a0comprend\u00a0aussi\u00a0bien\u00a0les\u00a0sommes\u00a0fixes que les commissions\u00a0sur\u00a0ventes, les\u00a0participations\u00a0aux\u00a0b\u00e9n\u00e9fices, les primes, gratifications, la part\u00a0correspondant\u00a0\u00e0\u00a0l\u2019application\u00a0\u00e0\u00a0toute\u00a0r\u00e9mun\u00e9ration\u00a0d\u2019un\u00a0coefficient de\u00a0majoration\u00a0ou\u00a0d\u2019index\u00a0de correction. Il\u00a0comprend\u00a0\u00e9galement\u00a0les\u00a0indemnit\u00e9s\u00a0diverses\u00a0et les\u00a0avantages\u00a0en nature tels\u00a0qu\u2019ils\u00a0sont\u00a0pr\u00e9vus\u00a0dans\u00a0l\u2019assiette\u00a0des\u00a0cotisations\u00a0sociales. Sont\u00a0cependant\u00a0exon\u00e9r\u00e9es\u00a0de CST : les pensions\u00a0alimentaires\u00a0et les\u00a0rentes\u00a0(articles 205\u00a0\u00e0\u00a0211 et 276 du code civil) ; les\u00a0indemnit\u00e9s,\u00a0prestations\u00a0et\u00a0rentes\u00a0vers\u00e9es\u00a0au\u00a0titre\u00a0d\u2019accidents\u00a0du travail et de maladies\u00a0professionnelles\u00a0; les pensions\u00a0servies\u00a0en vertu [&#8230;]<\/p>\n","protected":false},"author":98,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"faq_category":[73],"class_list":["post-2737","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-contribution-de-solidarite-territoriale"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2737","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/98"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=2737"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2737\/revisions"}],"predecessor-version":[{"id":2740,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2737\/revisions\/2740"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2737"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=2737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}