{"id":21776,"date":"2021-06-30T11:23:00","date_gmt":"2021-06-30T09:23:00","guid":{"rendered":"https:\/\/avoloi.eu\/blog\/?p=21776"},"modified":"2021-06-30T11:23:00","modified_gmt":"2021-06-30T09:23:00","slug":"installation-liberal-kinesitherapeute","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/installation-liberal-kinesitherapeute\/","title":{"rendered":"Installation en lib\u00e9ral du Kin\u00e9sith\u00e9rapeute"},"content":{"rendered":"

La kin\u00e9sith\u00e9rapie est un secteur tr\u00e8s dynamique dont les effectifs sont en hausse constante. Selon la Direction de la recherche, des \u00e9tudes, de l\u2019\u00e9valuation et des statistiques, le nombre de kin\u00e9sith\u00e9rapeutes devrait encore augmenter de 60 % d\u2019ici \u00e0 2040. L\u2019exercice ind\u00e9pendant est une v\u00e9ritable d\u00e9marche entrepreneuriale dont il convient d\u2019appr\u00e9hender les enjeux et les particularit\u00e9s juridiques.<\/p>\n

Formalit\u00e9s pr\u00e9alables \u00e0 l\u2019installation en lib\u00e9ral du kin\u00e9sith\u00e9rapeute<\/strong><\/h2>\n

Immatriculation professionnelle<\/strong><\/h3>\n

Le kin\u00e9sith\u00e9rapeute doit \u00eatre inscrit au Conseil National de l\u2019Ordre des Masseurs-Kin\u00e9sith\u00e9rapeutes. Il se soumet ainsi \u00e0 la d\u00e9ontologie<\/a> et la discipline de sa profession. Avant toute installation, il s\u2019inscrit au RPPS, le r\u00e9pertoire partag\u00e9 des professionnels de sant\u00e9. Cette immatriculation donne lieu \u00e0 l\u2019attribution d\u2019un identifiant unique et p\u00e9renne. Cela enregistre le professionnel dans un fichier de r\u00e9f\u00e9rence commun aux organismes du secteur sanitaire et social fran\u00e7ais. Le r\u00e9pertoire centralise toutes les donn\u00e9es d’identification, de dipl\u00f4mes, d’activit\u00e9, de statut et de structure d’exercice du professionnel. Ce dernier s\u2019engage ensuite \u00e0 faire part au Conseil d\u00e9partemental de l’Ordre de tout changement concernant son activit\u00e9.<\/p>\n

Acc\u00e8s au conventionnement<\/strong><\/h3>\n

Le kin\u00e9sith\u00e9rapeute conventionn\u00e9 est inscrit et rattach\u00e9 \u00e0 la CPAM. Le r\u00e8glement de ses cotisations s\u2019effectue aupr\u00e8s de l\u2019URSSAF. La r\u00e9glementation pr\u00e9voit des conditions sp\u00e9cifiques d’acc\u00e8s au conventionnement dans les zones dites \u00ab sur-dot\u00e9es \u00bb afin de r\u00e9\u00e9quilibrer l’offre de soins kin\u00e9sith\u00e9rapie sur le territoire selon un zonage d\u00e9fini par l\u2019Agence R\u00e9gionale de Sant\u00e9. L\u2019installation en zone \u00ab sur-dot\u00e9e \u00bb est donc strictement encadr\u00e9e. Les zones \u00ab sous-dot\u00e9es \u00bb se veulent quant \u00e0 elles attractives ; le kin\u00e9sith\u00e9rapeute peut ainsi b\u00e9n\u00e9ficier d\u2019aides forfaitaire annuelle \u00e0 l\u2019installation et au maintien d\u2019activit\u00e9.<\/p>\n

Immatriculation de l\u2019entreprise lib\u00e9rale<\/strong><\/h3>\n

Une d\u00e9claration doit \u00eatre effectu\u00e9e au CFE, centre de formalit\u00e9s des entreprises, dans les 8 jours qui suivent le d\u00e9but de l\u2019activit\u00e9 lib\u00e9rale. Il convient alors de remplir le formulaire Cerfa n\u00b011768*05<\/a>. Le CFE est guichet unique qui centralise les d\u00e9marches administratives aupr\u00e8s des organismes concern\u00e9s par la cr\u00e9ation du cabinet de kin\u00e9sith\u00e9rapie. Cela permet d\u2019immatriculer l\u2019entreprise et le dirigeant \u00e0 l\u2019INSEE (code APE et n\u00b0SIREN), puis de l\u2019enregistrer aupr\u00e8s de l\u2019administration fiscale et \u00e0 l\u2019URSSAF.<\/p>\n

Forme juridique du Kin\u00e9sith\u00e9rapeute<\/strong><\/h2>\n

Le choix du statut juridique du professionnel d\u00e9pend avant tout de la fa\u00e7on dont il souhaite exercer et dont il appr\u00e9hende la gestion des frais et la prise de d\u00e9cisions.<\/p>\n

Entreprise individuelle<\/strong><\/h3>\n

Si les d\u00e9marches administratives sont all\u00e9g\u00e9es, l\u2019entreprise individuelle exige n\u00e9anmoins le respect d\u2019obligations comptables. Dans le cadre d\u2019une entreprise individuelle, les revenus seront impos\u00e9s au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu en tant que BNC, b\u00e9n\u00e9fices non-commerciaux. Le r\u00e9gime micro-BNC s\u2019applique au kin\u00e9sith\u00e9rapeute dont le chiffre d\u2019affaires n’exc\u00e8de pas 70.000 \u20ac sur au moins l\u2019une des 2 ann\u00e9es pr\u00e9c\u00e9dentes. Le kin\u00e9sith\u00e9rapeute soumis au r\u00e9gime micro-BNC b\u00e9n\u00e9ficie d\u2019all\u00e8gements comptables importants puisqu\u2019il doit seulement produire un livre journalier des recettes encaiss\u00e9es.<\/p>\n

Le montant brut des recettes est alors report\u00e9 directement sur la d\u00e9claration d’ensemble des revenus n\u00b02042. L\u2019administration fiscale applique un abattement forfaitaire de 34 % au titre des charges professionnelles. Au-del\u00e0 des seuils, l\u2019entreprise individuelle est soumise de droit au r\u00e9gime r\u00e9el de la d\u00e9claration contr\u00f4l\u00e9e n\u00b02035. Cela oblige \u00e0 tenir une comptabilit\u00e9 de tr\u00e9sorerie et \u00e0 produire les comptes annuels. Les frais professionnels sont alors pris en compte pour leur montant r\u00e9el.<\/p>\n

Installation lib\u00e9rale en groupe<\/strong><\/h3>\n

L\u2019exercice de la profession sous la forme de groupe permet de mutualiser les moyens et les co\u00fbts de fonctionnement afin de favoriser le d\u00e9veloppement de l\u2019activit\u00e9. Les kin\u00e9sith\u00e9rapeutes, profession lib\u00e9rale r\u00e9glement\u00e9e, peuvent opter pour deux principales formes de soci\u00e9t\u00e9s<\/a> : la SCP, soci\u00e9t\u00e9 civile professionnelle, et la SEL, soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral.<\/p>\n

La SCP regroupe des professionnels exer\u00e7ant la m\u00eame activit\u00e9. Chaque associ\u00e9 a la qualit\u00e9 de g\u00e9rant et les pouvoirs de chacun se limitent aux actes de gestion. Les b\u00e9n\u00e9fices sont partag\u00e9s en part \u00e9gale. Les associ\u00e9s sont assimil\u00e9s au r\u00e9gime des travailleurs non-salari\u00e9s ; ils sont affili\u00e9s chacun \u00e0 leur caisse sociale et r\u00e8glent leurs cotisations sur leur part de b\u00e9n\u00e9fice. Sur le plan fiscal, l\u2019imposition de chaque associ\u00e9 se fait sur sa part de b\u00e9n\u00e9fice au titre des BNC, avec la possibilit\u00e9 d\u2019opter pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n

Les kin\u00e9sith\u00e9rapeutes peuvent pr\u00e9f\u00e9rer s\u2019installer sous une SEL, soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral. Un statut qui permet de partager les frais entre associ\u00e9s, tout en limitant la responsabilit\u00e9 et la contribution aux pertes au montant de l\u2019apport de chacun. Cela permet d\u2019exercer sous la forme d\u2019une soci\u00e9t\u00e9 de capitaux, de mani\u00e8re similaire \u00e0 une soci\u00e9t\u00e9 commerciale, mais limite l\u2019objet social \u00e0 l\u2019exercice de la profession. Les formes les plus utilis\u00e9es sont la SELARL et la SELAS. Contrairement \u00e0 la SCP, cela permet d\u2019encadrer l\u2019activit\u00e9 d\u2019associ\u00e9s qui n\u2019exercent pas tous n\u00e9cessairement la profession vis\u00e9e par l\u2019objet de la soci\u00e9t\u00e9. Le dirigeant r\u00e9mun\u00e9r\u00e9 est affili\u00e9 au r\u00e9gime g\u00e9n\u00e9ral de la s\u00e9curit\u00e9 sociale, les autres associ\u00e9s cotisent \u00e0 la s\u00e9curit\u00e9 sociale des ind\u00e9pendants. D\u2019un point de vue fiscal, la soci\u00e9t\u00e9 est soumise \u00e0 l\u2019IS, imp\u00f4t sur les soci\u00e9t\u00e9s, selon un taux progressif jusqu\u2019\u00e0 33,33 %. Apr\u00e8s distribution des b\u00e9n\u00e9fices, le kin\u00e9sith\u00e9rapeute est impos\u00e9 au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu en tant que traitements et salaires.<\/p>\n

Image: Conscious Design<\/a> sur Unsplash<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

La kin\u00e9sith\u00e9rapie est un secteur tr\u00e8s dynamique dont les effectifs sont en hausse constante…<\/p>\n","protected":false},"author":2,"featured_media":22580,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[277],"tags":[663,773,178,589,708,49],"class_list":["post-21776","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-de-la-sante-droit-medical","tag-immatriculation","tag-kinesitherapeute","tag-patient","tag-profession-liberale","tag-professionnel-de-sante","tag-sante"],"yoast_head":"\nInstallation en lib\u00e9ral du Kin\u00e9sith\u00e9rapeute - Le blog Avoloi<\/title>\n<meta name=\"description\" content=\"Quelles sont les informations et formalit\u00e9s \u00e0 connaitre pour une installation en lib\u00e9ral si vous \u00eates Kin\u00e9sith\u00e9rapeute? 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