L’artisan, son comptable et sa retraite (notice n° 994714)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03888cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125132258.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Guichard, Marine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L’artisan, son comptable et sa retraite |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2017.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 43 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | En complément des constats statistiques de la recherche sur l’accumulation patrimoniale chez les indépendants, l’article vise à contribuer à une compréhension des choix faits par les artisans pour préparer leur retraite. Il prend au sérieux la persistance d’une conception professionnelle de la retraite, fondée sur un souci d’autoprotection de ses vieux jours, qui semble expliquer un niveau de détention patrimoniale des ménages indépendants très supérieur à celui des ménages salariés. Étayée par une enquête qualitative, à la fois circonscrite géographiquement et centrée sur un profil d’artisans du bâtiment établis, l’analyse propose de rendre compte de deux mécanismes observés de « mise au second plan » de la pension versée par le régime social des indépendants (RSI). Cette mise au second plan montre en creux l’importance subjective et objective pour les enquêtés de constituer leur propre retraite. La relation de ces indépendants à leur cabinet comptable sert de fil directeur. L’étude de cette médiation sociale permet en effet de dégager deux dimensions distinctes d’une conception professionnelle de la retraite : l’une attachée à une socialisation au statut d’indépendant par le réalisme comptable ; l’autre liée aux normes d’accomplissement dans le métier et qui autorise les artisans à s’affranchir de ce réalisme en investissant dans la pierre. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Little-known, though engaged from the early 1970s, part of French retirement reforms have concerned the alignment of the social security of self-employed workers with the “general” one of employees. Nowadays, self-employed people contribute to the Pay-As-You-Go (PAYG) system under the same regulatory conditions as private sector employees. Such an alignment is supposed to guarantee them better legal pensions. How has this longstanding institutional change impacted the retirement planning of self-employed, knowing that they commonly stand on their professional and private assets for their standard of living in their elderly years ? By running a qualitative inquiry among building craftsmen aged 50 and over, we show that two mechanisms are likely to continue to reduce the objective and subjective significance of pension rights. First, the so-called Pay-As-You-Go system still actually requires independent workers to set aside provisions to cover the amount of their pension contribution. Under a complex tax and benefit system, this payment requests the assistance of accountants, whose fancy calculations tend to optimize social contribution costs depending on whether or not they are worth their price. Secondly, in a national context of doubts towards the welfare state and its future, independent workers such as building craftsmen remain eager to add a net value to their property assets, with or without the blessing of their accountants. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sociologie des indépendants |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accumulation patrimoniale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réalisme comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | montage |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | artisans du bâtiment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sens de la retraite |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sociology of self-employed retirement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | building craftsmen |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax and social security avoidance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | asset accumulation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting realism |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Poussou-Plesse, Marielle |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Travail et emploi | 149 | 1 | 2017-10-04 | p. 43-72 | 0224-4365 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-travail-et-emploi-2017-1-page-43?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-travail-et-emploi-2017-1-page-43?lang=fr&redirect-ssocas=7080</a> |
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