I have an SARL paying me, as the gerant, a salary. I presume the monthly social security cotisations for the current 2011 year are based on my salary in 2009 - with a regularisation in November, if required. My salary in 2010 decreased against 2009 - yet I am still paying cotisations this year based on my higher 2009 income.
Does this mean that I will get a refund somewhere along the line - just like RSI Ram demands a regularisation if your income increases in the preceding year? Also, will my cotisations in 2012 come down, based on my lower 2010 salary?