Le congé parental : droit ou privilège pour les médecins ?

 In Famille

Le congé parental : droit ou privilège pour les médecins ?

Nous avons eu plus de naissances que d’incorporations de médecins cette année ! » C’est ainsi qu’un collègue planificateur financier travaillant avec des médecins m’accueillait à ses bureaux au début de l’année.

Plus tard au cours de la dernière saison d’impôt, nous avons pu constater qu’effectivement, un grand nombre de médecins avaient bénéficié de congés de maternité en 2013.

 

Une popularité croissante

Force est de constater, à la lumière des statistiques obtenues des deux fédérations, que les médecins profitent de plus en plus des congés de maternité tel qu’illustré au tableau 1.

Les 32381 femmes médecins âgées de moins de 40 ans et inscrites au tableau du Collège ont été prolifiques depuis quelques années. Un article récent publié dans Le Spécialiste soulignait d’ailleurs que le taux de fécondité des docteures est en effet supérieur à celui de la population québécoise en général.

Parallèlement, il s’est fait 1495 incorporations au Québec en 2013, pour un total d’incorporations de 7811 au 31 décembre 2013, soit près de 40 % des médecins.

 

Quels sont les régimes existants pour les médecins ?

Les médecins ont principalement accès à deux régimes de congés parentaux :

  • Les programmes d’allocation de maternité négociés respectivement avec le gouvernement par les deux fédérations (FMOQ et FMSQ) et payés par la RAMQ.
  • Le Régime québécois d’assurance parentale (RQAP) offert par le gouvernement du Québec à tous les travailleurs québécois admissibles.

Certains pools de médecins (par exemple la Société de médecins de l’Université de Sherbrooke) offrent aussi des programmes aux médecins qui prennent un congé de maternité. Les médecins résidents peuvent également bénéficier d’avantages semblables à ceux des autres employés du gouvernement leur garantissant un pourcentage de leur revenu net. Ces régimes ne seront cependant pas analysés dans cet article, car ils débordent du cadre général.

Programmes d’allocations de maternité versées par la RAMQ

Le tableau qui suit illustre les principales caractéristiques des deux programmes d’allocations de maternité négociées par la FMOQ et la FMSQ.

Par ailleurs, les médecins en début de pratique sont aussi admissibles aux programmes dans la mesure où elles ont cumulé un minimum de 10 semaines de pratique.

Jusqu’à ce jour, aucune allocation n’est payable au père, mais des négociations sont en cours à cet effet.

Le Régime québécois d’assurance parentale (RQAP)

Le RQAP a été introduit en janvier 2006 et s’adresse à tous les travailleurs québécois. Compte tenu de leurs revenus généralement supérieurs aux gains maximum annuels requis de 69 000 $, les médecins ont droit aux prestations maximales de 41 475 $ selon le régime de base d’une durée maximale de 50 semaines ou de 39 800 $ selon le régime particulier d’une durée maximale de 40 semaines (Tableau 3). Le RQAP prévoit également des prestations exclusives au père au montant de 4 645 $ pour une durée de 5 semaines selon le régime de base ou de 2985 $ pour 3 semaines selon le régime particulier. Le congé peut commencer au plus tôt 16 semaines avant la naissance et au plus tard 18 semaines après la naissance. Le choix du régime de base ou du régime particulier s’effectue au moment de la demande et est irrévocable. Toutefois, les parents peuvent se prévaloir d’un congé d’une durée plus courte que 50 ou 40 semaines une fois le choix effectué.

 

Éléments de planification : Chevauchement à éviter

Il est important de noter que les prestations du RQAP sont réduites dollar pour dollar par les revenus de travail ainsi que par l’allocation de maternité de la RAMQ qui serait reçue au cours de la même période.Étant donné que les allocations hebdomadaires de maternité de la RAMQ (1 520 $ dans le cas de la FMOQ et 2 400 $ dans le cas de la FMSQ) sont supérieures aux prestations du RQAP, ces dernières seraient réduites à zéro en cas de chevauchement.

Afin de maximiser les bénéfices des deux régimes, il est préférable de réclamer d’abord l’allocation de maternité de la RAMQ d’une durée de 12 semaines et par la suite, les prestations du RQAP. Il est à noter que bien que l’allocation de maternité de la RAMQ soit versée personnellement au médecin, on peut considérer qu’elle appartient à la compagnie au même titre que les honoraires professionnels versés à la compagnie. À cet effet, le médecin devrait la transférer dans le compte de sa compagnie2. L’allocation de la RAMQ transférée à la compagnie ne viendra pas réduire la prestation du RQAP qui est d’un peu plus de 900 $ par semaine, et ce, même s’il y a chevauchement dans la période.

En outre, la compagnie du médecin ne doit pas lui verser de salaire au cours de cette période. Par contre, elle pourrait verser un dividende sans réduire la prestation du RQAP pendant la même période.

 

Acomptes provisionnels

Il faut aussi considérer que le revenu annuel d’un médecin qui prend un congé de maternité sera généralement inférieur à ses revenus habituels. De son côté, le fisc continuera à demander des acomptes provisionnels élevés en fonction des revenus des deux années précédentes. Il est par contre permis de diminuer ses acomptes en fonction des impôts réels prévus pour l’année du congé de maternité.

Enfin, il est à noter qu’il n’y a aucun impôt retenu sur l’allocation de maternité de 12 semaines versée par la RAMQ et que le RQAP ne prélève que la déduction d’impôt minimale de 21 % (10 % au fédéral et 11 % au provincial) sur ses prestations.

Aussi, il est essentiel de faire une estimation des impôts pour l’année du congé de maternité afin de ne pas trop réduire les acomptes provisionnels, car le cas échéant, le fisc peut facturer des intérêts s’élevant jusqu’à 16 %. Une mesure préventive pourrait être de cotiser au REER dans les 60 jours qui suivent l’année du congé de maternité de façon à éponger un solde d’impôt imprévu. La déduction pourrait aussi être conservée pour l’année qui suit, si cela s’avère plus avantageux.

Rabais sur les cotisations

Le Collège des médecins ainsi que plusieurs associations professionnelles réduisent leur cotisation pendant la période du congé de maternité dans la mesure où le médecin les avise.

 

Médecins incorporés, salaire requis de 72 500 $

Lorsqu’un médecin est incorporé, sa compagnie devra lui verser un salaire d’au moins 72 500 $ dans l’année qui précède la nais­sance afin qu’il ait droit à la prestation hebdomadaire maximale du RQAP, de l’ordre de 41 475 $ selon le régime de base ou de 39 800 $ selon le régime particulier. En effet, le RQAP n’évalue pas la rémunération du médecin incorporé en fonction des honoraires que la RAMQ verse à sa compagnie, mais bien en fonction du salaire que la compagnie verse au médecin.

Quelles démarches ?

FMOQ
Au moins deux mois avant la date projetée du congé, aller sur le site de la FMOQ sous les onglets Rémunération/Avantages et remboursements/Congés de maternité et d’adoption et cliquer sur le lien Les étapes à suivre. D’abord, remplir la demande d’adhésion et l’expédier par la poste à la FMOQ en joignant un certificat médi­cal attestant de la naissance à venir. Ensuite, il faut remplir un formulaire d’autorisation de divulgation de renseignements à faire parvenir à la RAMQ.

FMSQ
La démarche est très semblable à celle de la FMOQ. Au moins deux mois avant la date projetée du congé, aller sur le site de la FMSQ sous les onglets Pour les médecins/Documents de référence/Congés parentaux. Il faut remplir la demande d’adhésion qui peut être expédiée par la poste à la FMSQ accompagné d’un certificat médical attestant de la naissance à venir. Par la suite, il faut remplir un formulaire d’autorisation de divulgation de renseignements à faire parvenir à la RAMQ.

RQAP
Dès que vous connaissez la date à partir de laquelle vous allez cesser de recevoir les allocations de maternité de votre fédération, présentez une demande auprès du RQAP par téléphone (1­-888-­610-­7727) ou en utilisant les services en ligne du RQAP(1).
En plus des informations personnelles de base, il faudra fournir des renseignements tels que la date d’arrêt de rémunération, l’annexe L de votre rapport d’impôt du Québec où apparaissent vos revenus de profession et les renseignements bancaires aux fins du dépôt direct.

 

Conclusion

On peut constater que tant le gouvernement que les fédérations ont fait des efforts au cours des dernières années pour favoriser les congés de maternité auprès des médecins et que ces efforts portent fruits.

Comme on peut également le voir, plusieurs relations sont possibles entre les régimes proposés et les stratégies d’optimisation des revenus. Aussi, il serait approprié de consulter votre planificateur financier et votre comptable afin de vous assurer d’effectuer les meilleurs choix qui s’appliquent selon votre situation familiale. Dans le futur, nous verrons probablement naître des congés parentaux plus généreux pour les pères médecins.

Références

1. http://www.cmq.org/fr/Public/TravailObligations/Statistiques/RepartitionAge.aspx
2. Allocations de maternité, RQAP et exercice en société, Me Michel Desrosiers, Le Médecin du Québec, volume 46, numéro 1, Janvier 2011

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