{"id":12024,"date":"2021-01-07T12:00:00","date_gmt":"2021-01-07T11:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2021\/01\/07\/la-reduction-generale-des-cotisations-patronales-version-2021\/"},"modified":"2021-02-16T12:02:14","modified_gmt":"2021-02-16T11:02:14","slug":"la-reduction-generale-des-cotisations-patronales-version-2021","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2021\/01\/07\/la-reduction-generale-des-cotisations-patronales-version-2021\/","title":{"rendered":"La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales version\u00a02021"},"content":{"rendered":"

Les employeurs b\u00e9n\u00e9ficient d\u2019une r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales dues sur les r\u00e9mun\u00e9rations de leurs salari\u00e9s inf\u00e9rieures \u00e0\u00a01,6\u00a0Smic soit, en\u00a02021, \u00e0\u00a029\u00a0848\u00a0\u20ac par an. Un avantage largement remani\u00e9 ces derni\u00e8res ann\u00e9es afin que l\u2019employeur ne paie quasiment plus de cotisations et de contributions sociales pour une r\u00e9mun\u00e9ration \u00e9gale au Smic.<\/p>\n

Pour les p\u00e9riodes d\u2019emploi accomplies \u00e0 compter du\u00a01er<\/sup>\u00a0janvier\u00a02021, les formules de calcul de la r\u00e9duction g\u00e9n\u00e9rale sont les suivantes\u00a0:<\/p>\n\n<\/thead>\n\n\n\n\n\n\n\n
R\u00e9duction g\u00e9n\u00e9rale des cotisations patronales depuis le\u00a01er\u00a0<\/sup>janvier\u00a02021 (cas g\u00e9n\u00e9ral)<\/span><\/caption>\n
\n Calcul du coefficient pour les entreprises appliquant une cotisation Fnal de 0,10\u00a0% <\/b>
\n (1)<\/sup>\n <\/td>\n<\/tr>\n
Coefficient\u00a0=\u00a0(0,3206\/0,6)\u00a0x (1,6\u00a0x\u00a0Smic annuel\/r\u00e9mun\u00e9ration annuelle brute –\u00a01)\u00a0(2)<\/sup>\n <\/td>\n<\/tr>\n
\n Calcul du coefficient pour les entreprises appliquant une cotisation Fnal de 0,50\u00a0%<\/b>\n <\/td>\n<\/tr>\n
Coefficient\u00a0=\u00a0(0,3246\/0,6)\u00a0x (1,6\u00a0x\u00a0Smic annuel\/r\u00e9mun\u00e9ration annuelle brute –\u00a01)\u00a0(2)<\/sup>\n <\/td>\n<\/tr>\n<\/tbody>\n
(1) Entreprises de moins de 50\u00a0salari\u00e9s\u00a0; employeurs agricoles vis\u00e9s par l\u2019article L.722-1, 1\u00b0\u00a0\u00e0\u00a04\u00b0 du Code rural et de la p\u00eache maritime et coop\u00e9ratives agricoles, quel que soit leur effectif.
(2) Le Smic annuel \u00e0 prendre en compte correspond, pour un salari\u00e9 \u00e0 temps plein, \u00e0\u00a018\u00a0655\u00a0\u20ac.<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n

\n Exemple :<\/span> pour un salari\u00e9 qui per\u00e7oit une r\u00e9mun\u00e9ration brute annuelle de\u00a022\u00a0800\u00a0\u20ac, une entreprise de 10\u00a0salari\u00e9s b\u00e9n\u00e9ficie, en\u00a02021, d\u2019une r\u00e9duction de cotisations de 3\u00a0876\u00a0\u20ac calcul\u00e9e comme suit\u00a0: (0,3206\/0,6)\u00a0x\u00a0(1,6\u00a0x\u00a018\u00a0655\/22\u00a0800\u00a0–\u00a01)\u00a0=\u00a00,17\u00a0; 0,17\u00a0x\u00a022\u00a0800\u00a0=\u00a03\u00a0876\u00a0\u20ac.<\/p>\n

Les Echos Publishing 2021<\/p>\n","protected":false},"excerpt":{"rendered":"

Les param\u00e8tres de calcul de la r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales \u00e9voluent au\u00a01\u00a0janvier\u00a02021.<\/p>\n","protected":false},"author":5,"featured_media":12025,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[],"class_list":["post-12024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/12024"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=12024"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/12024\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/12025"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=12024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=12024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=12024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}