{"id":14140,"date":"2022-01-24T12:00:00","date_gmt":"2022-01-24T11:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2022\/01\/24\/associations-taxe-sur-les-salaires-2022\/"},"modified":"2022-03-14T12:02:21","modified_gmt":"2022-03-14T11:02:21","slug":"associations-taxe-sur-les-salaires-2022","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2022\/01\/24\/associations-taxe-sur-les-salaires-2022\/","title":{"rendered":"Associations\u00a0: taxe sur les salaires\u00a02022"},"content":{"rendered":"<p>Les limites des tranches du bar\u00e8me de la taxe sur les salaires sont relev\u00e9es au titre des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier\u00a02022.<\/p>\n<p>Compte tenu de cette revalorisation annuelle, le bar\u00e8me\u00a02022 de la taxe sur les salaires est le suivant\u00a0:<\/p>\n<table border=\"1\" class=\"table\">\n<caption><span class=\"caption\">Taxe sur les salaires\u00a02022<\/span><\/caption>\n<thead>\n<tr>\n<th rowspan=\"2\" colspan=\"1\" class=\"titre valign-middle textalign-center\">Taux\u00a0(1)<\/th>\n<th rowspan=\"1\" colspan=\"2\" class=\"titre valign-middle textalign-center\">Tranches de salaire brut pour un salari\u00e9<\/th>\n<\/tr>\n<tr>\n<th rowspan=\"1\" colspan=\"1\" class=\"titre valign-middle textalign-center\">Salaire mensuel<\/th>\n<th rowspan=\"1\" colspan=\"1\" class=\"titre valign-middle textalign-center\">Salaire annuel<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">4,25\u00a0%<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">\u2264\u00a0678\u00a0\u20ac<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">\u2264\u00a08\u00a0133\u00a0\u20ac<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">8,50\u00a0%<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">&gt;\u00a0678 et \u2264\u00a01\u00a0353\u00a0\u20ac<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">&gt;\u00a08\u00a0133 et \u2264\u00a016\u00a0237\u00a0\u20ac<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">13,60\u00a0%<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">&gt;\u00a01\u00a0353\u00a0\u20ac<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">&gt;\u00a016\u00a0237\u00a0\u20ac<\/td>\n<\/tr>\n<\/tbody>\n<tfoot>\n<tr>\n<td rowspan=\"1\" colspan=\"3\" class=\"valign-middle textalign-center\">(1) Taux de 2,95\u00a0% en Guadeloupe, Martinique et \u00e0 La R\u00e9union et de 2,55\u00a0% en Guyane et \u00e0 Mayotte (toutes tranches confondues)<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 savoir :<\/span> l\u2019abattement sur la taxe sur les salaires, dont b\u00e9n\u00e9ficient les organismes sans but lucratif, passe de 21\u00a0086\u00a0\u20ac en\u00a02021 \u00e0 21\u00a0381\u00a0\u20ac en\u00a02022.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000044637640\" class=\"target-blank\"><br \/>\n               Loi n\u00b0\u00a02021-1900 du 30\u00a0d\u00e9cembre\u00a02021, JO du\u00a031<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le bar\u00e8me de la taxe sur les salaires et l\u2019abattement applicable aux associations sont revaloris\u00e9s en\u00a02022.<\/p>\n","protected":false},"author":5,"featured_media":14141,"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":[38],"tags":[30],"class_list":["post-14140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-associations","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14140","targetHints":{"allow":["GET"]}}],"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=14140"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14140\/revisions"}],"predecessor-version":[{"id":14167,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14140\/revisions\/14167"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/14141"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=14140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=14140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=14140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}