{"id":16152,"date":"2022-12-28T12:00:00","date_gmt":"2022-12-28T11:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2022\/12\/28\/cotisation-at-mp-la-majoration-ne-sappliquera-pas-en-2023\/"},"modified":"2023-02-15T12:02:08","modified_gmt":"2023-02-15T11:02:08","slug":"cotisation-at-mp-la-majoration-ne-sappliquera-pas-en-2023","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2022\/12\/28\/cotisation-at-mp-la-majoration-ne-sappliquera-pas-en-2023\/","title":{"rendered":"Cotisation AT\/MP\u00a0: la majoration ne s\u2019appliquera pas en 2023\u00a0!"},"content":{"rendered":"<p>Les entreprises de moins de 20\u00a0salari\u00e9s r\u00e8glent, en mati\u00e8re d\u2019accidents du travail et de maladies professionnelles (AT\/MP), une cotisation dont le taux est dit \u00ab\u00a0collectif\u00a0\u00bb. Un taux qui est calcul\u00e9 en fonction de la sinistralit\u00e9 du secteur d\u2019activit\u00e9 auquel l\u2019entreprise appartient.<\/p>\n<p>Toutefois, les pouvoirs publics ont pr\u00e9vu de majorer ce taux de cotisation pour les entreprises dites \u00ab\u00a0accidentog\u00e8nes\u00a0\u00bb dont l\u2019effectif est compris entre 10 et moins de 20\u00a0salari\u00e9s. Sont consid\u00e9r\u00e9es comme telles les entreprises dans lesquelles au moins un accident du travail ayant entra\u00een\u00e9 un arr\u00eat de travail est intervenu au cours de chacune des trois derni\u00e8res ann\u00e9es connues de l\u2019administration.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision\u00a0:<\/span> le montant de la majoration doit encore \u00eatre fix\u00e9e par un arr\u00eat\u00e9.<\/p>\n<p>Bonne nouvelle, cette majoration, qui devait s\u2019appliquer sur les cotisations dues au titre des p\u00e9riodes d\u2019emploi d\u00e9butant \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier 2023, entrera finalement en vigueur le 1<sup>er<\/sup>\u00a0janvier 2024.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046793977\" class=\"target-blank\"><br \/>\n               D\u00e9cret n\u00b0\u00a02022-1644 du 23\u00a0d\u00e9cembre 2022, JO du 24<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019entr\u00e9e en vigueur de la majoration de la cotisation accidents du travail-maladies professionnelles mise \u00e0 la charge des entreprises accidentog\u00e8nes est repouss\u00e9e au 1\u00a0janvier 2024.<\/p>\n","protected":false},"author":5,"featured_media":16153,"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-16152","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\/16152"}],"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=16152"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16152\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/16153"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=16152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=16152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=16152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}