{"id":16213,"date":"2023-01-09T12:00:00","date_gmt":"2023-01-09T11:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2023\/01\/09\/associations-taxe-sur-les-salaires-2023\/"},"modified":"2023-02-28T12:02:10","modified_gmt":"2023-02-28T11:02:10","slug":"associations-taxe-sur-les-salaires-2023","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/01\/09\/associations-taxe-sur-les-salaires-2023\/","title":{"rendered":"Associations\u00a0: taxe sur les salaires\u00a02023"},"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\u00a02023.<\/p>\n<p>Compte tenu de cette revalorisation annuelle, le bar\u00e8me\u00a02023 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\u00a02023<\/span><\/caption>\n<thead>\n<tr>\n<th rowspan=\"2\" colspan=\"1\" class=\"titre valign-middle textalign-center\">Taux\u00a0<sup>(1)<\/sup>\n                        <\/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\u00a0714\u00a0\u20ac<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">\u2264\u00a08\u00a0572\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;\u00a0714 et \u2264\u00a01\u00a0426\u00a0\u20ac<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">&gt;\u00a08\u00a0572 et \u2264\u00a017\u00a0113\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\u00a0426\u00a0\u20ac<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">&gt;\u00a017\u00a0113\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\u00a0381\u00a0\u20ac en\u00a02022 \u00e0 22\u00a0535\u00a0\u20ac en\u00a02023.<\/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\u00a02023.<\/p>\n","protected":false},"author":5,"featured_media":16214,"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":[],"class_list":["post-16213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16213"}],"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=16213"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16213\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/16214"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=16213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=16213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=16213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}