{"id":17740,"date":"2023-12-08T12:00:00","date_gmt":"2023-12-08T11:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2023\/12\/08\/paiement-trimestriel-des-cotisations-sociales-une-option-dici-fin-decembre\/"},"modified":"2024-01-30T12:00:11","modified_gmt":"2024-01-30T11:00:11","slug":"paiement-trimestriel-des-cotisations-sociales-une-option-dici-fin-decembre","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/12\/08\/paiement-trimestriel-des-cotisations-sociales-une-option-dici-fin-decembre\/","title":{"rendered":"Paiement trimestriel des cotisations sociales\u00a0: une option d\u2019ici fin d\u00e9cembre\u00a0!"},"content":{"rendered":"<p>Les entreprises versent les cotisations sociales dues sur les r\u00e9mun\u00e9rations de leurs salari\u00e9s \u00e0 l\u2019Urssaf ou \u00e0 la Mutualit\u00e9 sociale agricole\u00a0(MSA) \u00e0 un rythme mensuel. Toutefois, celles employant moins de 11\u00a0salari\u00e9s peuvent opter pour un paiement trimestriel.<\/p>\n<p>Pour que ces \u00e9ch\u00e9ances trimestrielles soient mises en place en\u00a02024, les entreprises doivent en informer, par \u00e9crit, l\u2019Urssaf ou la MSA dont elles d\u00e9pendent au plus tard le 30\u00a0d\u00e9cembre\u00a02023.<\/p>\n<p>Les cotisations sociales devront alors \u00eatre r\u00e9gl\u00e9es au plus tard le 15\u00a0du mois suivant chaque trimestre civil, soit le 15\u00a0avril\u00a02024, le 15\u00a0juillet\u00a02024, le 15\u00a0octobre\u00a02024 et le 15\u00a0janvier\u00a02025.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Attention :<\/span> les entreprises qui acquittent les cotisations sociales trimestriellement doivent quand m\u00eame transmettre tous les mois une d\u00e9claration sociale nominative\u00a0(DSN). Une d\u00e9claration \u00e0 envoyer au plus tard le\u00a015 du mois suivant la p\u00e9riode d\u2019emploi, soit par exemple, le 15\u00a0f\u00e9vrier pour le travail effectu\u00e9 en janvier.<\/p>\n<p>\u00c0 l\u2019inverse, les entreprises de moins de 11\u00a0salari\u00e9s qui actuellement payent les cotisations sociales tous les trimestres peuvent revenir, en\u00a02024, \u00e0 des \u00e9ch\u00e9ances mensuelles. Mais, pour cela, elles doivent en avertir l\u2019Urssaf ou la MSA, par \u00e9crit, au plus tard le 30\u00a0d\u00e9cembre\u00a02023. Sinon, elles continueront \u00e0 se voir appliquer des \u00e9ch\u00e9ances trimestrielles.<\/p>\n<p>Les Echos Publishing 2023<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les employeurs qui souhaitent payer les cotisations sociales trimestriellement en\u00a02024 doivent en informer l\u2019Urssaf ou la MSA au plus tard le 30\u00a0d\u00e9cembre\u00a02023.<\/p>\n","protected":false},"author":5,"featured_media":17741,"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":[32],"class_list":["post-17740","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17740"}],"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=17740"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17740\/revisions"}],"predecessor-version":[{"id":17742,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17740\/revisions\/17742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/17741"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=17740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=17740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=17740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}