{"id":17888,"date":"2024-01-09T10:00:00","date_gmt":"2024-01-09T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2024\/01\/09\/la-reduction-generale-des-cotisations-patronales-version-2024\/"},"modified":"2024-02-28T12:02:09","modified_gmt":"2024-02-28T11:02:09","slug":"la-reduction-generale-des-cotisations-patronales-version-2024","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/01\/09\/la-reduction-generale-des-cotisations-patronales-version-2024\/","title":{"rendered":"La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales version\u00a02024"},"content":{"rendered":"<p>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. 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<p>Pour les cotisations et contributions sur les r\u00e9mun\u00e9rations dues au titre des p\u00e9riodes courant \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier\u00a02024, les formules de calcul de la r\u00e9duction g\u00e9n\u00e9rale sont les suivantes\u00a0:<\/p>\n<table border=\"1\" class=\"table\">\n<caption><span class=\"caption\">R\u00e9duction g\u00e9n\u00e9rale des cotisations patronales depuis le 1<sup>er<\/sup>\u00a0janvier\u00a02024 (cas g\u00e9n\u00e9ral)<\/span><\/caption>\n<thead><\/thead>\n<tbody>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">\n                           <b>Calcul du coefficient pour les entreprises appliquant une cotisation Fnal de 0,10\u00a0%\u00a0<\/b><br \/>\n                           <sup>(1)<\/sup>\n                        <\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">Coefficient\u00a0=\u00a00,3194\/0,6\u00a0x ((1,6\u00a0x\u00a0Smic annuel\/r\u00e9mun\u00e9ration annuelle brute)\u00a0&#8211;\u00a01)<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">\n                           <b>Calcul du coefficient pour les entreprises appliquant une cotisation Fnal de 0,50\u00a0%<\/b>\n                        <\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">Coefficient\u00a0=\u00a00,3234\/0,6\u00a0x ((1,6\u00a0x\u00a0Smic annuel\/r\u00e9mun\u00e9ration annuelle brute)\u00a0&#8211;\u00a01)<\/td>\n<\/tr>\n<\/tbody>\n<tfoot>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"valign-middle textalign-center\">(1) Entreprises de moins de 50\u00a0salari\u00e9s\u00a0; employeurs agricoles vis\u00e9s par l\u2019article\u00a0L.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.<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048727890\" class=\"target-blank\"><br \/>\n               D\u00e9cret n\u00b0\u00a02023-1329 du 29\u00a0d\u00e9cembre\u00a02023, JO du\u00a030<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les param\u00e8tres de calcul de la r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales \u00e9voluent au 1\u00a0janvier\u00a02024.<\/p>\n","protected":false},"author":5,"featured_media":17889,"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-17888","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\/17888"}],"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=17888"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17888\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/17889"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=17888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=17888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=17888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}