{"id":18404,"date":"2024-04-08T10:00:00","date_gmt":"2024-04-08T08:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2024\/04\/08\/les-employeurs-en-zfu-doivent-declarer-les-mouvements-de-main-doeuvre-de-2023\/"},"modified":"2024-06-05T12:00:10","modified_gmt":"2024-06-05T10:00:10","slug":"les-employeurs-en-zfu-doivent-declarer-les-mouvements-de-main-doeuvre-de-2023","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/04\/08\/les-employeurs-en-zfu-doivent-declarer-les-mouvements-de-main-doeuvre-de-2023\/","title":{"rendered":"Les employeurs en\u00a0ZFU doivent d\u00e9clarer les mouvements de main-d\u2019\u0153uvre de\u00a02023"},"content":{"rendered":"<p>Les employeurs situ\u00e9s dans une zone franche urbaine\u00a0(ZFU) b\u00e9n\u00e9ficient, dans la limite de 50\u00a0salari\u00e9s et sous certaines conditions, d\u2019une exon\u00e9ration des cotisations patronales de S\u00e9curit\u00e9 sociale\u00a0(maladie, maternit\u00e9, vieillesse\u2026), d\u2019allocations familiales, de contribution au Fnal et de versement mobilit\u00e9.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> cette exon\u00e9ration b\u00e9n\u00e9ficie uniquement aux employeurs qui se sont implant\u00e9s en ZFU avant le 1<sup>er<\/sup>\u00a0janvier\u00a02015.<\/p>\n<p>Pour continuer \u00e0 avoir droit \u00e0 cette exon\u00e9ration, les employeurs doivent, tous les ans et pour chaque \u00e9tablissement situ\u00e9 en ZFU, adresser \u00e0 l\u2019Urssaf et \u00e0 la Direction r\u00e9gionale de l\u2019\u00e9conomie, de l\u2019emploi, du travail et des solidarit\u00e9s\u00a0(Dreets) une d\u00e9claration des mouvements de main-d\u2019\u0153uvre intervenus l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/p>\n<p>La d\u00e9claration des mouvements de main-d\u2019\u0153uvre intervenus en\u00a02023 doit ainsi \u00eatre effectu\u00e9e au plus tard le 30\u00a0avril\u00a02024.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Attention :<\/span> l\u2019employeur qui transmet sa d\u00e9claration en retard perd l\u2019exon\u00e9ration de cotisations sociales pour les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1<sup>er<\/sup>\u00a0mai\u00a02024. Cette exon\u00e9ration lui sera de nouveau accord\u00e9e sur les r\u00e9mun\u00e9rations pay\u00e9es \u00e0 compter du jour qui suit l\u2019envoi ou le d\u00e9p\u00f4t de la d\u00e9claration des mouvements de main-d\u2019\u0153uvre. L\u2019exon\u00e9ration pour la p\u00e9riode suspendue \u00e9tant d\u00e9finitivement perdue.<\/p>\n<p>Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les employeurs ayant droit \u00e0 l\u2019exon\u00e9ration de cotisations sociales li\u00e9es aux zones franches urbaines doivent transmettre leur d\u00e9claration des mouvements de main-d\u2019\u0153uvre de l\u2019ann\u00e9e derni\u00e8re d\u2019ici le 30\u00a0avril\u00a02024.<\/p>\n","protected":false},"author":5,"featured_media":18405,"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-18404","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\/18404"}],"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=18404"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18404\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/18405"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=18404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=18404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=18404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}