{"id":20217,"date":"2025-03-05T12:00:00","date_gmt":"2025-03-05T11:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2025\/03\/05\/associations-taxe-sur-les-salaires-2025\/"},"modified":"2025-03-08T13:02:04","modified_gmt":"2025-03-08T12:02:04","slug":"associations-taxe-sur-les-salaires-2025","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2025\/03\/05\/associations-taxe-sur-les-salaires-2025\/","title":{"rendered":"Associations\u00a0: taxe sur les salaires\u00a02025"},"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\u00a02025.<\/p>\n<p>Compte tenu de cette revalorisation annuelle, le bar\u00e8me\u00a02025 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\u00a02025<\/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\u00a0762\u00a0\u20ac<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">\u2264\u00a09\u00a0147\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;\u00a0762 et \u2264\u00a01\u00a0522\u00a0\u20ac<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">&gt;\u00a09\u00a0147 et \u2264\u00a018\u00a0259\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\u00a0522\u00a0\u20ac<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">&gt;\u00a018\u00a0259\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>Aucune taxe n\u2019est due lorsque son montant est inf\u00e9rieur ou \u00e9gal \u00e0 1\u00a0200\u00a0\u20ac. Si le montant de la taxe est sup\u00e9rieur \u00e0 1\u00a0200\u00a0\u20ac et inf\u00e9rieur \u00e0 2\u00a0040\u00a0\u20ac, il est appliqu\u00e9 une d\u00e9cote \u00e9gale aux trois quarts de la diff\u00e9rence entre 2\u00a0040\u00a0\u20ac et le montant de la taxe exigible.<\/p>\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 23\u00a0616\u00a0\u20ac en\u00a02024 \u00e0 24\u00a0041\u00a0\u20ac en\u00a02025.<\/p>\n<p>Les Echos Publishing 2025<\/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\u00a02025.<\/p>\n","protected":false},"author":5,"featured_media":20218,"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-20217","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\/20217","targetHints":{"allow":["GET"]}}],"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=20217"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/20217\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/20218"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=20217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=20217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=20217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}