{"id":4523,"date":"2018-01-09T10:00:00","date_gmt":"2018-01-09T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/la-reduction-fillon-version-2018\/"},"modified":"2018-02-22T12:00:37","modified_gmt":"2018-02-22T11:00:37","slug":"la-reduction-fillon-version-2018","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/01\/09\/la-reduction-fillon-version-2018\/","title":{"rendered":"La r\u00e9duction Fillon version\u00a02018"},"content":{"rendered":"

<\/p>\n

La r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales de S\u00e9curit\u00e9 sociale, couramment appel\u00e9e \u00ab\u00a0r\u00e9duction Fillon\u00a0\u00bb, a \u00e9t\u00e9 largement remani\u00e9e en\u00a02015 pour faire en sorte que l\u2019employeur ne paie plus de cotisations sociales pour une r\u00e9mun\u00e9ration \u00e9gale au Smic.<\/p>\n

\n Rappel :<\/span> la r\u00e9duction Fillon s\u2019applique sur les cotisations patronales maladie-maternit\u00e9-invalidit\u00e9-d\u00e9c\u00e8s, vieillesse, allocations familiales et accidents du travail ainsi qu\u2019\u00e0 la contribution Fnal et \u00e0 la contribution solidarit\u00e9 autonomie.<\/p>\n

Compte tenu notamment de l\u2019augmentation, au\u00a01^{er<\/sup>\u00a0janvier\u00a02018, de la cotisation patronale d\u2019assurance maladie et afin de s\u2019assurer du maintien de ce dispositif \u00ab\u00a0z\u00e9ro charges\u00a0\u00bb, de nouveaux param\u00e8tres de calcul de la r\u00e9duction Fillon sont donc en vigueur cette ann\u00e9e.<\/p>\n}

Entreprises appliquant une cotisation Fnal de 0,10\u00a0%<\/td>\n	(0,2814\/0,6)\u00a0x\u00a0[1,6\u00a0x\u00a0(Smic annuel\/r\u00e9mun\u00e9ration annuelle brute)\u00a0–\u00a01]<\/td>\n<\/tr>\n
Entreprises appliquant une cotisation Fnal de 0,50\u00a0%<\/td>\n	(0,2854\/0,6)\u00a0x\u00a0[1,6\u00a0x\u00a0(Smic annuel\/r\u00e9mun\u00e9ration annuelle brute)\u00a0–\u00a01]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n D\u00e9cret n\u00b0\u00a02017-1891 du 30\u00a0d\u00e9cembre\u00a02017, JO du\u00a031 \n <\/a><\/cite><\/p>\n Les Echos Publishing 2017<\/p>\n","protected":false},"excerpt":{"rendered":" Les param\u00e8tres de calcul de la r\u00e9duction Fillon sont modifi\u00e9es au\u00a01\u00a0janvier\u00a02018.<\/p>\n","protected":false},"author":0,"featured_media":4525,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[32],"class_list":["post-4523","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\/4523"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=4523"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/4523\/revisions"}],"predecessor-version":[{"id":4541,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/4523\/revisions\/4541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/4525"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=4523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=4523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=4523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}