{"id":6056,"date":"2018-08-31T12:00:00","date_gmt":"2018-08-31T10:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2018\/08\/31\/des-baisses-de-charges-en-2019-dans-les-entreprises\/"},"modified":"2018-10-18T12:02:10","modified_gmt":"2018-10-18T10:02:10","slug":"des-baisses-de-charges-en-2019-dans-les-entreprises","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/08\/31\/des-baisses-de-charges-en-2019-dans-les-entreprises\/","title":{"rendered":"Des baisses de charges en\u00a02019 dans les entreprises"},"content":{"rendered":"<p>Comme pr\u00e9vu par la loi de finances pour\u00a02018, le cr\u00e9dit d\u2019imp\u00f4t pour la comp\u00e9titivit\u00e9 et l\u2019emploi (CICE) et le cr\u00e9dit d\u2019imp\u00f4t de taxe sur les salaires seront supprim\u00e9s au\u00a01<sup>er<\/sup>\u00a0janvier\u00a02019. Ils seront remplac\u00e9s, \u00e0 compter de cette m\u00eame date, par une diminution de six points de la cotisation patronale d\u2019assurance maladie due sur les r\u00e9mun\u00e9rations des salari\u00e9s ne d\u00e9passant pas\u00a02,5\u00a0Smic (soit un montant de\u00a044\u00a0954\u00a0\u20ac par an en\u00a02018).<\/p>\n<p>Par ailleurs, le ministre de l\u2019\u00c9conomie, Bruno Lemaire, a annonc\u00e9 fin ao\u00fbt que, dans le cadre du projet de loi sur le budget\u00a02019, la baisse suppl\u00e9mentaire des cotisations patronales de quatre points sur les salaires au niveau du Smic, pr\u00e9vue pour le d\u00e9but de l\u2019ann\u00e9e, serait finalement repouss\u00e9e au\u00a01<sup>er<\/sup>\u00a0octobre\u00a02019. Ce qui permettrait, selon lui, de r\u00e9aliser une \u00e9conomie de\u00a02\u00a0milliards d\u2019euros. <\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> ce report concernerait une mesure inscrite dans la loi de financement de la S\u00e9curit\u00e9 sociale pour\u00a02018 et qui devait s\u2019appliquer \u00e0 compter du\u00a01<sup>er<\/sup>\u00a0janvier 2019, \u00e0 savoir l\u2019int\u00e9gration de la cotisation d\u2019assurance ch\u00f4mage et des cotisations de retraite compl\u00e9mentaire (cotisations Agirc-Arrco et cotisation AGFF) dans la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales sur les salaires inf\u00e9rieurs \u00e0\u00a01,6\u00a0Smic.<\/p>\n<p>Autre annonce du Premier ministre li\u00e9e au budget\u00a02019, la suppression des cotisations salariales dues sur les heures suppl\u00e9mentaires, qui devait initialement entrer en vigueur en\u00a02020, sera finalement effective d\u00e8s le\u00a01<sup>er<\/sup>\u00a0septembre\u00a02019. Ces heures suppl\u00e9mentaires continueront, en revanche, d\u2019\u00eatre soumises \u00e0 l\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le d\u00e9but de l\u2019ann\u00e9e et l\u2019automne\u00a02019 seront marqu\u00e9s par plusieurs diminutions de cotisations sociales.<\/p>\n","protected":false},"author":5,"featured_media":6085,"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":[29,32,46],"class_list":["post-6056","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","tag-agriculture","tag-entrepreneurs","tag-immobilier-btp","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6056","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=6056"}],"version-history":[{"count":2,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6056\/revisions"}],"predecessor-version":[{"id":6084,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6056\/revisions\/6084"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6085"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}