{"id":8557,"date":"2019-09-23T12:00:00","date_gmt":"2019-09-23T10:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2019\/09\/23\/associations-la-reduction-generale-de-cotisations-devient-plus-genereuse\/"},"modified":"2019-11-13T12:02:09","modified_gmt":"2019-11-13T11:02:09","slug":"associations-la-reduction-generale-de-cotisations-devient-plus-genereuse","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2019\/09\/23\/associations-la-reduction-generale-de-cotisations-devient-plus-genereuse\/","title":{"rendered":"Associations\u00a0: la r\u00e9duction g\u00e9n\u00e9rale de cotisations devient plus g\u00e9n\u00e9reuse"},"content":{"rendered":"<p>Les associations employeuses 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 1,6\u00a0Smic soit, en\u00a02019, \u00e0 29\u00a0207,36\u00a0\u20ac par an.<\/p>\n<p>Cette r\u00e9duction g\u00e9n\u00e9rale concerne la part patronale des cotisations maladie-maternit\u00e9-invalidit\u00e9-d\u00e9c\u00e8s et vieillesse, des cotisations de retraite compl\u00e9mentaire obligatoire Agirc-Arrco et de la contribution d\u2019\u00e9quilibre g\u00e9n\u00e9ral ainsi que la cotisation d\u2019allocations familiales, la contribution Fnal, la contribution solidarit\u00e9 autonomie et, en partie, la cotisation accidents du travail.<\/p>\n<p>Au 1<sup>er<\/sup>\u00a0octobre\u00a02019, la r\u00e9duction g\u00e9n\u00e9rale des cotisations sociales patronales deviendra plus g\u00e9n\u00e9reuse pour les associations puisqu\u2019\u00e0 cette date, la contribution patronale d\u2019assurance ch\u00f4mage, dont le taux s\u2019\u00e9l\u00e8ve \u00e0 4,05\u00a0%, entrera, elle aussi, dans son champ d\u2019application.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> les r\u00e9mun\u00e9rations vers\u00e9es aux salari\u00e9s b\u00e9n\u00e9ficiaires des associations interm\u00e9diaires et des ateliers et chantiers d\u2019insertion b\u00e9n\u00e9ficient, depuis le 1<sup>er<\/sup>\u00a0janvier\u00a02019, de l\u2019inclusion de la contribution d\u2019assurance ch\u00f4mage dans la r\u00e9duction g\u00e9n\u00e9rale. Il en est de m\u00eame notamment pour les contrats de professionnalisation conclus avec des demandeurs d\u2019emploi de 45\u00a0ans ou plus, ou bien par des groupements d\u2019employeurs pour l\u2019insertion et la qualification.<\/p>\n<p>Les Echos Publishing 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 compter du 1\u00a0octobre\u00a02019, la r\u00e9duction g\u00e9n\u00e9rale de cotisations sociales patronales inclura la contribution d\u2019assurance ch\u00f4mage.<\/p>\n","protected":false},"author":5,"featured_media":8558,"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":[30],"class_list":["post-8557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","tag-associations","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8557"}],"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=8557"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8557\/revisions"}],"predecessor-version":[{"id":8579,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8557\/revisions\/8579"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/8558"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=8557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=8557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=8557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}