{"id":10229,"date":"2024-05-24T00:00:00","date_gmt":"2024-05-23T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/secteur-agricole-relevement-du-plafond-to-de\/"},"modified":"2024-05-28T02:00:26","modified_gmt":"2024-05-28T00:00:26","slug":"secteur-agricole-relevement-du-plafond-to-de","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/secteur-agricole-relevement-du-plafond-to-de\/","title":{"rendered":"Secteur agricole : rel\u00e8vement du plafond TO-DE !"},"content":{"rendered":"<p>R\u00e9cemment, l\u2019administration a pr\u00e9cis\u00e9 que le niveau maximal de l\u2019exon\u00e9ration de cotisations patronales travailleurs occasionnels \u2013 demandeurs d\u2019emploi (TO-DE) dans le secteur agricole sera relev\u00e9. \u00c0 quel niveau ?<\/p>\n<h2>Niveau maximal de l\u2019exon\u00e9ration TO-DE rehauss\u00e9 depuis le 1er mai 2024 !<\/h2>\n<p>Les employeurs agricoles embauchant des travailleurs occasionnels (TO) en CDD ou des demandeurs d\u2019emploi (DE) en CDI peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019une exon\u00e9ration mensuelle de cotisations patronales, portant sur le m\u00eame p\u00e9rim\u00e8tre de cotisations que la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales.<\/p>\n<p>Cette exon\u00e9ration de cotisations peut durer au maximum 119 jours, cons\u00e9cutifs ou non, par employeur et salari\u00e9 et par ann\u00e9e civile.<\/p>\n<p>Ce dispositif exon\u00e9ratoire, qui devait \u00eatre supprim\u00e9, a finalement \u00e9t\u00e9 prolong\u00e9 jusqu\u2019au 31 d\u00e9cembre 2025.<\/p>\n<p>Face aux r\u00e9cents mouvements sociaux du monde agricole, le Premier ministre avait annonc\u00e9 que d\u00e8s cette ann\u00e9e, le niveau maximal de l\u2019exon\u00e9ration serait port\u00e9 \u00e0 1.25 SMIC contre 1.2 SMIC jusqu\u2019alors.<\/p>\n<p>Ce nouveau plafond est applicable aux cotisations et contributions dues au titre des p\u00e9riodes d\u2019emploi courantes \u00e0 compter du 1er mai 2024, y compris pour les contrats de travail en cours.<\/p>\n<p>D\u00e9sormais, les employeurs agricoles peuvent donc b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration totale pour les r\u00e9mun\u00e9rations mensuelles brutes inf\u00e9rieures ou \u00e9gales \u00e0 1.25 SMIC mensuelle.<\/p>\n<p>L\u2019exon\u00e9ration TO-DE sera d\u00e9gressive pour toutes les r\u00e9mun\u00e9rations comprises entre 1.25 et 1.6 SMIC mensuels et nulle pour celles \u00e9gales ou sup\u00e9rieures \u00e0 1.6 SMIC.<\/p>\n<p>Enfin, notez que cette mise \u00e0 jour, entr\u00e9e en vigueur d\u00e8s le 1er mai 2024, pourrait s\u2019accompagner ult\u00e9rieurement d\u2019un am\u00e9nagement \u00e0 l\u2019occasion de la prochaine loi de financement de la S\u00e9curit\u00e9 sociale pour 2025.<\/p>\n<p>Affaire \u00e0 suivre\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites.html\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 du Bulletin Officiel de la S\u00e9curit\u00e9 sociale du 30 avril 2024 \u00ab Rel\u00e8vement du plafond TO-DE \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/secteur-agricole-relevement-du-plafond-to-de\" target=\"_blank\" rel=\"noopener\">Secteur agricole : rel\u00e8vement du plafond TO-DE ! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/employeuragricole.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9cemment, l\u2019administration a pr\u00e9cis\u00e9 que le niveau maximal de l\u2019exon\u00e9ration de cotisations patronales travailleurs occasionnels \u2013 demandeurs d\u2019emploi (TO-DE) dans le secteur agricole sera relev\u00e9. \u00c0 quel niveau ?<\/p>\n","protected":false},"author":0,"featured_media":10230,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-10229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Secteur agricole : rel\u00e8vement du plafond TO-DE ! 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