{"id":11112,"date":"2024-11-19T00:00:00","date_gmt":"2024-11-18T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-de-cotisations-patronales-a-hauteur-du-smic-mais-a-quelle-date\/"},"modified":"2024-11-19T00:00:00","modified_gmt":"2024-11-18T23:00:00","slug":"reduction-de-cotisations-patronales-a-hauteur-du-smic-mais-a-quelle-date","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-de-cotisations-patronales-a-hauteur-du-smic-mais-a-quelle-date\/","title":{"rendered":"R\u00e9duction de cotisations patronales\u202f: \u00e0 hauteur du SMIC, mais \u00e0 quelle date\u202f?"},"content":{"rendered":"<p>La r\u00e9duction des cotisations patronales Assurance maladie et Allocations familiales d\u00e9pend du montant du SMIC, appr\u00e9ci\u00e9e au 31 d\u00e9cembre 2023. Sauf que, le SMIC a \u00e9t\u00e9 revaloris\u00e9 le 1er novembre 2024. Quel est alors le montant \u00e0 prendre en compte pour l\u2019\u00e9ligibilit\u00e9 \u00e0 cette r\u00e9duction patronale\u202f? Clarification.<\/p>\n<h2>R\u00e9duction de cotisations\u202f: une prise en compte possible du SMIC revaloris\u00e9\u2026<\/h2>\n<p>La d\u00e9termination des r\u00e9mun\u00e9rations \u00e9ligibles \u00e0 la r\u00e9duction des cotisations patronales Assurance Maladie et allocations familiales, sur l\u2019ann\u00e9e 2024, suppose une prise en compte de la valeur du SMIC au 31 d\u00e9cembre de l\u2019ann\u00e9e 2023.<\/p>\n<p>Idem pour le calcul de la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales qui se base, quant \u00e0 elle, sur la revalorisation du SMIC courant.<\/p>\n<p>Sauf que, fort d\u2019une revalorisation anticip\u00e9e, le SMIC applicable \u00e0 compter du 1er novembre 2024 a \u00e9t\u00e9 revaloris\u00e9 \u00e0 hauteur de 2%.<\/p>\n<p>Dans une communication r\u00e9cente, l\u2019administration a admis la possibilit\u00e9 d\u2019utiliser le SMIC revaloris\u00e9 au 1er novembre 2024 pour d\u00e9terminer l\u2019\u00e9ligibilit\u00e9 du taux r\u00e9duit pour les cotisations patronales d\u2019Assurance maladie et Allocations familiales.<\/p>\n<p>Pour ce faire, il convient d\u2019appliquer un coefficient multiplicateur ajust\u00e9 afin de tenir compte de cette revalorisation comme suit\u202f:<\/p>\n<ul>\n<li>pour les cotisations patronales Allocations Familiales :\u202f3,3939 fois le SMIC applicable au 1er novembre 2024\u202f(au lieu de 3,5 fois le SMIC applicable au 31 d\u00e9cembre 2023)\u202f;<\/li>\n<li>pour les cotisations patronales Allocations Maladie :\u202f2,4242 fois le SMIC applicable au 1er novembre 2024\u202f(au lieu de 2,5 fois le SMIC applicable au 31 d\u00e9cembre 2023).<\/li>\n<\/ul>\n<p>Notez toutefois que ces r\u00e8gles pourraient \u00eatre prochainement modifi\u00e9es compte tenu de l\u2019adoption du projet de loi de financement pour la S\u00e9curit\u00e9 sociale pour 2025.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2024\/octobre\/revalorisation-du-smic-a-compter.html\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 du Bulletin Officiel de la S\u00e9curit\u00e9 sociale \u00ab\u202fRevalorisation du SMIC \u00e0 compter du 1er novembre 2024\u202fet effet sur les r\u00e9ductions des taux de cotisations patronales d\u2019assurance maladie et d\u2019allocations familiales\u202f\u00bb publi\u00e9e le 31 octobre 2024<\/a><\/li>\n<li><a href=\"https:\/\/www.net-entreprises.fr\/dsn-calcul-de-la-reduction-des-cotisations-patronales-assurance-maladie-et-allocations-familiales-et-revalorisation-du-smic\/\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 de net-entreprise\u202f: \u00ab\u202fDSN\u202f: Calcul de la r\u00e9duction de cotisations patronales Assurance Maladie et Allocations familiales et revalorisation du SMIC\u202f\u00bb publi\u00e9 le 4 novembre 2024<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-de-cotisations-patronales-a-hauteur-du-smic-mais-a-quelle-date\" target=\"_blank\" rel=\"noopener\">R\u00e9duction de cotisations patronales : \u00e0 hauteur du SMIC, mais \u00e0 quelle date\u202f?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_reductioncotisationspatronales.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9duction des cotisations patronales Assurance maladie et Allocations familiales d\u00e9pend du montant du SMIC, appr\u00e9ci\u00e9e au 31 d\u00e9cembre 2023. Sauf que, le SMIC a \u00e9t\u00e9 revaloris\u00e9 le 1er novembre 2024. Quel est alors le montant \u00e0 prendre en compte pour l\u2019\u00e9ligibilit\u00e9 \u00e0 cette r\u00e9duction patronale\u202f? Clarification.<\/p>\n","protected":false},"author":0,"featured_media":11113,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-11112","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>R\u00e9duction de cotisations patronales\u202f: \u00e0 hauteur du SMIC, mais \u00e0 quelle date\u202f? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-de-cotisations-patronales-a-hauteur-du-smic-mais-a-quelle-date\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction de cotisations patronales\u202f: \u00e0 hauteur du SMIC, mais \u00e0 quelle date\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La r\u00e9duction des cotisations patronales Assurance maladie et Allocations familiales d\u00e9pend du montant du SMIC, appr\u00e9ci\u00e9e au 31 d\u00e9cembre 2023. Sauf que, le SMIC a \u00e9t\u00e9 revaloris\u00e9 le 1er novembre 2024. Quel est alors le montant \u00e0 prendre en compte pour l\u2019\u00e9ligibilit\u00e9 \u00e0 cette r\u00e9duction patronale\u202f? 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