{"id":11458,"date":"2025-01-17T00:00:00","date_gmt":"2025-01-16T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/exoneration-sociale-des-pourboires-et-en-2025\/"},"modified":"2025-01-17T00:00:00","modified_gmt":"2025-01-16T23:00:00","slug":"exoneration-sociale-des-pourboires-et-en-2025","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/exoneration-sociale-des-pourboires-et-en-2025\/","title":{"rendered":"Exon\u00e9ration sociale des pourboires\u202f: et en 2025\u202f?\u00a0"},"content":{"rendered":"<p>Depuis le 1er janvier 2022, les pourboires remis par les clients \u00e9taient exon\u00e9r\u00e9s de cotisations et contributions sociales. Cette exon\u00e9ration perdure-t-elle en 2025\u202f? R\u00e9ponse de l\u2019Urssaf\u2026<\/p>\n<h2>Pourboire\u202f: fin de l\u2019exon\u00e9ration sociale\u202fen 2025 !<\/h2>\n<p>Pour m\u00e9moire, les pourboires d\u00e9signent les sommes facultatives, remises par des clients \u00e0 des salari\u00e9s en contact avec eux.<\/p>\n<p>Le plus souvent, ces pourboires sont remis au personnel officiant dans le secteur des h\u00f4tels, caf\u00e9s et restaurants.<\/p>\n<p>Toutes conditions remplies, cette exon\u00e9ration avait \u00e9t\u00e9 prolong\u00e9e l\u2019ann\u00e9e derni\u00e8re jusqu\u2019au 31 d\u00e9cembre 2024.<\/p>\n<p>Rappelons que, jusqu\u2019\u00e0 cette date, cette exon\u00e9ration \u00e9tait soumise au respect de 2 conditions :<\/p>\n<ul>\n<li>le salaire du salari\u00e9 au contact de la client\u00e8le devait \u00eatre inf\u00e9rieur \u00e0 1,6 SMIC (calcul\u00e9 sur la base de la dur\u00e9e pr\u00e9vue au contrat, augment\u00e9e des \u00e9ventuelles heures compl\u00e9mentaires ou suppl\u00e9mentaires, hors majoration)\u202f;<\/li>\n<li>les pourboires, remis en esp\u00e8ces ou en carte bancaire, ne devaient pas \u00eatre impos\u00e9s aux clients.<\/li>\n<\/ul>\n<p>En l\u2019absence de texte prorogeant \u00e0 nouveau cette exon\u00e9ration, l\u2019exon\u00e9ration de charges sociales des pourboires est supprim\u00e9e depuis le 1er janvier 2025.<\/p>\n<p>En d\u2019autres termes, les pourboires remis \u00e0 l\u2019employeur \u00e0 compter du 1er janvier 2025, consid\u00e9r\u00e9s comme une contrepartie au travail, entre dans la base de calcul des cotisations sociales.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.urssaf.fr\/accueil\/actualites\/informations-nouvelle-annee.html\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 de l\u2019Urssaf,\u202f\u00ab\u202fCe qu\u2019il faut savoir au 1er janvier 2025\u202f\u00bb, publi\u00e9 le 6 janvier<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/exoneration-sociale-des-pourboires-et-en-2025\" target=\"_blank\" rel=\"noopener\">Exon\u00e9ration sociale des pourboires : et en 2025\u202f?\u00a0<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_pourboireexonerationsociale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er janvier 2022, les pourboires remis par les clients \u00e9taient exon\u00e9r\u00e9s de cotisations et contributions sociales. Cette exon\u00e9ration perdure-t-elle en 2025\u202f? R\u00e9ponse de l\u2019Urssaf\u2026<\/p>\n","protected":false},"author":0,"featured_media":11459,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-11458","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>Exon\u00e9ration sociale des pourboires\u202f: et en 2025\u202f?\u00a0 - 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\/exoneration-sociale-des-pourboires-et-en-2025\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration sociale des pourboires\u202f: et en 2025\u202f?\u00a0 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er janvier 2022, les pourboires remis par les clients \u00e9taient exon\u00e9r\u00e9s de cotisations et contributions sociales. 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