{"id":11633,"date":"2025-02-20T00:00:00","date_gmt":"2025-02-19T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/activites-sociales-et-culturelles-du-cse-le-guide-pratique-2025-est-publie\/"},"modified":"2025-02-20T00:00:00","modified_gmt":"2025-02-19T23:00:00","slug":"activites-sociales-et-culturelles-du-cse-le-guide-pratique-2025-est-publie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/activites-sociales-et-culturelles-du-cse-le-guide-pratique-2025-est-publie\/","title":{"rendered":"Activit\u00e9s sociales et culturelles du CSE\u202f: le guide pratique 2025 est publi\u00e9\u202f!"},"content":{"rendered":"<p>R\u00e9cemment, l\u2019Urssaf a mis en ligne son guide pratique \u00e0 destination du CSE, s\u2019agissant notamment des activit\u00e9s sociales et culturelles (ASC). Son objectif\u202f: rappeler les principes applicables en mati\u00e8re de cotisations sociales pour les ASC, tout en mettant \u00e0 jour certains montants d\u2019exon\u00e9ration\u2026.<\/p>\n<h2>Guide pratique\u202f: condition d\u2019exon\u00e9ration et non-discrimination dans l\u2019attribution des ASC<\/h2>\n<p>Pour m\u00e9moire, les activit\u00e9s sociales et culturelles (ASC) propos\u00e9es aux salari\u00e9s par le CSE peuvent \u00eatre exon\u00e9r\u00e9es de cotisations sociales sous r\u00e9serve de respecter certaines conditions.<\/p>\n<p>\u00c0 ce titre, l\u2019Urssaf publie, comme tous les ans, un <a href=\"https:\/\/www.urssaf.fr\/files\/live\/sites\/urssaffr\/files\/outils-documentation\/guides\/Guide-CSE.pdf\" rel=\"noopener\" target=\"_blank\">guide pratique<\/a> destin\u00e9 \u00e0 rappeler les principes applicables en la mati\u00e8re pour les activit\u00e9s sociales et culturelles.<\/p>\n<p>Parmi les sujets abord\u00e9s, le guide rappelle les grands principes applicables en mati\u00e8re de cotisations sur les prestations tout en mettant \u00e0 jour certains montants des plafonds d\u2019exon\u00e9ration des diff\u00e9rentes prestations.<\/p>\n<p>Par ailleurs et comme dans la version pr\u00e9c\u00e9dente, l\u2019Urssaf rappelle que les prestations du CSE (dont les ASC) doivent b\u00e9n\u00e9ficier \u00e0 l\u2019ensemble des salari\u00e9s sans discrimination dans l\u2019attribution des avantages, notamment s\u2019agissant de l\u2019anciennet\u00e9.<\/p>\n<p>De ce fait, les entreprises qui conditionnaient le b\u00e9n\u00e9fice des ASC \u00e0 une condition d\u2019anciennet\u00e9 ont jusqu\u2019au 31 d\u00e9cembre 2025 pour modifier les crit\u00e8res de versement afin de se mettre en conformit\u00e9.<\/p>\n<p>M\u00eame si les ASC doivent b\u00e9n\u00e9ficier \u00e0 tous les salari\u00e9s sans discrimination, le guide rappelle les conditions requises pour pouvoir moduler le montant de l\u2019avantage, \u00e0 savoir\u202f:<\/p>\n<ul>\n<li>l\u2019existence de crit\u00e8re sociaux objectifs et pr\u00e9d\u00e9termin\u00e9s\u202f;<\/li>\n<li>connus de tous au sein de l\u2019entreprise\u202f;<\/li>\n<li>fix\u00e9s par un accord ou une convention collective.<\/li>\n<\/ul>\n<p>Conform\u00e9ment au principe de non-discrimination, la modulation du montant de l\u2019avantage ne doit jamais conduire certains salari\u00e9s \u00e0 \u00eatre priv\u00e9 de son b\u00e9n\u00e9fice.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.urssaf.fr\/files\/live\/sites\/urssaffr\/files\/outils-documentation\/guides\/Guide-CSE.pdf\" rel=\"noopener\" target=\"_blank\">Guide du CSE\u202f:\u202f\u00ab\u202fGuide pratique Comit\u00e9 social &amp; \u00e9conomique\u202f: principes applicables en mati\u00e8re de cotisations sur les prestations\u202f\u00bb, mis \u00e0 jour le 4 f\u00e9vrier 2025<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/activites-sociales-et-culturelles-du-cse-le-guide-pratique-2025-est-publie\" target=\"_blank\">Activit\u00e9s sociales et culturelles du CSE : le guide pratique 2025 est publi\u00e9\u202f!  <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_guidecseentreprise.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9cemment, l\u2019Urssaf a mis en ligne son guide pratique \u00e0 destination du CSE, s\u2019agissant notamment des activit\u00e9s sociales et culturelles (ASC). Son objectif\u202f: rappeler les principes applicables en mati\u00e8re de cotisations sociales pour les ASC, tout en mettant \u00e0 jour certains montants d\u2019exon\u00e9ration\u2026.<\/p>\n","protected":false},"author":0,"featured_media":11634,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-11633","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>Activit\u00e9s sociales et culturelles du CSE\u202f: le guide pratique 2025 est publi\u00e9\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\/activites-sociales-et-culturelles-du-cse-le-guide-pratique-2025-est-publie\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Activit\u00e9s sociales et culturelles du CSE\u202f: le guide pratique 2025 est publi\u00e9\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"R\u00e9cemment, l\u2019Urssaf a mis en ligne son guide pratique \u00e0 destination du CSE, s\u2019agissant notamment des activit\u00e9s sociales et culturelles (ASC). 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