{"id":11908,"date":"2025-04-15T00:00:00","date_gmt":"2025-04-14T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/allegements-de-cotisations-patronales-en-2025-precisions-utiles\/"},"modified":"2025-04-15T00:00:00","modified_gmt":"2025-04-14T22:00:00","slug":"allegements-de-cotisations-patronales-en-2025-precisions-utiles","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/allegements-de-cotisations-patronales-en-2025-precisions-utiles\/","title":{"rendered":"All\u00e9gements de cotisations patronales en 2025\u202f: pr\u00e9cisions utiles\u202f!"},"content":{"rendered":"<p>La loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 a am\u00e9nag\u00e9 les m\u00e9canismes de r\u00e9duction de cotisations patronales selon des modalit\u00e9s qui viennent de faire l\u2019objet de pr\u00e9cisions, tr\u00e8s attendues\u2026<\/p>\n<h2>Pr\u00e9cisions sur la valeur du SMIC et sur le sort des exon\u00e9rations sp\u00e9cifiques<\/h2>\n<p>La loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 a pr\u00e9vu une refonte des m\u00e9canismes de r\u00e9ductions des cotisations patronales en 2 temps, respectivement en 2025 (en modifiant les m\u00e9canismes de r\u00e9duction existants) et en 2026 (en les fusionnant).&nbsp;<\/p>\n<p>Rappelons que, pour les cotisations et contributions dues au titre des p\u00e9riodes d\u2019emploi courant \u00e0 compter du 1er janvier 2025\u202f:<\/p>\n<ul>\n<li>la r\u00e9duction de taux sur la cotisation patronale d\u2019assurance maladie (\u00ab\u202fbandeau maladie\u202f\u00bb) concerne les salari\u00e9s dont la r\u00e9mun\u00e9ration n\u2019exc\u00e8de pas 2,25 SMIC<\/li>\n<li>la r\u00e9duction du taux de la cotisation patronale d\u2019allocations familiales\u202f(\u00ab\u202fbandeau famille\u202f\u00bb) concerne les salari\u00e9s dont la r\u00e9mun\u00e9ration n\u2019exc\u00e8de pas 3,3 SMIC<\/li>\n<\/ul>\n<p>Dans ce cadre, la valeur du SMIC \u00e0 prendre en compte pour appr\u00e9cier ces nouvelles limites est celle applicable depuis le 1er janvier 2025.<\/p>\n<p>Mais, dans l\u2019attente de la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 et du d\u00e9cret d\u2019application, certains employeurs ont continu\u00e9 \u00e0 appliquer les anciennes limites du SMIC (soit 2,5 SMIC pour le bandeau maladie et 3,5 SMIC pour le bandeau famille).<\/p>\n<p>Dans cette hypoth\u00e8se, l\u2019administration admet, par tol\u00e9rance, qu\u2019il n\u2019y a pas lieu de revenir sur les paies des salari\u00e9s dont le contrat a pris fin avant le 1er mars 2025.<\/p>\n<p>Attention\u202f: comme pr\u00e9vu par la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025, cette diminution des points de sortie des r\u00e9ductions de taux sur les bandeaux \u00ab\u202ffamille\u202f\u00bb et \u00ab\u202fmaladie\u202f\u00bb ne s\u2019applique pas aux exon\u00e9rations d\u00e9gressives sp\u00e9cifiques, qui sont cumulables avec ces m\u00e9canismes d\u2019all\u00e9gements g\u00e9n\u00e9raux.<\/p>\n<p>Sont concern\u00e9es\u202f:<\/p>\n<ul>\n<li>les exon\u00e9rations attach\u00e9es aux zones France ruralit\u00e9s revitalisation\u202f;<\/li>\n<li>l\u2019exon\u00e9ration attach\u00e9e aux zones de restructuration de la d\u00e9fense\u202f;<\/li>\n<li>les exon\u00e9rations attach\u00e9es&nbsp;aux zones franches urbaines\u202f;<\/li>\n<li>les exon\u00e9rations LOD\u00e9OM, applicables dans les territoires d\u2019outre-mer\u202f;<\/li>\n<li>l\u2019exon\u00e9ration des services \u00e0 la personne pour les interventions d\u2019aides \u00e0 domiciles aupr\u00e8s des publics fragiles\u202f;<\/li>\n<li>l\u2019exon\u00e9ration \u00ab\u202fTO-DE\u202f\u00bb pour les travailleurs occasionnels agricoles.<\/li>\n<\/ul>\n<p>En d\u2019autres termes, pour les salari\u00e9s qui b\u00e9n\u00e9ficient de ces r\u00e9ductions sp\u00e9cifiques, les dispositifs de r\u00e9duction des bandeaux \u00ab\u202ffamille\u202f\u00bb et \u00ab\u202fmaladie\u202f\u00bb continuent \u00e0 s\u2019appliquer dans les conditions ant\u00e9rieures, dans les limites de 2,5 et 3,5 fois le SMIC, applicable au 31 d\u00e9cembre 2023.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051430146\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2025-318 du 4 avril 2025 relatif aux modalit\u00e9s d&#8217;application de divers dispositifs de r\u00e9duction de cotisations patronales<\/a><\/li>\n<li><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites.html?displayTab=actualites-du-boss\" rel=\"noopener\" target=\"_blank\">Mise \u00e0 jour du bulletin officiel de la S\u00e9curit\u00e9 sociale \u202f: \u00ab All\u00e8gements g\u00e9n\u00e9raux de cotisations\u202f\u00bb en date du 10 avril 2025<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/allegements-de-cotisations-patronales-en-2025-precisions-utiles\" target=\"_blank\">All\u00e9gements de cotisations patronales en 2025\u202f: pr\u00e9cisions utiles\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_cotisationspatronales.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 a am\u00e9nag\u00e9 les m\u00e9canismes de r\u00e9duction de cotisations patronales selon des modalit\u00e9s qui viennent de faire l\u2019objet de pr\u00e9cisions, tr\u00e8s attendues\u2026<\/p>\n","protected":false},"author":0,"featured_media":11909,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-11908","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>All\u00e9gements de cotisations patronales en 2025\u202f: pr\u00e9cisions utiles\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\/allegements-de-cotisations-patronales-en-2025-precisions-utiles\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta 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