{"id":11958,"date":"2025-04-25T00:00:00","date_gmt":"2025-04-24T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-generale-de-cotisations-patronales-du-nouveau-des-mai-2025\/"},"modified":"2025-04-25T00:00:00","modified_gmt":"2025-04-24T22:00:00","slug":"reduction-generale-de-cotisations-patronales-du-nouveau-des-mai-2025","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-generale-de-cotisations-patronales-du-nouveau-des-mai-2025\/","title":{"rendered":"R\u00e9duction g\u00e9n\u00e9rale de cotisations patronales\u202f: du nouveau d\u00e8s mai 2025\u202f!"},"content":{"rendered":"<p>Dans une publication r\u00e9cente, l\u2019Urssaf revient sur les param\u00e8tres de calcul de la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales, r\u00e9cemment modifi\u00e9e par la loi de financement pour 2025, mais aussi par les \u00e9volutions des taux de cotisations AT\/MP et d\u2019assurance ch\u00f4mage. Ce qui m\u00e9rite quelques explications\u2026<\/p>\n<h2>\u00c9volution du coefficient maximal de la r\u00e9duction g\u00e9n\u00e9rale de cotisation d\u00e8s le 1er mai 2025\u202f<\/h2>\n<p>Pour m\u00e9moire, la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 a modifi\u00e9 la physionomie de la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales.<\/p>\n<p>Du c\u00f4t\u00e9 des r\u00e9mun\u00e9rations \u00e9ligibles, rappelons que d\u00e8s 2025, seules les r\u00e9mun\u00e9rations ne d\u00e9passant pas 1,6 fois la valeur du SMIC, applicable au 1er janvier 2025, peuvent se voir appliquer la r\u00e9duction g\u00e9n\u00e9rale de cotisations.<\/p>\n<p>\u00c0 noter\u202f: m\u00eame en cas d\u2019\u00e9volution de la valeur du SMIC en cours d\u2019ann\u00e9e, il conviendra toujours de retenir la valeur du SMIC cristallis\u00e9e au 1er janvier 2025 pour appr\u00e9cier les r\u00e9mun\u00e9rations \u00e9ligibles \u00e0 cette r\u00e9duction g\u00e9n\u00e9rale de cotisations.<\/p>\n<p>Du c\u00f4t\u00e9 de la formule de calcul, la r\u00e9duction de cotisations qui sera appliqu\u00e9e d\u00e9pend d\u2019un coefficient de r\u00e9duction qui est plafonn\u00e9 \u00e0 hauteur d\u2019une valeur maximale, aussi appel\u00e9e valeur \u00ab\u202fT\u202f\u00bb.<\/p>\n<p>Cette valeur T correspond, en pratique, \u00e0 la somme des taux des cotisations et contributions prises en compte pour le calcul de la r\u00e9duction g\u00e9n\u00e9rale.<\/p>\n<p>Cette valeur T d\u00e9pend notamment de 2 facteurs qui vont \u00eatre modifi\u00e9s d\u00e8s le 1er mai 2025\u202f:<\/p>\n<ul>\n<li>le taux de cotisation accidents du travail \u2013 maladies professionnels\u202fqui passe \u00e0 0,50%<\/li>\n<li>le taux de la contribution patronale \u00e0 l\u2019assurance ch\u00f4mage qui passe \u00e0 4,00%<\/li>\n<\/ul>\n<p>En raison de ces \u00e9volutions, le coefficient maximum de la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales, qui d\u00e9pend de la taille de l\u2019entreprise, sera donc modifi\u00e9.<\/p>\n<p>Pour les entreprises comptant moins de 50 salari\u00e9s, le coefficient de la r\u00e9duction de cotisations patronales est donc plafonn\u00e9 \u00e0\u202f:<\/p>\n<ul>\n<li>0,3194 de janvier \u00e0 avril<\/li>\n<li>0,3193 de mai \u00e0 d\u00e9cembre<\/li>\n<\/ul>\n<p>Pour les entreprises employant 50 salari\u00e9s et plus, le coefficient de la r\u00e9duction g\u00e9n\u00e9rale de cotisations est, quant \u00e0 lui, plafonn\u00e9 \u00e0 hauteur de\u202f:<\/p>\n<ul>\n<li>0,3234 de janvier \u00e0 avril<\/li>\n<li>0,3233 de mai \u00e0 d\u00e9cembre.<\/li>\n<\/ul>\n<p>Enfin, l\u2019Urssaf rappelle \u00e9galement que le SMIC \u00e0 prendre en compte dans le cadre du calcul de la r\u00e9duction g\u00e9n\u00e9rale de cotisations est celui applicable au 1er janvier 2025.<\/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:\/\/www.urssaf.fr\/accueil\/employeur\/beneficier-exonerations\/reduction-generale-cotisation.html\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 de l\u2019urssaf.fr\u202f: \u00ab\u202fR\u00e9duction g\u00e9n\u00e9rale des cotisations : modalit\u00e9s d\u2019application en 2025\u202f\u00bb, publi\u00e9e le 22 avril 2025<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-generale-de-cotisations-patronales-du-nouveau-des-mai-2025\" target=\"_blank\">R\u00e9duction g\u00e9n\u00e9rale de cotisations patronales : du nouveau d\u00e8s mai 2025\u202f!  <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_cotisationspatronalesreductiongenerale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans une publication r\u00e9cente, l\u2019Urssaf revient sur les param\u00e8tres de calcul de la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales, r\u00e9cemment modifi\u00e9e par la loi de financement pour 2025, mais aussi par les \u00e9volutions des taux de cotisations AT\/MP et d\u2019assurance ch\u00f4mage. Ce qui m\u00e9rite quelques explications\u2026<\/p>\n","protected":false},"author":0,"featured_media":11959,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-11958","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 g\u00e9n\u00e9rale de cotisations patronales\u202f: du nouveau d\u00e8s mai 2025\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-generale-de-cotisations-patronales-du-nouveau-des-mai-2025\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction g\u00e9n\u00e9rale de cotisations patronales\u202f: du nouveau d\u00e8s mai 2025\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans une publication r\u00e9cente, l\u2019Urssaf revient sur les param\u00e8tres de calcul de la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales, r\u00e9cemment modifi\u00e9e par la loi de financement pour 2025, mais aussi par les \u00e9volutions des taux de cotisations AT\/MP et d\u2019assurance ch\u00f4mage. 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