{"id":12258,"date":"2025-06-23T00:00:00","date_gmt":"2025-06-22T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/employeurs-agricoles-actualisation-de-lexoneration-to-de\/"},"modified":"2025-06-28T02:05:29","modified_gmt":"2025-06-28T00:05:29","slug":"employeurs-agricoles-actualisation-de-lexoneration-to-de","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/employeurs-agricoles-actualisation-de-lexoneration-to-de\/","title":{"rendered":"Employeurs agricoles : actualisation de l\u2019exon\u00e9ration TO DE"},"content":{"rendered":"<p>Comme pr\u00e9vu par la loi de financement de la s\u00e9curit\u00e9 sociale pour 2025, le renforcement de l\u2019exon\u00e9ration d\u00e9gressive de cotisation patronale \u00ab TO-DE \u00bb, dont b\u00e9n\u00e9ficient les employeurs du secteur agricole, est act\u00e9. De quelle mani\u00e8re ?<\/p>\n<h2>Rel\u00e8vement officiel de l\u2019exon\u00e9ration totale et mise \u00e0 jour de la formule de calcul de l\u2019exon\u00e9ration d\u00e9gressive<\/h2>\n<p>Pour m\u00e9moire, les employeurs agricoles embauchant des travailleurs occasionnels (TO) en CDD ou des demandeurs d\u2019emploi (DE), peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019une exon\u00e9ration mensuelle de cotisations patronales pendant 119 jours ouvr\u00e9s cons\u00e9cutifs, par salari\u00e9 et par ann\u00e9e civile.<\/p>\n<p>Initialement exp\u00e9rimentale, cette exon\u00e9ration sociale a finalement \u00e9t\u00e9 p\u00e9rennis\u00e9e par la derni\u00e8re loi de financement pour la S\u00e9curit\u00e9 sociale pour 2025, qui a \u00e9galement officialis\u00e9 le rel\u00e8vement du niveau maximal de l\u2019exon\u00e9ration \u00e0 1,25 SMIC (contre 1,2 SMIC jusqu\u2019alors).<\/p>\n<p>Par cons\u00e9quent, l\u2019exon\u00e9ration est totale pour les r\u00e9mun\u00e9rations mensuelles brutes inf\u00e9rieures ou \u00e9gales \u00e0 1,25 SMIC mensuel, d\u00e9gressive pour toutes les r\u00e9mun\u00e9rations comprises entre 1,25 SMIC et 1,6 SMIC mensuels, avant de s\u2019annuler pour toute r\u00e9mun\u00e9ration \u00e9gale ou sup\u00e9rieure \u00e0 1,6 SMIC.<\/p>\n<p>Restait encore \u00e0 mettre \u00e0 jour la formule de calcul de la nouvelle mouture de l\u2019exon\u00e9ration TO-DE lorsque celle-ci est d\u00e9gressive.<\/p>\n<p>C\u2019est d\u00e9sormais chose faite, puisque la formule de calcul applicable \u00e0 l\u2019exon\u00e9ration d\u00e9gressive vient d\u2019\u00eatre d\u00e9voil\u00e9e.<\/p>\n<p>Elle s\u2019applique donc \u00e0 toutes les r\u00e9mun\u00e9rations \u00e9ligibles \u00e0 l\u2019exon\u00e9ration TO-DE, comprises entre 1,25 SMIC et 1,6 SMIC, pour toutes les p\u00e9riodes d\u2019emploi courant \u00e0 compter du 1er mai 2024 :<\/p>\n<p><strong>1,25 \u00d7 C \/ 0,35 \u00d7 (1,6 \u00d7 montant mensuel du SMIC \/ r\u00e9mun\u00e9ration mensuelle brute hors heures suppl\u00e9mentaires et compl\u00e9mentaires \u2013 1)<\/strong><\/p>\n<p>Rappelons que, pour cette formule :<\/p>\n<ul>\n<li>le C d\u00e9signe la somme des cotisations employeurs concern\u00e9es par l\u2019exon\u00e9ration ;<\/li>\n<li>la valeur du SMIC \u00e0 prendre en compte correspond \u00e0 151,67 fois la valeur du SMIC horaire.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051735137\" target=\"_blank\">D\u00e9cret no 2025-537 du 12 juin 2025 modifiant le plafond de r\u00e9mun\u00e9ration donnant droit au niveau d&#8217;exon\u00e9ration maximal des cotisations patronales pour l&#8217;emploi de travailleurs occasionnels et de demandeurs d&#8217;emploi<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/employeurs-agricoles-actualisation-de-l-exoneration-to-de\" target=\"_blank\">Employeurs agricoles : actualisation de l\u2019exon\u00e9ration TO DE <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_employeursagricoles.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comme pr\u00e9vu par la loi de financement de la s\u00e9curit\u00e9 sociale pour 2025, le renforcement de l\u2019exon\u00e9ration d\u00e9gressive de cotisation patronale \u00ab TO-DE \u00bb, dont b\u00e9n\u00e9ficient les employeurs du secteur agricole, est act\u00e9. De quelle mani\u00e8re ?<\/p>\n","protected":false},"author":0,"featured_media":12259,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-12258","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>Employeurs agricoles : actualisation de l\u2019exon\u00e9ration TO DE - 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\/employeurs-agricoles-actualisation-de-lexoneration-to-de\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employeurs agricoles : actualisation de l\u2019exon\u00e9ration TO DE - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Comme pr\u00e9vu par la loi de financement de la s\u00e9curit\u00e9 sociale pour 2025, le renforcement de l\u2019exon\u00e9ration d\u00e9gressive de cotisation patronale \u00ab TO-DE \u00bb, dont b\u00e9n\u00e9ficient les employeurs du secteur agricole, est act\u00e9. 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