{"id":12950,"date":"2025-12-01T00:00:00","date_gmt":"2025-11-30T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/paie-comment-gerer-la-reforme-des-cotisations-patronales-en-2026\/"},"modified":"2026-03-10T01:15:34","modified_gmt":"2026-03-10T00:15:34","slug":"paie-comment-gerer-la-reforme-des-cotisations-patronales-en-2026","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/paie-comment-gerer-la-reforme-des-cotisations-patronales-en-2026\/","title":{"rendered":"Paie : comment g\u00e9rer la r\u00e9forme des cotisations patronales en 2026 ?"},"content":{"rendered":"<p>Initi\u00e9e par la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025, la r\u00e9forme des all\u00e8gements g\u00e9n\u00e9raux de cotisations sociales patronales bouscule les r\u00e8gles de d\u00e9claration. Pour accompagner au mieux les employeurs et tiers-d\u00e9clarants, l\u2019Urssaf nous guide sur les codes types personnels (CTP) \u00e0 utiliser. Quels sont-ils ?<\/p>\n<h2>Quels codes types personnels pour les d\u00e9clarations en 2026 ?<\/h2>\n<p>Pour m\u00e9moire, la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 a pr\u00e9vu une r\u00e9organisation des all\u00e8gements g\u00e9n\u00e9raux de cotisations sociales patronales applicable en 2025 et 2026.<\/p>\n<p>D\u00e8s le 1er janvier 2026, les all\u00e8gements g\u00e9n\u00e9raux de cotisation sur les bandeaux \u00ab maladie \u00bb et \u00ab famille \u00bb seront supprim\u00e9s, sauf dans l\u2019hypoth\u00e8se o\u00f9 une autre r\u00e9duction d\u00e9gressive s\u2019applique (par exemple, en cas de r\u00e9duction zon\u00e9e).<\/p>\n<p>Ces all\u00e9gements g\u00e9n\u00e9raux seront int\u00e9gr\u00e9s \u00e0 une nouvelle version de la r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales reconfigur\u00e9e, qui restera d\u00e9gressive pour s\u2019annuler \u00e0 hauteur de 3 fois la valeur du SMIC applicable.<\/p>\n<p>Rappelons que, pour chaque r\u00e9mun\u00e9ration vers\u00e9e, l\u2019employeur doit d\u00e9clarer les cotisations et contributions sociales \u00e0 l\u2019Urssaf. Cette d\u00e9claration repose sur des codes types personnels (CTP) qui identifient les cat\u00e9gories de cotisation.<\/p>\n<p>Ces CTP permettent d\u2019indiquer quelle cotisation est d\u00e9clar\u00e9e, \u00e0 quel r\u00e9gime elle correspond et si une exon\u00e9ration ou un dispositif particulier trouve \u00e0 s\u2019appliquer.<\/p>\n<p>Pour accompagner les employeurs et les tiers-d\u00e9clarants, l\u2019Urssaf vient tout juste d\u2019indiquer la marche \u00e0 suivre pour les codes types personnels (CTP) \u00e0 mobiliser d\u00e8s 2026 pour la d\u00e9claration des cotisations patronales d\u2019assurance maladie et d\u2019allocations familiales en distinguant 3 situations.<\/p>\n<ul>\n<li>\n<h3>L\u2019employeur \u00e9ligible \u00e0 la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive<\/h3>\n<\/li>\n<\/ul>\n<p>L\u2019Urssaf invite l\u2019employeur \u00e0 utiliser les CTP 635 (compl\u00e9ment maladie) et 430 (compl\u00e9ment d\u2019allocations familiales).<\/p>\n<p>Attention : d\u00e8s 2026, cet employeur ne devra plus utiliser les CTP de d\u00e9duction de compl\u00e9ment de taux r\u00e9duit 637 et 437.&nbsp;<\/p>\n<ul>\n<li>\n<h3>L\u2019employeur qui n\u2019est pas \u00e9ligible \u00e0 la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive<\/h3>\n<\/li>\n<\/ul>\n<p>Dans ce cas, l\u2019employeur doit continuer \u00e0 utiliser les CTP de compl\u00e9ment de taux (635 et 430).<\/p>\n<p>Comme auparavant, l\u2019Urssaf lui indique de ne pas utiliser les CTP de d\u00e9duction de compl\u00e9ment de taux r\u00e9duits (637 et 437).<\/p>\n<ul>\n<li>\n<h3>L\u2019employeur \u00e9ligible \u00e0 une r\u00e9duction d\u00e9gressive autre que la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive<\/h3>\n<\/li>\n<\/ul>\n<p>Dans ce cas, l\u2019employeur doit utiliser les CTP de compl\u00e9ment de taux (635 et 430) dans l\u2019hypoth\u00e8se o\u00f9 la r\u00e9mun\u00e9ration du salari\u00e9 d\u00e9passe les seuils d\u2019application de la r\u00e9duction de taux propres \u00e0 chaque cotisation.<\/p>\n<p>Idem pour les CTP de d\u00e9duction de compl\u00e9ment de taux (637 et 437) qui devront \u00eatre renseign\u00e9s si, en cours d\u2019ann\u00e9e, la r\u00e9mun\u00e9ration du salari\u00e9 d\u00e9passe ces m\u00eames seuils d\u2019application.<\/p>\n<p>Enfin, notez que les taux renseign\u00e9s dans les CTP et les modalit\u00e9s d\u00e9claratives salari\u00e9 par salari\u00e9 (ou d\u00e9claration \u00e0 la \u00ab maille individuelle \u00bb), <a href=\"https:\/\/www.urssaf.fr\/files\/live\/sites\/urssaffr\/files\/outils-documentation\/guides\/Guide-declaration-regularisation-cotisations-sociales-Urssaf-DSN.pdf\" target=\"_blank\">d\u00e9taill\u00e9s dans un guide d\u00e9di\u00e9<\/a>, restent inchang\u00e9s.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.urssaf.fr\/accueil\/actualites\/declaration-cotisation-am-af.html\" target=\"_blank\">Actualit\u00e9 de l\u2019Urssaf.fr : \u00ab D\u00e9claration en 2026 des cotisations d\u2019assurance maladie et d\u2019allocations familiales \u00bb publi\u00e9e le 24 novembre 2025<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/paie-comment-gerer-la-reforme-des-cotisations-patronales-en-2026\" target=\"_blank\">Paie : comment g\u00e9rer la r\u00e9forme des cotisations patronales en 2026 ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_declaDSNcotisations.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Initi\u00e9e par la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025, la r\u00e9forme des all\u00e8gements g\u00e9n\u00e9raux de cotisations sociales patronales bouscule les r\u00e8gles de d\u00e9claration. Pour accompagner au mieux les employeurs et tiers-d\u00e9clarants, l\u2019Urssaf nous guide sur les codes types personnels (CTP) \u00e0 utiliser. Quels sont-ils ?<\/p>\n","protected":false},"author":0,"featured_media":12951,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-12950","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>Paie : comment g\u00e9rer la r\u00e9forme des cotisations patronales en 2026 ? - 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\/paie-comment-gerer-la-reforme-des-cotisations-patronales-en-2026\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Paie : comment g\u00e9rer la r\u00e9forme des cotisations patronales en 2026 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Initi\u00e9e par la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025, la r\u00e9forme des all\u00e8gements g\u00e9n\u00e9raux de cotisations sociales patronales bouscule les r\u00e8gles de d\u00e9claration. 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