{"id":12993,"date":"2025-12-09T00:00:00","date_gmt":"2025-12-08T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reforme-des-allegements-generaux-des-cotisations-et-en-2026\/"},"modified":"2025-12-09T00:00:00","modified_gmt":"2025-12-08T23:00:00","slug":"reforme-des-allegements-generaux-des-cotisations-et-en-2026","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reforme-des-allegements-generaux-des-cotisations-et-en-2026\/","title":{"rendered":"R\u00e9forme des all\u00e9gements g\u00e9n\u00e9raux des cotisations : et en 2026 ?"},"content":{"rendered":"<p>Au 1er janvier 2026, les all\u00e8gements g\u00e9n\u00e9raux de cotisations patronales changent de logique : on sort d\u2019un empilement de dispositifs pour basculer vers une r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive d\u00e9sormais unique aussi appel\u00e9e RGCP. Voil\u00e0 qui m\u00e9rite quelques pr\u00e9cisions\u2026<\/p>\n<h2>Une RGCP r\u00e9nov\u00e9e entre en vigueur au 1er janvier 2026 : comment l\u2019appliquer ?<\/h2>\n<p>Pour m\u00e9moire, la r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales (RGCP) d\u00e9signe un dispositif d\u2019all\u00e8gement des cotisations patronales qui a fait l\u2019objet d\u2019une refonte par la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025.&nbsp;<\/p>\n<p>Ainsi, \u00e0 compter du 1er janvier 2026, les m\u00e9canismes distincts de r\u00e9duction des taux maladie et famille cessent de s\u2019appliquer en tant que tels au profit d\u2019une r\u00e9duction unique (RGDU) int\u00e9grant ces cotisations dans son p\u00e9rim\u00e8tre.<\/p>\n<p>Notez que les b\u00e9n\u00e9ficiaires d\u2019exon\u00e9rations d\u00e9gressives sp\u00e9cifiques (par exemple les exon\u00e9rations zon\u00e9es) pourront, par exception, continuer \u00e0 b\u00e9n\u00e9ficier de taux r\u00e9duits pour les cotisations d\u2019assurance maladie et d\u2019allocations familiales.<\/p>\n<p>Du c\u00f4t\u00e9 de la RGDU, le niveau de r\u00e9mun\u00e9ration qui ouvrira le droit \u00e0 la r\u00e9duction sera plus bas qu\u2019auparavant<\/p>\n<p>Elle s\u2019appliquera ainsi aux revenus d\u2019activit\u00e9 inf\u00e9rieurs \u00e0 3 SMIC, contre 3,3 fois la valeur du SMIC jusqu\u2019alors.<\/p>\n<p>La valeur du SMIC \u00e0 prendre en compte sera celle qui est en vigueur au cours de la p\u00e9riode d\u2019emploi concern\u00e9e et non pas la valeur du SMIC ant\u00e9rieure gel\u00e9e.<\/p>\n<p>Idem, du c\u00f4t\u00e9 de la formule de calcul r\u00e9nov\u00e9e qui sera d\u00e9sormais appliqu\u00e9e pour obtenir la r\u00e9duction g\u00e9n\u00e9rale et qui sera la suivante :<\/p>\n<p><strong>Coefficient\u2009=\u2009Tmin\u2009+\u2009(Tdelta\u2009\u00d7\u2009[(1\/2)\u2009\u00d7\u2009(3\u2009\u00d7\u2009Smic calcul\u00e9 pour un an \/ r\u00e9mun\u00e9ration annuelle brute \u2013 1)]) 1,75)&nbsp;<\/strong><\/p>\n<p>La mise en place de la valeur T d\u00e9pendra alors du taux de FNAL (ou \u00ab contribution au fonds national d\u2019aide au logement \u00bb) applicable dans l\u2019entreprise.<\/p>\n<p>Notez que la mise en place d\u2019une valeur T minimum permet ainsi d\u2019assurer un niveau minimum d\u2019exon\u00e9ration de 2 % pour toutes les r\u00e9mun\u00e9rations \u00e9ligibles \u00e0 la RGCP.<\/p>\n<p>Ainsi, cette RGDU sera :<\/p>\n<ul>\n<li>maximale au niveau du SMIC ;<\/li>\n<li>d\u00e9gressive jusqu\u2019\u00e0 3 fois la valeur du SMIC entre le montant maximal d\u2019exon\u00e9ration (39,73 % ou 40,13 %) et son seuil minimal (port\u00e9 \u00e0 2 %).<\/li>\n<li>nulle \u00e0 partir de 3 fois la valeur du SMIC.<\/li>\n<\/ul>\n<p>Comme auparavant, cette formule pourra \u00eatre adapt\u00e9e pour tenir compte de diverses situations ou cas particuliers applicables \u00e0 l\u2019entreprise (par exemple, en cas d\u2019heures suppl\u00e9mentaires, d\u2019heures compl\u00e9mentaires, d\u2019entr\u00e9e ou sortie du salari\u00e9 en cours d\u2019ann\u00e9e, etc.).<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000052194026\" target=\"_blank\">D\u00e9cret no 2025-887 du 4 septembre 2025 relatif aux modalit\u00e9s d&#8217;applications de diff\u00e9rents dispositifs de r\u00e9duction et d&#8217;exon\u00e9ration de cotisations patronales de s\u00e9curit\u00e9 sociale<\/a><\/li>\n<li><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss-et-rescrits\/actualites-boss\/2025\/septembre\/reforme-des-allegements-generaux.html\" target=\"_blank\">Communiqu\u00e9 du bulletin officiel de la S\u00e9curit\u00e9 sociale en date du 5 septembre 2025 : \u00ab R\u00e9forme des all\u00e8gements g\u00e9n\u00e9raux de cotisations patronales de s\u00e9curit\u00e9 sociale applicable \u00e0 compter du 1er janvier 2026 \u2013 Suppression des r\u00e9ductions de taux maladie et famille \u2013 Refonte de la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reforme-des-allegements-generaux-des-cotisations-et-en-2026\" target=\"_blank\">R\u00e9forme des all\u00e9gements g\u00e9n\u00e9raux des cotisations : et en 2026 ? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_reformeallegement.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au 1er janvier 2026, les all\u00e8gements g\u00e9n\u00e9raux de cotisations patronales changent de logique : on sort d\u2019un empilement de dispositifs pour basculer vers une r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive d\u00e9sormais unique aussi appel\u00e9e RGCP. Voil\u00e0 qui m\u00e9rite quelques pr\u00e9cisions\u2026<\/p>\n","protected":false},"author":0,"featured_media":12994,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-12993","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\u00e9forme des all\u00e9gements g\u00e9n\u00e9raux des cotisations : et 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\/reforme-des-allegements-generaux-des-cotisations-et-en-2026\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme des all\u00e9gements g\u00e9n\u00e9raux des cotisations : et en 2026 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Au 1er janvier 2026, les all\u00e8gements g\u00e9n\u00e9raux de cotisations patronales changent de logique : on sort d\u2019un empilement de dispositifs pour basculer vers une r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive d\u00e9sormais unique aussi appel\u00e9e RGCP. 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