{"id":5631,"date":"2022-03-29T05:48:00","date_gmt":"2022-03-29T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-de-cotisations-sociales-au-titre-des-heures-supplementaires-des-precisions\/"},"modified":"2022-03-29T05:48:00","modified_gmt":"2022-03-29T03:48:00","slug":"reduction-de-cotisations-sociales-au-titre-des-heures-supplementaires-des-precisions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-de-cotisations-sociales-au-titre-des-heures-supplementaires-des-precisions\/","title":{"rendered":"R\u00e9duction de cotisations sociales au titre des heures suppl\u00e9mentaires : des pr\u00e9cisions"},"content":{"rendered":"<p >Des pr\u00e9cisions sur les r\u00e9ductions de cotisations salariales au titre des heures suppl\u00e9mentaires et compl\u00e9mentaires viennent d\u2019\u00eatre apport\u00e9es par l\u2019administration. Concr\u00e8tement, qu\u2019est-ce qui change ?<\/p>\n<div>\n<h2> Des pr\u00e9cisions techniques\u2026<\/h2>\n<p>Pour rappel, le 1er f\u00e9vrier 2022, une nouvelle rubrique concernant les r\u00e9ductions de cotisations salariales au titre des heures suppl\u00e9mentaires ou compl\u00e9mentaires a \u00e9t\u00e9 int\u00e9gr\u00e9e dans le Boss (bulletin officiel de la S\u00e9curit\u00e9 sociale).<\/p>\n<p>Celle-ci a r\u00e9cemment fait l\u2019objet de plusieurs mises \u00e0 jour. Ainsi, il est notamment pr\u00e9vu :<\/p>\n<ul>\n<li>qu\u2019en cas d\u2019absence du salari\u00e9 avec maintien partiel ou sans maintien de la r\u00e9mun\u00e9ration, les heures suppl\u00e9mentaires dites \u00ab structurelles \u00bb ne sont pas prises en compte pour le calcul de la d\u00e9duction forfaitaire patronale, \u00e0 l&#8217;inverse de la r\u00e9duction de cotisations salariales ;<\/li>\n<li>qu\u2019il ne peut y avoir d\u2019heures suppl\u00e9mentaires dites \u00ab structurelles \u00bb dans le cas d\u2019un contrat en temps partiel ou d\u2019un contrat en temps partiel th\u00e9rapeutique ;<\/li>\n<li>que la r\u00e9duction de cotisations est, comme la d\u00e9duction forfaitaire patronale, conditionn\u00e9e au respect par l\u2019employeur des dispositions l\u00e9gales et conventionnelles relatives \u00e0 la dur\u00e9e de travail ;<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Mise \u00e0 jour du bulletin officiel de la S\u00e9curit\u00e9 sociale (BOSS), du 11 mars 2022<\/p>\n<p><a title=\"R\u00e9duction de cotisations sociales au titre des heures suppl\u00e9mentaires : des pr\u00e9cisions\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-de-cotisations-sociales-au-titre-des-heures-supplementaires-des-precisions\" rel=\"nofollow noopener\" target=\"_blank\">R\u00e9duction de cotisations sociales au titre des heures suppl\u00e9mentaires : des pr\u00e9cisions<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/cotisation.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des pr\u00e9cisions sur les r\u00e9ductions de cotisations salariales au titre des heures suppl\u00e9mentaires et compl\u00e9mentaires viennent d\u2019\u00eatre apport\u00e9es par l\u2019administration. Concr\u00e8tement, qu\u2019est-ce qui change ?<\/p>\n","protected":false},"author":0,"featured_media":5632,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-5631","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 de cotisations sociales au titre des heures suppl\u00e9mentaires : des pr\u00e9cisions - 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-de-cotisations-sociales-au-titre-des-heures-supplementaires-des-precisions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction de cotisations sociales au titre des heures suppl\u00e9mentaires : des pr\u00e9cisions - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Des pr\u00e9cisions sur les r\u00e9ductions de cotisations salariales au titre des heures suppl\u00e9mentaires et compl\u00e9mentaires viennent d\u2019\u00eatre apport\u00e9es par l\u2019administration. 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