{"id":6413,"date":"2022-09-01T05:55:00","date_gmt":"2022-09-01T03:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/lfr-2022-et-heures-supplementaires-toujours-exonerees-dimpot\/"},"modified":"2022-09-01T05:55:00","modified_gmt":"2022-09-01T03:55:00","slug":"lfr-2022-et-heures-supplementaires-toujours-exonerees-dimpot","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/lfr-2022-et-heures-supplementaires-toujours-exonerees-dimpot\/","title":{"rendered":"LFR 2022 et heures suppl\u00e9mentaires : toujours exon\u00e9r\u00e9es d\u2019imp\u00f4t ?"},"content":{"rendered":"

Depuis le 1er janvier 2019, les heures suppl\u00e9mentaires et compl\u00e9mentaires \u00e9taient exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu, toutes conditions remplies, dans la limite de 5 000 \u20ac par an. Un seuil qui vient tout juste d\u2019\u00eatre revaloris\u00e9\u2026<\/p>\n

\n

Heures suppl\u00e9mentaires : un plafond d\u2019exon\u00e9ration revu et corrig\u00e9 !<\/h2>\n

Depuis le 1er janvier 2019, les heures suppl\u00e9mentaires et compl\u00e9mentaires (pour les salari\u00e9s \u00e0 temps partiel) b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur le revenu (IR) dans la limite de 5 000 \u20ac par an.<\/p>\n

Dans le cadre de la crise sanitaire li\u00e9e \u00e0 l\u2019\u00e9pid\u00e9mie de coronavirus, ce seuil a exceptionnellement \u00e9t\u00e9 r\u00e9hauss\u00e9 \u00e0 7 500 \u20ac pour les r\u00e9mun\u00e9rations, majorations et \u00e9l\u00e9ments de r\u00e9mun\u00e9rations vers\u00e9s \u00e0 raison des heures suppl\u00e9mentaires et compl\u00e9mentaires r\u00e9alis\u00e9es entre le 16 mars 2020 et le dernier jour de l\u2019\u00e9tat d\u2019urgence sanitaire, dans le cas o\u00f9 le plafond de 5 000 \u20ac \u00e9tait d\u00e9pass\u00e9.<\/p>\n

Ce rehaussement de seuil (7 500 \u20ac au lieu de 5 000 \u20ac) est d\u00e9sormais p\u00e9rennis\u00e9 et s\u2019appliquera pour toutes les heures suppl\u00e9mentaires et compl\u00e9mentaires r\u00e9alis\u00e9e depuis le 1er janvier 2022.<\/p>\n

Source<\/span> : Loi de finances rectificative du 16 ao\u00fbt 2022, n\u00b0 2022-1157 (article 4)<\/p>\n

LFR 2022 et heures suppl\u00e9mentaires : toujours exon\u00e9r\u00e9es d\u2019imp\u00f4t ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Depuis le 1er janvier 2019, les heures suppl\u00e9mentaires et compl\u00e9mentaires \u00e9taient exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu, toutes conditions remplies, dans la limite de 5 000 \u20ac par an. Un seuil qui vient tout juste d\u2019\u00eatre revaloris\u00e9\u2026<\/p>\n","protected":false},"author":0,"featured_media":6414,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6413","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nLFR 2022 et heures suppl\u00e9mentaires : toujours exon\u00e9r\u00e9es d\u2019imp\u00f4t ? - 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\/lfr-2022-et-heures-supplementaires-toujours-exonerees-dimpot\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LFR 2022 et heures suppl\u00e9mentaires : toujours exon\u00e9r\u00e9es d\u2019imp\u00f4t ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er janvier 2019, les heures suppl\u00e9mentaires et compl\u00e9mentaires \u00e9taient exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu, toutes conditions remplies, dans la limite de 5 000 \u20ac par an. 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