{"id":6429,"date":"2022-09-01T05:45:00","date_gmt":"2022-09-01T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/lfr-2022-une-possibilite-de-renonciation-aux-rtt\/"},"modified":"2022-09-01T05:45:00","modified_gmt":"2022-09-01T03:45:00","slug":"lfr-2022-une-possibilite-de-renonciation-aux-rtt","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/lfr-2022-une-possibilite-de-renonciation-aux-rtt\/","title":{"rendered":"LFR 2022 : une possibilit\u00e9 de renonciation aux RTT ?"},"content":{"rendered":"<p >Dor\u00e9navant, dans toutes les entreprises, les salari\u00e9s vont pouvoir renoncer \u00e0 tout ou partie des journ\u00e9es ou demi-journ\u00e9es de RTT acquises au titre des p\u00e9riodes post\u00e9rieures au 1er janvier 2022 et jusqu\u2019au 31 d\u00e9cembre 2025, sous r\u00e9serve du respect de certaines conditions. Lesquelles ? Et pour quelles cons\u00e9quences ?<\/p>\n<div>\n<h2> Renonciation aux RTT : une possibilit\u00e9 sous conditions<\/h2>\n<p>Dans toutes les entreprises, quelle que soit leur taille, et par d\u00e9rogation aux stipulations conventionnelles applicables (dans l\u2019entreprise, l\u2019\u00e9tablissement ou la branche), les salari\u00e9s peuvent renoncer \u00e0 tout ou partie des journ\u00e9es ou demi-journ\u00e9es de RTT acquises au titre des p\u00e9riodes post\u00e9rieures au 1er janvier 2022 et jusqu\u2019au 31 d\u00e9cembre 2025.<\/p>\n<p>Les journ\u00e9es ou demi-journ\u00e9es concern\u00e9es sont celles acquises en application d\u2019une convention ou d\u2019un accord collectif instituant un dispositif de r\u00e9duction du temps de travail, ou celles acquises en application d\u2019un dispositif de jours de repos conventionnels mis en place sur une p\u00e9riode de r\u00e9f\u00e9rence sup\u00e9rieure \u00e0 la semaine.<\/p>\n<p>Pour en b\u00e9n\u00e9ficier, les salari\u00e9s doivent formuler une demande en ce sens et obtenir l\u2019accord de leur employeur.<\/p>\n<p>Une fois la demande accept\u00e9e, les demi-journ\u00e9es ou journ\u00e9es travaill\u00e9es donnent lieu \u00e0 une majoration de salaire au moins \u00e9gale au taux de majoration de la 1\u00e8re heure suppl\u00e9mentaire applicable \u00e0 l\u2019entreprise.<\/p>\n<p>Notez toutefois que les heures qui correspondent \u00e0 ces journ\u00e9es ou demi-journ\u00e9es travaill\u00e9es ne s\u2019imputent pas sur le contingent l\u00e9gal ou conventionnel d\u2019heures suppl\u00e9mentaires.<\/p>\n<p>Les r\u00e9mun\u00e9rations vers\u00e9es au titre de ces demi-journ\u00e9es et journ\u00e9es travaill\u00e9es ouvrent droit \u00e0 des avantages fiscaux et sociaux applicables aux heures suppl\u00e9mentaires et compl\u00e9mentaires, \u00e0 savoir :<\/p>\n<ul>\n<li>r\u00e9duction de cotisations salariales ;<\/li>\n<li>d\u00e9duction forfaitaire de cotisations patronales ;<\/li>\n<li>exon\u00e9ration d\u2019imp\u00f4t sur le revenu (IR).<\/li>\n<\/ul>\n<p>Notez que le montant des r\u00e9mun\u00e9rations exon\u00e9r\u00e9es d\u2019IR dans ce cadre est pris en compte pour appr\u00e9cier la limite annuelle d\u2019exon\u00e9ration de 7 500 \u20ac et inclus dans le montant du revenu fiscal de r\u00e9f\u00e9rence.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Loi de finances rectificative du 16 ao\u00fbt 2022, n\u00b0 2022-1157 (article 5)<\/p>\n<p><a title=\"LFR 2022 : une possibilit\u00e9 de renonciation aux RTT ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/lfr-2022-une-possibilite-de-renonciation-aux-rtt\" rel=\"nofollow noopener\" target=\"_blank\">LFR 2022 : une possibilit\u00e9 de renonciation aux RTT ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/congesabbatique.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dor\u00e9navant, dans toutes les entreprises, les salari\u00e9s vont pouvoir renoncer \u00e0 tout ou partie des journ\u00e9es ou demi-journ\u00e9es de RTT acquises au titre des p\u00e9riodes post\u00e9rieures au 1er janvier 2022 et jusqu\u2019au 31 d\u00e9cembre 2025, sous r\u00e9serve du respect de certaines conditions. Lesquelles ? Et pour quelles cons\u00e9quences ?<\/p>\n","protected":false},"author":0,"featured_media":6430,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-6429","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>LFR 2022 : une possibilit\u00e9 de renonciation aux RTT ? - 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-une-possibilite-de-renonciation-aux-rtt\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LFR 2022 : une possibilit\u00e9 de renonciation aux RTT ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dor\u00e9navant, dans toutes les entreprises, les salari\u00e9s vont pouvoir renoncer \u00e0 tout ou partie des journ\u00e9es ou demi-journ\u00e9es de RTT acquises au titre des p\u00e9riodes post\u00e9rieures au 1er janvier 2022 et jusqu\u2019au 31 d\u00e9cembre 2025, sous r\u00e9serve du respect de certaines conditions. 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