{"id":7134,"date":"2022-12-07T05:45:00","date_gmt":"2022-12-07T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/activite-partielle-et-regime-social-des-indemnites-complementaires-des-nouveautes\/"},"modified":"2022-12-07T05:45:00","modified_gmt":"2022-12-07T04:45:00","slug":"activite-partielle-et-regime-social-des-indemnites-complementaires-des-nouveautes","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/activite-partielle-et-regime-social-des-indemnites-complementaires-des-nouveautes\/","title":{"rendered":"Activit\u00e9 partielle et r\u00e9gime social des indemnit\u00e9s compl\u00e9mentaires : des nouveaut\u00e9s !"},"content":{"rendered":"<p >En sus de l\u2019indemnit\u00e9 d\u2019activit\u00e9 partielle l\u00e9galement pr\u00e9vue, l\u2019employeur peut d\u00e9cider de verser une indemnit\u00e9 compl\u00e9mentaire \u00e0 son salari\u00e9, afin de lui assurer un meilleur niveau d\u2019indemnisation, voire un maintien de salaire. \u00c0 compter du 1er janvier 2023, des changements sont \u00e0 pr\u00e9voir concernant le r\u00e9gime social de ces indemnit\u00e9s compl\u00e9mentaires. Quels sont-ils ?<\/p>\n<div>\n<h2> Un nouveau r\u00e9gime social d\u00e8s le 1er janvier 2023 !<\/h2>\n<p>Pour rappel, lorsque l\u2019employeur d\u00e9cide de placer ses salari\u00e9s en activit\u00e9 partielle, il doit leur verser une indemnit\u00e9 d\u2019activit\u00e9 partielle \u00e9gale, depuis le 1er ao\u00fbt 2022, \u00e0 60 % de la r\u00e9mun\u00e9ration brute du salari\u00e9, plafonn\u00e9e \u00e0 4,5 Smic.<\/p>\n<p>Afin d\u2019assurer un maintien de salaire ou un meilleur niveau d\u2019indemnisation, il peut d\u00e9cider de verser une indemnit\u00e9 compl\u00e9mentaire, en application d\u2019un accord collectif ou d\u2019une d\u00e9cision unilat\u00e9rale.<\/p>\n<p>Pendant la crise sanitaire li\u00e9e \u00e0 la propagation de la Covid-19, ces indemnit\u00e9s compl\u00e9mentaires b\u00e9n\u00e9ficiaient d\u2019un r\u00e9gime social d\u00e9rogatoire. Ainsi, elles \u00e9taient :<\/p>\n<ul>\n<li>assujetties \u00e0 la contribution sociale g\u00e9n\u00e9ralis\u00e9e (CSG) applicable aux revenus de remplacement au taux de 6,2 % et \u00e0 la contribution pour le remboursement de la dette sociale (CRDS) au taux de 0,5 % ;<\/li>\n<li>exon\u00e9r\u00e9es de cotisations sociales, dans la limite de 3,15 Smic (en faisant la somme de ces indemnit\u00e9s avec les indemnit\u00e9s l\u00e9gales).<\/li>\n<\/ul>\n<p>La fin de ce r\u00e9gime d\u00e9rogatoire est pr\u00e9vue pour 31 d\u00e9cembre 2022.<\/p>\n<p>\u00c0 compter du 1er janvier 2023, les indemnit\u00e9s compl\u00e9mentaires aux indemnit\u00e9s d\u2019activit\u00e9 partielle seront donc soumises :<\/p>\n<ul>\n<li>\u00e0 la CSG au taux de 9,2% et \u00e0 la CRDS au taux de 0,5 % ;<\/li>\n<li>aux cotisations sociales d\u00e8s le 1er euro.<\/li>\n<\/ul>\n<p>Source : Communiqu\u00e9 de presse du Bulletin officiel de la S\u00e9curit\u00e9 sociale du 28 novembre 2022 : \u00ab Nouveau r\u00e9gime social des indemnit\u00e9s compl\u00e9mentaires d\u2019activit\u00e9 partielle \u00e0 compter du 1er janvier 2023 \u00bb<\/p>\n<p><a title=\"WebLex - Activit\u00e9 partielle et r\u00e9gime social des indemnit\u00e9s compl\u00e9mentaires : des nouveaut\u00e9s !\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/activite-partielle-et-regime-social-des-indemnites-complementaires-des-nouveautes\" rel=\"nofollow noopener\" target=\"_blank\">Activit\u00e9 partielle et r\u00e9gime social des indemnit\u00e9s compl\u00e9mentaires : des nouveaut\u00e9s !<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/argentbanque.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En sus de l\u2019indemnit\u00e9 d\u2019activit\u00e9 partielle l\u00e9galement pr\u00e9vue, l\u2019employeur peut d\u00e9cider de verser une indemnit\u00e9 compl\u00e9mentaire \u00e0 son salari\u00e9, afin de lui assurer un meilleur niveau d\u2019indemnisation, voire un maintien de salaire. \u00c0 compter du 1er janvier 2023, des changements sont \u00e0 pr\u00e9voir concernant le r\u00e9gime social de ces indemnit\u00e9s compl\u00e9mentaires. Quels sont-ils ?<\/p>\n","protected":false},"author":0,"featured_media":5707,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-7134","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>Activit\u00e9 partielle et r\u00e9gime social des indemnit\u00e9s compl\u00e9mentaires : des nouveaut\u00e9s ! - 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\/activite-partielle-et-regime-social-des-indemnites-complementaires-des-nouveautes\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Activit\u00e9 partielle et r\u00e9gime social des indemnit\u00e9s compl\u00e9mentaires : des nouveaut\u00e9s ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"En sus de l\u2019indemnit\u00e9 d\u2019activit\u00e9 partielle l\u00e9galement pr\u00e9vue, l\u2019employeur peut d\u00e9cider de verser une indemnit\u00e9 compl\u00e9mentaire \u00e0 son salari\u00e9, afin de lui assurer un meilleur niveau d\u2019indemnisation, voire un maintien de salaire. \u00c0 compter du 1er janvier 2023, des changements sont \u00e0 pr\u00e9voir concernant le r\u00e9gime social de ces indemnit\u00e9s compl\u00e9mentaires. 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