{"id":7510,"date":"2023-02-14T05:55:00","date_gmt":"2023-02-14T04:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/"},"modified":"2023-02-14T05:55:00","modified_gmt":"2023-02-14T04:55:00","slug":"bulletin-de-paie-le-montant-net-social-quest-ce-que-cest","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/","title":{"rendered":"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ?"},"content":{"rendered":"<p >Une nouvelle rubrique devra bient\u00f4t appara\u00eetre sur les bulletins de paie des salari\u00e9s : \u00ab le montant net social \u00bb, d\u00e9fini comme le revenu net apr\u00e8s d\u00e9duction de l\u2019ensemble des pr\u00e9l\u00e8vements sociaux obligatoires. Pour quelle raison cette nouvelle rubrique a-t-elle \u00e9t\u00e9 cr\u00e9\u00e9e ? \u00c0 quelle date doit-elle appara\u00eetre sur le bulletin de paie ? Quelles sont les modalit\u00e9s d\u2019application ?<\/p>\n<div>\n<h2>1er juillet 2023 : le montant net social devra figurer sur le bulletin de paie<\/h2>\n<p>Le montant net social correspond au revenu net apr\u00e8s d\u00e9duction de l\u2019ensemble des pr\u00e9l\u00e8vements sociaux obligatoires.<\/p>\n<p>Ce montant net social est habituellement d\u00e9clar\u00e9 pour b\u00e9n\u00e9ficier de certains compl\u00e9ments de revenus (prime d\u2019activit\u00e9, RSA, etc.). Or son calcul n\u2019\u00e9tait pas ais\u00e9 pour les allocataires de ces prestations.<\/p>\n<p>Raison pour laquelle le Gouvernement a d\u00e9cid\u00e9 d\u2019imposer aux employeurs de faire figurer ce montant sur le bulletin de paie et ce, d\u00e8s le 1er juillet 2023.<\/p>\n<p>Puis, \u00e0 compter de 2024, les employeurs auront l\u2019obligation de d\u00e9clarer ce montant net social aux administrations, via la DSN.<\/p>\n<p>En outre, d\u2019autres clarifications sont \u00e9galement apport\u00e9es aux bulletins de paie, toujours \u00e0 compter du 1er juillet 2023 :<\/p>\n<ul>\n<li>cr\u00e9ation de la rubrique \u00ab cotisations et contributions sociales facultatives \u00bb, qui permet une s\u00e9paration des cotisations sociales obligatoires communes aux salari\u00e9s et des cotisations \u00e0 des r\u00e9gimes facultatifs ;<\/li>\n<li>cr\u00e9ation de la rubrique \u00ab remboursements et d\u00e9ductions diverses \u00bb dans laquelle sont notamment int\u00e9gr\u00e9s les frais de transport, les titres-restaurant, les ch\u00e8ques-vacances, etc. ;<\/li>\n<li>harmonisation de l\u2019affichage de certains avantages, remboursements ou d\u00e9ductions : c\u2019est ainsi le cas pour la cat\u00e9gorie \u00ab exon\u00e9rations et all\u00e8gements de cotisations \u00bb ;<\/li>\n<li>suppression de certaines informations.<\/li>\n<\/ul>\n<p>Enfin, notez que pour la mise en \u0153uvre pratique de ces nouveaut\u00e9s, une <a href=\"https:\/\/travail-emploi.gouv.fr\/droit-du-travail\/la-remuneration\/article\/le-montant-net-social-sur-le-bulletin-de-paie-foire-aux-questions\" target=\"_blank\" rel=\"noopener\">foire aux questions<\/a> est mise \u00e0 disposition des employeurs, mais aussi des salari\u00e9s.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> :<\/p>\n<ul>\n<li>Arr\u00eat\u00e9 du 31 janvier 2023 modifiant l&#8217;arr\u00eat\u00e9 du 25 f\u00e9vrier 2016 fixant les libell\u00e9s, l&#8217;ordre et le regroupement des informations figurant sur le bulletin de paie mentionn\u00e9es \u00e0 l&#8217;article R. 3243-2 du code du travail<\/li>\n<li>Actualit\u00e9 du Bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS) du 7 f\u00e9vrier 2023<\/li>\n<li>Foire aux questions \u00ab Le montant net social sur le bulletin de paie : foire aux questions \u00bb du Minist\u00e8re du Travail, du Plein emploi et de l\u2019Insertion du 7 f\u00e9vrier 2023<\/li>\n<\/ul>\n<p><a title=\"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\" rel=\"nofollow noopener\" target=\"_blank\">Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ? <\/a>\u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/bulletindepaie.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une nouvelle rubrique devra bient\u00f4t appara\u00eetre sur les bulletins de paie des salari\u00e9s : \u00ab le montant net social \u00bb, d\u00e9fini comme le revenu net apr\u00e8s d\u00e9duction de l\u2019ensemble des pr\u00e9l\u00e8vements sociaux obligatoires. Pour quelle raison cette nouvelle rubrique a-t-elle \u00e9t\u00e9 cr\u00e9\u00e9e ? \u00c0 quelle date doit-elle appara\u00eetre sur le bulletin de paie ? Quelles sont les modalit\u00e9s d\u2019application ?<\/p>\n","protected":false},"author":0,"featured_media":7022,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-7510","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>Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ? - 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\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une nouvelle rubrique devra bient\u00f4t appara\u00eetre sur les bulletins de paie des salari\u00e9s : \u00ab le montant net social \u00bb, d\u00e9fini comme le revenu net apr\u00e8s d\u00e9duction de l\u2019ensemble des pr\u00e9l\u00e8vements sociaux obligatoires. Pour quelle raison cette nouvelle rubrique a-t-elle \u00e9t\u00e9 cr\u00e9\u00e9e ? \u00c0 quelle date doit-elle appara\u00eetre sur le bulletin de paie ? Quelles sont les modalit\u00e9s d\u2019application ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-14T04:55:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ?\",\"datePublished\":\"2023-02-14T04:55:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/\"},\"wordCount\":427,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg\",\"articleSection\":[\"Actu Sociale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/\",\"name\":\"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ? - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg\",\"datePublished\":\"2023-02-14T04:55:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ? - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/","og_locale":"de_DE","og_type":"article","og_title":"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ? - Cabinet Magar","og_description":"Une nouvelle rubrique devra bient\u00f4t appara\u00eetre sur les bulletins de paie des salari\u00e9s : \u00ab le montant net social \u00bb, d\u00e9fini comme le revenu net apr\u00e8s d\u00e9duction de l\u2019ensemble des pr\u00e9l\u00e8vements sociaux obligatoires. Pour quelle raison cette nouvelle rubrique a-t-elle \u00e9t\u00e9 cr\u00e9\u00e9e ? \u00c0 quelle date doit-elle appara\u00eetre sur le bulletin de paie ? Quelles sont les modalit\u00e9s d\u2019application ?","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/","og_site_name":"Cabinet Magar","article_published_time":"2023-02-14T04:55:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/"},"author":{"name":"","@id":""},"headline":"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ?","datePublished":"2023-02-14T04:55:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/"},"wordCount":427,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg","articleSection":["Actu Sociale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/","name":"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ? - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg","datePublished":"2023-02-14T04:55:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/bulletindepaie.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/bulletin-de-paie-le-montant-net-social-quest-ce-que-cest\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Bulletin de paie : le montant net social, qu\u2019est-ce que c\u2019est ?"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=7510"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7510\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/7022"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=7510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=7510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=7510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}