{"id":9761,"date":"2019-03-13T00:00:00","date_gmt":"2019-03-13T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/cotisation-heures-supplementaires-complementaire\/"},"modified":"2019-03-13T00:00:00","modified_gmt":"2019-03-13T00:00:00","slug":"cotisation-heures-supplementaires-complementaire","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/cotisation-heures-supplementaires-complementaire\/","title":{"rendered":"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ?"},"content":{"rendered":"<p>Tous les salari\u00e9s b\u00e9n\u00e9ficient d\u2019une r\u00e9duction des <strong>cotisations de retraite<\/strong> normalement dues sur la r\u00e9mun\u00e9ration des heures suppl\u00e9mentaires et compl\u00e9mentaires r\u00e9alis\u00e9es depuis le\u00a01<sup>er<\/sup>\u00a0janvier\u00a02019.<\/p>\n<h2 class=\"title\">Quel taux de r\u00e9duction\u00a0?<\/h2>\n<p>Le taux de la r\u00e9duction \u00e0 laquelle le salari\u00e9 a droit correspond \u00e0 la somme des taux de cotisations salariales de vieillesse de base et de retraite compl\u00e9mentaire qui sont effectivement \u00e0 sa charge. Toutefois, il ne peut pas d\u00e9passer\u00a011,31\u00a0%.<\/p>\n<p>Ce taux de\u00a011,31\u00a0% \u00e9quivaut aux <strong>cotisations d\u2019assurance vieillesse<\/strong> de base (6,90\u00a0%\u00a0+\u00a00,40\u00a0%) ainsi qu\u2019\u00e0 la cotisation de retraite compl\u00e9mentaire Agirc-Arrco (3,15\u00a0%) et \u00e0 la contribution d\u2019\u00e9quilibre g\u00e9n\u00e9ral (0,86\u00a0%) appliqu\u00e9es dans la limite du plafond de la S\u00e9curit\u00e9 sociale (tranche\u00a01).<\/p>\n<section>\n<ul>\n<li>En pratique :\u00a0pour un salari\u00e9 dont la r\u00e9mun\u00e9ration brute ne d\u00e9passe pas le plafond de la S\u00e9curit\u00e9 sociale, soit\u00a03\u00a0377\u00a0\u20ac par mois en\u00a02019, la r\u00e9mun\u00e9ration et les majorations de salaire dues pour les heures suppl\u00e9mentaires ou compl\u00e9mentaires sont, en principe, totalement exon\u00e9r\u00e9es de cotisations d\u2019<a title=\"Abeille &#038; Associ\u00e9s | Droit des assurances\" href=\"fr\/domaines-competences\/droit-assurances-responsabilites\">assurance<\/a> vieillesse de base et compl\u00e9mentaire.<\/li>\n<\/ul>\n<\/section>\n<p>Toutefois, pour certains salari\u00e9s, la somme des taux de <strong>cotisations salariales<\/strong> de vieillesse de base et de retraite compl\u00e9mentaire qui sont effectivement \u00e0 leur charge peut \u00eatre sup\u00e9rieure \u00e0\u00a011,31\u00a0%. Dans ce cas, le taux de la r\u00e9duction dont ils b\u00e9n\u00e9ficient est limit\u00e9 \u00e0\u00a011,31\u00a0%. C\u2019est le cas, par exemple, des salari\u00e9s dont la r\u00e9mun\u00e9ration d\u00e9passe le plafond de la S\u00e9curit\u00e9 sociale qui n\u2019ont donc droit qu\u2019\u00e0 une exon\u00e9ration partielle des cotisations.<\/p>\n<p>Pour d\u2019autres salari\u00e9s en revanche, cette somme peut \u00eatre inf\u00e9rieure \u00e0\u00a011,31\u00a0%. C\u2019est alors ce taux inf\u00e9rieur qui doit \u00eatre pris en compte pour calculer la r\u00e9duction.<\/p>\n<h3 class=\"title\">Calculer la r\u00e9duction<\/h3>\n<p>Pour calculer la r\u00e9duction de cotisations, il convient d\u2019appliquer le taux de\u00a011,31\u00a0% (ou un taux inf\u00e9rieur, le cas \u00e9ch\u00e9ant) sur la r\u00e9mun\u00e9ration et les majorations des <a title=\"Legifrance | D\u00e9cret sur la cotisation salariale\" href=\"https:\/\/www.legifrance.gouv.fr\/eli\/decret\/2019\/1\/24\/CPAS1901989D\/jo\/texte\" target=\"_blank\" rel=\"noopener\">heures suppl\u00e9mentaires ou compl\u00e9mentaires<\/a> effectu\u00e9es par le salari\u00e9.<\/p>\n<section>\n<ul>\n<li>Exemple :\u00a0un salari\u00e9 r\u00e9mun\u00e9r\u00e9 14\u00a0\u20ac de l\u2019heure effectue 8\u00a0heures suppl\u00e9mentaires major\u00e9es \u00e0\u00a025\u00a0% chacune. \u00c0 ce titre, il a donc droit \u00e0 une r\u00e9mun\u00e9ration de 140\u00a0\u20ac (14\u00a0x\u00a01,25\u00a0x\u00a08) et \u00e0 une r\u00e9duction de cotisations de\u00a015,83\u00a0\u20ac (140\u00a0x\u00a011,31\u00a0%).<\/li>\n<\/ul>\n<\/section>\n<p>Le montant de la r\u00e9duction \u00e0 laquelle le salari\u00e9 a droit est ensuite d\u00e9duit du montant des cotisations de retraite de base qui sont dues pour la totalit\u00e9 de sa r\u00e9mun\u00e9ration.<\/p>\n<blockquote><p>Pour plus d&#8217;informations, n&#8217;h\u00e9sitez pas \u00e0 <a title=\"Contactez-nous\" href=\"fr\/contact\">contacter le cabinet Abeille &#038; Associ\u00e9s<\/a>.<\/p><\/blockquote>\n<p><span style=\"font-size: 8pt;\"><cite class=\"reference\">Article publi\u00e9 le\u00a0<time>13 mars 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/cite><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le d&eacute;but de l&rsquo;ann&eacute;e, il est appliqu&eacute; sur la <strong>r&eacute;mun&eacute;ration des heures suppl&eacute;mentaires<\/strong> et compl&eacute;mentaires une r&eacute;duction de la part salariale des cotisations d&rsquo;assurance vieillesse.<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9761","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ? | Abeille Avocats<\/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:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ? | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"Depuis le d&eacute;but de l&rsquo;ann&eacute;e, il est appliqu&eacute; sur la r&eacute;mun&eacute;ration des heures suppl&eacute;mentaires et compl&eacute;mentaires une r&eacute;duction de la part salariale des cotisations d&rsquo;assurance vieillesse.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/\" \/>\n<meta property=\"og:site_name\" content=\"Abeille Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-13T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"boqrchi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"boqrchi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/\"},\"author\":{\"name\":\"boqrchi\",\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7\"},\"headline\":\"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ?\",\"datePublished\":\"2019-03-13T00:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/\"},\"wordCount\":448,\"commentCount\":0,\"articleSection\":[\"Juridiques\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/\",\"url\":\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/\",\"name\":\"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ? | Abeille Avocats\",\"isPartOf\":{\"@id\":\"https:\/\/abeille.law\/#website\"},\"datePublished\":\"2019-03-13T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7\"},\"breadcrumb\":{\"@id\":\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/abeille.law\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/abeille.law\/#website\",\"url\":\"https:\/\/abeille.law\/\",\"name\":\"Abeille Avocats\",\"description\":\"\",\"alternateName\":\"Abeille Avocats\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/abeille.law\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7\",\"name\":\"boqrchi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/ad241171b52f45b0bfb3042f6a0a3294.jpg?ver=1779382730\",\"contentUrl\":\"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/ad241171b52f45b0bfb3042f6a0a3294.jpg?ver=1779382730\",\"caption\":\"boqrchi\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ? | Abeille Avocats","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:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/","og_locale":"en_US","og_type":"article","og_title":"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ? | Abeille Avocats","og_description":"Depuis le d&eacute;but de l&rsquo;ann&eacute;e, il est appliqu&eacute; sur la r&eacute;mun&eacute;ration des heures suppl&eacute;mentaires et compl&eacute;mentaires une r&eacute;duction de la part salariale des cotisations d&rsquo;assurance vieillesse.","og_url":"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/","og_site_name":"Abeille Avocats","article_published_time":"2019-03-13T00:00:00+00:00","author":"boqrchi","twitter_card":"summary_large_image","twitter_misc":{"Written by":"boqrchi","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/#article","isPartOf":{"@id":"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/"},"author":{"name":"boqrchi","@id":"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7"},"headline":"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ?","datePublished":"2019-03-13T00:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/"},"wordCount":448,"commentCount":0,"articleSection":["Juridiques"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/","url":"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/","name":"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ? | Abeille Avocats","isPartOf":{"@id":"https:\/\/abeille.law\/#website"},"datePublished":"2019-03-13T00:00:00+00:00","author":{"@id":"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7"},"breadcrumb":{"@id":"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/abeille.law\/cotisation-heures-supplementaires-complementaire\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/abeille.law\/en\/"},{"@type":"ListItem","position":2,"name":"Comment fonctionne la r\u00e9duction de cotisations sur les heures suppl\u00e9mentaires ?"}]},{"@type":"WebSite","@id":"https:\/\/abeille.law\/#website","url":"https:\/\/abeille.law\/","name":"Abeille Avocats","description":"","alternateName":"Abeille Avocats","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/abeille.law\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7","name":"boqrchi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/abeille.law\/#\/schema\/person\/image\/","url":"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/ad241171b52f45b0bfb3042f6a0a3294.jpg?ver=1779382730","contentUrl":"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/ad241171b52f45b0bfb3042f6a0a3294.jpg?ver=1779382730","caption":"boqrchi"}}]}},"_links":{"self":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/posts\/9761","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/comments?post=9761"}],"version-history":[{"count":0,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/posts\/9761\/revisions"}],"wp:attachment":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/media?parent=9761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/categories?post=9761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/tags?post=9761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}