{"id":12402,"date":"2019-10-11T11:40:49","date_gmt":"2019-10-11T09:40:49","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=12402"},"modified":"2019-10-11T12:15:05","modified_gmt":"2019-10-11T10:15:05","slug":"reduction-generale-cotisations-patronales-extension-cotisations-assurance-chomage","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/10\/11\/reduction-generale-cotisations-patronales-extension-cotisations-assurance-chomage\/","title":{"rendered":"R\u00e9duction g\u00e9n\u00e9rale de cotisations patronales : extension aux cotisations d\u2019assurance ch\u00f4mage au 1er\/10\/2019"},"content":{"rendered":"\n<p>La <strong>r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales<\/strong> sur les r\u00e9mun\u00e9rations inf\u00e9rieures ou \u00e9gales \u00e0 1,6 SMIC &nbsp;verra son calcul \u00e9tendu aux contributions patronales d\u2019assurance ch\u00f4mage \u00e0 compter du 1<sup>er<\/sup>&nbsp;octobre 2019.<\/p>\n\n\n\n<p>La loi de financement de la s\u00e9curit\u00e9 sociale pour 2019 avait \u00e9tendu la r\u00e9duction g\u00e9n\u00e9rale de cotisations au 1<sup>er<\/sup>&nbsp;janvier 2019 aux <strong>contributions patronales AGIRC-ARRCO<\/strong>, qui repr\u00e9sentent pour le cas g\u00e9n\u00e9ral 6,01 points au niveau du SMIC (4,72&nbsp;% de retraite AGIRC-ARRCO + 1,29 % de contribution d\u2019\u00e9quilibre g\u00e9n\u00e9ral) <\/p>\n\n\n\n<p>Par <strong>exception<\/strong>,\nla r\u00e9duction s\u2019appliquer d\u00e9j\u00e0 en p\u00e9rim\u00e8tre complet, (en incluant l\u2019AGIRC-ARRCO\net l\u2019assurance ch\u00f4mage, d\u00e8s le 1<sup>er<\/sup>&nbsp;janvier 2019) pour des\ncontrats sp\u00e9cifiques (ex.&nbsp;: contrats d\u2019apprentissage du secteur priv\u00e9), <\/p>\n\n\n\n<h2 style=\"color:#d10016;\"><strong>Formule de calcul au 1<sup>er<\/sup>&nbsp;octobre\n2019<\/strong><\/h2>\n\n\n\n<p>Pour les contrats qui rel\u00e8vent de\nl\u2019extension de la r\u00e9duction aux cotisations d\u2019assurance ch\u00f4mage au 1<sup>er<\/sup>&nbsp;octobre\n2019, <strong>deux formules de calcul<\/strong> du coefficient de la r\u00e9duction\nsur l\u2019ann\u00e9e 2019 sont applicables (d\u00e9cret <a href=\"https:\/\/rfpaye.grouperf.com\/lien_spad\/?base=JORF&amp;orig=REVUE_RF_FH&amp;date=2018-12-28&amp;numero=2018-1356%20&amp;etat_initial=JORFTEXT000037884638&amp;etat_maj=LEGITEXT000038004952\" target=\"_blank\" rel=\"noreferrer noopener\">2018-1356 <\/a>du 28 d\u00e9cembre 2018, art. 4, JO du 30 ; instr. DSS\/5B\n2019-141 du 19 juin 2019, Q\/R n\u00b0 2.10) :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>un coefficient \u00ab <strong>de base<\/strong>&nbsp;\u00bb couvrant la r\u00e9mun\u00e9ration de toute l\u2019ann\u00e9e 2019, d\u00e9termin\u00e9 selon une formule de calcul correspondant au p\u00e9rim\u00e8tre de la r\u00e9duction g\u00e9n\u00e9rale \u00e9largi aux seules contributions patronales AGIRC-ARRCO&nbsp;: dans le cas g\u00e9n\u00e9ral, le param\u00e8tre T est de 0,2809 ou 0,2849 selon que l\u2019employeur est soumis au FNAL de 0,10&nbsp;% ou 0,50&nbsp;%&nbsp;;<\/li><li>un coefficient <strong>compl\u00e9mentaire<\/strong> (calcul\u00e9 \u00e0 partir d\u2019un param\u00e8tre T de 0,0405) pour les r\u00e9mun\u00e9rations des p\u00e9riodes d\u2019emploi allant du 1<sup>er<\/sup>&nbsp;octobre 2019 au 31&nbsp;d\u00e9cembre 2019, afin de tenir compte de l\u2019\u00e9largissement aux cotisations ch\u00f4mage.<\/li><\/ul>\n\n\n\n<p>Pour ces deux calculs, c\u2019est la\nr\u00e9mun\u00e9ration annuelle du salari\u00e9 qu\u2019il faut prendre en compte pour calculer les\ncoefficients de la r\u00e9duction.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Exemple&nbsp;:<\/h4>\n\n\n\n<p>Soit un salari\u00e9 (temps plein)\npercevant 1800 par mois en 2019 avec un 13<sup>\u00e8me<\/sup> mois vers\u00e9 sur le mois\nde d\u00e9cembre. (Entreprise de plus de 20 salari\u00e9s)<\/p>\n\n\n\n<p>Dans ce cas, le calcul de base\nest le suivant&nbsp;: (0,2849\/0,60) *(1,60*(18255\/23400)-1)=0,1179<\/p>\n\n\n\n<p>0,1179*23400=2758,86 \u20ac<\/p>\n\n\n\n<p>Le coefficient compl\u00e9mentaire\nconduira au calcul suivant&nbsp;: (0,0405\/0,60) *(1,60*(18255\/23400)-1)=0,0168<\/p>\n\n\n\n<p>0,0168*=120,96 \u20ac<\/p>\n\n\n\n<h2 style=\"color:#d10016;\"><strong>CTP applicables en\nDSN<\/strong><\/h2>\n\n\n\n<p>Pour les p\u00e9riodes d\u2019emploi \u00e0\npartir d\u2019octobre&nbsp;2019, les employeurs concern\u00e9s par l\u2019extension \u00e0\nl\u2019assurance ch\u00f4mage \u00e0 cette date devront utiliser les CTP 668 et 669 (r\u00e9duction\n\u00e9tendue \u00e0 l\u2019AGIRC-ARRCO et \u00e0 l\u2019assurance ch\u00f4mage), \u00e0 la place des CTP 671 et\n801 utilis\u00e9s sur le d\u00e9but 2019 (r\u00e9duction \u00e9tendue aux seules contributions\nAGIRC-ARRCO).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales sur les r\u00e9mun\u00e9rations inf\u00e9rieures ou \u00e9gales \u00e0 1,6 SMIC &nbsp;verra son calcul \u00e9tendu aux contributions patronales d\u2019assurance ch\u00f4mage \u00e0 compter du 1er&nbsp;octobre 2019. La loi de financement de la s\u00e9curit\u00e9 sociale pour 2019 avait \u00e9tendu la r\u00e9duction g\u00e9n\u00e9rale de cotisations au 1er&nbsp;janvier 2019 aux contributions patronales AGIRC-ARRCO, qui repr\u00e9sentent [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[8],"tags":[477,1777],"class_list":["post-12402","post","type-post","status-publish","format-quote","hentry","category-paie-et-administration-du-personnel","tag-assurance-chomage","tag-cotisations-patronales","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9duction g\u00e9n\u00e9rale de cotisations patronales : extension aux cotisations d\u2019assurance ch\u00f4mage au 1er\/10\/2019 - Le Blog GERESO<\/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.gereso.com\/actualites\/2019\/10\/11\/reduction-generale-cotisations-patronales-extension-cotisations-assurance-chomage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction g\u00e9n\u00e9rale de cotisations patronales : extension aux cotisations d\u2019assurance ch\u00f4mage au 1er\/10\/2019 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales sur les r\u00e9mun\u00e9rations inf\u00e9rieures ou \u00e9gales \u00e0 1,6 SMIC &nbsp;verra son calcul \u00e9tendu aux contributions patronales d\u2019assurance ch\u00f4mage \u00e0 compter du 1er&nbsp;octobre 2019. La loi de financement de la s\u00e9curit\u00e9 sociale pour 2019 avait \u00e9tendu la r\u00e9duction g\u00e9n\u00e9rale de cotisations au 1er&nbsp;janvier 2019 aux contributions patronales AGIRC-ARRCO, qui repr\u00e9sentent [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2019\/10\/11\/reduction-generale-cotisations-patronales-extension-cotisations-assurance-chomage\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-11T09:40:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-10-11T10:15:05+00:00\" \/>\n<meta name=\"author\" content=\"Antoine Fonteneau\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2019\/10\/11\/reduction-generale-cotisations-patronales-extension-cotisations-assurance-chomage\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2019\/10\/11\/reduction-generale-cotisations-patronales-extension-cotisations-assurance-chomage\/\",\"name\":\"R\u00e9duction g\u00e9n\u00e9rale de cotisations patronales : extension aux cotisations d\u2019assurance ch\u00f4mage au 1er\/10\/2019 - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2019-10-11T09:40:49+00:00\",\"dateModified\":\"2019-10-11T10:15:05+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/2a6dc3e8f9f347596998055f6bbab371\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2019\/10\/11\/reduction-generale-cotisations-patronales-extension-cotisations-assurance-chomage\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2019\/10\/11\/reduction-generale-cotisations-patronales-extension-cotisations-assurance-chomage\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2019\/10\/11\/reduction-generale-cotisations-patronales-extension-cotisations-assurance-chomage\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"R\u00e9duction g\u00e9n\u00e9rale de cotisations patronales : extension aux cotisations d\u2019assurance ch\u00f4mage au 1er\/10\/2019\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/2a6dc3e8f9f347596998055f6bbab371\",\"name\":\"Antoine Fonteneau\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2012\/04\/antoine-fonteneau-1-144x144.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2012\/04\/antoine-fonteneau-1-144x144.jpg\",\"caption\":\"Antoine Fonteneau\"},\"description\":\"Juriste en droit social. 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