{"id":1587,"date":"2010-02-18T00:00:00","date_gmt":"2010-02-17T22:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/2010\/02\/pratique-2010-epargne-salariale\/"},"modified":"2010-02-18T00:00:00","modified_gmt":"2010-02-17T22:00:00","slug":"pratique-2010-epargne-salariale","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2010\/02\/18\/pratique-2010-epargne-salariale\/","title":{"rendered":"Pratique 2010 – Epargne salariale"},"content":{"rendered":"\n

Droit du travail, Paie, Protection sociale, \u00c9pargne salariale. Quelles nouveaut\u00e9s cette ann\u00e9e pour les PME-PMI ?<\/p>\n

Notreconsultante en paie et droit social, Amandine LECOMTE, vous aide \u00e0 devenirincollable sur tous les dossiers qui font l’agenda en 2010 !<\/p>\n

Augmentation du forfait social, contribution sp\u00e9cifique sur lesretraites chapeaux… Retrouvez toute l’actualit\u00e9 en \u00e9pargne salarialesous forme defiche pratique.<\/p>\n

L’augmentation du forfait social<\/h3>\n

Contribution patronale de 2% sur <\/span><\/p>\n

  • la participation<\/li>\n
  • l’int\u00e9ressement<\/li>\n
  • la prime exceptionnelle d’int\u00e9ressement<\/li>\n
  • les abondements de l’employeur aux plans d ‘\u00e9pargne d’ entreprise<\/li>\n
  • les contributions patronales aux r\u00e9gimes de retraite suppl\u00e9mentaire<\/li>\n

    Passage \u00e0 4% et extension du champ d’application<\/span><\/p>\n

  • Aux dispositifs de participation, d’int\u00e9ressement, de plans d’\u00e9pargne et de retraite suppl\u00e9mentaire b\u00e9n\u00e9ficiant aux chefs d’entreprise, pr\u00e9sidents, directeurs g\u00e9n\u00e9raux, g\u00e9rants ou membres du directoire, ainsi qu’au conjoint du chef d’entreprise ayant le statut de conjoint collaborateur ou associ\u00e9, dans les entreprises dont l’effectif habituel est compris entre un et 250 salari\u00e9s <\/li>\n
  • Aux jetons de pr\u00e9sence et aux r\u00e9mun\u00e9rations exceptionnelles pour des mandats ou missions vers\u00e9s aux administrateurs et membres du conseil de surveillance de soci\u00e9t\u00e9s anonymes. <\/li>\n

    L’augmentation des contributions sur les retraites \u00ab\u00a0chapeaux\u00a0\u00bb<\/h3>\n

    Les employeurs doivent payer une contribution sp\u00e9cifique<\/span> au titre des r\u00e9gimes de retraite suppl\u00e9mentaire \u00e0 prestations d\u00e9finies conditionnant les droits \u00e0 prestations \u00e0 l’ach\u00e8vement par le b\u00e9n\u00e9ficiaire de sa carri\u00e8re dans l’entreprise et dont le financement par l’employeur n’est pas individualis\u00e9 salari\u00e9 par salari\u00e9 <\/p>\n

    Les taux actuels (6%, 8%, 12% selon l’assiette retenue par l’employeur) doublent<\/span>. <\/p>\n","protected":false},"excerpt":{"rendered":"

    Droit du travail, Paie, Protection sociale, \u00c9pargne salariale. Quelles nouveaut\u00e9s cette ann\u00e9e pour les PME-PMI ? Notreconsultante en paie et droit social, Amandine LECOMTE, vous aide \u00e0 devenirincollable sur tous les dossiers qui font l’agenda en 2010 ! Augmentation du forfait social, contribution sp\u00e9cifique sur lesretraites chapeaux… Retrouvez toute l’actualit\u00e9 en \u00e9pargne salarialesous forme defiche pratique. […]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1587","post","type-post","status-publish","format-standard","hentry","category-retraite-et-protection-sociale"],"acf":[],"yoast_head":"\nPratique 2010 - Epargne salariale - 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\/2010\/02\/18\/pratique-2010-epargne-salariale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pratique 2010 - Epargne salariale - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Droit du travail, Paie, Protection sociale, \u00c9pargne salariale. 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