{"id":1630,"date":"2011-04-06T00:00:00","date_gmt":"2011-04-05T22:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/2011\/04\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/"},"modified":"2011-04-06T00:00:00","modified_gmt":"2011-04-05T22:00:00","slug":"precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/","title":{"rendered":"Pr\u00e9cisions de l'ACOSS sur le r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire"},"content":{"rendered":"

L’ACOSS vient de diffuser une circulaire questions\/r\u00e9ponses relative au r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire.<\/p>\n

Parmi les points abord\u00e9s, plusieurs sont relatifs \u00e0 la portabilit\u00e9 de la pr\u00e9voyance compl\u00e9mentaire. Ainsi, selon l’ACOSS :<\/p>\n

  • les salari\u00e9s ayant adh\u00e9r\u00e9 \u00e0 une convention de reclassement personnalis\u00e9 ont droit \u00e0 la portabilit\u00e9 pr\u00e9vu par l’accord national interprofessionnel du 11 janvier 2008 ;<\/li>\n
  • en cas de financement conjoint, les contributions patronales vers\u00e9es pour financer la portabilit\u00e9 sont soumises \u00e0 la CSG et \u00e0 la CRDS sur les revenus d’activit\u00e9 (7,50 % et 0,50 %), et non au titre des revenus de remplacement ;<\/li>\n
  • les modalit\u00e9s de calcul du plafond d’exclusion d’assiette des contributions de portabilit\u00e9 sont pr\u00e9cis\u00e9es (question\/r\u00e9ponse 17) ;<\/li>\n
  • dans les dispositifs d’entreprise permettant \u00e0 des retrait\u00e9s de continuer \u00e0 b\u00e9n\u00e9ficier de la couverture de pr\u00e9voyance de l’entreprise, les contributions patronales vers\u00e9es au b\u00e9n\u00e9fice d’un ancien salari\u00e9 retrait\u00e9 sont assimil\u00e9es \u00e0 un compl\u00e9ment de pension de retraite et suivent le r\u00e9gime social correspondant : pr\u00e9compte maladie de 1 %, CSG et CRDS sur les revenus de remplacement pr\u00e9compt\u00e9es au taux de 6,60 % et de 0,50 % avec possibilit\u00e9 d’exon\u00e9ration, etc. (question\/r\u00e9ponse 21) ;<\/li>\n

    Source : Lettre-circulaire ACOSS 2011-36 du 24 mars 2011<\/p>\n","protected":false},"excerpt":{"rendered":"

    L’ACOSS vient de diffuser une circulaire questions\/r\u00e9ponses relative au r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire. Parmi les points abord\u00e9s, plusieurs sont relatifs \u00e0 la portabilit\u00e9 de la pr\u00e9voyance compl\u00e9mentaire. Ainsi, selon l’ACOSS : les salari\u00e9s ayant adh\u00e9r\u00e9 \u00e0 une convention de reclassement personnalis\u00e9 ont droit \u00e0 la portabilit\u00e9 pr\u00e9vu […]<\/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-1630","post","type-post","status-publish","format-standard","hentry","category-retraite-et-protection-sociale"],"acf":[],"yoast_head":"\nPr\u00e9cisions de l'ACOSS sur le r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire - 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\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9cisions de l'ACOSS sur le r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L’ACOSS vient de diffuser une circulaire questions\/r\u00e9ponses relative au r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire. Parmi les points abord\u00e9s, plusieurs sont relatifs \u00e0 la portabilit\u00e9 de la pr\u00e9voyance compl\u00e9mentaire. Ainsi, selon l’ACOSS : les salari\u00e9s ayant adh\u00e9r\u00e9 \u00e0 une convention de reclassement personnalis\u00e9 ont droit \u00e0 la portabilit\u00e9 pr\u00e9vu […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2011-04-05T22:00:00+00:00\" \/>\n<meta name=\"author\" content=\"\u00c9quipe GERESO\" \/>\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\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/\",\"name\":\"Pr\u00e9cisions de l'ACOSS sur le r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2011-04-05T22:00:00+00:00\",\"dateModified\":\"2011-04-05T22:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pr\u00e9cisions de l'ACOSS sur le r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l'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\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\",\"name\":\"\u00c9quipe GERESO\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"caption\":\"\u00c9quipe GERESO\"},\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/gereso\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pr\u00e9cisions de l'ACOSS sur le r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire - Le Blog GERESO","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.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/","og_locale":"fr_FR","og_type":"article","og_title":"Pr\u00e9cisions de l'ACOSS sur le r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire - Le Blog GERESO","og_description":"L’ACOSS vient de diffuser une circulaire questions\/r\u00e9ponses relative au r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire. Parmi les points abord\u00e9s, plusieurs sont relatifs \u00e0 la portabilit\u00e9 de la pr\u00e9voyance compl\u00e9mentaire. Ainsi, selon l’ACOSS : les salari\u00e9s ayant adh\u00e9r\u00e9 \u00e0 une convention de reclassement personnalis\u00e9 ont droit \u00e0 la portabilit\u00e9 pr\u00e9vu […]","og_url":"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/","og_site_name":"Le Blog GERESO","article_published_time":"2011-04-05T22:00:00+00:00","author":"\u00c9quipe GERESO","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/","url":"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/","name":"Pr\u00e9cisions de l'ACOSS sur le r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2011-04-05T22:00:00+00:00","dateModified":"2011-04-05T22:00:00+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2011\/04\/06\/precisions-de-lacoss-sur-le-regime-social-des-contributions-patronales-de-retraite-supplementaire-et-de-prevoyance-complementaire\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"Pr\u00e9cisions de l'ACOSS sur le r\u00e9gime social des contributions patronales de retraite suppl\u00e9mentaire et de pr\u00e9voyance compl\u00e9mentaire"}]},{"@type":"WebSite","@id":"https:\/\/www.gereso.com\/actualites\/#website","url":"https:\/\/www.gereso.com\/actualites\/","name":"Le Blog GERESO","description":"Toute l'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\/197d8aef40cb4ae3f6a0aa9e1d3df2a6","name":"\u00c9quipe GERESO","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png","caption":"\u00c9quipe GERESO"},"url":"https:\/\/www.gereso.com\/actualites\/author\/gereso\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/1630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=1630"}],"version-history":[{"count":0,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/1630\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=1630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=1630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=1630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}