{"id":2178,"date":"2009-01-14T00:00:00","date_gmt":"2009-01-13T22:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/2009\/01\/creation-dune-nouvelle-contribution-le-forfait-social\/"},"modified":"2009-01-14T00:00:00","modified_gmt":"2009-01-13T22:00:00","slug":"creation-dune-nouvelle-contribution-le-forfait-social","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2009\/01\/14\/creation-dune-nouvelle-contribution-le-forfait-social\/","title":{"rendered":"Cr\u00e9ation d&#039;une nouvelle contribution : le forfait social"},"content":{"rendered":"<p><span style=\"font-weight: bold;\">Une nouvelle contribution de 2% \u00e0 la charge des employeurs<\/span> est cr\u00e9\u00e9e par l&rsquo;article 13 de la loi de financement de la s\u00e9curit\u00e9 sociale (LFSS) pour 2009.<\/p>\n<p>Depuis le 1er janvier 2009, <span style=\"font-weight: bold;\">le forfait social s&rsquo;applique aux r\u00e9mun\u00e9rations vers\u00e9es par l&#8217;employeur, jusqu&rsquo;alors exon\u00e9r\u00e9es de cotisations sociales, mais assujetties \u00e0 la CSG<\/span>, telles que l&rsquo;int\u00e9ressement, la participation, l&rsquo;\u00e9pargne salariale (PEE et PERCO) ou les contributions aux r\u00e9gimes de retraite suppl\u00e9mentaire.<\/p>\n<p>En revanche, restent exon\u00e9r\u00e9es du forfait social :   <\/p>\n<li><span style=\"font-weight: bold;\">les contributions au financement de prestations compl\u00e9mentaires de pr\u00e9voyance<\/span>, d\u00e9j\u00e0 assujetties \u00e0 une contribution de 8 % ;<\/li>\n<li><span style=\"font-weight: bold;\">les attributions de stock-options et d&rsquo;actions gratuites,<\/span> que la LFSS pour 2008 a d\u00e9j\u00e0 soumises \u00e0 une contribution de 10 % ;<\/li>\n<li><span style=\"font-weight: bold;\">les indemnit\u00e9s vers\u00e9es en cas de rupture du contrat de travail ;<\/span><\/li>\n<li><span style=\"font-weight: bold;\"> les contributions des employeurs aux ch\u00e8ques vacances dans les entreprises de moins de 50 salari\u00e9s<\/span>, aux ch\u00e8ques restaurant et aux ch\u00e8ques emplois service universel (CESU) pr\u00e9financ\u00e9s.<\/li>\n<p> Source : Loi de financement de la s\u00e9curit\u00e9 sociale pour 2009<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une nouvelle contribution de 2% \u00e0 la charge des employeurs est cr\u00e9\u00e9e par l&rsquo;article 13 de la loi de financement de la s\u00e9curit\u00e9 sociale (LFSS) pour 2009. Depuis le 1er janvier 2009, le forfait social s&rsquo;applique aux r\u00e9mun\u00e9rations vers\u00e9es par l&#8217;employeur, jusqu&rsquo;alors exon\u00e9r\u00e9es de cotisations sociales, mais assujetties \u00e0 la CSG, telles que l&rsquo;int\u00e9ressement, la [&hellip;]<\/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":[8],"tags":[],"class_list":["post-2178","post","type-post","status-publish","format-standard","hentry","category-paie-et-administration-du-personnel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cr\u00e9ation d&#039;une nouvelle contribution : le forfait social - 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\/2009\/01\/14\/creation-dune-nouvelle-contribution-le-forfait-social\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9ation d&#039;une nouvelle contribution : le forfait social - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Une nouvelle contribution de 2% \u00e0 la charge des employeurs est cr\u00e9\u00e9e par l&rsquo;article 13 de la loi de financement de la s\u00e9curit\u00e9 sociale (LFSS) pour 2009. 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