{"id":26551,"date":"2022-03-24T12:15:51","date_gmt":"2022-03-24T10:15:51","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=26551"},"modified":"2022-03-24T12:15:54","modified_gmt":"2022-03-24T10:15:54","slug":"exoneration-pourboires","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/03\/24\/exoneration-pourboires\/","title":{"rendered":"Exon\u00e9ration des pourboires"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">En principe, les <strong>pourboires<\/strong> constituent des <strong>\u00e9l\u00e9ments de salaire<\/strong> et sont donc soumis \u00e0 cotisations mais en distinguant deux situations&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Soit les pourboires sont centralis\u00e9s par l\u2019employeur qui les r\u00e9partit ensuite aux salari\u00e9s concern\u00e9s&nbsp;: leur valeur s\u2019ajoute alors aux r\u00e9mun\u00e9rations en argent ou en nature et les cotisations sont calcul\u00e9es sur la base des sommes r\u00e9ellement vers\u00e9es.<\/li><li>Soit les pourboires sont vers\u00e9s directement aux salari\u00e9s&nbsp;: dans la mesure o\u00f9 l\u2019employeur n\u2019en conna\u00eet pas le montant, les cotisations sont calcul\u00e9es sur la base d\u2019une assiette forfaitaire, \u00e0 laquelle sont appliqu\u00e9s des taux de droit commun. Les salari\u00e9s concern\u00e9s doivent, dans ce cas-l\u00e0, reverser \u00e0 l\u2019employeur le montant de la part salariale des cotisations<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pour lutter contre les cons\u00e9quences de la crise sanitaire, il est pr\u00e9vu que les pourboires, vers\u00e9s en 2022 et 2023, soit directement aux salari\u00e9s, soit \u00e0 l\u2019employeur et revers\u00e9s par ce dernier au personnel en contact avec la client\u00e8le, sont <strong>exon\u00e9r\u00e9s des cotisations et contributions sociales<\/strong> suivantes pour autant que le salari\u00e9 per\u00e7oive une r\u00e9mun\u00e9ration inf\u00e9rieure ou \u00e9gale \u00e0 1,6 fois le Smic sans prendre en compte les majorations \u00e9ventuelles pour heures suppl\u00e9mentaires\u00a0:<\/p>\n\n\n\n<ul>\n<li>Les cotisations d\u2019origine l\u00e9gale ou conventionnelle (cotisations de S\u00e9curit\u00e9 sociale, allocations familiales, contributions ch\u00f4mage, AGS, CSG et CRDS, contribution de solidarit\u00e9 autonomie, cotisations de retraite compl\u00e9mentaire).<\/li>\n<li>La contribution unique \u00e0 la formation professionnelle et \u00e0 l\u2019alternance.<\/li>\n<li>La contribution suppl\u00e9mentaire \u00e0 l\u2019apprentissage.<\/li>\n<li>La contribution d\u00e9di\u00e9e au financement du compte personnel de formation pour les titulaires d\u2019un contrat\n\u00e0 dur\u00e9e d\u00e9termin\u00e9e.<\/li>\n<li>La participation de l\u2019employeur \u00e0 l\u2019effort de construction.<\/li>\n<li>Le versement mobilit\u00e9.<\/li>\n<li>La contribution au fonds national d\u2019aide au logement (FNAL).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000044637640\" target=\"_blank\" rel=\"noreferrer noopener\">Article 5 de la loi de finance pour 2022, n\u00b0 2021-1900 du 30 d\u00e9cembre 2021<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En principe, les pourboires constituent des \u00e9l\u00e9ments de salaire et sont donc soumis \u00e0 cotisations mais en distinguant deux situations&nbsp;: Soit les pourboires sont centralis\u00e9s par l\u2019employeur qui les r\u00e9partit ensuite aux salari\u00e9s concern\u00e9s&nbsp;: leur valeur s\u2019ajoute alors aux r\u00e9mun\u00e9rations en argent ou en nature et les cotisations sont calcul\u00e9es sur la base des sommes [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[],"class_list":["post-26551","post","type-post","status-publish","format-quote","hentry","category-actualites","category-paie-et-administration-du-personnel","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - 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