{"id":29980,"date":"2022-09-21T15:03:47","date_gmt":"2022-09-21T13:03:47","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=29980"},"modified":"2022-09-21T15:03:49","modified_gmt":"2022-09-21T13:03:49","slug":"prelevement-source-contrats-courts-taux-neutres","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/09\/21\/prelevement-source-contrats-courts-taux-neutres\/","title":{"rendered":"Pr\u00e9l\u00e8vement \u00e0 la source des contrats courts en taux neutres"},"content":{"rendered":"\n<h2 style=\"color:#D10016\"><strong>Rappel sur le pr\u00e9l\u00e8vement \u00e0 la source pour les contrats courts<\/strong><\/h2>\n\n\n\n<p>La l\u00e9gislation sur le pr\u00e9l\u00e8vement \u00e0 la source (PAS) pr\u00e9voit des modalit\u00e9s particuli\u00e8res d\u2019application des grilles de taux neutres aux contrats courts.<\/p>\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985556\/2019-01-01\" target=\"_blank\" rel=\"nofollow noopener\"><em>Article 204 H, III du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/em><\/a><\/p>\n<p>Plus pr\u00e9cis\u00e9ment, sont ici vis\u00e9s les contrats suivants&nbsp;:<\/p>\n<ul>\n<li>Les CDD (ou contrats de mission des int\u00e9rimaires) \u00e0 terme pr\u00e9cis dont le terme initial n\u2019exc\u00e8de pas 2 mois.<\/li>\n<li>Les CDD (ou contrats de mission des int\u00e9rimaires) \u00e0 terme impr\u00e9cis, mais dont la dur\u00e9e minimale pr\u00e9vue au contrat de travail est inf\u00e9rieure ou \u00e9gale \u00e0 2 mois.<\/li>\n<\/ul>\n<p>Par tol\u00e9rance, cette r\u00e8gle peut aussi jouer pour les \u00e9tudiants en convention de stage conclue pour une dur\u00e9e inf\u00e9rieure ou \u00e9gale \u00e0 deux mois.<\/p>\n<p><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11252-PGP.html\/identifiant%3DBOI-IR-PAS-20-20-30-10-20220516\" target=\"_blank\" rel=\"nofollow noopener\"><em>BOFiP-IR-PAS-20-20-30-10-\u00a7240-16\/05\/2022<\/em><\/a><\/p>\n\n\n\n<p>Dans la limite des deux premiers mois d\u2019embauche, l\u2019employeur applique les grilles mensuelles directement (sans prorata li\u00e9 une \u00e9ventuelle p\u00e9riodicit\u00e9 de versement de la r\u00e9mun\u00e9ration autre que mensuelle) et apr\u00e8s avoir appliqu\u00e9 \u00e0 l\u2019assiette du PAS un abattement \u00e9gal \u00e0 50&nbsp;% du SMIC net imposable. Le SMIC ayant \u00e9volu\u00e9 au 1er ao\u00fbt 2022 le montant de cet abattement a donc \u00e9t\u00e9 lui aussi revaloris\u00e9.<\/p>\n\n\n\n<h2 style=\"color:#D10016\"><strong>Montant au 1er ao\u00fbt 2022 de l\u2019abattement contrat court<\/strong><\/h2>\n\n\n\n<p>Le GIP-MDS a indiqu\u00e9, dans une mise \u00e0 jour du 9 ao\u00fbt 2022 de sa fiche consacr\u00e9e au bar\u00e8me des taux non-personnalis\u00e9s du pr\u00e9l\u00e8vement \u00e0 la source, que l\u2019abattement passait \u00e0 688&nbsp;\u20ac au 1er ao\u00fbt 2022 (contre 675&nbsp;\u20ac au 1er mai 2022).<\/p>\n<p>&nbsp;<\/p>\n\n\n\n<p><article class=\"obj_encart-formation\">\n<div class=\"ctn_encart\">\n<h3>Votre formation sur ce th\u00e8me<\/h3>\n<h2>&nbsp;GERER LES COTISATIONS SOCIALES SUR L&rsquo;ANNEE&nbsp;<\/h2>\n<h4>2 jours &#8211; En pr\u00e9sentiel ou \u00e0 distance<\/h4>\n<ul> \n<li><strong>Contr\u00f4ler les cotisations sociales <\/strong>des diff\u00e9rents types de contrats.<\/li>\n<li><strong>Appliquer les syst\u00e8mes <\/strong>de r\u00e9gularisation des tranches.<\/li>\n<li><strong>Contr\u00f4ler les m\u00e9canismes <\/strong>d\u2019exon\u00e9ration de cotisations.<\/li>\n<li><strong>\u00c9tablir le pr\u00e9l\u00e8vement <\/strong>\u00e0 la source.<\/li>\n<\/ul>\n<div class=\"ctn_btn\">\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/REGU\" rel=\"noopener\"><span>Inscription gratuite<\/span><\/a>\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/client\/programme-pdf\/REGU.pdf\" rel=\"noopener\"><span>T\u00e9l\u00e9charger le programme PDF<\/span><\/a>\n<\/div>\n<\/div>\n<\/article><\/p>\n\n\n\n<h2 style=\"color:#D10016\"><strong>Le taux neutre, uniquement en dernier recours<\/strong><\/h2>\n\n\n\n<p>Rappelons que si l\u2019employeur dispose d\u2019un taux de PAS personnalis\u00e9 en cours de validit\u00e9 pour le salari\u00e9, il doit appliquer ce taux au salari\u00e9 concern\u00e9 (sans abattement, bien entendu), quelle que soit la dur\u00e9e de son contrat.<\/p>\n<p>Plus g\u00e9n\u00e9ralement, la grille de taux par d\u00e9faut cesse de s\u2019appliquer d\u00e8s lors que l\u2019employeur dispose du taux propre au salari\u00e9 calcul\u00e9 et transmis par l\u2019administration fiscale.<\/p>\n<p><a href=\"https:\/\/net-entreprises.custhelp.com\/app\/answers\/detail_dsn\/a_id\/2454\/\"><em>www.net-entreprises.fr, base de connaissance DSN,<\/em><\/a><br \/><em>fiche 2454 mise \u00e0 jour le 9 ao\u00fbt 2022<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rappel sur le pr\u00e9l\u00e8vement \u00e0 la source pour les contrats courts La l\u00e9gislation sur le pr\u00e9l\u00e8vement \u00e0 la source (PAS) pr\u00e9voit des modalit\u00e9s particuli\u00e8res d\u2019application des grilles de taux neutres aux contrats courts. Article 204 H, III du Code g\u00e9n\u00e9ral des imp\u00f4ts Plus pr\u00e9cis\u00e9ment, sont ici vis\u00e9s les contrats suivants&nbsp;: Les CDD (ou contrats de [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":29983,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[],"class_list":["post-29980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","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>Pr\u00e9l\u00e8vement \u00e0 la source des contrats courts en taux neutres - 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\/2022\/09\/21\/prelevement-source-contrats-courts-taux-neutres\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9l\u00e8vement \u00e0 la source des contrats courts en taux neutres - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Rappel sur le pr\u00e9l\u00e8vement \u00e0 la source pour les contrats courts La l\u00e9gislation sur le pr\u00e9l\u00e8vement \u00e0 la source (PAS) pr\u00e9voit des modalit\u00e9s particuli\u00e8res d\u2019application des grilles de taux neutres aux contrats courts. 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