{"id":3061,"date":"2014-05-02T09:40:46","date_gmt":"2014-05-02T07:40:46","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=3061"},"modified":"2014-05-02T09:40:46","modified_gmt":"2014-05-02T07:40:46","slug":"actualite-en-matiere-de-paie","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2014\/05\/02\/actualite-en-matiere-de-paie\/","title":{"rendered":"L'actualit\u00e9 de la paie de d\u00e9but 2014"},"content":{"rendered":"

Revalorisation des salaires minimaux de la plasturgie avec l’extension de l’arr\u00eat\u00e9 du 5 d\u00e9cembre 2013<\/h2>\n

Br\u00eame des salaires mensuels minima au 1er janvier 2014\u00a0 <\/strong><\/p>\n\n\n\n\n
\n

Coefficient<\/strong><\/p>\n<\/td>\n

\n

Salaires en euros
\n<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

700<\/p>\n

710<\/p>\n

720<\/p>\n

730<\/p>\n

740<\/p>\n

750<\/p>\n

800<\/p>\n

810<\/p>\n

820<\/p>\n

830<\/p>\n

900<\/p>\n

910<\/p>\n

920<\/p>\n

930<\/p>\n

940<\/p>\n<\/td>\n

\n

1 450<\/p>\n

1 465<\/p>\n

1 482<\/p>\n

1 541<\/p>\n

1 618<\/p>\n

1 725<\/p>\n

1 851<\/p>\n

1 995<\/p>\n

2 192<\/p>\n

2 350<\/p>\n

2 821<\/p>\n

2 956<\/p>\n

3 398<\/p>\n

4 419<\/p>\n

5 509<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

D\u00e9termination de l’entreprise b\u00e9n\u00e9ficiaire des all\u00e8gements de charges en cas de recours au travail temporaire (avis de la Cour de cassation, 3 mars 2014, no 15002 et 15003)<\/h2>\n

C’est l’entreprise de travail temporaire qui est b\u00e9n\u00e9ficiaire des all\u00e8gements de charges patronales sur les salaires vers\u00e9s aux int\u00e9rimaires et cette derni\u00e8re n’a aucune obligation de r\u00e9troc\u00e9der aux entreprises utilisatrices le montant de la r\u00e9duction Fillon dont elle a b\u00e9n\u00e9fici\u00e9. En revanche, il est possible dans le cadre du contrat commercial\u00a0 de tenir compte de cette r\u00e9duction pour d\u00e9terminer le co\u00fbt de la prestation.<\/p>\n

 <\/p>\n

\"Actualit\u00e9
Actualit\u00e9 avril 2014 en paie<\/figcaption><\/figure>\n

 <\/p>\n

–> 2 jours de formation actualit\u00e9 de la paie<\/a><\/h2>\n

 <\/p>\n

Revalorisation au niveau de l’Agirc et l’Arrco<\/h2>\n

Il a \u00e9t\u00e9 d\u00e9cid\u00e9 de revaloriser les salaires de r\u00e9f\u00e9rence<\/strong> qui servent \u00e0 d\u00e9terminer le prix d’achat des points de retraite compl\u00e9mentaire, de la mani\u00e8re suivante\u00a0:<\/p>\n

    \n
  • de 0,20% pour l’Arrco le faisant donc passer \u00e0 15,2589 \u20ac<\/li>\n
  • de 0,13% pour l’Agirc le faisant passer \u00e0 5,3075 \u20ac<\/li>\n<\/ul>\n

    Dans ces conditions, la Garantie Minimale de Points (GMP)<\/strong> qui permet aux cadres dont le salaire est inf\u00e9rieur ou l\u00e9g\u00e8rement sup\u00e9rieur au plafond de la s\u00e9curit\u00e9 sociale d’acqu\u00e9rir un nombre minimal de points de retraite,\u00a0correspondant \u00e0 120 points, est \u00e9galement modifi\u00e9e.<\/p>\n

    Ainsi, pour les cadres dont la r\u00e9mun\u00e9ration brute est inf\u00e9rieure \u00e0 un \u00ab\u00a0salaire charni\u00e8re\u00a0\u00bb annuel fix\u00e9 \u00e0 41\u00a0444,64\u00a0\u20ac pour 2014 (\u00e0 3\u00a0453,72\u00a0\u20ac en valeur mensuelle)\u00a0, le montant minimum de cotisation est de 796,08\u20ac\u00a0 par an ou 66,34\u20ac par mois pour acqu\u00e9rir ces 120 points.<\/p>\n

    En revanche, le conseil d’administration de l’Arrco a d\u00e9cid\u00e9 de geler la valeur du point qui reste maintenue \u00e0 1,2513 \u20ac ce qui revient \u00e0 ne pas revaloriser les pensions de retraite alors m\u00eame qu’il y a eu un report au 1er octobre de la revalorisation des pensions du r\u00e9gime g\u00e9n\u00e9ral. Une d\u00e9cision de l’Agirc devrait aller dans le m\u00eame sens.<\/p>\n

     <\/p>\n

    R\u00e9gime social et fiscal de l’indemnit\u00e9 de conciliation prud’homale<\/h2>\n

    Rappelons que la loi du 14\u00a0juin 2013 relative \u00e0 la s\u00e9curisation de l’emploi a ouvert aux parties, pour certains litiges, la possibilit\u00e9 de s’accorder en conciliation sur une indemnit\u00e9 forfaitaire dont le montant est fix\u00e9 par d\u00e9cret et varie selon l’anciennet\u00e9 du salari\u00e9 (Art. L.\u00a01235-1 et D.\u00a01235-21).<\/p>\n

    Cette indemnit\u00e9 est exon\u00e9r\u00e9e d’imp\u00f4t sur le revenu et de cotisations sociales.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Revalorisation des salaires minimaux de la plasturgie avec l’extension de l’arr\u00eat\u00e9 du 5 d\u00e9cembre 2013 Br\u00eame des salaires mensuels minima au 1er janvier 2014\u00a0 Coefficient Salaires en euros 700 710 720 730 740 750 800 810 820 830 900 910 920 930 940 1 450 1 465 1 482 1 541 1 618 1 725 […]<\/p>\n","protected":false},"author":12,"featured_media":3062,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[126,127,400,394,401],"class_list":["post-3061","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-paie-et-administration-du-personnel","tag-agirc","tag-arrco","tag-charges","tag-salaire","tag-travail-temporaire"],"acf":[],"yoast_head":"\nL'actualit\u00e9 de la paie de d\u00e9but 2014 - 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\/2014\/05\/02\/actualite-en-matiere-de-paie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'actualit\u00e9 de la paie de d\u00e9but 2014 - 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