{"id":39455,"date":"2024-02-23T12:09:00","date_gmt":"2024-02-23T10:09:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=39455"},"modified":"2024-02-23T12:09:02","modified_gmt":"2024-02-23T10:09:02","slug":"montant-net-social","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2024\/02\/23\/montant-net-social\/","title":{"rendered":"Montant net social"},"content":{"rendered":"\n<p>Un d\u00e9cret pr\u00e9cise les modalit\u00e9s de prise en compte des revenus professionnels pour l\u2019instruction des droits au revenu de solidarit\u00e9 active (RSA) et \u00e0 la prime d\u2019activit\u00e9, et pr\u00e9voit la pr\u00e9sentation de certaines informations sur les bulletins de paie et sur les relev\u00e9s de prestations. Il pr\u00e9voit \u00e9galement l\u2019exclusion des bases ressources du RSA et de la prime d\u2019activit\u00e9, de l\u2019allocation d\u00e9c\u00e8s servie par P\u00f4le emploi, des indemnit\u00e9s d\u2019entretien destin\u00e9es \u00e0 l\u2019entretien de l\u2019enfant vers\u00e9es aux assistants maternels et familiaux, de l\u2019allocation personnalis\u00e9e d\u2019autonomie, de la majoration pour tierce personne ainsi que de diverses prestations assimil\u00e9es, de l\u2019allocation journali\u00e8re d\u2019accompagnement d\u2019une personne en fin de vie et de l\u2019aide universelle d\u2019urgence pour les victimes de violences conjugales.<\/p>\n\n\n\n<p>Ce d\u00e9cret codifie donc la d\u00e9finition du montant net social et pr\u00e9cise ses modalit\u00e9s de calcul. Un arr\u00eat\u00e9 fournissant un mod\u00e8le de bulletin de paie actualis\u00e9 devrait para\u00eetre en janvier 2024.<\/p>\n\n\n\n<h2 style=\"color:#D10016\">Mention obligatoire&nbsp;:<\/h2>\n\n\n\n<p>Ainsi, \u00e0 compter du 1<sup>er<\/sup> janvier 2024, le montant net social entre dans la liste des mentions obligatoires pr\u00e9vues par l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041757540\" target=\"_blank\" rel=\"noreferrer noopener\">article R3243-1 du Code du Travail<\/a>.<\/p>\n\n\n\n<article class=\"obj_encart-formation\">\n<div class=\"ctn_encart\">\n<h3>Votre formation sur ce th\u00e8me<\/h3>\n<h2>&nbsp;LES FONDAMENTAUX DE LA D\u00c9CLARATION SOCIALE NOMINATIVE (DSN)&nbsp;<\/h2>\n<h4>2 jours &#8211; En pr\u00e9sentiel ou \u00e0 distance<\/h4>\n<ul>\n<li><strong>Mesurer les impacts de la DSN<\/strong> sur les diff\u00e9rents services.<\/li>\n<li><strong>Fiabiliser les donn\u00e9es saisies<\/strong> dans le logiciel de paie pour anticiper les anomalies.<\/li>\n<li><strong>Corriger les anomalies<\/strong> bloquantes.<\/li>\n<\/ul>\n<div class=\"ctn_btn\">\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/GDSN\" rel=\"noopener\"><span>En savoir plus<\/span><\/a>\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/client\/programme-pdf\/GDSN.pdf\" rel=\"noopener\"><span>T\u00e9l\u00e9charger le programme PDF<\/span><\/a>\n<\/div>\n<\/article>\n\n\n\n<h2 style=\"color:#D10016\">D\u00e9finition<\/h2>\n\n\n\n<p>L\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042497177\" target=\"_blank\" rel=\"noreferrer noopener\">article R844-1 du Code de la S\u00e9curit\u00e9 sociale<\/a> indique que le montant net social est \u00e9gal \u00e0 la diff\u00e9rence entre&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00ab&nbsp;1\u00b0&nbsp;D\u2019une part, les montants, pour leur valeur brute, correspondant aux sommes, ainsi qu\u2019aux avantages et accessoires, le cas \u00e9ch\u00e9ant en nature, qui y sont associ\u00e9s, dus en contrepartie ou \u00e0 l\u2019occasion d\u2019un travail, d\u2019une activit\u00e9 ou de l\u2019exercice d\u2019un mandat ou d\u2019une fonction \u00e9lective, ainsi qu\u2019aux sommes destin\u00e9es \u00e0 compenser la perte de revenu d\u2019activit\u00e9, quelle qu\u2019en soit la d\u00e9nomination et les modalit\u00e9s de versement, \u00e0 l\u2019exception du financement par l\u2019employeur des garanties collectives mentionn\u00e9es \u00e0 l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006745463\" target=\"_blank\" rel=\"noreferrer noopener\">article L.&nbsp;911-1<\/a> et du versement mentionn\u00e9 au I de l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037950320\" target=\"_blank\" rel=\"noreferrer noopener\">article L.&nbsp;911-7-1<\/a>, ainsi que la contribution des employeurs aux ch\u00e8ques-vacances pr\u00e9vue \u00e0 l<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038610189\" target=\"_blank\" rel=\"noreferrer noopener\">\u2019article L.&nbsp;411-1 du code du tourisme<\/a> et au financement des activit\u00e9s et prestations pr\u00e9vues \u00e0 l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037075008\/\" target=\"_blank\" rel=\"noreferrer noopener\">article L.&nbsp;7233-4 du Code du travail<\/a>&nbsp;\u00bb&nbsp;;<\/li>\n\n\n\n<li>\u00ab&nbsp;2\u00b0&nbsp;D\u2019autre part, le montant des cotisations et contributions sociales \u00e0 la charge du b\u00e9n\u00e9ficiaire des revenus mentionn\u00e9s d\u2019activit\u00e9 institu\u00e9es ou rendues obligatoires par des dispositions l\u00e9gislatives ou r\u00e9glementaires, ainsi que les montants correspondant au financement par le salari\u00e9 des garanties collectives mentionn\u00e9es \u00e0 l\u2019article L.&nbsp;911-1.&nbsp;\u00bb&nbsp;;<\/li>\n<\/ul>\n\n\n\n<p><em><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000048730782\/\" target=\"_blank\" rel=\"noreferrer noopener\">D\u00e9cret n\u00b0 2023-1378 du 28 d\u00e9cembre 2023<\/a> portant adaptation des dispositions relatives au revenu de solidarit\u00e9 active, \u00e0 la prime d\u2019activit\u00e9 et \u00e0 la composition du bulletin de paie<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un d\u00e9cret pr\u00e9cise les modalit\u00e9s de prise en compte des revenus professionnels pour l\u2019instruction des droits au revenu de solidarit\u00e9 active (RSA) et \u00e0 la prime d\u2019activit\u00e9, et pr\u00e9voit la pr\u00e9sentation de certaines informations sur les bulletins de paie et sur les relev\u00e9s de prestations. Il pr\u00e9voit \u00e9galement l\u2019exclusion des bases ressources du RSA et [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":39459,"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-39455","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>Montant net 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\/2024\/02\/23\/montant-net-social\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Montant net social - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Un d\u00e9cret pr\u00e9cise les modalit\u00e9s de prise en compte des revenus professionnels pour l\u2019instruction des droits au revenu de solidarit\u00e9 active (RSA) et \u00e0 la prime d\u2019activit\u00e9, et pr\u00e9voit la pr\u00e9sentation de certaines informations sur les bulletins de paie et sur les relev\u00e9s de prestations. 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