{"id":4077,"date":"2015-06-15T11:13:14","date_gmt":"2015-06-15T09:13:14","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=4077"},"modified":"2015-06-15T11:13:14","modified_gmt":"2015-06-15T09:13:14","slug":"modification-financement-du-fnal-et-reduction-des-taux-de-contributions","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/","title":{"rendered":"Modification du financement du FNAL et r\u00e9duction des taux de contributions"},"content":{"rendered":"<p>L\u2019article 29 de la loi de finances rectificatives pour 2014 red\u00e9finit le financement du fonds national d\u2019aide au logement (FNAL) :<\/p>\n<ul>\n<li>les employeurs occupant moins de 20 salari\u00e9s sont redevables d&rsquo;une contribution de 0,10% assise sur la part des r\u00e9mun\u00e9rations per\u00e7ues par les assur\u00e9s dans la limite du plafond de s\u00e9curit\u00e9 sociale;<\/li>\n<li>les autres employeurs de 20 salari\u00e9s et plus sont redevables d&rsquo;une contribution de 0,50% assise sur la totalit\u00e9 des r\u00e9mun\u00e9rations.<\/li>\n<\/ul>\n<p>Ces dispositions s&rsquo;appliquent aux contributions dues au titre des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1er janvier 2015. \u00a0<em>Lettre circulaire ACOSS n\u00b0n2015-18 du 13 avril 2015<\/em><\/p>\n<p>En application de diff\u00e9rents arr\u00eat\u00e9s, les membres des professions m\u00e9dicales, \u00e0 temps partiel et les journalistes b\u00e9n\u00e9ficiaient, jusqu&rsquo;au 31 d\u00e9cembre 2014, de taux r\u00e9duits applicables \u00e0 la \u00ab cotisation \u00bb FNAL plafonn\u00e9e. \u00a0\u00a0Dans le cadre de la mise en \u0153uvre des dispositions de l\u2019article 29 de la loi de finances rectificatives pour 2014, l\u2019application des taux r\u00e9duits n\u2019est plus possible pour ces types de personnel. Ainsi, les membres des professions m\u00e9dicales travaillant \u00e0 temps partiel, sont d\u00e9sormais redevables, au titre des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1<sup>er<\/sup> janvier 2015, de la \u00ab contribution \u00bb FNAL plafonn\u00e9e dans les conditions suivantes\u00a0: pour les employeurs de moins de 20 salari\u00e9s Membres des professions m\u00e9dicales travaillant \u00e0 temps partiel, la contribution FNAL est assise sur les r\u00e9mun\u00e9rations plafonn\u00e9es : 0.10 % CTP 332.\u00a0 Le CTP 334 \u00e0 0,7% ne doit plus \u00eatre utilis\u00e9. \u00a0\u00a0Compte tenu de la suppression du taux r\u00e9duit, il convient d\u2019utiliser les codes types de personnel FNAL \u00e0 taux plein pour les employeurs de plus de 20 salari\u00e9s, soit les CTP 236.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 29 de la loi de finances rectificatives pour 2014 red\u00e9finit le financement du fonds national d\u2019aide au logement (FNAL) : les employeurs occupant moins de 20 salari\u00e9s sont redevables d&rsquo;une contribution de 0,10% assise sur la part des r\u00e9mun\u00e9rations per\u00e7ues par les assur\u00e9s dans la limite du plafond de s\u00e9curit\u00e9 sociale; les autres employeurs [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":3658,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[625,626,627],"class_list":["post-4077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-financement-fnal","tag-fonds-national-daide-au-logement","tag-taux-de-contributions"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modification du financement du FNAL et r\u00e9duction des taux de contributions - 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\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modification du financement du FNAL et r\u00e9duction des taux de contributions - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019article 29 de la loi de finances rectificatives pour 2014 red\u00e9finit le financement du fonds national d\u2019aide au logement (FNAL) : les employeurs occupant moins de 20 salari\u00e9s sont redevables d&rsquo;une contribution de 0,10% assise sur la part des r\u00e9mun\u00e9rations per\u00e7ues par les assur\u00e9s dans la limite du plafond de s\u00e9curit\u00e9 sociale; les autres employeurs [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2015-06-15T09:13:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/10\/formation-certifiante-droit-du-travail-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"530\" \/>\n\t<meta property=\"og:image:height\" content=\"353\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Anne-Ga\u00eblle Desbois\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/\",\"name\":\"Modification du financement du FNAL et r\u00e9duction des taux de contributions - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/10\/formation-certifiante-droit-du-travail-1.jpg\",\"datePublished\":\"2015-06-15T09:13:14+00:00\",\"dateModified\":\"2015-06-15T09:13:14+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/e94b01cebb8315aabc36d7b628f6329c\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/#primaryimage\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/10\/formation-certifiante-droit-du-travail-1.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/10\/formation-certifiante-droit-du-travail-1.jpg\",\"width\":530,\"height\":353,\"caption\":\"Certificat professionnel FFP en droit du travail\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/06\/15\/modification-financement-du-fnal-et-reduction-des-taux-de-contributions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Modification du financement du FNAL et r\u00e9duction des taux de contributions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/e94b01cebb8315aabc36d7b628f6329c\",\"name\":\"Anne-Ga\u00eblle Desbois\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/04\/anne-gaelle-desbois-1-144x144.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/04\/anne-gaelle-desbois-1-144x144.jpg\",\"caption\":\"Anne-Ga\u00eblle Desbois\"},\"description\":\"Anne-Ga\u00eblle DESBOIS est consultante-formatrice en gestion des ressources humaines de la fonction publique. 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