{"id":4148,"date":"2015-06-19T15:50:30","date_gmt":"2015-06-19T13:50:30","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=4148"},"modified":"2015-06-19T15:50:30","modified_gmt":"2015-06-19T13:50:30","slug":"cotisations-d-allocations-familiales-precisions-sur-la-regularisation-de-cette-cotisation","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2015\/06\/19\/cotisations-d-allocations-familiales-precisions-sur-la-regularisation-de-cette-cotisation\/","title":{"rendered":"Cotisations d\u2019allocations familiales\u00a0: pr\u00e9cisions sur la r\u00e9gularisation de cette cotisation"},"content":{"rendered":"<p>Depuis le 1<sup>er\u00a0<\/sup>janvier 2015, <strong>les employeurs entrant dans le champ d\u2019application de la r\u00e9duction Fillon peuvent b\u00e9n\u00e9ficier d\u2019un taux r\u00e9duit d\u2019allocation familiale<\/strong> de 3,45% pour les salari\u00e9s dont la r\u00e9mun\u00e9ration n\u2019exc\u00e8de pas 1,6 fois le montant du Smic calcul\u00e9 sur l\u2019ann\u00e9e. (<em>Article L 241-6 et D241-3-1 du Code de la s\u00e9curit\u00e9 sociale<\/em>). Dans les autres cas, le taux de la cotisation allocation familiale reste fix\u00e9 \u00e0 5,25%.<\/p>\n<p><strong>Dans une circulaire du 1<sup>er<\/sup> janvier 2015<\/strong> (<em>DSS\/SD5B 2015-99, diffus\u00e9e sur L\u00e9gifrance le 21 avril 2015 : \u00a0<a href=\"http:\/\/circulaire.legifrance.gouv.fr\/pdf\/2015\/04\/cir_39480.pdf\" target=\"_blank\" rel=\"nofollow\">Circulaire l\u00e9gifrance<\/a><\/em>) il est rappell\u00e9 que la base prise en compte pour le calcul du taux r\u00e9duit est annuelle mais appliqu\u00e9e mensuellement par anticipation.<\/p>\n<p>Ainsi, la r\u00e9gularisation qui peut \u00eatre faite si la r\u00e9mun\u00e9ration exc\u00e8de 1,6 fois le montant du Smic calcul\u00e9 sur l\u2019ann\u00e9e\u00a0 peut avoir lieu\u00a0:<\/p>\n<ul>\n<li>en <strong>une seule fois<\/strong> lors du calcul des cotisations d\u00e9clar\u00e9es pour le dernier mois ou trimestre de l\u2019ann\u00e9e. Sauf pour les contrats arrivant \u00e0 \u00e9ch\u00e9ance avant la fin de l\u2019ann\u00e9e, pour lesquels la r\u00e9gularisation s\u2019effectuera sur\u00a0 la derni\u00e8re p\u00e9riode d\u2019emploi. \u00c0 titre de tol\u00e9rance, lorsque l\u2019\u00e9cart entre la somme des r\u00e9ductions calcul\u00e9es au cours de l\u2019ann\u00e9e et le montant calcul\u00e9 \u00e0 la fin de l\u2019ann\u00e9e pour un salari\u00e9 est inf\u00e9rieur \u00e0 1\u00a0euro, l\u2019employeur peut omettre la r\u00e9gularisation.<\/li>\n<li><strong>une r\u00e9gularisation progressive<\/strong> \u00e0 chaque exigibilit\u00e9. Exemple\u00a0: un salari\u00e9 pr\u00e9sent depuis le 1<sup>er<\/sup>\u00a0janvier dans une entreprise, le taux de la cotisation d\u2019allocations familiales pour mai est d\u00e9fini ainsi :<\/li>\n<\/ul>\n<figure id=\"attachment_4151\" aria-describedby=\"caption-attachment-4151\" style=\"width: 529px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-4151\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2015\/06\/2015-06-16_1554241-1.jpg\" alt=\"La r\u00e9gularisation progressive\" width=\"529\" height=\"307\" srcset=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2015\/06\/2015-06-16_1554241-1.jpg 529w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2015\/06\/2015-06-16_1554241-1-300x174.jpg 300w\" sizes=\"(max-width: 529px) 100vw, 529px\" \/><figcaption id=\"caption-attachment-4151\" class=\"wp-caption-text\">La r\u00e9gularisation progressive<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er\u00a0janvier 2015, les employeurs entrant dans le champ d\u2019application de la r\u00e9duction Fillon peuvent b\u00e9n\u00e9ficier d\u2019un taux r\u00e9duit d\u2019allocation familiale de 3,45% pour les salari\u00e9s dont la r\u00e9mun\u00e9ration n\u2019exc\u00e8de pas 1,6 fois le montant du Smic calcul\u00e9 sur l\u2019ann\u00e9e. (Article L 241-6 et D241-3-1 du Code de la s\u00e9curit\u00e9 sociale). Dans les autres [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":3498,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,4],"tags":[640,535,651],"class_list":["post-4148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-retraite-et-protection-sociale","tag-allocations-familiales","tag-cotisations","tag-regularisation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cotisations d\u2019allocations familiales\u00a0: pr\u00e9cisions sur la r\u00e9gularisation de cette cotisation - 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\/19\/cotisations-d-allocations-familiales-precisions-sur-la-regularisation-de-cette-cotisation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotisations d\u2019allocations familiales\u00a0: pr\u00e9cisions sur la r\u00e9gularisation de cette cotisation - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er\u00a0janvier 2015, les employeurs entrant dans le champ d\u2019application de la r\u00e9duction Fillon peuvent b\u00e9n\u00e9ficier d\u2019un taux r\u00e9duit d\u2019allocation familiale de 3,45% pour les salari\u00e9s dont la r\u00e9mun\u00e9ration n\u2019exc\u00e8de pas 1,6 fois le montant du Smic calcul\u00e9 sur l\u2019ann\u00e9e. 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