{"id":5732,"date":"2016-04-04T15:15:04","date_gmt":"2016-04-04T14:15:04","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5732"},"modified":"2016-04-04T15:15:04","modified_gmt":"2016-04-04T14:15:04","slug":"simplification-bulletin-paie","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/","title":{"rendered":"Simplification du bulletin de paie : ce que vous devez retenir"},"content":{"rendered":"<h2>Mise en place de la simplification du bulletin de paie<\/h2>\n<p>La simplification du bulletin de paie sera effective :<\/p>\n<ul>\n<li>A partir du 1<sup>er<\/sup> janvier 2017 pour les employeurs de plus de 300 salari\u00e9s<\/li>\n<li>A partir du 1<sup>er<\/sup> janvier 2018 pour les autres.<\/li>\n<\/ul>\n<p>Cependant, il est possible pour les employeurs qui le souhaitent, d\u2019<strong>adh\u00e9rer d\u00e8s aujourd\u2019hui<\/strong> \u00e0 la simplification du bulletin de paie.<\/p>\n<h2>Mentions obligatoires \u00e0 faire figurer sur le bulletin de paie<\/h2>\n<p>Les mentions obligatoires du bulletin ont sensiblement chang\u00e9 (article \u00a0R. 3243-1 modifi\u00e9 du Code du Travail)\u00a0:<\/p>\n<ol>\n<li>Les employeurs concern\u00e9s devront indiquer le<strong> <strong>num\u00e9ro d\u2019inscription au r\u00e9pertoire SIRENE<\/strong>\u00a0;<\/strong><\/li>\n<li>L\u2019employeur devra faire appara\u00eetre le <strong>co\u00fbt du travail <\/strong>;\n<ul>\n<li><strong>Le montant total vers\u00e9 par l&#8217;employeur<\/strong>, c&rsquo;est-\u00e0-dire la somme de la r\u00e9mun\u00e9ration brute et des cotisations et contributions \u00e0 la charge de l&#8217;employeur, d\u00e9duction faite des exon\u00e9rations et exemptions.<\/li>\n<li><strong>Le montant total des exon\u00e9rations et exemptions de cotisations et contributions sociales<\/strong> : l\u2019arr\u00eat\u00e9 du 25 f\u00e9vrier 2016, en son article 4, d\u00e9finit les exon\u00e9rations et exemptions comme suit :\n<ul>\n<li>R\u00e9duction Fillon ;<\/li>\n<li>R\u00e9duction de taux de cotisation d\u2019allocations familiales ;<\/li>\n<li>Exon\u00e9ration sur 50 embauches maximum en zone de revitalisation rurale (ZRR) ;<\/li>\n<li>Exon\u00e9rations applicables aux organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral ayant leur si\u00e8ge social en ZRR ;<\/li>\n<li>Exon\u00e9ration applicable en Guadeloupe, en Guyane, \u00e0 la Martinique, \u00e0 La R\u00e9union, \u00e0 Saint-Barth\u00e9lemy et \u00e0 Saint-Martin ;<\/li>\n<li>Exon\u00e9ration applicable \u00e0 Saint-Pierre-et-Miquelon ;<\/li>\n<li>Exon\u00e9rations applicables en zone franche urbaine, zone de restructuration de la d\u00e9fense et bassin d\u2019emploi \u00e0 redynamiser.<\/li>\n<\/ul>\n<\/li>\n<li>Le montant, l&rsquo;assiette et le taux des <strong>cotisations et contributions d&rsquo;origine l\u00e9gale et conventionnelle<\/strong> \u00e0 la charge de l&#8217;employeur et du salari\u00e9 avant d\u00e9duction des exon\u00e9rations et exemptions (la liste est d\u00e9finie par l\u2019arr\u00eat\u00e9 du 25 f\u00e9vrier 2016, disponible ci-dessous) ;<\/li>\n<\/ul>\n<\/li>\n<li>L\u2019employeur doit \u00e9galement mentionner la rubrique d\u00e9di\u00e9e au bulletin de paie sur le portail <a href=\"http:\/\/www.service-public.fr\" target=\"_blank\">service-public.fr<br \/>\n<\/a><\/li>\n<li><strong>Nouvel affichage des cotisations\u00a0: <\/strong><strong>les cotisations et contributions doivent \u00eatre<\/strong> regroup\u00e9es par risque couvert, selon des mod\u00e8les d\u00e9finis par arr\u00eat\u00e9. Il est \u00e9galement pr\u00e9cis\u00e9 que la CSG et la CRDS peuvent \u00eatre regroup\u00e9es (d\u2019un c\u00f4t\u00e9 la CSG et la CRDS non d\u00e9ductibles imposables \u00e0 l\u2019imp\u00f4t sur le revenu, de l\u2019autre, la CSG d\u00e9ductible non imposable).<\/li>\n<li>L\u2019arr\u00eat\u00e9 du 25 f\u00e9vrier 2016 pr\u00e9voit <strong>deux affichages possibles<\/strong> selon que le salari\u00e9 est non-cadre (article 1<sup>er<\/sup>) ou cadre (article 2).<\/li>\n<li>Il est \u00e9galement possible de cr\u00e9er une <strong>rubrique\u00a0\u00ab\u00a0Autres contributions dues par l\u2019employeur\u00a0\u00bb<\/strong>\u00a0qui agr\u00e8ge les contributions dues uniquement par l\u2019employeur, notamment le versement transport, la contribution au Fonds national d\u2019aide au logement, la contribution solidarit\u00e9 autonomie, le forfait social, la taxe d\u2019apprentissage et la contribution patronale au financement des organisations syndicales.<br \/>\nJusqu&rsquo;\u00e0 pr\u00e9sent l\u2019employeur pouvait regrouper les cotisations patronales, avec l\u2019obligation de remettre un r\u00e9capitulatif annuel remis au salari\u00e9 mentionnant la nature, le montant et le taux des cotisations et contributions patronales assises sur la r\u00e9mun\u00e9ration brute.<br \/>\nLorsque ces cotisations et contributions sont mentionn\u00e9es sur le bulletin de paie, elles peuvent \u00eatre regroup\u00e9es dans les m\u00eames conditions et selon les m\u00eames modalit\u00e9s de communication au salari\u00e9 que celles pr\u00e9vues pour les cotisations et contributions salariales.<\/li>\n<\/ol>\n<p>L\u2019article R 3243-3 du code du travail pr\u00e9voyant ces obligations a \u00e9t\u00e9 abrog\u00e9.<\/p>\n<h2>Mod\u00e8les de bulletin de paie<\/h2>\n<p><strong>Mod\u00e8le de bulletin de paie pour les non-cadres<\/strong> (arr\u00eat\u00e9 25 f\u00e9vrier 2016)<\/p>\n<figure id=\"attachment_5738\" aria-describedby=\"caption-attachment-5738\" style=\"width: 750px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-5738\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/modele-bulletin-paie-non-cadre.jpg\" alt=\"Mod\u00e8le de bulletin de paie simplifi\u00e9 pour les non-cadres\" width=\"750\" height=\"396\" srcset=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/modele-bulletin-paie-non-cadre.jpg 750w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/modele-bulletin-paie-non-cadre-300x158.jpg 300w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/modele-bulletin-paie-non-cadre-600x317.jpg 600w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><figcaption id=\"caption-attachment-5738\" class=\"wp-caption-text\">Mod\u00e8le de bulletin de paie simplifi\u00e9 pour les non-cadres<\/figcaption><\/figure>\n<p><strong>Mod\u00e8le de bulletin de paie pour les cadres<\/strong> (arr\u00eat\u00e9 25 f\u00e9vrier 2016)<\/p>\n<figure id=\"attachment_5737\" aria-describedby=\"caption-attachment-5737\" style=\"width: 750px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-5737\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/modele-bulletin-paie-cadre.jpg\" alt=\"Mod\u00e8le de bulletin de paie simplifi\u00e9 pour les cadres\" width=\"750\" height=\"465\" srcset=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/modele-bulletin-paie-cadre.jpg 750w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/modele-bulletin-paie-cadre-300x186.jpg 300w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/modele-bulletin-paie-cadre-600x372.jpg 600w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><figcaption id=\"caption-attachment-5737\" class=\"wp-caption-text\">Mod\u00e8le de bulletin de paie simplifi\u00e9 pour les cadres<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Mise en place de la simplification du bulletin de paie La simplification du bulletin de paie sera effective : A partir du 1er janvier 2017 pour les employeurs de plus de 300 salari\u00e9s A partir du 1er janvier 2018 pour les autres. Cependant, il est possible pour les employeurs qui le souhaitent, d\u2019adh\u00e9rer d\u00e8s aujourd\u2019hui [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":5743,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[8],"tags":[817,818],"class_list":["post-5732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-paie-et-administration-du-personnel","tag-bulletin-de-paie-simplifie","tag-simplification-du-bulletin-de-paie"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Simplification du bulletin de paie : ce que vous devez retenir - 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\/2016\/04\/04\/simplification-bulletin-paie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Simplification du bulletin de paie : ce que vous devez retenir - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Mise en place de la simplification du bulletin de paie La simplification du bulletin de paie sera effective : A partir du 1er janvier 2017 pour les employeurs de plus de 300 salari\u00e9s A partir du 1er janvier 2018 pour les autres. Cependant, il est possible pour les employeurs qui le souhaitent, d\u2019adh\u00e9rer d\u00e8s aujourd\u2019hui [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2016-04-04T14:15:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/simplification-bulletin-paie.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"469\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u00c9quipe GERESO\" \/>\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\/2016\/04\/04\/simplification-bulletin-paie\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/\",\"name\":\"Simplification du bulletin de paie : ce que vous devez retenir - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/simplification-bulletin-paie.jpg\",\"datePublished\":\"2016-04-04T14:15:04+00:00\",\"dateModified\":\"2016-04-04T14:15:04+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#primaryimage\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/simplification-bulletin-paie.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/simplification-bulletin-paie.jpg\",\"width\":750,\"height\":469,\"caption\":\"Simplification du bulletin de paie : toutes les modalit\u00e9s \u00e0 retenir.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Simplification du bulletin de paie : ce que vous devez retenir\"}]},{\"@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\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\",\"name\":\"\u00c9quipe GERESO\",\"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\/12\/avatar-gereso-1.png\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"caption\":\"\u00c9quipe GERESO\"},\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/gereso\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Simplification du bulletin de paie : ce que vous devez retenir - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/","og_locale":"fr_FR","og_type":"article","og_title":"Simplification du bulletin de paie : ce que vous devez retenir - Le Blog GERESO","og_description":"Mise en place de la simplification du bulletin de paie La simplification du bulletin de paie sera effective : A partir du 1er janvier 2017 pour les employeurs de plus de 300 salari\u00e9s A partir du 1er janvier 2018 pour les autres. Cependant, il est possible pour les employeurs qui le souhaitent, d\u2019adh\u00e9rer d\u00e8s aujourd\u2019hui [&hellip;]","og_url":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/","og_site_name":"Le Blog GERESO","article_published_time":"2016-04-04T14:15:04+00:00","og_image":[{"width":750,"height":469,"url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/simplification-bulletin-paie.jpg","type":"image\/jpeg"}],"author":"\u00c9quipe GERESO","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/","url":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/","name":"Simplification du bulletin de paie : ce que vous devez retenir - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#primaryimage"},"image":{"@id":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/simplification-bulletin-paie.jpg","datePublished":"2016-04-04T14:15:04+00:00","dateModified":"2016-04-04T14:15:04+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#primaryimage","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/simplification-bulletin-paie.jpg","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/simplification-bulletin-paie.jpg","width":750,"height":469,"caption":"Simplification du bulletin de paie : toutes les modalit\u00e9s \u00e0 retenir."},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2016\/04\/04\/simplification-bulletin-paie\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"Simplification du bulletin de paie : ce que vous devez retenir"}]},{"@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\/197d8aef40cb4ae3f6a0aa9e1d3df2a6","name":"\u00c9quipe GERESO","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\/12\/avatar-gereso-1.png","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png","caption":"\u00c9quipe GERESO"},"url":"https:\/\/www.gereso.com\/actualites\/author\/gereso\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/5732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=5732"}],"version-history":[{"count":4,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/5732\/revisions"}],"predecessor-version":[{"id":5742,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/5732\/revisions\/5742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media\/5743"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=5732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=5732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=5732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}