{"id":5776,"date":"2016-04-05T10:41:04","date_gmt":"2016-04-05T08:41:04","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5776"},"modified":"2016-04-05T10:39:26","modified_gmt":"2016-04-05T08:39:26","slug":"compte-personnel-prevention-penibilite","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/04\/05\/compte-personnel-prevention-penibilite\/","title":{"rendered":"Compte personnel de pr\u00e9vention de la p\u00e9nibilit\u00e9 : va-t-on un jour cotiser ?"},"content":{"rendered":"<p>Le financement du compte de pr\u00e9vention de la p\u00e9nibilit\u00e9 avait \u00e9t\u00e9 pr\u00e9vu initialement par deux cotisations (articles L4162-19 et L4162-20 du code du travail)\u00a0:<\/p>\n<ul>\n<li><strong>Une cotisation de base<\/strong> due par tous les employeurs de salari\u00e9s entrant dans le champ d&rsquo;application du compte personnel de pr\u00e9vention de la p\u00e9nibilit\u00e9 (aucun seuil d\u2019effectif) c\u2019est-\u00e0-dire les salari\u00e9s de droit priv\u00e9 et le personnel des entreprises publiques employ\u00e9 dans les conditions de droit priv\u00e9 sauf ceux affili\u00e9s \u00e0 des r\u00e9gimes sp\u00e9ciaux.<\/li>\n<li><strong>Et une cotisation additionnelle <\/strong>due par les employeurs ayant expos\u00e9 au moins un de leurs salari\u00e9s \u00e0 des facteurs de risques professionnels d\u00e9finis par l\u2019article D4161-2 du code du travail.<\/li>\n<\/ul>\n<figure id=\"attachment_5777\" aria-describedby=\"caption-attachment-5777\" style=\"width: 682px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-5777\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/cotisation-prevention-penibilite.jpg\" alt=\"Cotisation pour le financement de la pr\u00e9vention de la p\u00e9nibilit\u00e9\" width=\"682\" height=\"247\" srcset=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/cotisation-prevention-penibilite.jpg 682w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/cotisation-prevention-penibilite-300x109.jpg 300w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/cotisation-prevention-penibilite-600x217.jpg 600w\" sizes=\"(max-width: 682px) 100vw, 682px\" \/><figcaption id=\"caption-attachment-5777\" class=\"wp-caption-text\">Cotisations pour le financement de la pr\u00e9vention de la p\u00e9nibilit\u00e9<\/figcaption><\/figure>\n<p>Le paiement de la cotisation devra s\u2019effectuer au plus tard le 31 janvier de l\u2019ann\u00e9e suivante.<\/p>\n<p>Au d\u00e9part, la loi pr\u00e9voyait que la cotisation additionnelle devait \u00eatre comprise en 0,3\u00a0% et 0,8\u00a0% (0,6\u00a0% et 0,8\u00a0% en cas de polyexposition).<\/p>\n<p>Cependant, le d\u00e9cret du 9\u00a0octobre 2014 avait modifi\u00e9 les taux de la\u00a0<strong>cotisation additionnelle en les fixant<\/strong>\u00a0\u00e0 0,2\u00a0% pour les ann\u00e9es\u00a02015 et\u00a02016 (0,4\u00a0% en cas de polyexposition) (c. trav.\u00a0<a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006072050&amp;numero=D4162-55&amp;idspad=LEGIARTI000029560737\">art. D. 4162-55<\/a>).<\/p>\n<p>Or ce taux \u00e9tant\u00a0<strong>inf\u00e9rieur au plancher fix\u00e9 par la loi<\/strong>, suite \u00e0 un recours de Force Ouvri\u00e8re devant le Conseil d\u2019Etat, ce dernier a annul\u00e9 le d\u00e9cret du 9 octobre 2014, au motif que les cotisations devaient \u00eatre fix\u00e9es \u00e0 un niveau plus \u00e9lev\u00e9\u00a0(d\u00e9cision n\u00b0 386354 du 4 mars 2016).<\/p>\n<p>Le gouvernement a d\u00e9j\u00e0 int\u00e9gr\u00e9 par la <strong>loi Rebsamen sur le dialogue social (<\/strong>loi 2015-994 du 17 ao\u00fbt 2015, art. 31, JO du 16)\u00a0une modification de ce fameux taux plancher. On peut ainsi lire dans l\u2019article L 4162-19 modifi\u00e9 du code du travail une nouvelle fourchette de 0,1 \u00e0 0,8\u00a0% (0,2\u00a0% et 1,6\u00a0% en cas de polyexposition) (en vigueur \u00e0 partir du 19 ao\u00fbt 2015).<\/p>\n<p>Un nouveau d\u00e9cret destin\u00e9 \u00e0 remettre en place les taux annul\u00e9s est attendu.<\/p>\n<p>A priori, les entreprises qui ont r\u00e9gl\u00e9 d\u00e9but 2016 la cotisation pour les salari\u00e9s expos\u00e9s en 2015, pourraient demander un remboursement des sommes vers\u00e9es. Nous somme en attente de la d\u00e9cision des pouvoirs publics.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le financement du compte de pr\u00e9vention de la p\u00e9nibilit\u00e9 avait \u00e9t\u00e9 pr\u00e9vu initialement par deux cotisations (articles L4162-19 et L4162-20 du code du travail)\u00a0: Une cotisation de base due par tous les employeurs de salari\u00e9s entrant dans le champ d&rsquo;application du compte personnel de pr\u00e9vention de la p\u00e9nibilit\u00e9 (aucun seuil d\u2019effectif) c\u2019est-\u00e0-dire les salari\u00e9s de [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[8],"tags":[211],"class_list":["post-5776","post","type-post","status-publish","format-quote","hentry","category-paie-et-administration-du-personnel","tag-impots","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Compte personnel de pr\u00e9vention de la p\u00e9nibilit\u00e9 : va-t-on un jour cotiser ? - 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\/05\/compte-personnel-prevention-penibilite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compte personnel de pr\u00e9vention de la p\u00e9nibilit\u00e9 : va-t-on un jour cotiser ? - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le financement du compte de pr\u00e9vention de la p\u00e9nibilit\u00e9 avait \u00e9t\u00e9 pr\u00e9vu initialement par deux cotisations (articles L4162-19 et L4162-20 du code du travail)\u00a0: Une cotisation de base due par tous les employeurs de salari\u00e9s entrant dans le champ d&rsquo;application du compte personnel de pr\u00e9vention de la p\u00e9nibilit\u00e9 (aucun seuil d\u2019effectif) c\u2019est-\u00e0-dire les salari\u00e9s de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2016\/04\/05\/compte-personnel-prevention-penibilite\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2016-04-05T08:41:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-04-05T08:39:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/cotisation-prevention-penibilite.jpg\" \/>\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\/05\/compte-personnel-prevention-penibilite\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2016\/04\/05\/compte-personnel-prevention-penibilite\/\",\"name\":\"Compte personnel de pr\u00e9vention de la p\u00e9nibilit\u00e9 : va-t-on un jour cotiser ? 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