{"id":7037,"date":"2016-09-26T09:07:27","date_gmt":"2016-09-26T07:07:27","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7037"},"modified":"2016-10-06T08:48:54","modified_gmt":"2016-10-06T06:48:54","slug":"cotisations-sociales-intermittents-penibilite","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/09\/26\/cotisations-sociales-intermittents-penibilite\/","title":{"rendered":"Cotisations sociales : intermittents et p\u00e9nibilit\u00e9"},"content":{"rendered":"<h2>Intermittents du spectacle<\/h2>\n<p>Augmentation en deux temps du taux de la contribution patronale d\u2019assurance ch\u00f4mage due au titre de l\u2019emploi d\u2019intermittents du spectacle<\/p>\n<ul>\n<li><strong>8,50 %<\/strong> pour les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1er ao\u00fbt 2016 (+ 0,50 %) ;<\/li>\n<li><strong>9 %<\/strong> pour les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1er janvier 2017 (+ 0,50 %).<\/li>\n<\/ul>\n<p>Le taux de la contribution salariale est inchang\u00e9.<\/p>\n<p>D\u00e9cret no 2016-961 du 13 juillet 2016, JO du 14 ; Annexe X au r\u00e8glement g\u00e9n\u00e9ral de la convention du 14 mai 2014 relative \u00e0 l&rsquo;indemnisation du ch\u00f4mage, dans sa r\u00e9daction issue de l\u2019accord professionnel du 28 avril 2016 et son avenant d\u2019interpr\u00e9tation du 23 mai 2016<\/p>\n<h2>Cotisation sp\u00e9cifique li\u00e9e \u00e0 la p\u00e9nibilit\u00e9<\/h2>\n<p>Depuis le 1er janvier 2015, les salari\u00e9s expos\u00e9s \u00e0 certains facteurs de risques professionnels sont titulaires d\u2019un compte personnel de pr\u00e9vention de la p\u00e9nibilit\u00e9 financ\u00e9 par une cotisation g\u00e9n\u00e9rale de 0,01% \u00e0 partir de 2017.<\/p>\n<p>Il existe pour les employeurs de salari\u00e9s effectivement expos\u00e9s \u00e0 des facteurs de risques au-del\u00e0 des seuils fix\u00e9s par d\u00e9cret une cotisation sp\u00e9cifique due au titre des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 ces seuls salari\u00e9s.<\/p>\n<p>Cette cotisation suppl\u00e9mentaire devait \u00eatre comprise entre 0,3 % et 0,8 % en cas d\u2019exposition \u00e0 un seul facteur de p\u00e9nibilit\u00e9 (0,6 % et 0,8 % en cas de polyexposition).<\/p>\n<p>Seulement, les taux avaient \u00e9t\u00e9 fix\u00e9s \u00e0 des niveaux int\u00e9rieurs aux planchers fix\u00e9s par la loi.<\/p>\n<p>Le Conseil d\u2019\u00c9tat vient d\u2019annuler le d\u00e9cret du 9 octobre 2014, celui-ci ayant fix\u00e9 des taux de cotisation inf\u00e9rieurs aux planchers l\u00e9gaux alors en vigueur.<\/p>\n<p>Un nouveau d\u00e9cret r\u00e9tablit les taux annul\u00e9s et les rend \u00e0 nouveau applicables :<\/p>\n<ul>\n<li>0,1 % pour 2015 et 2016, puis 0,2 % \u00e0 compter de l&rsquo;ann\u00e9e 2017, au titre des salari\u00e9s expos\u00e9s \u00e0 un seul facteur de p\u00e9nibilit\u00e9 au-del\u00e0 des seuils d&rsquo;exposition ;<\/li>\n<li>0,2 % pour 2015 et 2016, puis 0,4 % \u00e0 compter de l&rsquo;ann\u00e9e 2017, au titre des salari\u00e9s expos\u00e9s simultan\u00e9ment \u00e0 plusieurs facteurs de p\u00e9nibilit\u00e9 au-del\u00e0 des seuils d&rsquo;exposition.<\/li>\n<\/ul>\n<p>L\u2019annulation du d\u00e9cret initial ouvrait potentiellement la voie \u00e0 une demande de remboursement des sommes vers\u00e9es au titre d\u2019une p\u00e9riode couverte par le d\u00e9cret annul\u00e9. Le nouveau d\u00e9cret, express\u00e9ment applicable aux cotisations dues \u00e0 partir de 2015, ferme cette possibilit\u00e9 en instituant des taux identiques \u00e0 ceux du d\u00e9cret annul\u00e9.<\/p>\n<p><em>Sources : D\u00e9cret no 2016-961 du 13 juillet 2016, JO du 14 ; Annexe X au r\u00e8glement g\u00e9n\u00e9ral de la convention du 14 mai 2014 relative \u00e0 l&rsquo;indemnisation du ch\u00f4mage, dans sa r\u00e9daction issue de l\u2019accord professionnel du 28 avril 2016 et son avenant d\u2019interpr\u00e9tation du 23 mai 2016<\/em><\/p>\n<p>C. trav art. L. 4162<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Intermittents du spectacle Augmentation en deux temps du taux de la contribution patronale d\u2019assurance ch\u00f4mage due au titre de l\u2019emploi d\u2019intermittents du spectacle 8,50 % pour les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1er ao\u00fbt 2016 (+ 0,50 %) ; 9 % pour les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1er janvier 2017 (+ 0,50 %). Le [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":7189,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[426,1041],"class_list":["post-7037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-cotisations-sociales","tag-intermittents"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cotisations sociales : intermittents et p\u00e9nibilit\u00e9 - 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\/09\/26\/cotisations-sociales-intermittents-penibilite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotisations sociales : intermittents et p\u00e9nibilit\u00e9 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Intermittents du spectacle Augmentation en deux temps du taux de la contribution patronale d\u2019assurance ch\u00f4mage due au titre de l\u2019emploi d\u2019intermittents du spectacle 8,50 % pour les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1er ao\u00fbt 2016 (+ 0,50 %) ; 9 % pour les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter du 1er janvier 2017 (+ 0,50 %). 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