{"id":7632,"date":"2017-02-24T12:06:07","date_gmt":"2017-02-24T10:06:07","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7632"},"modified":"2021-07-22T11:08:16","modified_gmt":"2021-07-22T09:08:16","slug":"budget-rh","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/02\/24\/budget-rh\/","title":{"rendered":"Comment \u00e9tablir et g\u00e9rer un budget RH ?"},"content":{"rendered":"<h2><strong>Composition du co\u00fbt du personnel<\/strong><\/h2>\n<p>La principale composante du budget des ressources humaines correspond \u00e9videmment \u00e0 la <strong>masse salariale.<\/strong><\/p>\n<p>Elle repr\u00e9sente <strong>l\u2019ensemble des salaires vers\u00e9s \u00e0 une population donn\u00e9e<\/strong> (g\u00e9n\u00e9ralement l\u2019ensemble des salari\u00e9s) <strong>pour une p\u00e9riode donn\u00e9e.<\/strong><\/p>\n<p>La plupart du temps, cette masse salariale est exprim\u00e9e en <strong>salaire brut.<\/strong> Pour les budgets RH, il sera n\u00e9cessaire d&rsquo;y inclure les <strong>cotisations patronales.<\/strong><\/p>\n<p>La difficult\u00e9 suppl\u00e9mentaire sera d&rsquo;\u00e9valuer les <strong>primes annuelles individuelles<\/strong> des salari\u00e9s ainsi que les <strong>heures suppl\u00e9mentaires.<\/strong><\/p>\n<p>En plus des salaires bruts et cotisations sociales patronales, il est n\u00e9cessaire d&rsquo;ajouter les \u00e9l\u00e9ments suivants pour avoir une vision compl\u00e8te du <strong>co\u00fbt global du personnel :<\/strong><\/p>\n<ul>\n<li>les cotisations de nature conventionnelle ou facultative (mutuelle, retraite suppl\u00e9mentaire, etc.)<\/li>\n<li>les imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (formation professionnelle continue, effort \u00e0 la construction, taxe d&rsquo;apprentissage, taxe sur les salaires, contribution AGEFIPH),<\/li>\n<li>la participation et l&rsquo;int\u00e9ressement<\/li>\n<li>les budgets des institutions repr\u00e9sentatives du personnel<\/li>\n<li>le personnel int\u00e9rimaire<\/li>\n<li>les autres charges de personnel (v\u00eatements de travail notamment).<\/li>\n<\/ul>\n<h2><strong>Budget RH : la m\u00e9thode<\/strong><\/h2>\n<p>Pour commencer, il est n\u00e9cessaire de calculer la <strong>masse salariale pr\u00e9visionnelle pour N+1<\/strong> (ann\u00e9e suivante). Il sera n\u00e9cessaire de tenir compte des augmentations de salaire (globales et individuelles), des promotions, des embauches et des d\u00e9parts.<\/p>\n<p>Deux m\u00e9thodes de calcul sont possibles :<\/p>\n<p><strong>Masse salariale ann\u00e9e N+1<\/strong> = Masse salariale de l\u2019effectif stable (pr\u00e9sent toute l&rsquo;ann\u00e9e N+1)<\/p>\n<p>+ Masse salariale du personnel sortant en N+1<\/p>\n<p>+ Masse salariale du personnel embauch\u00e9 en N+1<\/p>\n<p>ou :<\/p>\n<p><strong>Masse salariale ann\u00e9e N+1<\/strong> = Masse salariale de l&rsquo;effectif pr\u00e9sent au 1er janvier<\/p>\n<p>&#8211; Salaires non vers\u00e9s au personnel sortant<\/p>\n<p>+ Masse salariale du personnel embauch\u00e9<\/p>\n<p>Dans l&rsquo;exemple qui suit, nous utiliserons la premi\u00e8re m\u00e9thode. Il est pr\u00e9f\u00e9rable de proc\u00e9der \u00e0 un calcul s\u00e9par\u00e9 pour ces 3 groupes (effectif stable, masse salariale des sortants et des embauch\u00e9s), avec un d\u00e9coupage par cat\u00e9gorie (techniciens, ouvriers, employ\u00e9s, etc.).<\/p>\n<p>Pour affiner les calculs, il est possible, surtout dans les grandes structures, de tenir compte d&rsquo;un taux d&rsquo;absent\u00e9isme pour la variation du personnel, surtout lorsque ce dernier est relativement stable d&rsquo;une ann\u00e9e sur l&rsquo;autre.<\/p>\n<h2><strong>Exemple<\/strong><\/h2>\n<h3><strong>Enonc\u00e9<\/strong><\/h3>\n<p>Une soci\u00e9t\u00e9 constate \u00e0 la fin de l&rsquo;exercice N, l&rsquo;effectif par cat\u00e9gorie suivant :<\/p>\n<table width=\"389\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"80\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>Effectifs<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"115\"><strong>Salaires bruts annuels<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"115\"><strong>Salaires bruts d\u00e9cembre<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\"><strong>Direction<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\">12<\/td>\n<td style=\"text-align: center;\" width=\"115\">1 080 000<\/td>\n<td style=\"text-align: center;\" width=\"115\">8 000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\"><strong>Technicien<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\">200<\/td>\n<td style=\"text-align: center;\" width=\"115\">8 400 000<\/td>\n<td style=\"text-align: center;\" width=\"115\">4 000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\"><strong>Employ\u00e9s<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\">100<\/td>\n<td style=\"text-align: center;\" width=\"115\">2 200 000<\/td>\n<td style=\"text-align: center;\" width=\"115\">1 900<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\"><strong>Ouvriers<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\">300<\/td>\n<td style=\"text-align: center;\" width=\"115\">6 000 000<\/td>\n<td style=\"text-align: center;\" width=\"115\">1 700<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pour l&rsquo;ann\u00e9e N+1 (ann\u00e9e \u00e0 venir), il a \u00e9t\u00e9 n\u00e9goci\u00e9 une augmentation g\u00e9n\u00e9rale des salaires de 0,7% au 1er avril, et de 1% le 1er septembre.<\/p>\n<p>Les augmentations de salaires individuels au m\u00e9rite seront accord\u00e9s au 1er juillet N+1.<\/p>\n<p>L&rsquo;enveloppe consacr\u00e9e sera \u00e9gale \u00e0 1,5% des salaires de d\u00e9cembre N. Le personnel embauch\u00e9 et sortant ne b\u00e9n\u00e9ficient pas de ces augmentations individuelles.<\/p>\n<p>Il est pr\u00e9vu que 3 ouvriers soient \u00ab\u00a0promus\u00a0\u00bb au poste de technicien au 1er septembre N+1. Ces 3 personnes b\u00e9n\u00e9ficiaient d&rsquo;un salaire brut de 2.000 \u20ac en d\u00e9cembre N.<\/p>\n<p>Ils percevront une r\u00e9mun\u00e9ration de 2.500 \u20ac brut \u00e0 la prise de leurs nouvelles fonctions.<\/p>\n<p>On constate, en outre, les d\u00e9parts et embauches suivants :<\/p>\n<table width=\"585\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"80\"><strong>Cat\u00e9gories<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>Mois de d\u00e9part (fin de mois)<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"115\"><strong>Salaire brut d\u00e9cembre N<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"115\"><strong>Cat\u00e9gories<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"105\"><strong>Mois d&rsquo;arriv\u00e9e (d\u00e9but de mois)<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"91\"><strong>Salaire brut pr\u00e9vu<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\">Ouvrier<\/td>\n<td style=\"text-align: center;\" width=\"80\">Mars<\/td>\n<td style=\"text-align: center;\" width=\"115\">1 800<\/td>\n<td style=\"text-align: center;\" width=\"115\">Ouvrier<\/td>\n<td style=\"text-align: center;\" width=\"105\">Avril<\/td>\n<td style=\"text-align: center;\" width=\"91\">2 000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\">Ouvrier<\/td>\n<td style=\"text-align: center;\" width=\"80\">Juin<\/td>\n<td style=\"text-align: center;\" width=\"115\">2 500<\/td>\n<td style=\"text-align: center;\" width=\"115\">Employ\u00e9s<\/td>\n<td style=\"text-align: center;\" width=\"105\">Mai<\/td>\n<td style=\"text-align: center;\" width=\"91\">1 700<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\">Ouvrier<\/td>\n<td style=\"text-align: center;\" width=\"80\">Octobre<\/td>\n<td style=\"text-align: center;\" width=\"115\">2 300<\/td>\n<td style=\"text-align: center;\" width=\"115\">Employ\u00e9s<\/td>\n<td style=\"text-align: center;\" width=\"105\">Juillet<\/td>\n<td style=\"text-align: center;\" width=\"91\">1 600<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\">Employ\u00e9s<\/td>\n<td style=\"text-align: center;\" width=\"80\">Avril<\/td>\n<td style=\"text-align: center;\" width=\"115\">2 200<\/td>\n<td style=\"text-align: center;\" width=\"115\">Technicien<\/td>\n<td style=\"text-align: center;\" width=\"105\">Novembre<\/td>\n<td style=\"text-align: center;\" width=\"91\">3 000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\">Employ\u00e9s<\/td>\n<td style=\"text-align: center;\" width=\"80\">Juin<\/td>\n<td style=\"text-align: center;\" width=\"115\">1 800<\/td>\n<td style=\"text-align: center;\" width=\"115\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"105\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"91\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"80\">Technicien<\/td>\n<td style=\"text-align: center;\" width=\"80\">Juillet<\/td>\n<td style=\"text-align: center;\" width=\"115\">5 500<\/td>\n<td style=\"text-align: center;\" width=\"115\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"105\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"91\">&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><strong>1\u00e8re \u00e9tape&nbsp; : calcul des effectifs<\/strong><\/h3>\n<table style=\"width: 583px;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Cat\u00e9gories<\/strong><\/td>\n<td style=\"text-align: center; width: 74px;\"><strong>Effectif N<\/strong><\/td>\n<td style=\"text-align: center; width: 102px;\"><strong>D\u00e9parts N+1<\/strong><\/td>\n<td style=\"text-align: center; width: 101px;\"><strong>Effectif stable N+1<\/strong><\/td>\n<td style=\"text-align: center; width: 94px;\"><strong>Entr\u00e9es N+1<\/strong><\/td>\n<td style=\"text-align: center; width: 83px;\"><strong>Effectif N+1<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Direction<\/strong><\/td>\n<td style=\"text-align: center; width: 74px;\">12<\/td>\n<td style=\"text-align: center; width: 102px;\">&nbsp;<\/td>\n<td style=\"text-align: center; width: 101px;\">12<\/td>\n<td style=\"text-align: center; width: 94px;\">&nbsp;<\/td>\n<td style=\"text-align: center; width: 83px;\">12<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Technicien<\/strong><\/td>\n<td style=\"text-align: center; width: 74px;\">200<\/td>\n<td style=\"text-align: center; width: 102px;\">1<\/td>\n<td style=\"text-align: center; width: 101px;\">199<\/td>\n<td style=\"text-align: center; width: 94px;\">4<\/td>\n<td style=\"text-align: center; width: 83px;\">203<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Employ\u00e9s<\/strong><\/td>\n<td style=\"text-align: center; width: 74px;\">100<\/td>\n<td style=\"text-align: center; width: 102px;\">2<\/td>\n<td style=\"text-align: center; width: 101px;\">98<\/td>\n<td style=\"text-align: center; width: 94px;\">2<\/td>\n<td style=\"text-align: center; width: 83px;\">100<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Ouvriers<\/strong><\/td>\n<td style=\"text-align: center; width: 74px;\">300<\/td>\n<td style=\"text-align: center; width: 102px;\">6<\/td>\n<td style=\"text-align: center; width: 101px;\">294<\/td>\n<td style=\"text-align: center; width: 94px;\">1<\/td>\n<td style=\"text-align: center; width: 83px;\">295<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Total<\/strong><\/td>\n<td style=\"text-align: center; width: 74px;\"><strong>612<\/strong><\/td>\n<td style=\"text-align: center; width: 102px;\"><strong>9<\/strong><\/td>\n<td style=\"text-align: center; width: 101px;\"><strong>603<\/strong><\/td>\n<td style=\"text-align: center; width: 94px;\"><strong>7<\/strong><\/td>\n<td style=\"text-align: center; width: 83px;\"><strong>610<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ce tableau tient compte \u00e0 la fois des embauches et d\u00e9parts et des promotions des ouvriers.<\/p>\n<h3><strong>2\u00e8me \u00e9tape : calcul de la masse salariale de l&rsquo;effectif stable<\/strong><\/h3>\n<p>Pour d\u00e9terminer la masse salariale de l&rsquo;effectif stable, il est pr\u00e9f\u00e9rable d&rsquo;utiliser un calcul indiciaire pour calculer l&rsquo;effet des augmentations salariales. On retient dans cet exemple, base 100 au 1er janvier N+1.<\/p>\n<table width=\"557\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"127\"><strong>P\u00e9riode<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>Nombre de mois<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"153\"><strong>D\u00e9tail des calculs<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"92\"><strong>Indice<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"105\"><strong>Total<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\">Janvier \u00e0 mars<\/td>\n<td style=\"text-align: center;\" width=\"80\">3<\/td>\n<td style=\"text-align: center;\" width=\"153\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"92\">100<\/td>\n<td style=\"text-align: center;\" width=\"105\">300,000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\">Avril \u00e0 juin<\/td>\n<td style=\"text-align: center;\" width=\"80\">3<\/td>\n<td style=\"text-align: center;\" width=\"153\">100 x 1,007<\/td>\n<td style=\"text-align: center;\" width=\"92\">100,7<\/td>\n<td style=\"text-align: center;\" width=\"105\">302,100<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\">Juillet et ao\u00fbt<\/td>\n<td style=\"text-align: center;\" width=\"80\">2<\/td>\n<td style=\"text-align: center;\" width=\"153\">100,7 + 100 x 1,5%<\/td>\n<td style=\"text-align: center;\" width=\"92\">102,2<\/td>\n<td style=\"text-align: center;\" width=\"105\">204,400<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\">Septembre \u00e0 d\u00e9cembre<\/td>\n<td style=\"text-align: center;\" width=\"80\">4<\/td>\n<td style=\"text-align: center;\" width=\"153\">102,2 x 1,01<\/td>\n<td style=\"text-align: center;\" width=\"92\">103,222<\/td>\n<td style=\"text-align: center;\" width=\"105\">412,888<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"153\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"92\"><strong>Total<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"105\"><strong>1 219,388<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>La somme des indices (1.217,344) repr\u00e9sente un coefficient multiplicateur de 12,19388.<\/p>\n<p>On peut d\u00e9sormais facilement calculer la masse salariale de l&rsquo;effectif stable :<\/p>\n<table width=\"557\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"127\"><strong>Cat\u00e9gories<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>Effectif stable N+1<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"131\"><strong>Salaire d\u00e9cembre N<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"115\"><strong>Coefficient multiplicateur<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"105\"><strong>Masse salariale<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\"><strong>Direction<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\">12<\/td>\n<td style=\"text-align: center;\" width=\"131\">8 000<\/td>\n<td style=\"text-align: center;\" width=\"115\">12,19388<\/td>\n<td style=\"text-align: center;\" width=\"105\">1 170 612<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\"><strong>Technicien<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\">199<\/td>\n<td style=\"text-align: center;\" width=\"131\">4 000<\/td>\n<td style=\"text-align: center;\" width=\"115\">12,19388<\/td>\n<td style=\"text-align: center;\" width=\"105\">9 706 328<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\"><strong>Employ\u00e9s<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\">98<\/td>\n<td style=\"text-align: center;\" width=\"131\">1 900<\/td>\n<td style=\"text-align: center;\" width=\"115\">12,19388<\/td>\n<td style=\"text-align: center;\" width=\"105\">2 270 500<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\"><strong>Ouvriers<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\">294<\/td>\n<td style=\"text-align: center;\" width=\"131\">1 700<\/td>\n<td style=\"text-align: center;\" width=\"115\">12,19388<\/td>\n<td style=\"text-align: center;\" width=\"105\">6 094 501<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\"><strong>Total<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>603<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"131\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"115\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"105\"><strong>19 241 943<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><strong>3\u00e8me \u00e9tape : calcul de la masse salariale vers\u00e9e au personnel sortant<\/strong><\/h3>\n<table style=\"width: 781px;\" border=\"1\">\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 111px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 66px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 116px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 151px; text-align: center;\" colspan=\"3\"><strong>Nombre de mois pay\u00e9s \u00e0 l&rsquo;indice<\/strong><\/td>\n<td style=\"height: 80px; width: 82px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 90px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 111px; text-align: center;\">&nbsp;<\/td>\n<\/tr>\n<tr style=\"height: 128.469px;\">\n<td style=\"height: 128.469px; width: 111px; text-align: center;\"><strong>Cat\u00e9gories<\/strong><\/td>\n<td style=\"height: 128.469px; width: 66px; text-align: center;\"><strong>Mois de d\u00e9part (fin de mois)<\/strong><\/td>\n<td style=\"height: 128.469px; width: 116px; text-align: center;\"><strong>Dur\u00e9e de r\u00e9mun\u00e9ration en mois<\/strong><\/td>\n<td style=\"height: 128.469px; width: 38px; text-align: center;\"><strong>100<\/strong><\/td>\n<td style=\"height: 128.469px; width: 48px; text-align: center;\"><strong>100,7<\/strong><\/td>\n<td style=\"height: 128.469px; width: 65px; text-align: center;\"><strong>101,707<\/strong><\/td>\n<td style=\"height: 128.469px; width: 82px; text-align: center;\"><strong>Salaire d\u00e9cembre N<\/strong><\/td>\n<td style=\"height: 128.469px; width: 90px; text-align: center;\"><strong>Coefficient<\/strong><\/td>\n<td style=\"height: 128.469px; width: 111px; text-align: center;\"><strong>Total<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 111px; text-align: center;\">Ouvrier<\/td>\n<td style=\"height: 56px; width: 66px; text-align: center;\">Mars<\/td>\n<td style=\"height: 56px; width: 116px; text-align: center;\">3<\/td>\n<td style=\"height: 56px; width: 38px; text-align: center;\">3<\/td>\n<td style=\"height: 56px; width: 48px; text-align: center;\">0<\/td>\n<td style=\"height: 56px; width: 65px; text-align: center;\">0<\/td>\n<td style=\"height: 56px; width: 82px; text-align: center;\">1 8&nbsp;00<\/td>\n<td style=\"height: 56px; width: 90px; text-align: center;\">3<\/td>\n<td style=\"height: 56px; width: 111px; text-align: center;\">5 400<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 111px; text-align: center;\">Ouvrier<\/td>\n<td style=\"height: 56px; width: 66px; text-align: center;\">Juin<\/td>\n<td style=\"height: 56px; width: 116px; text-align: center;\">6<\/td>\n<td style=\"height: 56px; width: 38px; text-align: center;\">3<\/td>\n<td style=\"height: 56px; width: 48px; text-align: center;\">3<\/td>\n<td style=\"height: 56px; width: 65px; text-align: center;\">0<\/td>\n<td style=\"height: 56px; width: 82px; text-align: center;\">2 500<\/td>\n<td style=\"height: 56px; width: 90px; text-align: center;\">6,021<\/td>\n<td style=\"height: 56px; width: 111px; text-align: center;\">15 053<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 111px; text-align: center;\">Ouvrier<\/td>\n<td style=\"height: 56px; width: 66px; text-align: center;\">Octobre<\/td>\n<td style=\"height: 56px; width: 116px; text-align: center;\">10<\/td>\n<td style=\"height: 56px; width: 38px; text-align: center;\">3<\/td>\n<td style=\"height: 56px; width: 48px; text-align: center;\">5<\/td>\n<td style=\"height: 56px; width: 65px; text-align: center;\">2<\/td>\n<td style=\"height: 56px; width: 82px; text-align: center;\">2 300<\/td>\n<td style=\"height: 56px; width: 90px; text-align: center;\">10,06914<\/td>\n<td style=\"height: 56px; width: 111px; text-align: center;\">23 159<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 111px; text-align: center;\">3 Ouvriers promus<\/td>\n<td style=\"height: 80px; width: 66px; text-align: center;\">Ao\u00fbt<\/td>\n<td style=\"height: 80px; width: 116px; text-align: center;\">24<\/td>\n<td style=\"height: 80px; width: 38px; text-align: center;\">9<\/td>\n<td style=\"height: 80px; width: 48px; text-align: center;\">15<\/td>\n<td style=\"height: 80px; width: 65px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 82px; text-align: center;\">2000<\/td>\n<td style=\"height: 80px; width: 90px; text-align: center;\">24,105<\/td>\n<td style=\"height: 80px; width: 111px; text-align: center;\">48 210<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 177px; text-align: center;\" colspan=\"2\"><strong>Sous-total ouvriers<\/strong><\/td>\n<td style=\"height: 80px; width: 116px; text-align: center;\"><strong>43<\/strong><\/td>\n<td style=\"height: 80px; width: 38px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 48px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 65px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 82px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 90px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 111px; text-align: center;\"><strong>91 822<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 111px; text-align: center;\">Employ\u00e9s<\/td>\n<td style=\"height: 56px; width: 66px; text-align: center;\">Avril<\/td>\n<td style=\"height: 56px; width: 116px; text-align: center;\">4<\/td>\n<td style=\"height: 56px; width: 38px; text-align: center;\">3<\/td>\n<td style=\"height: 56px; width: 48px; text-align: center;\">1<\/td>\n<td style=\"height: 56px; width: 65px; text-align: center;\">0<\/td>\n<td style=\"height: 56px; width: 82px; text-align: center;\">2 200<\/td>\n<td style=\"height: 56px; width: 90px; text-align: center;\">4,007<\/td>\n<td style=\"height: 56px; width: 111px; text-align: center;\">8 815<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 111px; text-align: center;\">Employ\u00e9s<\/td>\n<td style=\"height: 56px; width: 66px; text-align: center;\">Juin<\/td>\n<td style=\"height: 56px; width: 116px; text-align: center;\">6<\/td>\n<td style=\"height: 56px; width: 38px; text-align: center;\">3<\/td>\n<td style=\"height: 56px; width: 48px; text-align: center;\">3<\/td>\n<td style=\"height: 56px; width: 65px; text-align: center;\">0<\/td>\n<td style=\"height: 56px; width: 82px; text-align: center;\">1 800<\/td>\n<td style=\"height: 56px; width: 90px; text-align: center;\">6,021<\/td>\n<td style=\"height: 56px; width: 111px; text-align: center;\">10 838<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 177px; text-align: center;\" colspan=\"2\"><strong>Sous-total employ\u00e9s<\/strong><\/td>\n<td style=\"height: 56px; width: 116px; text-align: center;\"><strong>10<\/strong><\/td>\n<td style=\"height: 56px; width: 38px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 56px; width: 48px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 56px; width: 65px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 56px; width: 82px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 56px; width: 90px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 56px; width: 111px; text-align: center;\"><strong>19 653<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 111px; text-align: center;\">Technicien<\/td>\n<td style=\"height: 80px; width: 66px; text-align: center;\">Juillet<\/td>\n<td style=\"height: 80px; width: 116px; text-align: center;\"><strong>7<\/strong><\/td>\n<td style=\"height: 80px; width: 38px; text-align: center;\">3<\/td>\n<td style=\"height: 80px; width: 48px; text-align: center;\">4<\/td>\n<td style=\"height: 80px; width: 65px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 82px; text-align: center;\">5 500<\/td>\n<td style=\"height: 80px; width: 90px; text-align: center;\">7,028<\/td>\n<td style=\"height: 80px; width: 111px; text-align: center;\"><strong>38 654<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 111px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 66px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 116px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 38px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 48px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 65px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 82px; text-align: center;\">&nbsp;<\/td>\n<td style=\"height: 80px; width: 90px; text-align: center;\"><strong>TOTAL<\/strong><\/td>\n<td style=\"height: 80px; width: 111px; text-align: center;\"><strong>150 129<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L&rsquo;ouvrier parti au mois d&rsquo;octobre sera r\u00e9mun\u00e9r\u00e9 10 mois en N+1 :<\/p>\n<ul>\n<li>base 100 de janvier \u00e0 mars,<\/li>\n<li>base 100,7 d&rsquo;avril \u00e0 septembre (100 x 1,007)<\/li>\n<li>base 101,707 en octobre (100,7 x 1,01).<\/li>\n<\/ul>\n<p>Les 3 ouvriers promus seront r\u00e9mun\u00e9r\u00e9s 8 mois soit 24 mois en cumul\u00e9 (8 mois x 3 salari\u00e9s).<\/p>\n<h3><strong>4\u00e8me \u00e9tape : Calcul de la masse salariale vers\u00e9e au personnel embauch\u00e9<\/strong><\/h3>\n<table width=\"671\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"148\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"105\">&nbsp;<\/td>\n<td style=\"text-align: center;\" colspan=\"2\" width=\"100\"><strong>Nombre de mois pay\u00e9s \u00e0 l&rsquo;indice<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"77\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"148\"><strong>Cat\u00e9gories<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>Mois d&rsquo;arriv\u00e9e (d\u00e9but de mois)<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"105\"><strong>Dur\u00e9e de r\u00e9mun\u00e9ration en mois<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"49\"><strong>100<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"51\"><strong>101<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"77\"><strong>Salaire d\u00e9cembre N<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>Coefficient<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>Total<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"148\">Ouvrier<\/td>\n<td style=\"text-align: center;\" width=\"80\">Avril<\/td>\n<td style=\"text-align: center;\" width=\"105\"><strong>9<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"49\">5<\/td>\n<td style=\"text-align: center;\" width=\"51\">4<\/td>\n<td style=\"text-align: center;\" width=\"77\">2 000<\/td>\n<td style=\"text-align: center;\" width=\"80\">9,028<\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>18 056<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"148\">Employ\u00e9s<\/td>\n<td style=\"text-align: center;\" width=\"80\">Mai<\/td>\n<td style=\"text-align: center;\" width=\"105\">8<\/td>\n<td style=\"text-align: center;\" width=\"49\">4<\/td>\n<td style=\"text-align: center;\" width=\"51\">4<\/td>\n<td style=\"text-align: center;\" width=\"77\">1 700<\/td>\n<td style=\"text-align: center;\" width=\"80\">8,028<\/td>\n<td style=\"text-align: center;\" width=\"80\">13 648<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"148\">Employ\u00e9s<\/td>\n<td style=\"text-align: center;\" width=\"80\">Juillet<\/td>\n<td style=\"text-align: center;\" width=\"105\">6<\/td>\n<td style=\"text-align: center;\" width=\"49\">2<\/td>\n<td style=\"text-align: center;\" width=\"51\">4<\/td>\n<td style=\"text-align: center;\" width=\"77\">1 600<\/td>\n<td style=\"text-align: center;\" width=\"80\">6,028<\/td>\n<td style=\"text-align: center;\" width=\"80\">9 645<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" colspan=\"2\" width=\"228\"><strong>Sous-total employ\u00e9s<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"105\"><strong>14<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"49\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"51\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"77\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>23 292<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"148\">Technicien<\/td>\n<td style=\"text-align: center;\" width=\"80\">Novembre<\/td>\n<td style=\"text-align: center;\" width=\"105\">2<\/td>\n<td style=\"text-align: center;\" width=\"49\">2<\/td>\n<td style=\"text-align: center;\" width=\"51\">0<\/td>\n<td style=\"text-align: center;\" width=\"77\">3 000<\/td>\n<td style=\"text-align: center;\" width=\"80\">2<\/td>\n<td style=\"text-align: center;\" width=\"80\">6 000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"148\">3 Techniciens promus<\/td>\n<td style=\"text-align: center;\" width=\"80\">Septembre<\/td>\n<td style=\"text-align: center;\" width=\"105\">12<\/td>\n<td style=\"text-align: center;\" width=\"49\">12<\/td>\n<td style=\"text-align: center;\" width=\"51\">0<\/td>\n<td style=\"text-align: center;\" width=\"77\">2500<\/td>\n<td style=\"text-align: center;\" width=\"80\">12<\/td>\n<td style=\"text-align: center;\" width=\"80\">30 000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" colspan=\"2\" width=\"228\"><strong>Sous-total techniciens<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"105\"><strong>14<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"49\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"51\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"77\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>36 000<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"148\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"105\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"49\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"51\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"77\">&nbsp;<\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>TOTAL<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>77 348<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Les personnes arrivant le mois de l&rsquo;augmentation g\u00e9n\u00e9rale des salaires n&rsquo;en b\u00e9n\u00e9ficient pas (cas notamment des 3 techniciens promus qui ne profitent pas de l&rsquo;augmentation du 1er septembre).<\/p>\n<p>L&rsquo;ouvrier arriv\u00e9 en avril est r\u00e9mun\u00e9r\u00e9 5 mois base 100 (avril \u00e0 ao\u00fbt, il ne b\u00e9n\u00e9ficie \u00e9videmment pas de l&rsquo;augmentation du 1er avril puisqu&rsquo;il s&rsquo;agit de son mois d&rsquo;arriv\u00e9e) et 4 mois base 101 (de septembre \u00e0 d\u00e9cembre, il b\u00e9n\u00e9ficie de l&rsquo;augmentation du 1er septembre).<\/p>\n<article class=\"obj_encart-formation\">\n<div class=\"ctn_encart\">\n<h3>Votre formation sur ce th\u00e8me<\/h3>\n<h2>&nbsp;ELABORER ET SUIVRE UN BUDGET&nbsp;<\/h2>\n<h4>2 jours \u2013 En pr\u00e9sentiel ou \u00e0 distance<\/h4>\n<ul>\n<li><strong>Conna\u00eetre les principes du montage budg\u00e9taire&nbsp;:<\/strong> des pr\u00e9visions de ventes au budget de tr\u00e9sorerie.\/li>\n<li><strong>Appliquer une m\u00e9thodologie<\/strong> pour construire un budget \u00e9tape par \u00e9tape.<\/li>\n<li><strong>Utiliser les outils budg\u00e9taires&nbsp;:<\/strong> budgets par activit\u00e9 (ABB) et Budget Base Z\u00e9ro (BBZ).<\/li>\n<\/ul>\n<div class=\"ctn_btn\">\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/CBUG\" rel=\"noopener\"><span>En savoir plus<\/span><\/a><br \/>\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/client\/programme-pdf\/CBUG.pdf\" rel=\"noopener\"><span>T\u00e9l\u00e9charger le programme PDF<\/span><\/a><\/div>\n<\/div>\n<\/article>\n<h3><strong>5\u00e8me \u00e9tape : calcul de la masse salariale globale pour N+1<\/strong><\/h3>\n<table style=\"width: 711px;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 91px;\" rowspan=\"2\"><strong>Cat\u00e9gories<\/strong><\/td>\n<td style=\"text-align: center; width: 164px;\" colspan=\"2\"><strong>Effectif stable<\/strong><\/td>\n<td style=\"text-align: center; width: 100px;\" colspan=\"2\"><strong>D\u00e9parts<\/strong><\/td>\n<td style=\"text-align: center; width: 132px;\" colspan=\"2\"><strong>Arriv\u00e9e<\/strong><\/td>\n<td style=\"text-align: center; width: 168px;\" colspan=\"2\"><strong>Masse salariale N+1<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 61px;\"><strong>Effectif<\/strong><\/td>\n<td style=\"text-align: center; width: 103px;\"><strong>Montant<\/strong><\/td>\n<td style=\"text-align: center; width: 29px;\"><strong>Effectif<\/strong><\/td>\n<td style=\"text-align: center; width: 71px;\"><strong>Montant<\/strong><\/td>\n<td style=\"text-align: center; width: 61px;\"><strong>Effectif<\/strong><\/td>\n<td style=\"text-align: center; width: 71px;\"><strong>Montant<\/strong><\/td>\n<td style=\"text-align: center; width: 61px;\"><strong>Effectif<\/strong><\/td>\n<td style=\"text-align: center; width: 107px;\"><strong>Montant<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Direction<\/strong><\/td>\n<td style=\"text-align: center; width: 61px;\">12<\/td>\n<td style=\"text-align: center; width: 103px;\">1 170 612<\/td>\n<td style=\"text-align: center; width: 29px;\">&nbsp;<\/td>\n<td style=\"text-align: center; width: 71px;\">&nbsp;<\/td>\n<td style=\"text-align: center; width: 61px;\">&nbsp;<\/td>\n<td style=\"text-align: center; width: 71px;\">&nbsp;<\/td>\n<td style=\"text-align: center; width: 61px;\">12<\/td>\n<td style=\"text-align: center; width: 107px;\">1 170 612<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Technicien<\/strong><\/td>\n<td style=\"text-align: center; width: 61px;\">199<\/td>\n<td style=\"text-align: center; width: 103px;\">9 706 328<\/td>\n<td style=\"text-align: center; width: 29px;\">1<\/td>\n<td style=\"text-align: center; width: 71px;\">38 654<\/td>\n<td style=\"text-align: center; width: 61px;\">4<\/td>\n<td style=\"text-align: center; width: 71px;\">36 000<\/td>\n<td style=\"text-align: center; width: 61px;\">202<\/td>\n<td style=\"text-align: center; width: 107px;\">9 703 674<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Employ\u00e9s<\/strong><\/td>\n<td style=\"text-align: center; width: 61px;\">98<\/td>\n<td style=\"text-align: center; width: 103px;\">2 270 500<\/td>\n<td style=\"text-align: center; width: 29px;\">2<\/td>\n<td style=\"text-align: center; width: 71px;\">19 653<\/td>\n<td style=\"text-align: center; width: 61px;\">2<\/td>\n<td style=\"text-align: center; width: 71px;\">23 292<\/td>\n<td style=\"text-align: center; width: 61px;\">98<\/td>\n<td style=\"text-align: center; width: 107px;\">2 274 140<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Ouvriers<\/strong><\/td>\n<td style=\"text-align: center; width: 61px;\">294<\/td>\n<td style=\"text-align: center; width: 103px;\">6 094 501<\/td>\n<td style=\"text-align: center; width: 29px;\">6<\/td>\n<td style=\"text-align: center; width: 71px;\">91 822<\/td>\n<td style=\"text-align: center; width: 61px;\">1<\/td>\n<td style=\"text-align: center; width: 71px;\">18 056<\/td>\n<td style=\"text-align: center; width: 61px;\">289<\/td>\n<td style=\"text-align: center; width: 107px;\">6 020 736<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 91px;\"><strong>Total<\/strong><\/td>\n<td style=\"text-align: center; width: 61px;\"><strong>603<\/strong><\/td>\n<td style=\"text-align: center; width: 103px;\"><strong>19 241 943<\/strong><\/td>\n<td style=\"text-align: center; width: 29px;\"><strong>9<\/strong><\/td>\n<td style=\"text-align: center; width: 71px;\"><strong>150 129<\/strong><\/td>\n<td style=\"text-align: center; width: 61px;\"><strong>7<\/strong><\/td>\n<td style=\"text-align: center; width: 71px;\"><strong>77 348<\/strong><\/td>\n<td style=\"text-align: center; width: 61px;\"><strong>601<\/strong><\/td>\n<td style=\"text-align: center; width: 107px;\"><strong>19 169 162<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composition du co\u00fbt du personnel La principale composante du budget des ressources humaines correspond \u00e9videmment \u00e0 la masse salariale. Elle repr\u00e9sente l\u2019ensemble des salaires vers\u00e9s \u00e0 une population donn\u00e9e (g\u00e9n\u00e9ralement l\u2019ensemble des salari\u00e9s) pour une p\u00e9riode donn\u00e9e. La plupart du temps, cette masse salariale est exprim\u00e9e en salaire brut. Pour les budgets RH, il sera [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":11014,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[2],"tags":[1075,1083,58],"class_list":["post-7632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ressources-humaines","tag-budget","tag-gestion-budgetaire","tag-rh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment \u00e9tablir et g\u00e9rer un budget RH ? - 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\/2017\/02\/24\/budget-rh\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment \u00e9tablir et g\u00e9rer un budget RH ? - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Composition du co\u00fbt du personnel La principale composante du budget des ressources humaines correspond \u00e9videmment \u00e0 la masse salariale. Elle repr\u00e9sente l\u2019ensemble des salaires vers\u00e9s \u00e0 une population donn\u00e9e (g\u00e9n\u00e9ralement l\u2019ensemble des salari\u00e9s) pour une p\u00e9riode donn\u00e9e. La plupart du temps, cette masse salariale est exprim\u00e9e en salaire brut. 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