{"id":19382,"date":"2020-09-17T09:02:50","date_gmt":"2020-09-17T07:02:50","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/activite-partielle-de-longue-duree-regime-social-des-indemnites-versees-par-lemployeur\/"},"modified":"2022-09-19T14:48:20","modified_gmt":"2022-09-19T12:48:20","slug":"activite-partielle-de-longue-duree-regime-social-des-indemnites-versees-par-lemployeur","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/activite-partielle-de-longue-duree-regime-social-des-indemnites-versees-par-lemployeur\/","title":{"rendered":"Activit\u00e9 partielle de longue dur\u00e9e : r\u00e9gime social des indemnit\u00e9s vers\u00e9es par l\u2019employeur"},"content":{"rendered":"

\u00a0<\/p>\n

Sur son site internet, l\u2019URSSAF pr\u00e9cise le r\u00e9gime social applicable aux indemnit\u00e9s vers\u00e9es par l\u2019employeur aux salari\u00e9s dans le cadre de l\u2019activit\u00e9 partielle de longue dur\u00e9e. <\/span><\/p>\n

\u00a0<\/p>\n

L\u2019indemnit\u00e9 l\u00e9gale vers\u00e9e par l\u2019employeur au salari\u00e9 est un revenu de remplacement\u00a0:<\/span><\/p>\n

\u00a0<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0elle est exclue de l\u2019assiette de cotisations et contributions de S\u00e9curit\u00e9 sociale, au titre des revenus d\u2019activit\u00e9\u00a0;<\/span><\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0elle est cependant soumise \u00e0 la\u00a0<\/span>CSG<\/a>\u00a0et \u00e0 la\u00a0<\/span>CRDS<\/a>\u00a0au taux de 6,70\u00a0%, apr\u00e8s abattement de 1,75\u00a0% pour frais professionnels\u00a0;<\/span><\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0les b\u00e9n\u00e9ficiaires du r\u00e9gime local d\u2019assurance maladie du Bas-Rhin, du Haut-Rhin et de la Moselle doivent s\u2019acquitter d\u2019une cotisation suppl\u00e9mentaire maladie de 1,50\u00a0% ;<\/span><\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0le taux d\u2019assurance maladie pour les non-r\u00e9sidents fiscaux non redevable de la CSG-CRDS est fix\u00e9 \u00e0 2,80\u00a0% ;<\/span><\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0la cotisation maladie applicable \u00e0 Mayotte est fix\u00e9e \u00e0 2,35\u00a0%.<\/span><\/p>\n

\u00a0<\/p>\n

L\u2019employeur a la possibilit\u00e9 de verser une indemnit\u00e9 compl\u00e9mentaire.<\/span><\/p>\n

\u00a0<\/p>\n

Pour les salari\u00e9s dont la r\u00e9mun\u00e9ration est inf\u00e9rieure \u00e0 4,5\u00a0Smic, si l\u2019indemnit\u00e9 globale exc\u00e8de 3,15\u00a0Smic, la part de l\u2019indemnit\u00e9 compl\u00e9mentaire exc\u00e9dant cette limite est assujettie aux cotisations et contributions de droit commun.<\/span><\/p>\n

\u00a0<\/p>\n

Pour les salari\u00e9s dont la r\u00e9mun\u00e9ration est sup\u00e9rieure ou \u00e9gale \u00e0 4,5\u00a0Smic, la part de l\u2019indemnit\u00e9 globale exc\u00e9dant 3,15\u00a0Smic est soumise aux cotisations et contributions de droit commun.<\/span><\/p>\n

\u00a0<\/p>\n

Ce r\u00e9gime social s\u2019applique jusqu\u2019au 31\/12\/2020.<\/span><\/p>\n

\u00a0<\/p>\n

Des pr\u00e9cisions compl\u00e9mentaires seront apport\u00e9es concernant le r\u00e9gime social applicable apr\u00e8s cette date.<\/span><\/p>\n

<\/p>\n

https:\/\/www.urssaf.fr\/portail\/home\/actualites\/toute-lactualite-employeur\/mise-en-place-dun-nouveau-dispos.html<\/a><\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

L\u2019URSSAF pr\u00e9cise le r\u00e9gime social de l\u2019activit\u00e9 partielle de longue dur\u00e9e<\/p>\n","protected":false},"author":3,"featured_media":19380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_analysis_target_kw":"","footnotes":""},"categories":[31],"tags":[],"class_list":["post-19382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-en-droit-social"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/19382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=19382"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/19382\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/19380"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=19382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=19382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=19382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}