{"id":23659,"date":"2023-10-10T06:14:48","date_gmt":"2023-10-10T04:14:48","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/?p=23659"},"modified":"2023-10-10T06:14:49","modified_gmt":"2023-10-10T04:14:49","slug":"mise-a-jour-du-boss-reduction-fillon-en-cas-dassurance-chomage-et-avantages-en-nature","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/mise-a-jour-du-boss-reduction-fillon-en-cas-dassurance-chomage-et-avantages-en-nature\/","title":{"rendered":"Mise \u00e0 jour du BOSS : r\u00e9duction Fillon en cas d\u2019assurance ch\u00f4mage et avantages en nature"},"content":{"rendered":"

Une mise \u00e0 jour du Bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS) du 1er<\/sup> octobre 2023 a int\u00e9gr\u00e9\u00a0:<\/p>\n

\u00a0<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0les nouvelles modalit\u00e9s de plafonnement de la r\u00e9duction Fillon en cas de bonus d\u2019assurance ch\u00f4mage issues du d\u00e9cret n\u00b02023-801 du 21 ao\u00fbt 2023. Ce d\u00e9cret pr\u00e9voit que \u00ab\u00a0le plafond de droit commun est maintenu au niveau du montant des cotisations et contributions patronales dues au niveau du salari\u00e9 et \u00e9ligibles \u00e0 la r\u00e9duction g\u00e9n\u00e9rale. Ce plafond est major\u00e9 dans le cas de l\u2019application d\u2019un facteur de majoration de la r\u00e9duction g\u00e9n\u00e9rale (en cas de recours \u00e0 une caisse de cong\u00e9s pay\u00e9s notamment), dans la limite du montant des cotisations et contributions patronales dues au titre du salari\u00e9 (y compris les cotisations et contributions patronales non \u00e9ligibles \u00e0 la r\u00e9duction). Le plafond est enfin relev\u00e9 au montant des cotisations et contributions patronales dues au titre du salari\u00e9 (y compris les cotisations et contributions patronales non \u00e9ligibles \u00e0 la r\u00e9duction) lorsque l\u2019employeur dispose d\u2019un bonus sur le taux de sa contribution assurance-ch\u00f4mage<\/em>\u00a0\u00bb. Ces dispositions s\u2019appliquent aux cotisations et contributions patronales dues sur des \u00e9l\u00e9ments de r\u00e9mun\u00e9ration vers\u00e9s \u00e0 compter du 1er septembre 2022.<\/p>\n

\u00a0<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0au sein de la rubrique consacr\u00e9e aux avantages en nature, un chapitre 7, pr\u00e9sentant sous la forme de deux tableaux r\u00e9capitulatif, les limites forfaitaires d\u2019exclusion de l\u2019assiette sociale des avantages en nature ainsi que les montants d\u2019\u00e9valuation forfaitaire des avantages en nature.<\/p>\n

\u00a0<\/p>\n

https:\/\/boss.gouv.fr\/portail\/accueil\/actualites.html<\/a><\/p>\n

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

Une mise \u00e0 jour du Bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS) du 1er octobre 2023 a int\u00e9gr\u00e9\u00a0: \u00a0 –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0les nouvelles modalit\u00e9s de plafonnement de la r\u00e9duction Fillon en cas de bonus d\u2019assurance ch\u00f4mage issues du d\u00e9cret n\u00b02023-801 du 21 ao\u00fbt 2023. Ce d\u00e9cret pr\u00e9voit que \u00ab\u00a0le plafond de droit commun est maintenu au niveau […]<\/p>\n","protected":false},"author":3,"featured_media":23657,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-23659","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\/23659","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=23659"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/23659\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/23657"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=23659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=23659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=23659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}