{"id":25522,"date":"2024-09-03T12:20:02","date_gmt":"2024-09-03T10:20:02","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/?p=25522"},"modified":"2026-08-13T15:37:56","modified_gmt":"2026-08-13T13:37:56","slug":"entreprises-en-vlu-adhesion-a-lagirc-arrco","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/entreprises-en-vlu-adhesion-a-lagirc-arrco\/","title":{"rendered":"Entreprises en VLU : adh\u00e9sion \u00e0 l\u2019AGIRC-ARRCO"},"content":{"rendered":"<p class=\"ql-align-justify\"><span style=\"color: rgb(45, 45, 45);\">Le versement en lieu unique (VLU) permet aux entreprises de centraliser aupr\u00e8s d\u2019une seule Urssaf le paiement de l\u2019ensemble des sommes recouvr\u00e9es par l\u2019Urssaf.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(45, 45, 45);\">&nbsp;<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(45, 45, 45);\">Le VLU est obligatoire pour entreprises multi-\u00e9tablissements de 250 salari\u00e9s et plus et les groupes dont l\u2019effectif est d\u2019au moins 500 salari\u00e9s. Il est facultatif pour les autres.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(29, 29, 27);\">&nbsp;<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(29, 29, 27);\">Depuis le 1<\/span><sup style=\"color: rgb(29, 29, 27);\">er<\/sup><span style=\"color: rgb(29, 29, 27);\"> janvier 2021, dans le cadre du projet de transfert du recouvrement des cotisations Agirc-Arrco par les Urssaf, l\u2019article 20 de ANI pr\u00e9voyait que les entreprises, qui d\u00e9claraient leurs cotisations de s\u00e9curit\u00e9 sociale en un lieu unique en application du code de la s\u00e9curit\u00e9 sociale, devaient adh\u00e9rer \u00e0 une institution de retraite compl\u00e9mentaire d\u00e9sign\u00e9e par la Commission paritaire.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(29, 29, 27);\">&nbsp;<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(29, 29, 27);\">Apr\u00e8s deux reports, le projet de transfert du recouvrement aux URSSAF a \u00e9t\u00e9 abandonn\u00e9 par la loi de financement de la s\u00e9curit\u00e9 sociale pour 2024, et n\u2019est donc jamais entr\u00e9 en vigueur.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(29, 29, 27);\">&nbsp;<\/span><\/p>\n<p class=\"ql-align-justify\">Dans ces conditions, les Partenaires sociaux ont sign\u00e9 un avenant qui supprime, \u00e0 effet du 1er janvier 2024, l\u2019article 20 de l\u2019Accord National Interprofessionnel du 17 novembre 2017 (ANI) relatif aux r\u00e8gles sp\u00e9cifiques d\u2019adh\u00e9sion des entreprises b\u00e9n\u00e9ficiant du dispositif de VLU.<\/p>\n<p class=\"ql-align-justify\">&nbsp;<\/p>\n<p class=\"ql-align-justify\">Apr\u00e8s la signature de cet avenant, une circulaire publi\u00e9e cette \u00e9t\u00e9 (Circulaire Agirc-Arrco 2024-10-DRJ) vient pr\u00e9ciser que le contexte l\u00e9gislatif ayant r\u00e9cemment \u00e9volu\u00e9, l\u2019obligation pour les entreprises d\u2019adh\u00e9rer \u00e0 une institution de retraite compl\u00e9mentaire selon des conditions analogues \u00e0 celles des Urssaf n\u2019est plus justifi\u00e9e.<\/p>\n<p class=\"ql-align-justify\">&nbsp;<\/p>\n<p class=\"ql-align-justify\">Les adh\u00e9sions r\u00e9alis\u00e9es avant le 1<sup>er<\/sup> janvier 2024 en application de l\u2019article 20 supprim\u00e9 ne sont pas remises en cause.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le versement en lieu unique (VLU) permet aux entreprises de centraliser aupr\u00e8s d\u2019une seule Urssaf le paiement de l\u2019ensemble des sommes recouvr\u00e9es par l\u2019Urssaf. &nbsp; Le VLU est obligatoire pour entreprises multi-\u00e9tablissements de 250 salari\u00e9s et plus et les groupes dont l\u2019effectif est d\u2019au moins 500 salari\u00e9s. Il est facultatif pour les autres. &nbsp; Depuis [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":25520,"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-25522","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\/25522","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=25522"}],"version-history":[{"count":1,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/25522\/revisions"}],"predecessor-version":[{"id":29031,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/25522\/revisions\/29031"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/25520"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=25522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=25522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=25522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}