{"id":1442,"date":"2023-03-29T08:52:49","date_gmt":"2023-03-29T06:52:49","guid":{"rendered":"https:\/\/aqtilog.fr\/?p=1442"},"modified":"2023-03-29T08:52:49","modified_gmt":"2023-03-29T06:52:49","slug":"deduction-patronale-sur-heures-supplementaires","status":"publish","type":"post","link":"https:\/\/aqtilog.fr\/index.php\/2023\/03\/29\/deduction-patronale-sur-heures-supplementaires\/","title":{"rendered":"D\u00e9duction patronale sur heures suppl\u00e9mentaires"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Par un&nbsp;<a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2022\/septembre\/communique-1.html\">communiqu\u00e9 du 30 septembre 2022,<\/a>&nbsp;le bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS) pr\u00e9cise les modalit\u00e9s de la&nbsp;d\u00e9duction forfaitaire sur les cotisations patronales, cr\u00e9\u00e9e par la&nbsp;<a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046186723\">loi Pouvoir d\u2019achat n\u00b01158 du 16 ao\u00fbt 2022<\/a>, et due au titre des&nbsp;heures suppl\u00e9mentaires&nbsp;r\u00e9alis\u00e9es par les salari\u00e9s des entreprises dont l\u2019effectif est sup\u00e9rieur ou \u00e9gal \u00e0 20&nbsp;salari\u00e9s et inf\u00e9rieur \u00e0 250&nbsp;salari\u00e9s,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette d\u00e9duction est applicable sur les cotisations dues au titre des r\u00e9mun\u00e9rations des heures r\u00e9alis\u00e9es \u00e0 compter du 1er octobre 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant de la d\u00e9duction forfaitaire patronale sur les heures suppl\u00e9mentaires&nbsp;sera fix\u00e9 \u00e0 0,50 \u20ac par heure suppl\u00e9mentaire et \u00e0 3,50 \u20ac par jour pour les salari\u00e9s en convention de forfait en jours.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un d\u00e9cret sera publi\u00e9 prochainement au Journal officiel<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par un&nbsp;communiqu\u00e9 du 30 septembre 2022,&nbsp;le bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS) pr\u00e9cise les modalit\u00e9s de la&nbsp;d\u00e9duction forfaitaire sur les cotisations patronales, cr\u00e9\u00e9e par la&nbsp;loi Pouvoir d\u2019achat n\u00b01158 du 16 ao\u00fbt 2022, et due au titre des&nbsp;heures suppl\u00e9mentaires&nbsp;r\u00e9alis\u00e9es par les salari\u00e9s des entreprises dont l\u2019effectif est sup\u00e9rieur ou \u00e9gal \u00e0 20&nbsp;salari\u00e9s et inf\u00e9rieur \u00e0&hellip;&nbsp;<a href=\"https:\/\/aqtilog.fr\/index.php\/2023\/03\/29\/deduction-patronale-sur-heures-supplementaires\/\" class=\"\" rel=\"bookmark\">Lire la suite &raquo;<span class=\"screen-reader-text\">D\u00e9duction patronale sur heures suppl\u00e9mentaires<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":1444,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[13],"tags":[],"class_list":["post-1442","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-paie"],"_links":{"self":[{"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/posts\/1442","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/comments?post=1442"}],"version-history":[{"count":1,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/posts\/1442\/revisions"}],"predecessor-version":[{"id":1443,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/posts\/1442\/revisions\/1443"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/media\/1444"}],"wp:attachment":[{"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/media?parent=1442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/categories?post=1442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/tags?post=1442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}