{"id":8136,"date":"2024-01-29T14:45:00","date_gmt":"2024-01-29T12:45:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?p=8136"},"modified":"2025-07-18T10:08:29","modified_gmt":"2025-07-18T08:08:29","slug":"pme-reduction-cotisations-patronales-heures-supplementaires","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/pme-reduction-cotisations-patronales-heures-supplementaires\/","title":{"rendered":"R\u00e9duction des cotisations patronales sur les heures suppl\u00e9mentaires"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Depuis le 1er octobre 2022<\/strong>, <strong>vous pouvez d\u00e9duire <strong><strong>de vos cotisations patronales<\/strong><\/strong><\/strong>,<strong> les heures suppl\u00e9mentaires effectu\u00e9es <strong>dans votre entreprise. Quelles sont les conditions ? Etes-vous concern\u00e9 par cette mesure ?<\/strong> <\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles sont les conditions \u00e0 respecter pour b\u00e9n\u00e9ficier de cette r\u00e9duction ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pourrez b\u00e9n\u00e9ficier d'une d\u00e9duction forfaitaire des cotisations patronales si :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>votre entreprise emploie entre 20 et 249 salari\u00e9s,<\/li><li>vous respectez les dispositions l\u00e9gales et conventionnelles relatives \u00e0 la dur\u00e9e du travail,<\/li><li>l\u2019heure suppl\u00e9mentaire effectu\u00e9e est r\u00e9mun\u00e9r\u00e9e au moins au m\u00eame montant qu'une heure non major\u00e9e,<\/li><li>les r\u00e9mun\u00e9rations des heures suppl\u00e9mentaires ne se substituent pas \u00e0 d'autres \u00e9l\u00e9ments de r\u00e9mun\u00e9ration soumis \u00e0 cotisations de s\u00e9curit\u00e9 sociale,<\/li><li>vous mettez \u00e0 disposition de l'URSSAF un document qui permet de contr\u00f4ler le temps de travail.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant total per\u00e7u \u00e0 ce titre et aux autres aides d'Etat ne pourra pas \u00eatre sup\u00e9rieur \u00e0 300 000 \u20ac (100 000\u20ac si vous relevez du secteur du transport routier), sur une p\u00e9riode comprenant 3 exercices fiscaux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d6d8da\"><strong>A noter : <\/strong>cette mesure concerne \u00e9galement les jours de repos c\u00e9d\u00e9s par le salari\u00e9 en forfait annuel de 218 jours. Le montant sera alors 7 fois \u00e9gal au montant de base pour chaque jour.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour rappel, les TPE b\u00e9n\u00e9ficient d\u00e9j\u00e0 d\u2019une d\u00e9duction forfaitaire de cotisations patronales de l'ordre de 1,50 \u20ac par heure suppl\u00e9mentaire effectu\u00e9e et de 10,50&nbsp;\u20ac par jour de repos c\u00e9d\u00e9 par le salari\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment s'applique cette d\u00e9duction forfaitaire ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si votre effectif d\u00e9passe les 20 salari\u00e9s, le montant de cette d\u00e9duction est de 0,50\u20ac par heure suppl\u00e9mentaire travaill\u00e9e et de 3,50&nbsp;\u20ac par jour de repos c\u00e9d\u00e9 par le salari\u00e9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces d\u00e9ductions forfaitaires s\u2019imputeront sur le montant des <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/les-charges-sociales-patronales-sur-les-salaires\" target=\"_blank\" rel=\"noreferrer noopener\">cotisations et contributions sociales patronales<\/a> dues par les employeurs \u00e0 l\u2019Urssaf ou \u00e0 la MSA pour le r\u00e9gime agricole.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d6d8da\"><strong>A noter :<\/strong>  le plafond de d\u00e9fiscalisation des heures suppl\u00e9mentaires effectu\u00e9es \u00e0 partir du 1er janvier 2022 jusqu'au 31 d\u00e9cembre 2025 passe de 5 000 \u00e0 7 500 euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour aller plus loin :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Urssaf : <a rel=\"noreferrer noopener\" href=\"https:\/\/www.urssaf.fr\/portail\/home\/employeur\/beneficier-dune-exoneration\/exonerations-generales\/la-deduction-forfaitaire-patrona\/employeurs-concernes.html\" target=\"_blank\">La d\u00e9duction forfaitaire des cotisations patronales des heures suppl\u00e9mentaires pour les TPE<\/a><\/li><li>Urssaf : <a rel=\"noreferrer noopener\" href=\"https:\/\/www.urssaf.fr\/portail\/home\/actualites\/toute-lactualite-employeur\/heures-supplementaires--une-nouv.html\" target=\"_blank\">Heures suppl\u00e9mentaires : une nouvelle exon\u00e9ration pour les entreprises de 20 \u00e0 249 salari\u00e9s<\/a><\/li><li>Economie.gouv : <a rel=\"noreferrer noopener\" href=\"https:\/\/www.economie.gouv.fr\/pouvoir-achat-quelles-sont-mesures-soutien\" target=\"_blank\">Pouvoir d'achat, les mesures en soutien<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                   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src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2022\/10\/CVAE-suppression.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les charges sociales concernant...<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Qu&#039;est-ce que la cotisation sur la valeur ajout\u00e9e des entreprises - CVAE ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er octobre 2022, vous pouvez d\u00e9duire de vos cotisations patronales, les heures suppl\u00e9mentaires effectu\u00e9es dans votre entreprise. Quelles sont les conditions ? Etes-vous concern\u00e9 par cette mesure ? Quelles sont les conditions \u00e0 respecter pour b\u00e9n\u00e9ficier de cette r\u00e9duction ? Vous pourrez b\u00e9n\u00e9ficier d'une d\u00e9duction forfaitaire des cotisations patronales si : votre entreprise [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":9900,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":7116,"viewed_at":"1778483468","newsletter":"1","_yoast_wpseo_primary_category":84,"footnotes":""},"categories":[219,79,80,83,84],"tags":[],"class_list":["post-8136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actus","category-comptabilite-fiscalite","category-la-fiscalite","category-les-charges","category-les-charges-sociales-concernant-les-entrepreneurs"],"yoast_head":"<title>R\u00e9duction des cotisations patronales sur les heures suppl\u00e9mentaires - Les charges sociales concernant les entrepreneurs - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"Depuis le 1er octobre 2022, vous pouvez d\u00e9duire les heures suppl\u00e9mentaires effectu\u00e9es dans votre entreprise de vos cotisations patronales.\" \/>\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.lesclesdelabanque.com\/entreprise\/pme-reduction-cotisations-patronales-heures-supplementaires\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction des cotisations patronales sur les heures suppl\u00e9mentaires - 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