{"id":26121,"date":"2024-09-13T16:22:45","date_gmt":"2024-09-13T15:22:45","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=26121"},"modified":"2026-06-17T09:25:50","modified_gmt":"2026-06-17T08:25:50","slug":"exoneration-fiscale-heures-supplementaires","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/paie\/exoneration-fiscale-heures-supplementaires","title":{"rendered":"Fiche de paie et heures suppl\u00e9mentaires\/compl\u00e9mentaire exon\u00e9r\u00e9es : Tout comprendre sur l\u2019exon\u00e9ration fiscale"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26121\" class=\"elementor elementor-26121\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6323d3 e-flex e-con-boxed e-con e-parent\" data-id=\"f6323d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e116f78 elementor-widget elementor-widget-text-editor\" data-id=\"e116f78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sur un <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/paie\/guide-bulletin-paie\">bulletin de paie<\/a>,<\/span><span style=\"font-weight: 400;\"> diff\u00e9rentes exon\u00e9rations peuvent appara\u00eetre. <\/span><span style=\"font-weight: 400;\">Les heures suppl\u00e9mentaires et heures compl\u00e9mentaires sont notamment exempt\u00e9es de cotisations sociales salariales et d\u2019imp\u00f4t sur le revenu dans une certaine limite, depuis la loi de finances de janvier 2019.<\/span><\/p><p><span style=\"font-weight: 400;\">Dans cet article, <\/span><span style=\"font-weight: 400;\">nous vous expliquons les exon\u00e9rations fiscales et sociales dont peuvent b\u00e9n\u00e9ficier les heures suppl\u00e9mentaires et compl\u00e9mentaires, et comment les reconna\u00eetre sur votre fiche de paie.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d8e29e7 e-flex e-con-boxed e-con e-parent\" data-id=\"7d8e29e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e08d46 elementor-widget elementor-widget-heading\" data-id=\"e08d46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">L'article en 1 minute<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0da799 elementor-widget elementor-widget-text-editor\" data-id=\"d0da799\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Heures suppl\u00e9mentaires\/compl\u00e9mentaires b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration fiscale et de cotisations sociales depuis 2019, dans la limite de 7 500\u20ac\/an (loi pouvoir d\u2019achat 2022).<\/li><li>HS (temps plein, >35h\/semaine) et HC (temps partiel, +10% max) sont trait\u00e9es diff\u00e9remment contractuellement mais b\u00e9n\u00e9ficient des m\u00eames exon\u00e9rations.<\/li><li>Exon\u00e9ration : cotisations vieillesse\/retraite comp. jusqu\u2019\u00e0 11,31% + d\u00e9duction forfaitaire patronale (1,5\u20ac <20 sal., 0,5\u20ac pour 20-250 sal.).<\/li><li>Sur la fiche de paie : mentionner HS\/HC en r\u00e9mun\u00e9ration brute, exon\u00e9ration sociale en cotisations, exon\u00e9ration fiscale en cumuls annuels.<\/li><li>Logiciel de suivi du temps fortement recommand\u00e9 pour automatiser le suivi et les calculs d\u2019exon\u00e9ration.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a751485 e-con-full e-flex e-con e-parent\" data-id=\"4a751485\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17c4df53 elementor-widget elementor-widget-heading\" data-id=\"17c4df53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Allez \u00e0 l'essentiel<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-725371b5 elementor-widget elementor-widget-text-editor\" data-id=\"725371b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Obtenez un r\u00e9sum\u00e9 clair et structur\u00e9 pour rep\u00e9rer rapidement les points cl\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d917551 e-con-full e-flex e-con e-child\" data-id=\"3d917551\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-513f41ca e-con-full e-flex e-con e-child\" data-id=\"513f41ca\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/chat.openai.com\/?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fpaie%2Fexoneration-fiscale-heures-supplementaires+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67be90ec elementor-widget elementor-widget-image\" data-id=\"67be90ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/chatgpt.svg\" title=\"chatgpt\" alt=\"chatgpt\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c6c2b39 elementor-widget elementor-widget-text-editor\" data-id=\"1c6c2b39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Chatgpt<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-1b0f7641 e-con-full e-flex e-con e-child\" data-id=\"1b0f7641\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/gemini.google.com\/guided-learning?query=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fpaie%2Fexoneration-fiscale-heures-supplementaires+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dba3a94 elementor-widget elementor-widget-image\" data-id=\"6dba3a94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/ico-gemini.svg\" title=\"ico-gemini\" alt=\"ico-gemini\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25792b25 elementor-widget elementor-widget-text-editor\" data-id=\"25792b25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Gemini<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-1e5d770c e-con-full e-flex e-con e-child\" data-id=\"1e5d770c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/claude.ai\/new?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fpaie%2Fexoneration-fiscale-heures-supplementaires+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-657feb37 elementor-widget elementor-widget-image\" data-id=\"657feb37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/claude.svg\" title=\"claude\" alt=\"claude\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a6a69a3 elementor-widget elementor-widget-text-editor\" data-id=\"2a6a69a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Claude<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ded638e e-flex e-con-boxed e-con e-parent\" data-id=\"ded638e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdc864c elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"cdc864c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__cdc864c\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__cdc864c\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__cdc864c\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-554b6cc elementor-widget elementor-widget-heading\" data-id=\"554b6cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quelle diff\u00e9rence entre heures suppl\u00e9mentaires et heures compl\u00e9mentaires ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c77cddd elementor-widget elementor-widget-text-editor\" data-id=\"c77cddd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Tout d\u2019abord, il faut faire la diff\u00e9rence entre les heures suppl\u00e9mentaires (HS) et les heures compl\u00e9mentaires (HC). Elles repr\u00e9sentent des heures travaill\u00e9es au-del\u00e0 de la dur\u00e9e contractuelle de travail, mais elles se diff\u00e9rencient sur le contrat de travail, la contrepartie (pourcentage d\u2019augmentation) et les avantages fiscaux et sociaux.<\/span><\/p><p><span style=\"font-weight: 400;\">Les heures suppl\u00e9mentaires concernent les contrats de travail \u00e0 temps plein, et repr\u00e9sentent les heures qui d\u00e9passent les 35 heures hebdomadaires.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Les heures compl\u00e9mentaires s\u2019appliquent dans le cadre des contrats de travail \u00e0 temps partiel. En cumul\u00e9, elles ne peuvent pas \u00eatre sup\u00e9rieures \u00e0 10% du temps de travail hebdomadaire inscrit dans le contrat de travail, et ne doivent pas porter la dur\u00e9e de <\/span><span style=\"font-weight: 400;\">travail effective du salari\u00e9 \u00e0 hauteur de 35 heures.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63d6484 elementor-widget elementor-widget-heading\" data-id=\"63d6484\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce que l\u2019exon\u00e9ration fiscale pour les heures suppl\u00e9mentaires\/compl\u00e9mentaires ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ada47d4 elementor-widget elementor-widget-text-editor\" data-id=\"ada47d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ce qu\u2019on appelle \u00ab exon\u00e9ration fiscale des heures suppl\u00e9mentaires \u00bb correspond \u00e0 une exon\u00e9ration de cotisations sociales et d\u2019imp\u00f4t sur le revenu pour les heures suppl\u00e9mentaires \/ compl\u00e9mentaires effectu\u00e9es par le salari\u00e9, \u00e0 la demande de son employeur.<\/span><\/p><p><span style=\"font-weight: 400;\">La loi de finances de janvier 2019 pr\u00e9voit la d\u00e9fiscalisation des heures suppl\u00e9mentaires pour les salari\u00e9s \u00e0 temps plein et des heures compl\u00e9mentaires pour les contrats \u00e0 temps partiel, dans la limite d\u2019un certain plafond.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-903037f elementor-widget elementor-widget-heading\" data-id=\"903037f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Quelles sont les heures concern\u00e9es ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a62d961 elementor-widget elementor-widget-text-editor\" data-id=\"a62d961\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La loi de finances pr\u00e9voit une exon\u00e9ration fiscale pour les HS\/HC qui peuvent \u00eatre :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les heures suppl\u00e9mentaires, qui d\u00e9passent la dur\u00e9e l\u00e9gale de 35 heures par semaine, pour les salari\u00e9s \u00e0 temps plein ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les heures compl\u00e9mentaires pour les salari\u00e9s \u00e0 temps partiel qui d\u00e9passent le temps de travail hebdomadaire pr\u00e9vu \u00e0 leur contrat de travail ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les heures suppl\u00e9mentaires dans le cadre d\u2019une convention de forfait jours ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les heures au-del\u00e0 de 1 607 heures pour les salari\u00e9s en forfait horaire annuel ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les heures suppl\u00e9mentaires pour les salari\u00e9s qui travaillent \u00e0 temps r\u00e9duit pour raison personnelle ou qui disposent d\u2019un am\u00e9nagement de leur temps de travail.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">La d\u00e9fiscalisation s\u2019applique \u00e9galement \u00e0 la r\u00e9mun\u00e9ration des jours de repos acquis au titre de la r\u00e9duction du temps de travail, et auxquels le salari\u00e9 renonce.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd15c46 elementor-widget elementor-widget-heading\" data-id=\"dd15c46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les heures suppl\u00e9mentaires sont-elles exon\u00e9r\u00e9es de cotisations sociales ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14f2d46 elementor-widget elementor-widget-text-editor\" data-id=\"14f2d46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Parall\u00e8lement \u00e0 l\u2019exon\u00e9ration fiscale, les HS et HC sont \u00e9galement exon\u00e9r\u00e9es de certaines cotisations sociales. L\u2019all\u00e9gement des cotisations porte sur les cotisations d\u2019assurance vieillesse et de retraite compl\u00e9mentaire (part salariale), dans la limite de 11,31 % :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019assurance vieillesse plafonn\u00e9e \u00e0 6,90 % ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019assurance vieillesse d\u00e9plafonn\u00e9e \u00e0 0,40 % ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la retraite compl\u00e9mentaire AGIRC-ARRCO (tranche 1) \u00e0 hauteur de 3,15 % ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la contribution d\u2019\u00e9quilibre g\u00e9n\u00e9ral (CEG) sur la tranche 1 : 0,86 %.<\/span><\/li><\/ul><p data-start=\"993\" data-end=\"1182\">Par ailleurs, la loi pr\u00e9voit une d\u00e9duction forfaitaire sur les cotisations patronales dues au titre des heures suppl\u00e9mentaires pour les employeurs. Le montant de cette d\u00e9duction s\u2019\u00e9l\u00e8ve \u00e0 :<\/p><ul data-start=\"1187\" data-end=\"1358\"><li data-section-id=\"1t5anaj\" data-start=\"1187\" data-end=\"1271\"><strong data-start=\"1189\" data-end=\"1224\">1,50 \u20ac par heure suppl\u00e9mentaire<\/strong> dans les entreprises de moins de 20 salari\u00e9s ;<\/li><li data-section-id=\"1kpp9pf\" data-start=\"1274\" data-end=\"1356\"><strong data-start=\"1276\" data-end=\"1311\">0,50 \u20ac par heure suppl\u00e9mentaire<\/strong> dans les entreprises de 20 salari\u00e9s et plus.<\/li><\/ul><p data-start=\"1361\" data-end=\"1527\">Depuis le 1er janvier 2026, ce dispositif est applicable \u00e0 l\u2019ensemble des entreprises, y compris celles de 250 salari\u00e9s et plus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d219f22 elementor-widget elementor-widget-heading\" data-id=\"d219f22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Qui est concern\u00e9 par les heures suppl\u00e9mentaires ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-474cfb2 elementor-widget elementor-widget-text-editor\" data-id=\"474cfb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019exon\u00e9ration fiscale des HS\/HC concerne tous les secteurs d\u2019activit\u00e9, priv\u00e9s comme publics, et s\u2019applique \u00e0 tous les contrats de travail, quels que soient leur nature ou leur temps de travail. Elle s\u2019applique \u00e9galement aux cadres au forfait jour, qui b\u00e9n\u00e9ficient d\u2019une majoration en cas de d\u00e9passement du nombre de jours travaill\u00e9s par rapport au temps de travail pr\u00e9vu dans le contrat.<\/span><\/p><p><span style=\"font-weight: 400;\">La d\u00e9fiscalisation et l\u2019exon\u00e9ration des cotisations sociales concernent :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les salari\u00e9s des secteurs priv\u00e9s et publics, soumis \u00e0 un horaire fixe ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les salari\u00e9s ayant conclu un contrat de forfait jours ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les salari\u00e9s de particuliers employeurs ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les salari\u00e9s non soumis aux dispositions relatives \u00e0 la dur\u00e9e l\u00e9gale du travail.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47683c7 elementor-widget elementor-widget-heading\" data-id=\"47683c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Y a-t-il un plafond pour l\u2019exon\u00e9ration des heures suppl\u00e9mentaires ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffc0b01 elementor-widget elementor-widget-text-editor\" data-id=\"ffc0b01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le r\u00e9gime de d\u00e9fiscalisation des heures suppl\u00e9mentaires dispose d\u2019un p\u00e9rim\u00e8tre pr\u00e9cis. Depuis janvier 2019, les heures suppl\u00e9mentaires et compl\u00e9mentaires sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu dans la limite d\u2019un certain plafond.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">La loi sur le pouvoir d\u2019achat du 1er ao\u00fbt 2022 a fix\u00e9 une limite d\u2019exon\u00e9ration des heures suppl\u00e9mentaires \u00e0 7 500<\/span><span style=\"font-weight: 400;\">\u20ac<\/span><span style=\"font-weight: 400;\"> (r\u00e9mun\u00e9ration nette imposable) <\/span><span style=\"font-weight: 400;\">par an<\/span><span style=\"font-weight: 400;\">. Au-del\u00e0 de ce plafond, les heures suppl\u00e9mentaires ou compl\u00e9mentaires effectu\u00e9es sont soumises \u00e0 l\u2019imp\u00f4t sur le revenu via le pr\u00e9l\u00e8vement \u00e0 la source.<\/span><\/p><p><span style=\"font-weight: 400;\">Le montant de ce plafond inclut la r\u00e9mun\u00e9ration des journ\u00e9es de RTT auxquelles le salari\u00e9 a renonc\u00e9 avec l\u2019accord de son employeur.<\/span><\/p><p>\u00a0<\/p><div class=\"markdown-table-breakout\"><table class=\"min-w-full\"><thead><tr><th><strong>\u00c9l\u00e9ment<\/strong><\/th><th><strong>Taux\/Montant<\/strong><\/th><th><strong>Conditions<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Plafond exon\u00e9ration fiscale<\/td><td>7 500\u20ac\/an net<\/td><td>Depuis 01\/08\/2022<\/td><\/tr><tr><td>Assurance vieillesse plafonn\u00e9e<\/td><td>6,90%<\/td><td>Part salariale<\/td><\/tr><tr><td>Assurance vieillesse d\u00e9plafonn\u00e9e<\/td><td>0,40%<\/td><td>Part salariale<\/td><\/tr><tr><td>AGIRC-ARRCO (tranche 1)<\/td><td>3,15%<\/td><td>Part salariale<\/td><\/tr><tr><td>CEG (tranche 1)<\/td><td>0,86%<\/td><td>Part salariale<\/td><\/tr><tr><td><strong>Total exon\u00e9ration cotisations<\/strong><\/td><td><strong>11,31%<\/strong><\/td><td>Plafond<\/td><\/tr><tr><td>Forfait patronal <20 salari\u00e9s<\/td><td>1,5\u20ac\/heure<\/td><td>Depuis 2019<\/td><\/tr><tr><td>Forfait patronal 20-250 salari\u00e9s<\/td><td>0,5\u20ac\/heure<\/td><td>Depuis 01\/10\/2022<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-649ab4b elementor-widget elementor-widget-heading\" data-id=\"649ab4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O\u00f9 voir les exon\u00e9rations sur un bulletin de paie ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2142661 elementor-widget elementor-widget-text-editor\" data-id=\"2142661\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019exon\u00e9ration fiscale des HS\/HC fait partie des mentions obligatoires \u00e0 inclure sur chaque fiche de paie. Le document doit indiquer pr\u00e9cis\u00e9ment leur montant net du mois ainsi que leur cumul annuel.<\/span><\/p><p><span style=\"font-weight: 400;\">Un bulletin de salaire mentionne les exon\u00e9rations \u00e0 trois reprises :<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><strong>dans le premier bloc concernant la r\u00e9mun\u00e9ration brute : <\/strong>La ligne \u201cHeures suppl\u00e9mentaires \u00bb indique le nombre d\u2019heures suppl\u00e9mentaires ainsi que leur valeur ;<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><strong>dans la partie centrale, dans le d\u00e9tail des cotisations sociales : <\/strong>La ligne libell\u00e9e \u00ab Exon\u00e9ration sociale sur HC\/HS \u00bb repr\u00e9sente l\u2019exon\u00e9ration des cotisations d\u2019assurance vieillesse ;<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><strong>en bas du bulletin, dans les tableaux de cumuls annuels : <\/strong>La ligne intitul\u00e9e \u00ab Exon\u00e9ration sur HC\/HS : montant net fiscal \u00bb informe du montant net exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu.<\/li><\/ol><p>Il peut y avoir une ligne suppl\u00e9mentaire renseignant le cumul net fiscal annuel, c\u2019est-\u00e0-dire le total cumul\u00e9 d\u2019exon\u00e9ration d\u2019imp\u00f4t sur le revenu depuis le mois de janvier de l\u2019ann\u00e9e en cours.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f14f6b elementor-widget elementor-widget-spacer\" data-id=\"7f14f6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7426d68b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7426d68b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-3f1f1b01\" data-id=\"3f1f1b01\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fa99c34 elementor-widget__width-initial elementor-absolute e-transform elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"5fa99c34\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_transform_scale_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;0.5&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"88\" height=\"88\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/02\/ico-glass.svg\" class=\"attachment-full size-full wp-image-18790\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ee7274 elementor-widget elementor-widget-text-editor\" data-id=\"1ee7274\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Bon \u00e0 savoir<\/b><\/p><p><span style=\"font-weight: 400;\">L\u2019employeur est tenu de <\/span><span style=\"font-weight: 400;\">conserver une copie des bulletins de salaire <\/span><span style=\"font-weight: 400;\">pendant 5 ans minimum. En cas de contr\u00f4le ou de demande d\u2019un salari\u00e9, l\u2019entreprise doit pouvoir garantir la disponibilit\u00e9 des bulletins de paie d\u00e9mat\u00e9rialis\u00e9s :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">soit pendant une dur\u00e9e de 50 ans ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">soit jusqu\u2019\u00e0 6 ans apr\u00e8s le d\u00e9part \u00e0 la retraite du salari\u00e9.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-f0c9ce4 e-flex e-con-boxed e-con e-parent\" data-id=\"f0c9ce4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d14a60e elementor-widget elementor-widget-spacer\" data-id=\"d14a60e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d8d7de elementor-widget elementor-widget-heading\" data-id=\"5d8d7de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment g\u00e9rer les heures suppl\u00e9mentaires \/ compl\u00e9mentaires en paie ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1ad3cf elementor-widget elementor-widget-text-editor\" data-id=\"d1ad3cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019employeur est tenu de suivre, mensuellement et annuellement, le nombre d\u2019heures suppl\u00e9mentaires et compl\u00e9mentaires effectu\u00e9es par chaque salari\u00e9. Elles doivent \u00eatre renseign\u00e9es sur les fiches de paie, et distinctes du calcul du salaire brut, afin de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale.<\/span><\/p><p><span style=\"font-weight: 400;\">Sur chaque fiche de paie, l\u2019entreprise doit calculer le montant de la r\u00e9duction des cotisations sociales pour les heures d\u00e9fiscalis\u00e9es. Et faire appara\u00eetre l\u2019exon\u00e9ration fiscale des HS\/HC sur la fiche de paie de chaque salari\u00e9 dans la partie : \u201cR\u00e9ductions salariales sur heures suppl\u00e9mentaires\u201d.<\/span><\/p><p><span style=\"font-weight: 400;\">La gestion des heures suppl\u00e9mentaires et compl\u00e9mentaires d\u00e9fiscalis\u00e9es augmente la charge de travail en gestion de paie. L\u2019utilisation d\u2019un logiciel de suivi du temps de travail est particuli\u00e8rement recommand\u00e9e aux entreprises qui sont confront\u00e9es chaque mois \u00e0 cette gestion des heures.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">En automatisant la collecte des relev\u00e9s des HS\/HC et le suivi des compteurs, vous gagnez en efficacit\u00e9. Vos d\u00e9comptes sont actualis\u00e9s en temps r\u00e9el, ainsi que le calcul des d\u00e9ductions de cotisations sociales sur ces heures. Un logiciel performant vous permettra \u00e9galement de mieux ma\u00eetriser le processus et les co\u00fbts li\u00e9s \u00e0 la <\/span><span style=\"font-weight: 400;\">r\u00e9int\u00e9gration fiscale sur fiche de paie. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ad1b1d4 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"6ad1b1d4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2e15ee2e e-con-full e-flex e-con e-child\" data-id=\"2e15ee2e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-719e4679 elementor-widget-mobile__width-initial elementor-absolute elementor-widget elementor-widget-image\" data-id=\"719e4679\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"850\" height=\"825\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-plant-pola.svg\" class=\"attachment-large size-large wp-image-19764\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3afef3dd e-con-full e-flex e-con e-child\" data-id=\"3afef3dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e66d868 elementor-widget elementor-widget-heading\" data-id=\"6e66d868\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Comment bien g\u00e9rer sa paie ?\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32eb7d7f elementor-widget elementor-widget-text-editor\" data-id=\"32eb7d7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour g\u00e9rer sa paie au meilleur co\u00fbt, en minimisant le temps qui y est consacr\u00e9, les erreurs et le risque de redressement, d\u00e9couvrez nos recommandations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a1102c7 elementor-widget elementor-widget-button\" data-id=\"3a1102c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2024-09-11\/5yf5t6\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Acc\u00e9der aux recommandations<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0f0c459 e-flex e-con-boxed e-con e-parent\" data-id=\"0f0c459\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c097bbc elementor-widget elementor-widget-heading\" data-id=\"c097bbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ sur l'exon\u00e9ration fiscale des heures suppl\u00e9mentaires\/compl\u00e9mentaires<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-204bae6 elementor-widget elementor-widget-n-accordion\" data-id=\"204bae6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3380\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3380\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quel est le plafond annuel d'exon\u00e9ration des heures suppl\u00e9mentaires ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3380\" class=\"elementor-element elementor-element-7624326 e-con-full e-flex e-con e-child\" data-id=\"7624326\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3380\" class=\"elementor-element elementor-element-d1c4113 e-flex e-con-boxed e-con e-child\" data-id=\"d1c4113\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7eddb8c elementor-widget elementor-widget-text-editor\" data-id=\"7eddb8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>7 500\u20ac bruts par an depuis la loi sur le pouvoir d\u2019achat d\u2019ao\u00fbt 2022. Au-del\u00e0, les HS\/HC sont soumises \u00e0 l\u2019imp\u00f4t sur le revenu via pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3381\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3381\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Les heures suppl\u00e9mentaires sont-elles exon\u00e9r\u00e9es de toutes les cotisations sociales ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3381\" class=\"elementor-element elementor-element-fb0f652 e-con-full e-flex e-con e-child\" data-id=\"fb0f652\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3381\" class=\"elementor-element elementor-element-eaea433 e-flex e-con-boxed e-con e-child\" data-id=\"eaea433\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5ae81f elementor-widget elementor-widget-text-editor\" data-id=\"c5ae81f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Non. Seules les cotisations vieillesse et retraite compl\u00e9mentaire sont exon\u00e9r\u00e9es (plafond 11,31%). Les cotisations pour maladie, maternit\u00e9, allocations familiales restent dues.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3382\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3382\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> O\u00f9 doit figurer l'exon\u00e9ration sur la fiche de paie ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3382\" class=\"elementor-element elementor-element-f54230e e-con-full e-flex e-con e-child\" data-id=\"f54230e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3382\" class=\"elementor-element elementor-element-a348d0e e-flex e-con-boxed e-con e-child\" data-id=\"a348d0e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfa0d8f elementor-widget elementor-widget-text-editor\" data-id=\"cfa0d8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Trois endroits :<\/p><ul><li>1. R\u00e9mun\u00e9ration brute (montant HS\/HC) ;<\/li><li>2. Cotisations sociales (ligne exon\u00e9ration sociale) ;<\/li><li>3. Cumuls annuels (exon\u00e9ration fiscale nette cumul\u00e9e).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quel est le plafond annuel d'exon\\u00e9ration des heures suppl\\u00e9mentaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"7 500\\u20ac bruts par an depuis la loi sur le pouvoir d\u2019achat d\u2019ao\\u00fbt 2022. Au-del\\u00e0, les HS\\\/HC sont soumises \\u00e0 l\u2019imp\\u00f4t sur le revenu via pr\\u00e9l\\u00e8vement \\u00e0 la source.\"}},{\"@type\":\"Question\",\"name\":\"Les heures suppl\\u00e9mentaires sont-elles exon\\u00e9r\\u00e9es de toutes les cotisations sociales ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Seules les cotisations vieillesse et retraite compl\\u00e9mentaire sont exon\\u00e9r\\u00e9es (plafond 11,31%). Les cotisations pour maladie, maternit\\u00e9, allocations familiales restent dues.\"}},{\"@type\":\"Question\",\"name\":\"O\\u00f9 doit figurer l'exon\\u00e9ration sur la fiche de paie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Trois endroits :1. R\\u00e9mun\\u00e9ration brute (montant HS\\\/HC) ;2. Cotisations sociales (ligne exon\\u00e9ration sociale) ;3. Cumuls annuels (exon\\u00e9ration fiscale nette cumul\\u00e9e).\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sur un bulletin de paie, diff\u00e9rentes exon\u00e9rations peuvent appara\u00eetre. Les heures suppl\u00e9mentaires et heures compl\u00e9mentaires sont notamment exempt\u00e9es de cotisations sociales salariales et d\u2019imp\u00f4t sur le revenu dans une certaine limite, depuis la loi de&#8230;<\/p>\n","protected":false},"author":12,"featured_media":29806,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[164],"tags":[],"post_folder":[],"class_list":["post-26121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-paie"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=26121"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26121\/revisions"}],"predecessor-version":[{"id":45348,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26121\/revisions\/45348"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29806"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=26121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=26121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=26121"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=26121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}