{"id":26172,"date":"2024-09-25T10:50:38","date_gmt":"2024-09-25T09:50:38","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=26172"},"modified":"2026-04-15T13:28:06","modified_gmt":"2026-04-15T12:28:06","slug":"reintegration-fiscale-fiche-de-paie","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/paie\/reintegration-fiscale-fiche-de-paie","title":{"rendered":"R\u00e9int\u00e9gration fiscale et fiche de paie : comment \u00e7a fonctionne ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26172\" class=\"elementor elementor-26172\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8458157 e-flex e-con-boxed e-con e-parent\" data-id=\"8458157\" 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-38ae868 elementor-widget elementor-widget-text-editor\" data-id=\"38ae868\" 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 r\u00e9int\u00e9gration fiscale sur fiche de paie est une mesure d\u2019ajustement pour aligner le traitement comptable des avantages sociaux avec les r\u00e8gles fiscales et sociales en vigueur.<\/span><\/p><p><span style=\"font-weight: 400;\">Il s\u2019agit d\u2019un m\u00e9canisme de calcul complexe, qui consiste \u00e0 soumettre \u00e0 cotisations les montants des contributions salariales et patronales de frais de sant\u00e9, qui sont au-del\u00e0 des plafonds d\u2019exon\u00e9ration.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Comment savoir quelles sommes sont concern\u00e9es par la r\u00e9int\u00e9gration fiscale et sociale ? Comment les calculer et les r\u00e9int\u00e9grer au <\/span><a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/paie\/guide-bulletin-paie\"><span style=\"font-weight: 400;\">bulletin de paie<\/span><\/a><span style=\"font-weight: 400;\"> ?<\/span><\/p><p><span style=\"font-weight: 400;\">De sa d\u00e9finition \u00e0 son incidence sur le r\u00e9sultat de l\u2019entreprise, notre article vous explique tout sur la r\u00e9int\u00e9gration fiscale.<\/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-67945ea0 e-flex e-con-boxed e-con e-parent\" data-id=\"67945ea0\" 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-532e9917 elementor-widget elementor-widget-heading\" data-id=\"532e9917\" 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-17a1c631 elementor-widget elementor-widget-text-editor\" data-id=\"17a1c631\" 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><strong>Principe<\/strong> : La r\u00e9int\u00e9gration fiscale consiste \u00e0 r\u00e9int\u00e9grer dans l\u2019assiette des cotisations les avantages sociaux d\u00e9passant les plafonds d\u2019exon\u00e9ration<\/li><li><strong>Concern\u00e9s<\/strong> : Cotisations patronales de <strong>pr\u00e9voyance<\/strong>, <strong>mutuelle<\/strong>, <strong>retraite suppl\u00e9mentaire<\/strong> et certaines parts financ\u00e9es par le <strong>CSE<\/strong><\/li><li><strong>Calcul<\/strong> : On compare les montants vers\u00e9s aux <strong>plafonds l\u00e9gaux<\/strong> li\u00e9s notamment au <strong>PASS<\/strong><\/li><li><strong>Effet paie<\/strong> : Les sommes r\u00e9int\u00e9gr\u00e9es augmentent le <strong>revenu net imposable<\/strong> du salari\u00e9<\/li><li><strong>R\u00e9sultat fiscal<\/strong> : Il se calcule \u00e0 partir du r\u00e9sultat comptable, auquel on ajoute les r\u00e9int\u00e9grations extra-comptables et on retranche les d\u00e9ductions<\/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-7f794a2f e-con-full e-flex e-con e-parent\" data-id=\"7f794a2f\" 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-f94ae23 elementor-widget elementor-widget-heading\" data-id=\"f94ae23\" 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-25b2f9d0 elementor-widget elementor-widget-text-editor\" data-id=\"25b2f9d0\" 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-289b632 e-con-full e-flex e-con e-child\" data-id=\"289b632\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-4312de1a e-con-full e-flex e-con e-child\" data-id=\"4312de1a\" 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%2Freintegration-fiscale-fiche-de-paie+%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-b81adbb elementor-widget elementor-widget-image\" data-id=\"b81adbb\" 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-31e4e9d0 elementor-widget elementor-widget-text-editor\" data-id=\"31e4e9d0\" 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-34fa8269 e-con-full e-flex e-con e-child\" data-id=\"34fa8269\" 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%2Freintegration-fiscale-fiche-de-paie+%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-5ee1931 elementor-widget elementor-widget-image\" data-id=\"5ee1931\" 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-7d9f35a5 elementor-widget elementor-widget-text-editor\" data-id=\"7d9f35a5\" 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-48e668a4 e-con-full e-flex e-con e-child\" data-id=\"48e668a4\" 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%2Freintegration-fiscale-fiche-de-paie+%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-598a46e8 elementor-widget elementor-widget-image\" data-id=\"598a46e8\" 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-3ced2183 elementor-widget elementor-widget-text-editor\" data-id=\"3ced2183\" 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-ad6da75 e-flex e-con-boxed e-con e-parent\" data-id=\"ad6da75\" 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-66a0e47 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"66a0e47\" 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;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&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\tTable des mati\u00e8res\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__66a0e47\" 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__66a0e47\" 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__66a0e47\" 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-df78172 elementor-widget elementor-widget-heading\" data-id=\"df78172\" 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 la r\u00e9int\u00e9gration fiscale et sociale sur une fiche 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-ded8da3 elementor-widget elementor-widget-text-editor\" data-id=\"ded8da3\" 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 r\u00e9int\u00e9gration fiscale et sociale sur la fiche de paie est un instrument de calcul pour soumettre \u00e0 cotisations et contributions les exc\u00e9dents fiscaux qui ne sont pas exon\u00e9r\u00e9s de frais de sant\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">Concr\u00e8tement, il s\u2019agit de corriger les \u00e9carts entre les avantages sociaux d\u00e9clar\u00e9s dans la comptabilit\u00e9 des entreprises et les montants r\u00e9ellement exon\u00e9r\u00e9s fiscalement et socialement, selon les r\u00e8gles fiscales et sociales en vigueur.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Certaines cotisations patronales et salariales de frais de sant\u00e9 b\u00e9n\u00e9ficient d\u2019exon\u00e9rations d\u2019imp\u00f4ts, dans une certaine limite. C\u2019est le cas notamment des cotisations patronales vers\u00e9es au titre des frais de sant\u00e9 des salari\u00e9s. Au-del\u00e0 du plafond, les exon\u00e9rations cessent et les sommes concern\u00e9es sont r\u00e9int\u00e9gr\u00e9es dans le revenu net imposable du salari\u00e9. C\u2019est ce qu\u2019on appelle \u00ab une r\u00e9int\u00e9gration fiscale sur fiche de paie \u00bb.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Cette mesure concerne les cotisations de pr\u00e9voyance, les contributions \u00e0 des mutuelles et les cotisations pour des r\u00e9gimes de retraite suppl\u00e9mentaires. Tout en sachant que les plafonds peuvent varier en fonction du type d\u2019avantage social et des dispositions sp\u00e9cifiques.<\/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-9e8488b elementor-widget elementor-widget-heading\" data-id=\"9e8488b\" 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\">Quelles sont les charges concern\u00e9es par la r\u00e9int\u00e9gration fiscale ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43e4e32 elementor-widget elementor-widget-text-editor\" data-id=\"43e4e32\" 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;\">Les sommes concern\u00e9es par la r\u00e9int\u00e9gration fiscale sur les frais de sant\u00e9 dans la fiche de paie sont l\u2019ensemble des contributions de l\u2019employeur li\u00e9es aux r\u00e9gimes obligatoires. Ce sont donc les cotisations patronales de retraite suppl\u00e9mentaire, ainsi que les sommes de pr\u00e9voyance compl\u00e9mentaire :<\/span><\/p><p><span style=\"font-weight: 400;\">Pour la retraite suppl\u00e9mentaire, sont concern\u00e9es :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les parts patronales de cotisations de retraites suppl\u00e9mentaires,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les parts du comit\u00e9 sociale et \u00e9conomique,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le montant des abonnements au PERCO exon\u00e9r\u00e9es de l\u2019employeur.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Pour la pr\u00e9voyance compl\u00e9mentaire, sont concern\u00e9es :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les parts patronales des cotisations de pr\u00e9voyance et mutuelles compl\u00e9mentaires,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les parts de CSE qui financent les r\u00e9gimes de pr\u00e9voyance et mutuelle.<\/span><\/li><\/ul><table class=\"min-w-full\"><thead><tr><th><strong>Type de charge<\/strong><\/th><th><strong>Traitement fiscal\/social<\/strong><\/th><th><strong>R\u00e9int\u00e9gration ?<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Mutuelle obligatoire<\/strong><\/td><td>Int\u00e9gr\u00e9e au revenu net imposable<\/td><td>Oui<\/td><\/tr><tr><td><strong>Pr\u00e9voyance compl\u00e9mentaire<\/strong><\/td><td>Exon\u00e9r\u00e9e dans la limite d\u2019un plafond<\/td><td>Oui, au-del\u00e0 du plafond<\/td><\/tr><tr><td><strong>Retraite suppl\u00e9mentaire<\/strong><\/td><td>D\u00e9ductible dans la limite autoris\u00e9e<\/td><td>Oui, au-del\u00e0 du plafond<\/td><\/tr><tr><td><strong>Parts CSE<\/strong><\/td><td>Selon le financement du r\u00e9gime<\/td><td>Oui, si elles financent un r\u00e9gime concern\u00e9<\/td><\/tr><\/tbody><\/table>\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-1dad7cc elementor-widget elementor-widget-heading\" data-id=\"1dad7cc\" 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 calculer la r\u00e9int\u00e9gration fiscale ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfc2980 elementor-widget elementor-widget-text-editor\" data-id=\"bfc2980\" 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;\">Pour calculer le montant de la r\u00e9int\u00e9gration sur une fiche de paie, il est essentiel de se r\u00e9f\u00e9rer aux limites fix\u00e9es par la l\u00e9gislation fiscale et sociale. Chaque ann\u00e9e, la limite de l\u2019exon\u00e9ration sociale est fix\u00e9e sur la base du plafond s\u00e9curit\u00e9 sociale (PASS).<\/span><\/p><p><span style=\"font-weight: 400;\">Ensuite, il faut :\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">identifier les avantages sociaux tels que les cotisations de pr\u00e9voyance, les contributions \u00e0 des mutuelles et les cotisations aux r\u00e9gimes de retraite suppl\u00e9mentaires,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">v\u00e9rifier les plafonds de r\u00e9int\u00e9gration applicables \u00e0 chaque avantage,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">appliquer ces plafonds sur la fiche de paie en ajustant les montants d\u00e9duits du salaire brut.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Il convient de distinguer les types de cotisations patronales lors de la r\u00e9int\u00e9gration fiscale dans une fiche de paie.<\/span><\/p><p><span style=\"font-weight: 400;\">Les cotisations relatives aux r\u00e9gimes obligatoires de mutuelle sont enti\u00e8rement int\u00e9gr\u00e9es au revenu net imposable d\u2019un salari\u00e9. Les cotisations des autres r\u00e9gimes de pr\u00e9voyance compl\u00e9mentaire sont non imposables dans la limite d\u2019un plafond d\u00e9fini chaque ann\u00e9e.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Par ailleurs, les cotisations des r\u00e9gimes de retraites suppl\u00e9mentaires peuvent \u00eatre d\u00e9duites dans la limite d\u2019un plafond, qui prend en compte toutes les sommes que l\u2019employeur verse sur le contrat de retraite de chaque salari\u00e9. <\/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\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-59215fdc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59215fdc\" 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-2525e4e1\" data-id=\"2525e4e1\" 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-6e4ecedd elementor-widget__width-initial elementor-absolute e-transform elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"6e4ecedd\" 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-5ac16d55 elementor-widget elementor-widget-text-editor\" data-id=\"5ac16d55\" 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;\">\ud83d\udca1<\/span><b>Bon \u00e0 savoir<\/b><\/p><p><i><span style=\"font-weight: 400;\">Un bon logiciel de paie vous permet de calculer les \u00e9l\u00e9ments d\u2019exon\u00e9ration et de r\u00e9int\u00e9gration automatiquement. Sans risque d\u2019erreur gr\u00e2ce \u00e0 une mise \u00e0 jour en temps r\u00e9el, pour ajuster les \u00e9ventuels changements de taux et de plafond.<\/span><\/i><\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-7269173 e-flex e-con-boxed e-con e-parent\" data-id=\"7269173\" 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-ad78e87 elementor-widget elementor-widget-heading\" data-id=\"ad78e87\" 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 calculer le r\u00e9sultat fiscal de l\u2019entreprise avec la r\u00e9int\u00e9gration fiscale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d91912 elementor-widget elementor-widget-text-editor\" data-id=\"7d91912\" 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\u00e9sultat fiscal ne doit pas \u00eatre confondu avec le r\u00e9sultat comptable de l\u2019entreprise. Il permet de d\u00e9terminer la base imposable pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou l\u2019imp\u00f4t sur le revenu.<\/span><\/p><p><span style=\"font-weight: 400;\">Calculez le r\u00e9sultat fiscal de votre entreprise en 4 \u00e9tapes :<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u00e9terminez le r\u00e9sultat comptable \u00e0 chaque fin d\u2019exercice<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">calculez les r\u00e9int\u00e9grations fiscales, c\u2019est-\u00e0-dire les charges non-d\u00e9ductibles fiscalement<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">appliquez les d\u00e9ductions fiscales<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">obtenez le r\u00e9sultat fiscal<\/span><\/li><\/ol><p><b><i>R\u00e9sultat fiscal<\/i><\/b> <b><i>=<\/i><\/b><i><span style=\"font-weight: 400;\"> r\u00e9sultat comptable + r\u00e9int\u00e9grations extra-comptables \u2013 d\u00e9ductions extra-comptables<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">Pour r\u00e9sumer, la r\u00e9int\u00e9gration fiscale sur la fiche de paie est une op\u00e9ration essentielle pour garantir une gestion de la paie conforme aux r\u00e8gles fiscales et sociales.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Ce m\u00e9canisme permet de rectifier les \u00e9carts entre les montants exon\u00e9r\u00e9s et ceux qui doivent \u00eatre soumis \u00e0 cotisations, en particulier pour les avantages sociaux tels que les cotisations de pr\u00e9voyance et les r\u00e9gimes de retraite suppl\u00e9mentaires. Comprendre et ma\u00eetriser ce processus assure une gestion fiscale rigoureuse, tout en \u00e9vitant des erreurs co\u00fbteuses.\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">En aucun cas, la r\u00e9int\u00e9gration fiscale doit \u00eatre le pr\u00e9texte \u00e0 une <\/span><a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/paie\/delai-remise-bulletin-de-paie\"><span style=\"font-weight: 400;\">remise tardive du bulletin de paie<\/span><\/a><span style=\"font-weight: 400;\"> \u00e0 un salari\u00e9. Les ajustements se font sur les fiches de paie suivantes.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019utilisation d\u2019un logiciel de paie performant peut grandement simplifier cette t\u00e2che. Au m\u00eame titre que le suivi du temps de travail ou des <\/span><a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/paie\/conges-payes-fiche-paie\"><span style=\"font-weight: 400;\">cong\u00e9s pay\u00e9s<\/span><\/a><span style=\"font-weight: 400;\">, un outil informatique permet d\u2019automatiser les calculs et d\u2019assurer une veille sociale et juridique pour rester en conformit\u00e9 avec la l\u00e9gislation.<\/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-15a4d5b3 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"15a4d5b3\" 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-2fbf3070 e-con-full e-flex e-con e-child\" data-id=\"2fbf3070\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48945ab5 elementor-widget-mobile__width-initial elementor-absolute elementor-widget elementor-widget-image\" data-id=\"48945ab5\" 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 decoding=\"async\" width=\"217\" height=\"167\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-banniere-pagga.svg\" class=\"attachment-full size-full wp-image-19791\" 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-894a6ca e-con-full e-flex e-con e-child\" data-id=\"894a6ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ce4d0a0 elementor-widget elementor-widget-heading\" data-id=\"1ce4d0a0\" 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 optimiser votre gestion de la 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-1273e5fc elementor-widget elementor-widget-text-editor\" data-id=\"1273e5fc\" 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-12ef570c elementor-widget elementor-widget-button\" data-id=\"12ef570c\" 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\/5yf5xl\" 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-c52d575 e-flex e-con-boxed e-con e-parent\" data-id=\"c52d575\" 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-5f7cd56 elementor-widget elementor-widget-heading\" data-id=\"5f7cd56\" 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\">Les questions fr\u00e9quentes sur la r\u00e9int\u00e9gration fiscale sur les fiches 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-4019189 elementor-widget elementor-widget-n-accordion\" data-id=\"4019189\" 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-6720\" 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-6720\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que la r\u00e9int\u00e9gration fiscale 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-6720\" class=\"elementor-element elementor-element-8039f5f e-con-full e-flex e-con e-child\" data-id=\"8039f5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6720\" class=\"elementor-element elementor-element-8e6f225 e-flex e-con-boxed e-con e-child\" data-id=\"8e6f225\" 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-8a25560 elementor-widget elementor-widget-text-editor\" data-id=\"8a25560\" 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>C\u2019est l\u2019op\u00e9ration qui consiste \u00e0 r\u00e9int\u00e9grer dans le revenu imposable et\/ou l\u2019assiette de cotisations les sommes vers\u00e9es au titre d\u2019avantages sociaux lorsque les plafonds d\u2019exon\u00e9ration sont d\u00e9pass\u00e9s.<\/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-6721\" 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-6721\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quelles sommes doivent \u00eatre r\u00e9int\u00e9gr\u00e9es ? <\/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-6721\" class=\"elementor-element elementor-element-80469f8 e-con-full e-flex e-con e-child\" data-id=\"80469f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6721\" class=\"elementor-element elementor-element-b568df8 e-flex e-con-boxed e-con e-child\" data-id=\"b568df8\" 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-621931b elementor-widget elementor-widget-text-editor\" data-id=\"621931b\" 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>Principalement les cotisations patronales de mutuelle, de pr\u00e9voyance compl\u00e9mentaire et de retraite suppl\u00e9mentaire, ainsi que certaines contributions financ\u00e9es par le CSE, selon leur nature.<\/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-6722\" 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-6722\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment savoir si un montant doit \u00eatre r\u00e9int\u00e9gr\u00e9 ? <\/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-6722\" class=\"elementor-element elementor-element-8f57dae e-con-full e-flex e-con e-child\" data-id=\"8f57dae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6722\" class=\"elementor-element elementor-element-f6cc293 e-flex e-con-boxed e-con e-child\" data-id=\"f6cc293\" 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-1f1ff7d elementor-widget elementor-widget-text-editor\" data-id=\"1f1ff7d\" 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>Il faut comparer les sommes vers\u00e9es aux plafonds l\u00e9gaux applicables, notamment ceux calcul\u00e9s sur la base du PASS. Tout d\u00e9passement doit \u00eatre r\u00e9int\u00e9gr\u00e9 selon les r\u00e8gles en vigueur.<\/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<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que la r\\u00e9int\\u00e9gration fiscale sur la fiche de paie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"C\\u2019est l\\u2019op\\u00e9ration qui consiste \\u00e0 r\\u00e9int\\u00e9grer dans le revenu imposable et\\\/ou l\\u2019assiette de cotisations les sommes vers\\u00e9es au titre d\\u2019avantages sociaux lorsque les plafonds d\\u2019exon\\u00e9ration sont d\\u00e9pass\\u00e9s.\"}},{\"@type\":\"Question\",\"name\":\"Quelles sommes doivent \\u00eatre r\\u00e9int\\u00e9gr\\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Principalement les cotisations patronales de mutuelle, de pr\\u00e9voyance compl\\u00e9mentaire et de retraite suppl\\u00e9mentaire, ainsi que certaines contributions financ\\u00e9es par le CSE, selon leur nature.\"}},{\"@type\":\"Question\",\"name\":\"Comment savoir si un montant doit \\u00eatre r\\u00e9int\\u00e9gr\\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il faut comparer les sommes vers\\u00e9es aux plafonds l\\u00e9gaux applicables, notamment ceux calcul\\u00e9s sur la base du PASS. Tout d\\u00e9passement doit \\u00eatre r\\u00e9int\\u00e9gr\\u00e9 selon les r\\u00e8gles en vigueur.\"}}]}<\/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>La r\u00e9int\u00e9gration fiscale sur fiche de paie est une mesure d\u2019ajustement pour aligner le traitement comptable des avantages sociaux avec les r\u00e8gles fiscales et sociales en vigueur. Il s\u2019agit d\u2019un m\u00e9canisme de calcul complexe, qui&#8230;<\/p>\n","protected":false},"author":12,"featured_media":30196,"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-26172","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\/26172","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=26172"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26172\/revisions"}],"predecessor-version":[{"id":41984,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26172\/revisions\/41984"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/30196"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=26172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=26172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=26172"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=26172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}