{"id":270,"date":"2019-01-18T13:22:07","date_gmt":"2019-01-18T12:22:07","guid":{"rendered":"https:\/\/www.atr-compta.fr\/?p=270"},"modified":"2019-01-18T13:42:38","modified_gmt":"2019-01-18T12:42:38","slug":"changements-sur-les-bulletins-de-paye-en-2019","status":"publish","type":"post","link":"https:\/\/www.atr-compta.fr\/index.php\/2019\/01\/18\/changements-sur-les-bulletins-de-paye-en-2019\/","title":{"rendered":"Changements sur les bulletins de paye en 2019"},"content":{"rendered":"

Le d\u00e9but de l\u2019ann\u00e9e 2019 va \u00eatre marqu\u00e9 par plusieurs changements d\u2019importance en paye, qui auront une incidence directe sur la pr\u00e9sentation du bulletin de salaire. Tour d\u2019horizon des changements \u00e0 venir.<\/p>\n

Le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu<\/u><\/strong><\/h3>\n

\u00c0 partir de 2019, le bulletin de paye devra mentionner\u00a0quatre informations<\/strong>\u00a0(c. trav. art. R. 3243-1, 9\u00b0<\/em>)\u00a0:<\/p>\n

    \n
  • l\u2019assiette, le taux et le montant de la retenue \u00e0 la source op\u00e9r\u00e9e au titre du PAS\u00a0;<\/li>\n
  • la somme qui aurait \u00e9t\u00e9 vers\u00e9e au salari\u00e9 en l\u2019absence de retenue \u00e0 la source (\u00e0 distinguer de la somme effectivement vers\u00e9e apr\u00e8s retenue \u00e0 la source).<\/li>\n<\/ul>\n

    Rappelons que la\u00a0rubrique \u00ab\u00a0NET \u00c0 PAYER AVANT IMP\u00d4T SUR LE REVENU\u00a0\u00bb et la valeur associ\u00e9e<\/strong>\u00a0doivent \u00eatre affich\u00e9es dans une\u00a0police dont le corps de caract\u00e8re est au moins \u00e9gal \u00e0 1,5 fois<\/strong>\u00a0celui utilis\u00e9 pour la composition des intitul\u00e9s des autres lignes du bulletin de paye. Cette pr\u00e9cision vise \u00e0 insister sur la lisibilit\u00e9 du net \u00e0 payer avant PAS (celui dont l\u2019employeur est en quelque sorte \u00ab\u00a0responsable\u00a0\u00bb), par rapport \u00e0 la rubrique \u00ab\u00a0Net pay\u00e9 en euros\u00a0\u00bb (somme effectivement vers\u00e9e au salari\u00e9, apr\u00e8s PAS).<\/p>\n

    Le net imposable<\/u><\/strong><\/h3>\n

    Le\u00a0net imposable<\/strong>\u00a0n\u2019est pas juridiquement une mention obligatoire du bulletin de salaire, m\u00eame si en pratique elle est g\u00e9n\u00e9ralis\u00e9e (ou peu s\u2019en faut).<\/p>\n

    Il peut bien entendu continuer \u00e0 figurer sur le bulletin de paye, par exemple en bas de bulletin (aucun emplacement ou libell\u00e9 sp\u00e9cifique n\u2019est impos\u00e9).<\/p>\n

    En tout \u00e9tat de cause, le net imposable ne doit pas \u00eatre confondue avec l\u2019assiette du pr\u00e9l\u00e8vement \u00e0 la source. Dans certains cas, l\u2019assiette du PAS n\u2019est en effet pas n\u00e9cessairement \u00e9gale au net imposable (ou net fiscal). Pour ne citer qu\u2019un exemple, on rappellera qu\u2019en cas d\u2019IJSS subrog\u00e9es soumises au PAS, l\u2019assiette de la retenue \u00e0 la source est sup\u00e9rieure au net imposable (lequel ne comprend pas les IJSS).<\/p>\n

    Le taux r\u00e9duit de cotisation patronale d\u2019assurance maladie<\/u><\/strong><\/h3>\n

    Autre nouveaut\u00e9 du 1er<\/sup>\u00a0janvier 2019\u00a0: la\u00a0r\u00e9duction de 6 points de la cotisation patronale d\u2019assurance maladie<\/strong>\u00a0pour les salari\u00e9s dont la r\u00e9mun\u00e9ration est inf\u00e9rieure ou \u00e9gale \u00e0 2,5 SMIC (c. s\u00e9c. soc. art. L. 241-2-1 nouveau au 1.01.2019 ; loi 2017-1836 du 30 d\u00e9cembre 2017, art. 9<\/em>).<\/p>\n

    Aucune indication n\u2019avait encore \u00e9t\u00e9 officiellement diffus\u00e9e sur la fa\u00e7on de traiter cette r\u00e9duction de taux sur le bulletin de paye.<\/p>\n

    Mais si l\u2019on raisonne par analogie avec la cotisation d\u2019allocations familiales, lorsque l\u2019employeur b\u00e9n\u00e9ficie du taux r\u00e9duit, c\u2019est le montant de cotisation patronale correspondant \u00e0 ce taux qui devrait \u00eatre port\u00e9 \u00e0 la ligne de la cotisation. En cons\u00e9quence, le montant correspondant \u00e0 l\u2019all\u00e9gement de 6 points ne devrait pas figurer \u00e0 la ligne \u00ab\u00a0Exon\u00e9rations de cotisations employeur\u00a0\u00bb.<\/p>\n

    Toujours par analogie, la logique voudrait que l\u2019on tienne compte de cet all\u00e9gement dans la case \u00ab\u00a0All\u00e9gement de cotisations employeur\u00a0\u00bb de bas de bulletin. Cependant, cela suppose de modifier l\u2019article\u00a04 de l\u2019arr\u00eat\u00e9 du 15\u00a0f\u00e9vrier 2016 fixant les libell\u00e9s, l\u2019ordre et le regroupement des informations figurant sur le bulletin de paie. Or, aucun texte en ce sens n\u2019\u00e9tait encore intervenu \u00e0 l\u2019heure o\u00f9 nous r\u00e9digions ces lignes.<\/p>\n

    Le r\u00e9gime unifi\u00e9 AGIRC-ARRCO<\/u><\/strong><\/h3>\n

    \u00c0 partir du 1er<\/sup>\u00a0janvier 2019, un r\u00e9gime unifi\u00e9 de retraite compl\u00e9mentaire AGIRC-ARRCO se substitue aux deux r\u00e9gimes que l\u2019on conna\u00eet \u00e0 l\u2019heure o\u00f9 nous r\u00e9digeons ces lignes.<\/p>\n

    Dans le cadre de ce r\u00e9gime unifi\u00e9, il n\u2019y aura plus de distinction entre les cadres et les non-cadres en mati\u00e8re de retraite compl\u00e9mentaire AGIRC-ARRCO. Les cotisations de retraite compl\u00e9mentaire proprement dites ainsi que les contributions d\u2019\u00e9quilibre seront calcul\u00e9es sur\u00a02 tranches de r\u00e9mun\u00e9ration<\/strong>\u00a0(tranche 1 de 0 \u00e0 1 plafond\u00a0; tranche 2 de 1 \u00e0 8 plafonds).<\/p>\n

    Il n\u2019y aura donc plus qu\u2019une trame de bulletin de paye, avec pour le cas g\u00e9n\u00e9ral 2 lignes AGIRC-ARRCO, correspondant aux 2 tranches du r\u00e9gime. Les contributions d\u2019\u00e9quilibre g\u00e9n\u00e9ral et technique seront int\u00e9gr\u00e9es aux lignes de chaque tranche.<\/p>\n

    Quant aux employeurs appliquant encore des\u00a0conditions d\u2019adh\u00e9sions particuli\u00e8res en AGIRC-ARRCO<\/strong>\u00a0(taux ou r\u00e9partitions employeur\/salari\u00e9 sp\u00e9cifiques sur une partie de l\u2019assiette AGIRC-ARRCO), ils pourront de fait \u00eatre contraints de traiter les contributions AGIRC-ARRCO en plus de deux lignes.<\/p>\n

    La r\u00e9duction de cotisations salariales sur les heures suppl\u00e9mentaires et compl\u00e9mentaires<\/u><\/strong><\/h3>\n

    La loi de financement de la s\u00e9curit\u00e9 sociale pour 2019 a mis en place une\u00a0r\u00e9duction de cotisations salariales<\/strong>\u00a0sur la r\u00e9mun\u00e9ration des heures suppl\u00e9mentaires et des heures compl\u00e9mentaires, ainsi que celle vers\u00e9e au titre des jours travaill\u00e9s au-del\u00e0 de 218 jours par an par les salari\u00e9s en forfait jours (c. s\u00e9c. soc. art. L. 241-17 nouveau<\/em>).<\/p>\n

    Cette r\u00e9duction s\u2019applique aux p\u00e9riodes courant \u00e0 partir du 1er<\/sup>\u00a0janvier 2019 (loi 2018-1203 du 22 d\u00e9cembre 2018, art. 7-V modifi\u00e9 par la loi 2018-1213 du 24 d\u00e9cembre 2018, art. 2-III<\/em>).<\/p>\n

    Cette r\u00e9duction devra n\u00e9cessairement appara\u00eetre sur le bulletin de salaire. Mais \u00e0 l\u2019heure o\u00f9 nous r\u00e9digeons ces lignes, aucun libell\u00e9 particulier n\u2019est impos\u00e9, puisque les maquettes officielles n\u2019ont pas \u00e9t\u00e9 modifi\u00e9es.<\/p>\n

    Les\u00a0pouvoirs publics ajusteront-ils les maquettes<\/strong>\u00a0pour imposer une pr\u00e9sentation particuli\u00e8re\u00a0? Voire, le cas \u00e9ch\u00e9ant, modifier la rubrique relative au gain de pouvoir d\u2019achat qui, comme son nom l\u2019indique, correspond pour l\u2019heure uniquement au gain li\u00e9 au double mouvement de hausse de la CSG et de suppression des cotisations salariales d\u2019assurance maladie et d\u2019assurance ch\u00f4mage\u00a0? L\u2019avenir le dira.<\/p>\n

    L\u2019extension de la r\u00e9duction g\u00e9n\u00e9rale (ex-r\u00e9duction Fillon)<\/u><\/strong><\/h3>\n

    Le champ de la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales est \u00e9tendu aux contributions AGIRC-ARRCO au 1er<\/sup>\u00a0janvier 2019 puis aux cotisations d\u2019assurance ch\u00f4mage au 1er<\/sup>\u00a0octobre 2019. Pour certains contrats, la r\u00e9duction s\u2019applique en p\u00e9rim\u00e8tre complet d\u00e8s le 1er<\/sup>\u00a0janvier 2019 (c. s\u00e9c. soc. art. L. 241-13 ; loi 2018-1203 du 22 d\u00e9cembre 2018, art. 8-IX<\/em>).<\/p>\n

    Le montant de la r\u00e9duction appara\u00eetra toujours en un seul montant sur le bulletin de salaire, sans ventilation apparente.<\/p>\n

    En revanche, il sera n\u00e9cessaire d\u2019\u00e9clater le montant de la r\u00e9duction entre les diff\u00e9rents organismes de recouvrement concern\u00e9s, selon une r\u00e8gle de 3, afin de l\u2019imputer sur les montants dus \u00e0 chacun\u00a0: URSSAF et caisses AGIRC-ARCCO dans le cas g\u00e9n\u00e9ral\u00a0; URSSAF, caisses AGIRC-ARRCO et P\u00f4le Emploi pour les salari\u00e9s dont les cotisations ch\u00f4mage sont vers\u00e9es au P\u00f4le Emploi (intermittents, expatri\u00e9s).<\/p>\n","protected":false},"excerpt":{"rendered":"

    Le d\u00e9but de l\u2019ann\u00e9e 2019 va \u00eatre marqu\u00e9 par plusieurs changements d\u2019importance en paye, qui auront une incidence directe sur la pr\u00e9sentation du bulletin de salaire. Tour d\u2019horizon des changements \u00e0 venir. Le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu \u00c0 partir de…<\/p>\n","protected":false},"author":2,"featured_media":281,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[7],"tags":[11,31,42,45,36,48,14,8,20,44,46,19,16,43,47,23,50,37,38,5,40,17,35,6,49,41,39],"class_list":["post-270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-charges-sociales","tag-11","tag-acompte","tag-atr","tag-audit","tag-bulletin","tag-champs","tag-charges","tag-cice","tag-competitivite","tag-comptable","tag-conseil","tag-cotisations","tag-employeurs","tag-expert","tag-expertise","tag-impot","tag-marne","tag-paie","tag-paye","tag-prelevement","tag-retraite","tag-salaires","tag-social","tag-source","tag-sur","tag-urssaf","tag-variable"],"yoast_head":"\nChangements sur les bulletins de paye en 2019 - ATR-Compta<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.atr-compta.fr\/index.php\/2019\/01\/18\/changements-sur-les-bulletins-de-paye-en-2019\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changements sur les bulletins de paye en 2019 - ATR-Compta\" \/>\n<meta property=\"og:description\" content=\"Le d\u00e9but de l\u2019ann\u00e9e 2019 va \u00eatre marqu\u00e9 par plusieurs changements d\u2019importance en paye, qui auront une incidence directe sur la pr\u00e9sentation du bulletin de salaire. Tour d\u2019horizon des changements \u00e0 venir. 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