{"id":4964,"date":"2019-04-08T08:53:46","date_gmt":"2019-04-08T06:53:46","guid":{"rendered":"https:\/\/unidis.fr\/portail\/?p=4964"},"modified":"2019-04-08T08:55:10","modified_gmt":"2019-04-08T06:55:10","slug":"exoneration-des-heures-supplementaires-et-complementaires","status":"publish","type":"post","link":"https:\/\/unidis.fr\/portail\/2019\/04\/08\/exoneration-des-heures-supplementaires-et-complementaires\/","title":{"rendered":"Exon\u00e9ration des heures suppl\u00e9mentaires et compl\u00e9mentaires"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><p>[vc_row bg_type=\u00a0\u00bbbg_color\u00a0\u00bb][vc_column parallax=\u00a0\u00bbcontent-moving\u00a0\u00bb][vc_row_inner][vc_column_inner css=\u00a0\u00bb.vc_custom_1549895085356{padding-right: 80px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb align=\u00a0\u00bbalign_left\u00a0\u00bb border_width=\u00a0\u00bb3&Prime; el_width=\u00a0\u00bb10&Prime; accent_color=\u00a0\u00bb#163e75&Prime;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\">Une circulaire interminist\u00e9rielle du 29 mars 2019 propose un \u00ab\u00a0questions-r\u00e9ponses\u00a0\u00bb\u00a0relatif \u00e0 la mise en \u0153uvre de la r\u00e9duction des cotisations salariales sur les heures suppl\u00e9mentaires et compl\u00e9mentaires.<\/p>\n<p style=\"text-align: justify;\">Elle apporte des r\u00e9ponses pratiques, notamment sur les points suivants :<\/p>\n<ul style=\"text-align: justify;\">\n<li>les heures structurelles et\u00a0celles des conventions de forfait sont-elles \u00e9ligibles ?<\/li>\n<li>quelle est l&rsquo;assiette de calcul des heures suppl\u00e9mentaires ?<\/li>\n<li>comment afficher l&rsquo;exon\u00e9ration sur le bulletin de paie ?<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>En revanche, contrairement aux circulaires TEPA de 2008, elle n\u2019apporte pas de liste des absences assimil\u00e9es \u00e0 du temps de travail effectif pour le calcul des heures suppl\u00e9mentaires.<\/b><\/p>\n<p style=\"text-align: justify;\"><b>Nous rappelons aux \u00e9quipes paie que seule une\u00a0circulaire opposable \u00e0 l&rsquo;administration sur le sujet permettrait d&rsquo;\u00e9viter tout redressement. En effet, les jurisprudences rendues en droit du travail et les interpr\u00e9tations minist\u00e9rielles en droit de la s\u00e9curit\u00e9 sociale se r\u00e9v\u00e8lent parfois contradictoires\u00a0(notamment en ce qui concerne les jours f\u00e9ri\u00e9s ch\u00f4m\u00e9s).<\/b><\/p>\n<p>[\/vc_column_text][vc_btn title=\u00a0\u00bbLire la suite (Extranet de l\u2019Unidis)\u00a0\u00bb style=\u00a0\u00bboutline\u00a0\u00bb color=\u00a0\u00bbprimary\u00a0\u00bb i_icon_fontawesome=\u00a0\u00bbfa fa-lock\u00a0\u00bb add_icon=\u00a0\u00bbtrue\u00a0\u00bb link=\u00a0\u00bburl:https%3A%2F%2Fwww.unidis.fr%2Fextranet%2Fexoneration-des-heures-supplementaires-et-complementaires-au-1er-janvier-2019%2F||target:%20_blank|\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb60px\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb align=\u00a0\u00bbalign_left\u00a0\u00bb border_width=\u00a0\u00bb3&Prime; el_width=\u00a0\u00bb10&Prime; accent_color=\u00a0\u00bb#163e75&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column width=\u00a0\u00bb5\/6&Prime;][vc_custom_heading text=\u00a0\u00bb\u00c0 lire aussi&#8230;\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb][vc_masonry_grid post_type=\u00a0\u00bbpost\u00a0\u00bb max_items=\u00a0\u00bb10&Prime; item=\u00a0\u00bb4821&Prime; grid_id=\u00a0\u00bbvc_gid:1554706486507-0b4add1d-b157-8&Prime; taxonomies=\u00a0\u00bb18&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row bg_type=\u00a0\u00bbbg_color\u00a0\u00bb][vc_column parallax=\u00a0\u00bbcontent-moving\u00a0\u00bb][vc_row_inner][vc_column_inner css=\u00a0\u00bb.vc_custom_1549895085356{padding-right: 80px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb align=\u00a0\u00bbalign_left\u00a0\u00bb border_width=\u00a0\u00bb3&Prime; el_width=\u00a0\u00bb10&Prime; accent_color=\u00a0\u00bb#163e75&Prime;][vc_column_text] Une circulaire interminist\u00e9rielle du 29 mars 2019 propose un \u00ab\u00a0questions-r\u00e9ponses\u00a0\u00bb\u00a0relatif \u00e0 la mise en \u0153uvre de la r\u00e9duction des cotisations salariales sur les heures suppl\u00e9mentaires et compl\u00e9mentaires. Elle apporte [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":4837,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[18],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/posts\/4964"}],"collection":[{"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/comments?post=4964"}],"version-history":[{"count":2,"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/posts\/4964\/revisions"}],"predecessor-version":[{"id":4966,"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/posts\/4964\/revisions\/4966"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/media\/4837"}],"wp:attachment":[{"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/media?parent=4964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/categories?post=4964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unidis.fr\/portail\/wp-json\/wp\/v2\/tags?post=4964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}