Le régime fiscal et social des heures supplémentaires en 2024 LégiSocial

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Le régime fiscal et social des heures supplémentaires en 2024

Fiche pratique

Paie 35 heures

La présente fiche pratique vous indique les fiscaux et sociaux en vigueur en 2024, et notamment le régime désormais connu des contributions CSG, tenant compte de la publication du site de la DSN.info du 11/06/2019.

Rédigé par

Pierre-Jean FABAS

Publié le 03 janvier 2024

Mis à jour le 03 janvier 2024

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Régime applicable en 2024

Libellé	Régime fiscal	Régime social salarié	Régime social employeur
Heures supplémentaires « éligibles loi TEPA »	Exonération fiscale dans la limite d’un montant annuel de 7.500 €/an et par salarié (valeur nette imposable) (*)	Réduction de cotisations salariales selon le taux de 11,31% *	Déduction forfaitaire patronale pour les employeurs de moins de 20 salariés, à raison de 1,50 €/heure ; Déduction forfaitaire patronale pour les employeurs de 20 salariés et plus et moins de 250, à raison de 0,50 €/heure.

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Régime fiscal

Régime social salarié

Régime social employeur

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SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`outil_composition` c INNER JOIN legisocial.`django_content_type` ct ON ct.app_label = :app_label AND ct.model = :model AND ct.id = c.content_type_id INNER JOIN legisocial.`django_content_type` ct2 ON c.parent_content_type_id = ct2.id WHERE c.object_id = :id

SELECT *, "legisocial" as site FROM legisocial.outil_composition c INNER JOIN legisocial.django_content_type ct ON c.content_type_id = ct.id WHERE parent_object_id = :outil_id AND parent_content_type_id = :content_type_id ORDER BY c.regroupement ASC, c.`order` ASC, c.id ASC

​Régime applicable en 2024

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Régime applicable en 2024