Comment régulariser le plafond de sécurité sociale en cas de CDD non successifs en 2024 ? LégiSocial

Outil parent :

Comment régulariser le plafond de sécurité sociale en cas de CDD non successifs en 2024 ?

Fiche pratique

Paie CDD

Par communiqué de presse du 31/03/2021 sur le BOSS, une évolution importante est annoncée concernant la régularisation du plafond de sécurité sociale en cas de CDD, successifs ou non, réalisés chez le même employeur.

Rédigé par

Pierre-Jean FABAS

Publié le 04 janvier 2024

Mis à jour le 15 avril 2024

Télécharger en PDF

Important

Les principes, ici exposées, s’appliquent de façon identique en 2024, même si la valeur du PMSS est modifiée depuis le 1^er janvier 2024

Le communiqué de presse du 31 mars 2021

Il est fait référence au paragraphe 210 du BOSS, concernant le traitement du plafond de sécurité sociale, et plus spécifiquement pour un salarié réalisant plusieurs contrats CDD, successifs ou non, chez le même employeur.

Désormais, et c’est une évolution par rapport à la doctrine antérieure :

Il convient d’effectuer la régularisation en tenant compte des sommes versées depuis la date d’embauche du premier contrat.

Créer un compte pour consulter cette fiche pratique

Il vous reste 86% à lire.
Un compte LégiSocial / LégiFiscal est nécessaire pour lire la suite et bénéficier de nos fonctionnalités IA ✨ comme les points essentiels ou le résumé de l'article.

M'inscrire ou me connecter

Les engagements LégiSocial

Facilité de prise en main

Documents & outils prêts à l'emploi
Directement imprimables au format A4
Guides et exemples commentés

Mise à jour en temps réel

Alerte email à chaque mises à jour
Commentaire détaillé de la mise à jour
Versions antérieures intégrées

Service après-vente garanti

Réponse sous 24 heures ouvrables
Nos experts vous répondent directement

Paiement sécurisé

Paiement par CB sécurisé (Crédit Mutuel/Paybox)
Autres modes de paiement : PayPal, chèque, virement bancaire

	0	1
0	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0049688816070557
1	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0018420219421387
2	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0096759796142578
3	SELECT *, "legisocial" as site FROM legisocial.outil_composition c INNER JOIN...	0.0028889179229736
4	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0002598762512207
5	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0012547969818115
6	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0019240379333496
7	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00072097778320312
8	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0036048889160156
9	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0016870498657227
10	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00089502334594727
11	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0045278072357178
12	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0015020370483398
13	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0010848045349121
14	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.004047155380249
15	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0013959407806396
16	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00052690505981445
17	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0031659603118896
18	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0014431476593018
19	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00065279006958008
20	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0032749176025391
21	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0014958381652832
22	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0006101131439209
23	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0031518936157227
24	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0014069080352783
25	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00097894668579102
26	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0036070346832275
27	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0015370845794678
28	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0010840892791748
29	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0051920413970947
30	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0022599697113037
31	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0013151168823242
32	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.006721019744873
33	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0030100345611572
34	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0014438629150391
35	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0067319869995117
36	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0031399726867676
37	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0014839172363281
38	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0076169967651367
39	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0032141208648682
40	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0014400482177734
41	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0077619552612305
42	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0030829906463623
43	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0013060569763184
44	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0072059631347656
45	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0024259090423584
46	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00093793869018555
47	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0051510334014893
48	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0015878677368164
49	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00078821182250977
50	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.005033016204834
51	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0015518665313721
52	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00087499618530273
53	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.004115104675293
54	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0014388561248779
55	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00083708763122559
56	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0044341087341309
57	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0014209747314453
58	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00077104568481445
59	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0039570331573486
60	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0011870861053467
61	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00036191940307617
62	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0013630390167236
63	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00039815902709961
64	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0014009475708008
65	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0033469200134277
66	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0011351108551025
67	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0067968368530273
68	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0032079219818115
69	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0011739730834961
70	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0069820880889893
71	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00036215782165527
72	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0017848014831543
73	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0017120838165283
74	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0010919570922852
75	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0047519207000732
76	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0025551319122314
77	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0063130855560303
78	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.011600971221924
79	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.001945972442627
80	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0046279430389404
81	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0016939640045166
82	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0092980861663818

​Important

​

​Le communiqué de presse du 31 mars 2021

Créer un compte pour consulter cette fiche pratique

Les engagements LégiSocial

Important

Le communiqué de presse du 31 mars 2021