Comment déterminer le Smic de référence en 2024 pour déterminer l’exonération LODEOM ? LégiSocial

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Comment déterminer le Smic de référence en 2024 pour déterminer l’exonération LODEOM ?

Fiche pratique

Paie SMIC

Depuis le 1er janvier 2019, l’exonération LODEOM prend désormais en référence le « Smic de référence » applicable aux dispositifs de réduction Fillon, de taux réduit maladie et allocations familiales.

Rédigé par

Pierre-Jean FABAS

Publié le 08 janvier 2024

Mis à jour le 30 janvier 2024

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emLes déterminations du Smic permettant de déterminer l’exonération LODEOM s’appliquent aux 3 barèmes applicables aux employeurs situés dans les départements et régions d’Outre-mer (Guadeloupe, Guyane, Martinique, Réunion).em

emUn dispositif spécifique s’applique aux collectivités territoriales de Saint-Martin et Saint-Barthélemy, et n’est pas concerné par les informations proposées dans la présente fiche pratique.em

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