Comment imputer l’exonération aide à domicile sur les cotisations URSSAF et retraite complémentaire en 2024 ? LégiSocial

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Exonération aide à domicile et réduction Fillon /

Comment imputer l’exonération aide à domicile sur les cotisations URSSAF et retraite complémentaire en 2024 ?

Fiche pratique

Paie Réduction FILLON

L’alignement de l’exonération « aide à domicile » sur celui de la réduction Fillon au 1/01/2022, suppose que les règles d’imputation sur les cotisations URSSAF et AGIRC-ARRCO sont identiques.

Rédigé par

Pierre-Jean FABAS

Publié le 08 janvier 2024

Mis à jour le 08 janvier 2024

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L’extension de la réduction FILLON aux cotisations de retraite complémentaire va nous contraindre en 2019, à répartir le montant de la réduction FILLON comme suit

Une partie de la réduction FILLON est déclarée et affectée aux cotisations URSSAF
Une autre partie de cette réduction est déclarée et affectée aux cotisations AGIRC-ARRCO.

Principe général

La « fraction URSSAF » de la réduction sera déterminée par application d’un coefficient égal au rapport :

« Taux des contributions versées aux URSSAF/taux maximal du coefficient ».

La « fraction AGIRC-ARRCO » de la réduction correspondra :

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