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

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Comment imputer l’exonération LODEOM sur les cotisations URSSAF et retraite complémentaire en 2024 ?

Fiche pratique

Paie Cotisations sociales

Une des particularités de l’exonération LODEOM en 2023 réside dans le fait que les cotisations patronales visent à la fois l’URSSAF et l’AGIRC-ARRCO, entraînant une imputation à ces 2 caisses, que notre fiche pratique vous explique en détails.

Rédigé par

Pierre-Jean FABAS

Publié le 08 janvier 2024

Mis à jour le 30 janvier 2024

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Principe général

Tout comme cela est le cas pour la réduction FILLON, une fois déterminée l’exonération LODEOM doit être ventilée sur les cotisations URSSAF d’une part et les cotisations AGIRC-ARRCO d’autre part.

Extrait URSSAF, consultation du 14 janvier 2021 :

Etape 3 : modalités d’imputation du montant de la réduction générale

Le montant de la réduction calculée doit être imputé sur les cotisations à verser à l’Urssaf, sur les cotisations à verser à l’institution de retraite complémentaire et le cas échéant sur les cotisations à verser à l’assurance chômage selon des modalités particulières.

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