Comment traiter la réduction de cotisations pour les rémunérations versées aux apprentis en 2024 ? LégiSocial

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Défiscalisation Réduction Cotisations HS HC /

Comment traiter la réduction de cotisations pour les rémunérations versées aux apprentis en 2024 ?

Fiche pratique

Paie Heures supplémentaires

Depuis le 1er janvier 2019, le régime social des apprentis a totalement été bouleversé. Qu’en est-il du traitement de la réduction de cotisations salariales s’il réalise des heures supplémentaires ?

Rédigé par

Pierre-Jean FABAS

Publié le 03 janvier 2024

Mis à jour le 10 juin 2024

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Principe général

Afin de déterminer la valeur des heures supplémentaires (ou complémentaires) éligibles à la réduction de cotisations salariales, l’instruction interministérielle n° DSS/5B/2019/71 du 29 mars 2019, à la question/réponse n° 16, nous confirme qu’il convient d’effectuer les calculs suivants :

Déterminer le « poids » des heures supplémentaires ou complémentaires par rapport à la rémunération brute totale versée à l’apprenti ;
Déterminer la fraction de la rémunération soumise à cotisations sociales ;
Appliquer le coefficient déterminé à l’étape 1 sur la fraction excédentaire déterminée à l’étape 2.

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