L’exonération aide à domicile en 2024 : les informations du BOSS LégiSocial

Outil parent :

Exonération aide à domicile et réduction Fillon /

L’exonération aide à domicile en 2024 : les informations du BOSS

Fiche pratique

Paie Réduction FILLON

Le BOSS consacre un chapitre est consacré au dispositif « d’exonération aide à domicile employée par des personnes morales auprès d’une personne dite « fragile » ». Sans mise à jour en 2023, actuellement, ces dispositions restent applicables.

Rédigé par

Pierre-Jean FABAS

Publié le 08 janvier 2024

Mis à jour le 08 janvier 2024

Télécharger en PDF

Préambule

Le BOSS présente sa nouvelle publication comme suit :

emLa nouvelle rubrique présente les mesures d’exonération de cotisations et contributions patronales mises en place en faveur des personnes morales de droit privé ou public, dits organismes prestataires, qui emploient des aides à domicile intervenant auprès de personnes dites « fragiles ». Les dispositifs d’exonération applicables aux particuliers employeurs qui emploient des aides à domicile, en emploi direct ou via un mandataire, n’y sont pas abordés.

La rubrique est organisée comme suit :
Chapitre 1 – Champ d’application : ce chapitre définit les employeurs et salariés éligibles, ainsi que les règles d’articulation et de cumul d’allègement ;
Chapitre 2 – Modalités d’application : ce chapitre définit respectivement pour les employeurs privés et les employeurs publics la nature des cotisations et contributions sociales, ainsi que la rémunération entrant dans le champ du dispositif et les modalités de calcul de l’exonération.

Les commentaires présentés reprennent essentiellement la réglementation encadrant ce dispositif d’exonération, qui a fait l’objet d’une réforme en LFSS 2019 et qui n’était jusqu’à présent pas détaillée par une circulaire ou instruction ministérielle.
Tous les dispositifs présentés dans la rubrique seront applicables et opposables à l’administration à l’issue de la période de consultation, le 1er février 2022.

em

Créer un compte pour consulter cette fiche pratique

Il vous reste 98% 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...	0.002593994140625
1	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00042009353637695
2	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0022499561309814
3	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.007659912109375
4	SELECT id FROM legisocial.django_content_type WHERE app_label = :app_label AN...	0.00081300735473633
5	SELECT *, "legisocial" as site FROM legisocial.outil_composition c INNER JOIN...	0.0065968036651611
6	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00069403648376465
7	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0029571056365967
8	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0006260871887207
9	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0022139549255371
10	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0037128925323486
11	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00093197822570801
12	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0065841674804688
13	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0032579898834229
14	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0010550022125244
15	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0066578388214111
16	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0019500255584717
17	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.001129150390625
18	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0052421092987061
19	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.001882791519165
20	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0010550022125244
21	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0050439834594727
22	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0019659996032715
23	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0018160343170166
24	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0065910816192627
25	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0018410682678223
26	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0011990070343018
27	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.005803108215332
28	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0020771026611328
29	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0015339851379395
30	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0060811042785645
31	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0020480155944824
32	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0012738704681396
33	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.003277063369751
34	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0083911418914795
35	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0052089691162109
36	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0018248558044434
37	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.010541915893555
38	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0037379264831543
39	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0015439987182617
40	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0087461471557617
41	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0049591064453125
42	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0018529891967773
43	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.01061487197876
44	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0036430358886719
45	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.001676082611084
46	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0086359977722168
47	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.003305196762085
48	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0014970302581787
49	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0076978206634521
50	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0024340152740479
51	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.001323938369751
52	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0069389343261719
53	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0055480003356934
54	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.002039909362793
55	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.011070013046265
56	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0028729438781738
57	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.003713846206665
58	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0017871856689453
59	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0086929798126221
60	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0034041404724121
61	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.001802921295166
62	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0082900524139404
63	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0035951137542725
64	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0021510124206543
65	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0093228816986084

​Préambule

Créer un compte pour consulter cette fiche pratique

Les engagements LégiSocial

Préambule