Régime du taux allocations familiales : les modalités déclaratives en 2024 LégiSocial

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Régime du taux allocations familiales : les modalités déclaratives en 2024

Fiche pratique

Paie SMIC

La présente fiche pratique vous présente les modalités déclaratives du régime des cotisations d’allocations familiales, taux réduit ou majoré, en vigueur en 2024.

Rédigé par

Pierre-Jean FABAS

Publié le 09 janvier 2024

Mis à jour le 26 janvier 2024

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Principe général : nouveau régime depuis le 1er janvier 2024

Le Smic de référence retenu pour le taux maladie (réduit ou majoré) n’est désormais plus le même (en valeur) que celui qui est retenu par ailleurs au niveau de la réduction Fillon.

Une autre fiche pratique aborde cette nouveauté en détail.

Les principes généraux, en 2024, du régime du taux allocations familiales

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La publication d’une lettre circulaire ACOSSS, n° 20150000026 diffusée le 15 juin 2015, nous précise les modalités déclaratives concernant l’application du taux réduit d’allocations familiales.

Lettre circulaire ACOSSS n° 20150000026 du 15 juin 2015

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​Principe général : nouveau régime depuis le 1er janvier 2024

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