Régime du taux patronal maladie : les modalités déclaratives en 2024 LégiSocial

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Cotisations patronales maladie en 2023 /

Régime du taux patronal maladie : les modalités déclaratives en 2024

Fiche pratique

Paie SMIC

La présente fiche pratique vous présente les modalités déclaratives du régime des cotisations patronales de maladie, taux réduit ou majoré, selon le régime en vigueur depuis le 1er janvier 2024.

Rédigé par

Pierre-Jean FABAS

Publié le 09 janvier 2024

Mis à jour le 09 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 maladie

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Concernant les modalités déclaratives, les services de l’URSSAF nous confirment qu’elles seront em« comparables à celles qui prévalent pour la déclaration de la réduction du taux de cotisations allocations familiales (AF)». em

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

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Principe général : nouveau régime depuis le 1er janvier 2024

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