Quelles sont les modalités de calcul de l’exonération aide à domicile en 2024 ? LégiSocial

Outil parent :

Exonération aide à domicile et réduction Fillon /

Quelles sont les modalités de calcul de l’exonération aide à domicile en 2024 ?

Fiche pratique

Paie SMIC

Depuis le 1/01/2009, les modalités de calcul de l’exonération dite « aide à domicile » ont été modifiées par la LFSS 2019. Les services de l’ACOSS viennent de nous rappeler les principes fondamentaux à l’occasion d’une réponse personnalisée.

Rédigé par

Pierre-Jean FABAS

Publié le 08 janvier 2024

Mis à jour le 08 janvier 2024

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Dispositif exonération aide à domicile

Seuil 1 : rémunération éligible < 1,2 Smic

Dans ce cas, l’exonération couvre la totalité des cotisations situées dans le champ du dispositif, conduisant donc à une exonération de cotisations sociales de :

31,94% pour les entreprises comptant un effectif inférieur à 50 salariés (ou bénéficiant d’un taux FNAL à 0,10% nonobstant le fait que l’effectif soit de 50 salariés et plus) ;
32,34% pour les entreprises comptant un effectif de 50 salariés et plus.

Seuil 2 : rémunération éligible ≥ 1,2 Smic et < 1,6 Smic

Dans ce cas, l’exonération est déterminée de façon dégressive par application d’un coefficient déterminé comme suit :

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​

​Dispositif exonération aide à domicile

​Seuil 1 : rémunération éligible < 1,2 Smic

​Seuil 2 : rémunération éligible ≥ 1,2 Smic et < 1,6 Smic

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Dispositif exonération aide à domicile

Seuil 1 : rémunération éligible < 1,2 Smic

Seuil 2 : rémunération éligible ≥ 1,2 Smic et < 1,6 Smic