Quels sont les principes de la défiscalisation des heures supplémentaires / complémentaires en 2024 ? LégiSocial

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Quels sont les principes de la défiscalisation des heures supplémentaires / complémentaires en 2024 ?

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Depuis le 1er janvier 2019, les heures supplémentaires et complémentaires bénéficient d’une exonération fiscale, dont le seuil vient d’être relevé par la loi de finances rectificative pour 2022.

Rédigé par

Pierre-Jean FABAS

Publié le 03 janvier 2024

Mis à jour le 10 juin 2024

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Version avant la loi de finances rectificative pour 2022

La rémunération des heures supplémentaires ou complémentaires est exonérée d'impôt jusqu'à 5.000 € par an.

La publication récente de la DSN apporte une précision très importante à ce sujet comme suit :

L’exonération prévue à l’article 81 quater du CGI s’applique dans une limite annuelle égale à 5.000 €.

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