{"id":24963,"date":"2018-11-27T00:30:32","date_gmt":"2018-11-26T23:30:32","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=24963"},"modified":"2025-07-18T15:43:00","modified_gmt":"2025-07-18T13:43:00","slug":"limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/","title":{"rendered":"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise"},"content":{"rendered":"<p>Le d\u00e9veloppement d\u2019une entreprise co\u00efncide souvent avec la croissance de ses effectifs, et il convient de bien comprendre l\u2019impact qu\u2019ont les fameux \u201cseuils d\u2019effectifs\u201d sur les charges de structure de l\u2019entreprise.<\/p>\n<p>Au travers d\u2019un exemple, Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France \u00a0d\u00e9crit dans cet article l\u2019impact du franchissement des seuils d&rsquo;effectifs sur les charges, sans aborder cependant les incidences en mati\u00e8re de repr\u00e9sentation du personnel (heures de d\u00e9l\u00e9gation, \u2026), du r\u00e8glement int\u00e9rieur, du bilan social, etc.<\/p>\n<h2>Le calcul des effectifs<\/h2>\n<p>Avant m\u00eame de parler de seuil, il convient de rappeler la d\u00e9finition des effectifs \u00e0 reprendre pour le calcul de ces seuils, d\u2019autant plus que ces derniers ont fait l\u2019objet d\u2019une \u00e9volution derni\u00e8rement.<\/p>\n<p>L\u2019article L. 1111-2 du Code du travail reprend la d\u00e9finition comme suit :<\/p>\n<ul>\n<li>le salari\u00e9 \u00e0 temps plein (CDD ou CDI) est int\u00e9gralement pris en compte dans l\u2019effectif de l\u2019entreprise,<\/li>\n<li>le salari\u00e9 \u00e0 mi-temps \u00e0 due proportion de son temps de pr\u00e9sence.<\/li>\n<li>sont enfin exclus du calcul des effectifs les apprentis, les titulaires d\u2019un contrat initiative emploi (pendant la dur\u00e9e d\u2019attribution de l\u2019aide financi\u00e8re), et les titulaires d\u2019un contrat de professionnalisation.<\/li>\n<\/ul>\n<p>Concr\u00e8tement, l\u2019URSSAF reprend la moyenne des effectifs d\u00e9termin\u00e9s chaque mois de l\u2019ann\u00e9e civile.<\/p>\n<h2>Franchissement du seuil de 11 salari\u00e9s<\/h2>\n<p>Premi\u00e8re tranche d\u00e9clenchant une hausse de certaines contributions parmi lesquelles\u00a0:<\/p>\n<ul>\n<li>Formation Continue : le taux passe de 0.55 % \u00e0 1 % de la masse salariale\u00a0;<\/li>\n<li>Taxe transports : dispense de 3 ans, puis le montant est r\u00e9duit de 75 %, 50 %, et 25 % au cours des 3 ann\u00e9es suivant la derni\u00e8re ann\u00e9e de dispense. S\u2019\u00e9levant g\u00e9n\u00e9ralement autour de 2 % de la masse salariale, le taux d\u00e9pend des zones g\u00e9ographiques.<\/li>\n<\/ul>\n<p>Prenons un exemple. Une entreprise emploie 10 salari\u00e9s en 2017, et effectue 2 embauches en 2018. Elle d\u00e9passe donc \u00e0 la cl\u00f4ture de l\u2019exercice le seuil de 11 salari\u00e9s. Nous reprenons deux hypoth\u00e8ses, une premi\u00e8re avec un taux horaire plut\u00f4t faible (artisanat-industrie) de 12 \u20ac de l\u2019heure, une seconde hypoth\u00e8se avec un salaire horaire plus \u00e9lev\u00e9, de type prestation de services (20 \u20ac) :<\/p>\n<table style=\"height: 477px;\" width=\"345\">\n<tbody>\n<tr>\n<td width=\"80\">\n<p style=\"text-align: center;\">\n<\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>12 \u20ac \/ h<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>20 \u20ac \/ h<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"80\"><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>11 ETP<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>11 ETP<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2019<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 1 081,10 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 1 801,84 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2020<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 1 081,10 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 1 801,84 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2021<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 1 081,10 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 1 801,84 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2022<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 2 282,33 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 3 803,88 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2023<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 3 483,56 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 5 805,93 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2024<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 4 684,78 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 7 807,97 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2025<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 5 886,01 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 9 810,02 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong><em>\u00c0 un <\/em><\/strong><strong><em>horizon de 6 ans, cela g\u00e9n\u00e8re un surco\u00fbt pour l\u2019entreprise compris entre 6 k<\/em><\/strong><strong><em>\u20ac <\/em><\/strong><strong><em>et 10 k<\/em><\/strong><strong><em>\u20ac en moyenne. La diff\u00e9rence repr\u00e9sente ici 2.45 % de la masse salariale.<\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2>Franchissement du seuil de 20 salari\u00e9s<\/h2>\n<p>Cette deuxi\u00e8me tranche d\u00e9clenche \u00e0 nouveau une s\u00e9rie de nouvelles taxes ou cotisations. <strong>\u00c0 noter cependant que <\/strong><a href=\"https:\/\/valoxy.org\/blog\/la-loi-pacte\/\">la Loi Pacte<\/a><strong>, qui entrera en vigueur au 1er Janvier 2019, pr\u00e9voit de supprimer le seuil de 20 salari\u00e9s, sauf pour le calcul du quota de travailleurs handicap\u00e9s.<\/strong><\/p>\n<ul>\n<li>FNAL : le taux passe m\u00e9caniquement de 0.10 % \u00e0 0.50 %.<\/li>\n<li>Effort construction : apr\u00e8s une dispense de 3 ans, le montant est r\u00e9duit de 75 %, 50 %, et 25 % au cours des 3 ann\u00e9es suivant la derni\u00e8re ann\u00e9e de dispense. (Le taux est de 0.45 % par an de la masse salariale).<\/li>\n<li>Taxe \u201chandicap\u00e9s\u201d : \u00e0 partir de ce seuil, l\u2019entreprise doit employer au moins 6% de personnes handicap\u00e9es. (Reconnues et d\u00e9clar\u00e9es en situation de handicap). Si cette condition n\u2019est pas remplie, l\u2019employeur devra verser \u00e0 l\u2019AGEFIPH (Association de Gestion du Fonds pour l&rsquo;Insertion professionnelle des Personnes Handicap\u00e9es) une \u201ctaxe\u201d correspondant \u00e0 1500*SMIC horaire par an. Une dispense est octroy\u00e9e pour les 3 premi\u00e8res ann\u00e9es (incluant l\u2019ann\u00e9e de franchissement du seuil), puis un assujettissement progressif de 25%, 50% puis 100%. (Voir notre article Rappel sur la \u00ab Taxe Handicap\u00e9s \u00bb des entreprises de plus de 20 salari\u00e9s sur le blog de Valoxy)<\/li>\n<\/ul>\n<h4>Exemple :<\/h4>\n<p>Reprenons notre exemple sur le tableau qui suit, en consid\u00e9rant pour simplifier que l\u2019effectif passe imm\u00e9diatement de 10 \u00e0 21 personnes. Toujours sur les m\u00eames bases d\u2019hypoth\u00e8ses, nous excluons le surco\u00fbt engendr\u00e9 par la \u201ctaxe\u201d handicap\u00e9s, qu\u2019il convient n\u00e9anmoins de garder \u00e0 l\u2019esprit :<\/p>\n<p>&nbsp;<\/p>\n<table style=\"height: 446px;\" width=\"318\">\n<tbody>\n<tr>\n<td width=\"80\"><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>12 \u20ac \/ h<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>20 \u20ac \/ h<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"80\"><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>21 ETP<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"80\"><strong>21 ETP<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2019<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 3 898,53 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 6 497,54 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2020<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 3 898,53 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 6 497,54 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2021<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 3 898,53 \u20ac<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 6 497,54 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2022<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 6 707,76 \u20ac<\/td>\n<td width=\"80\">\u00a0 11 179,60 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2023<\/td>\n<td width=\"80\">\u00a0\u00a0\u00a0 9 516,99 \u20ac<\/td>\n<td width=\"80\">\u00a0 15 861,65 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2024<\/td>\n<td width=\"80\">\u00a0 12 326,22 \u20ac<\/td>\n<td width=\"80\">\u00a0 20 543,70 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"80\">2025<\/td>\n<td width=\"80\">\u00a0 15 135,45 \u20ac<\/td>\n<td width=\"80\">\u00a0 25 225,75 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Ainsi, dans cette hypoth\u00e8se, le surco\u00fbt directement quantifiable est de 3.30 % de la masse salariale, auquel il convient d\u2019ajouter l\u2019\u00e9ventuelle<\/strong><strong> taxe \u00e0 l\u2019<\/strong><strong>AGEFIPH. <\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>En conclusion sur les seuils d&rsquo;effectifs<\/h2>\n<p>Le franchissement de seuils d\u2019effectifs induit d\u2019autres co\u00fbts cach\u00e9s, comme par exemple \u00a0l\u2019\u00e9lection des repr\u00e9sentants du personnel (outre le co\u00fbt de l\u2019organisation, il faut aussi \u00e9valuer la \u201cnon productivit\u00e9\u201d des heures de d\u00e9l\u00e9gation, etc.). Il ne s\u2019agit certes pas de dire qu\u2019il ne faut jamais franchir les fameux seuils, mais plut\u00f4t d\u2019en \u00e9valuer sereinement les surco\u00fbts, pour bien calculer les taux horaires r\u00e9els, et les inclure dans les m\u00e9thodes de tarification de l\u2019entreprise.<\/p>\n<p>&nbsp;<\/p>\n<p>Vous souhaitez plus d\u2019informations sur les seuils d&rsquo;effectifs\u00a0 et leurs effets ? Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/dpae-declaration-prealable-embauche\/\">La D\u00e9claration Pr\u00e9alable \u00e0 l\u2019Embauche (DPAE)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/microentreprises-laugmentation-seuils-bonne-mauvaise-idee\/\">Microentreprises : l\u2019augmentation des seuils est elle une bonne ou une mauvaise id\u00e9e ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le d\u00e9veloppement d\u2019une entreprise co\u00efncide souvent avec la croissance de ses effectifs, et il convient de bien comprendre l\u2019impact qu\u2019ont les fameux \u201cseuils d\u2019effectifs\u201d sur les charges de structure de l\u2019entreprise. Au travers d\u2019un exemple, Valoxy, cabinet d\u2019expertise comptable dans&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24964,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-24963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les seuils d&#039;effectifs ont un impact important sur les charges de structure de l&#039;entreprise.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Les seuils d&#039;effectifs ont un impact important sur les charges de structure de l&#039;entreprise.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2018-11-26T23:30:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-18T13:43:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"320\" \/>\n\t<meta property=\"og:image:height\" content=\"213\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise\",\"datePublished\":\"2018-11-26T23:30:32+00:00\",\"dateModified\":\"2025-07-18T13:43:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/\"},\"wordCount\":845,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg\",\"articleSection\":[\"Social-rh\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/\",\"url\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/\",\"name\":\"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg\",\"datePublished\":\"2018-11-26T23:30:32+00:00\",\"dateModified\":\"2025-07-18T13:43:00+00:00\",\"description\":\"Les seuils d'effectifs ont un impact important sur les charges de structure de l'entreprise.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg\",\"width\":320,\"height\":213,\"caption\":\"seuils d'effectifs\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise | Blog Valoxy - Expertise comptable","description":"Les seuils d'effectifs ont un impact important sur les charges de structure de l'entreprise.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/","og_locale":"fr_FR","og_type":"article","og_title":"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise | Blog Valoxy - Expertise comptable","og_description":"Les seuils d'effectifs ont un impact important sur les charges de structure de l'entreprise.","og_url":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2018-11-26T23:30:32+00:00","article_modified_time":"2025-07-18T13:43:00+00:00","og_image":[{"width":320,"height":213,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise","datePublished":"2018-11-26T23:30:32+00:00","dateModified":"2025-07-18T13:43:00+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/"},"wordCount":845,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg","articleSection":["Social-rh"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/","url":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/","name":"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg","datePublished":"2018-11-26T23:30:32+00:00","dateModified":"2025-07-18T13:43:00+00:00","description":"Les seuils d'effectifs ont un impact important sur les charges de structure de l'entreprise.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2018\/11\/structure-play-color-community-colorful-together-818671-pxhere.com2_-1.jpg","width":320,"height":213,"caption":"seuils d'effectifs"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/limpact-des-seuils-deffectifs-dans-les-charges-de-lentreprise\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Les \u201cseuils d\u2019effectifs\u201d impactent les charges de l\u2019entreprise"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/24963","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=24963"}],"version-history":[{"count":3,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/24963\/revisions"}],"predecessor-version":[{"id":72000,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/24963\/revisions\/72000"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/24964"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=24963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=24963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=24963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}