{"id":72479,"date":"2025-09-22T15:30:37","date_gmt":"2025-09-22T13:30:37","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=72479"},"modified":"2025-10-23T11:07:33","modified_gmt":"2025-10-23T09:07:33","slug":"la-reduction-des-cotisations-patronales","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-reduction-des-cotisations-patronales\/","title":{"rendered":"La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales (RGCP) entame sa mue ! La loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 (LFSS 2025) a pr\u00e9vu plusieurs changements significatifs. Ils entreront en vigueur \u00e0 compter du 1er Janvier 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Qui est concern\u00e9 ? Quelles sont les nouvelles modalit\u00e9s de calcul ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, revient sur ces changements.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00ab\u00a0Trappe \u00e0 bas salaires\u00a0\u00bb<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les gouvernements successifs ont mis en place diff\u00e9rents dispositifs d\u2019all\u00e8gements de charges. Ceux-ci ont \u00e9volu\u00e9 au fil du temps. En ciblant exclusivement les bas salaires (jusqu\u2019\u00e0 1,6 Smic), ils ont progressivement cr\u00e9\u00e9 de v\u00e9ritables \u201ctrappes \u00e0 bas salaires\u201d. La refonte des all\u00e8gements de cotisations patronales, int\u00e9gr\u00e9e dans la LFSS 2025, vise \u00e0 corriger ce biais, et \u00e0 \u201cd\u00e9smicardiser\u201d la France. (Voir notre article&nbsp;<a href=\"https:\/\/valoxy.org\/blog\/reductions-de-charges-patronales\/\">Les r\u00e9ductions de charges patronales<\/a>).&nbsp;Elle maintient des niveaux \u00e9lev\u00e9s d&rsquo;exon\u00e9rations pour les emplois proches du SMIC, mais supprime en revanche les all\u00e8gements au-del\u00e0 de 3 SMIC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le syst\u00e8me actuel comporte 3 dispositifs d\u2019all\u00e9gements&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales (la fameuse <a href=\"https:\/\/valoxy.org\/blog\/la-reduction-fillon-06022015avallau\/\">\u00ab\u00a0r\u00e9duction Fillon\u00a0\u00bb<\/a>) maximale au niveau du SMIC, puis d\u00e9gressive jusqu\u2019\u00e0 dispara\u00eetre \u00e0 1,6 SMIC.<\/li>\n\n\n\n<li>Le taux r\u00e9duit de cotisations d\u2019assurance maladie (7% au lieu de 13%) pour les salaires jusqu\u2019\u00e0 2,25 SMIC. <strong>Cet all\u00e8gement dispara\u00eet en 2026.<\/strong><\/li>\n\n\n\n<li>Le taux r\u00e9duit de cotisations d\u2019allocations familiales (3,45% au lieu de 5,25%) pour les salaires jusqu\u2019\u00e0 3,3 SMIC. <strong>Cet all\u00e8gement dispara\u00eet en 2026.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pour inciter les employeurs \u00e0 augmenter les salaires les plus bas, le PLFSS 2025 avait d\u00e9j\u00e0 baiss\u00e9 pour 2025 les plafonds des deux derniers taux r\u00e9duits (de 2,5 \u00e0 2,25 SMIC et 3,5 \u00e0 3,3 SMIC)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Dispositif unique et d\u00e9gressif<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 partir de 2026, la r\u00e9duction de r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales s\u2019appuie sur un <strong>dispositif unique et d\u00e9gressif jusqu\u2019\u00e0 3 SMIC <\/strong>(contre 1,6 aujourd\u2019hui).&nbsp;Les charges patronales restent celles de S\u00e9curit\u00e9 sociale. (\u00e0 l\u2019exception des cotisations d\u2019accidents du travail).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le fait d\u2019\u00e9largir l\u2019assiette, et d\u2019opter pour une r\u00e9duction d\u00e9gressive, au lieu des paliers utilis\u00e9s jusqu\u2019\u00e0 pr\u00e9sent diminuera les \u201ceffets de seuil\u201d. Par ailleurs, le calcul introduit une r\u00e9duction minimum de 2% (jusqu\u2019\u00e0 3 SMIC).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La formule de calcul actuelle du coefficient (C) de la r\u00e9duction est la suivante :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C = (T \/ 0,6) x [(1,6 x (SMIC annuel \/ RAB) &#8211; 1],<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o\u00f9 \u201cT\u201d repr\u00e9sente le total des cotisations patronales qui b\u00e9n\u00e9ficient de la r\u00e9duction Fillon, et \u201cRAB\u201d la r\u00e9mun\u00e9ration brute annuelle du salari\u00e9.<em> Au 1er Janvier 2025, le coefficient \u201cT\u201d \u00e9tait de&nbsp;<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>0,3194 (0,3193 \u00e0 partir de Mai) pour les entreprises de moins de 50 salari\u00e9s,<\/em><\/li>\n\n\n\n<li><em>0,3234 (0,3233 \u00e0 partir de Mai) pour celles de 50 salari\u00e9s et plus.<\/em><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Au 1er Janvier 2026, la formule devient :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C = 0,02 +( T <\/strong><strong><sub>delta<\/sub><\/strong><strong> x [0,5 x (3 SMIC annuel \/ RAB &#8211; 1] <\/strong><strong><sup>1,75<\/sup><\/strong><strong>)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T <sub>delta<\/sub>&nbsp;: 0,3773 (pour les employeurs redevables de la <a href=\"https:\/\/www.urssaf.fr\/accueil\/employeur\/cotisations\/liste-cotisations\/fonds-national-aide-logement.html\">Fnal<\/a> \u00e0 0,10&nbsp;%) ou 0,3813 (pour les employeurs redevables de la Fnal \u00e0 0,50&nbsp;%).&nbsp;<br>La nouvelle formule int\u00e8gre un coefficient de puissance <sup>(1,75)<\/sup>.&nbsp; Cela permet, avec l\u2019\u00e9largissement de l\u2019assiette, d\u2019obtenir une courbe de d\u00e9gressivit\u00e9 des taux qui s\u2019att\u00e9nue progressivement avec la hausse des r\u00e9mun\u00e9ration, et fait dispara\u00eetre les \u201ceffets de seuil\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La valeur maximale du coefficient augmentera suite \u00e0 la suppression des r\u00e9ductions sur les cotisations patronales d&rsquo;assurance maladie et d&rsquo;allocations familiales. Elle sera de 0,3973 pour les employeurs redevables de la Fnal \u00e0 0,10&nbsp;% et de 0,4013 pour les employeurs redevables de la Fnal \u00e0 0,50&nbsp;%. (Elle est \u00e9gale \u00e0 la somme du T <sub>min<\/sub> et du T <sub>delta<\/sub>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cet article vous a \u00e9t\u00e9 utile ? Dites-le nous dans les commentaires ci-dessous ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/zones-franches-urbaines-06242014avalflor01\/\">Les exon\u00e9rations de charges en (ZFU)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/reductions-de-charges-patronales\/\">Les r\u00e9ductions de charges patronales<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/lexoneration-de-cotisations-lodeom\/\">L\u2019exon\u00e9ration de cotisations Lodeom<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/loi-de-financement-de-la-securite-sociale-2025\/\">La Loi de Financement de la S\u00e9curit\u00e9 Sociale 2025 &nbsp;(LFSS 2025)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-revolution-numerique\/\"><\/a><a href=\"https:\/\/valoxy.org\/blog\/actualites-de-juillet\/\"><\/a><a href=\"https:\/\/valoxy.org\/blog\/actualites-octobre-2025\/\">Actualit\u00e9s d\u2019Octobre 2025<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales (RGCP) entame sa mue ! La loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 (LFSS 2025) a pr\u00e9vu plusieurs changements significatifs. Ils entreront en vigueur \u00e0 compter du 1er Janvier 2026. Qui est&#8230;<\/p>\n","protected":false},"author":1,"featured_media":72480,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-72479","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>La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales | Blog Valoxy - Expertise comptable<\/title>\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\/la-reduction-des-cotisations-patronales\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales (RGCP) entame sa mue ! La loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 (LFSS 2025) a pr\u00e9vu plusieurs changements significatifs. Ils entreront en vigueur \u00e0 compter du 1er Janvier 2026. 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La loi de financement de la S\u00e9curit\u00e9 sociale pour 2025 (LFSS 2025) a pr\u00e9vu plusieurs changements significatifs. Ils entreront en vigueur \u00e0 compter du 1er Janvier 2026. 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