{"id":9998,"date":"2015-02-06T17:58:48","date_gmt":"2015-02-06T16:58:48","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9998"},"modified":"2025-07-28T15:07:45","modified_gmt":"2025-07-28T13:07:45","slug":"la-reduction-fillon-06022015avallau","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-reduction-fillon-06022015avallau\/","title":{"rendered":"La r\u00e9duction Fillon"},"content":{"rendered":"<p>La r\u00e9duction Fillon est un all\u00e8gement des cotisations patronales sur les salaires les plus bas. Elle diff\u00e8re selon que l\u2019entreprise emploie plus ou moins de 20 salari\u00e9s et s\u2019applique sur les r\u00e9mun\u00e9rations inf\u00e9rieures \u00e0 1,6 fois le SMIC. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France,\u00a0fait le point sur les principes d\u2019application de la r\u00e9duction Fillon.<\/p>\n<figure id=\"attachment_6454\" aria-describedby=\"caption-attachment-6454\" style=\"width: 182px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6454 \" title=\"r\u00e9duction Fillon\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/ok-hand-sign-300x296.jpg\" alt=\"r\u00e9duction Fillon\" width=\"182\" height=\"180\" \/><figcaption id=\"caption-attachment-6454\" class=\"wp-caption-text\">Qu\u2019est-ce que la r\u00e9duction Fillon\u00a0?<\/figcaption><\/figure>\n<h2>Le principe de la r\u00e9duction Fillon<\/h2>\n<p><span class=\"exergue\">C&rsquo;est une aide d\u00e9gressive qui atteint son maximum lorsque le salari\u00e9 est r\u00e9mun\u00e9r\u00e9 au Smic. Aucune formalit\u00e9 administrative n\u2019est n\u00e9cessaire pour en b\u00e9n\u00e9ficier. Son fonctionnement consiste en une diminution des cotisations patronales<\/span> suivantes :<\/p>\n<ul>\n<li>Les cotisations de S\u00e9curit\u00e9 sociale comprenant les assurances maladie, maternit\u00e9, invalidit\u00e9, vieillesse, d\u00e9c\u00e8s,<\/li>\n<li>Les cotisations accidents du travail et maladies professionnelles,<\/li>\n<li>Les cotisations pour les allocations familiales,<\/li>\n<li>La Contribution de Solidarit\u00e9 pour l\u2019Autonomie (CSA),<\/li>\n<li>La contribution au Fonds National d\u2019Aide au Logement (FNAL).<\/li>\n<\/ul>\n<h3><em>Quel gain apporte la r\u00e9duction Fillon ?<\/em><\/h3>\n<p><img decoding=\"async\" class=\"alignright wp-image-6447 \" title=\"r\u00e9duction Fillon\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/usine-tirelire-reflet-297x300.jpg\" alt=\"r\u00e9duction Fillon\" width=\"184\" height=\"186\" \/><\/p>\n<p>Elle fonctionne au travers d&rsquo;<strong><span class=\"exergue\">un coefficient multiplicateur qui s\u2019applique sur la r\u00e9mun\u00e9ration brute annuelle,<\/span><span class=\"exergue\">\u00a0et ce coefficient diff\u00e8re selon que l\u2019effectif moyen (en \u00e9quivalent temps plein) de l\u2019entreprise est sup\u00e9rieur ou inf\u00e9rieur \u00e0 20 salari\u00e9s.<\/span><\/strong> Le gain maximal que peut apporter la r\u00e9duction Fillon est par cons\u00e9quent de\u00a0:<\/p>\n<ul>\n<li>27,95 % du salaire brut pour les entreprises de 1 \u00e0 19 salari\u00e9s,<\/li>\n<li>28,35 % du salaire brut pour les entreprises d\u2019au moins 20 salari\u00e9s soumises \u00e0 la contribution du FNAL de 0,5%).<\/li>\n<\/ul>\n<h2>Quelles entreprises peuvent en b\u00e9n\u00e9ficier ?<\/h2>\n<p><span class=\"exergue\"><strong>La r\u00e9duction Fillon est applicable aux salaires ne d\u00e9passant pas 1,6 Smic<\/strong><\/span> (soit 15,37 euros brut au 1\/1\/15). Les principaux b\u00e9n\u00e9ficiaires sont\u00a0:<\/p>\n<ul>\n<li>Toutes les entreprises soumises \u00e0 l\u2019obligation d\u2019assurance ch\u00f4mage,<\/li>\n<li>Les Etablissements Publics Industriels et Commerciaux (EPIC),<\/li>\n<li>Les Soci\u00e9t\u00e9s d\u2019Economies Mixtes (SEM)<\/li>\n<li>Les associations culturelles affili\u00e9es au r\u00e9gime g\u00e9n\u00e9ral,<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<p><strong>Remarque\u00a0:<\/strong> les particuliers employeurs ne peuvent pas en b\u00e9n\u00e9ficier.<\/p>\n<h2>Comment calculer l\u2019effectif assujetti \u00e0 la r\u00e9duction Fillon\u00a0?<\/h2>\n<p>Il est n\u00e9cessaire de mesurer l\u2019effectif moyen en \u00e9quivalent temps plein afin de calculer le coefficient multiplicateur qui interviendra dans la formule de calcul.<\/p>\n<p><strong><span class=\"exergue\"><img decoding=\"async\" class=\"alignright wp-image-2979 \" title=\"r\u00e9duction Fillon\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/rse-240x300.png\" alt=\"r\u00e9duction Fillon\" width=\"162\" height=\"203\" \/>L\u2019effectif se calcule sur le temps de pr\u00e9sence dans l\u2019entreprise pendant l\u2019ann\u00e9e pr\u00e9c\u00e9dant le calcul.<\/span><\/strong> Il prend en compte\u00a0les salari\u00e9s des entreprises relevant de l\u2019assurance ch\u00f4mage (sauf r\u00e9gimes sociaux) de la mani\u00e8re suivante:<\/p>\n<ul>\n<li>Les<strong><a title=\"Contrats CDD et CDI, quels avantages, quels inconv\u00e9nients ?\" href=\"https:\/\/valoxy.org\/blog\/cdd-cdi-avantages-inconvenients\/\" target=\"_blank\" rel=\"noopener\"> CDI<\/a> <\/strong>temps plein ou <strong>temps partiel<\/strong> sont comptabilis\u00e9s au prorata de leur temps de pr\u00e9sence.<\/li>\n<li>Les travailleurs \u00e0 domicile sont comptabilis\u00e9s pour une personne,<\/li>\n<li>Les CDD temps plein ou temps partiel, les int\u00e9rimaires et les intermittents (travailleurs occasionnels ou saisonniers) sont comptabilis\u00e9s au prorata de leur temps de pr\u00e9sence pendant les 12 mois pr\u00e9c\u00e9dents.<\/li>\n<\/ul>\n<p>Le calcul de l\u2019effectif ne prendra pas en compte\u00a0:<\/p>\n<ul>\n<li>Les salari\u00e9s en CDD ou int\u00e9rimaires rempla\u00e7ant un salari\u00e9 absent ou suspendu,<\/li>\n<li>Les salari\u00e9s en contrats aid\u00e9s et les mandataires sociaux qui n\u2019ont pas de contrat de travail dans l\u2019entreprise.<\/li>\n<\/ul>\n<p><strong>Remarque\u00a0:<\/strong> les salari\u00e9s mis \u00e0 disposition sont compris dans le calcul s\u2019ils cumulent au moins 3 mois de travail sur l\u2019ann\u00e9e civile<\/p>\n<p>Pour les salari\u00e9s mis \u00e0 disposition, un coefficient est d\u00e9termin\u00e9 pour chaque mission.<\/p>\n<h2>Comment calculer la r\u00e9duction Fillon\u00a0?<\/h2>\n<h3><em>La m\u00e9thode de calcul\u00a0<\/em><\/h3>\n<p><div class=\"encadre-style\">La r\u00e9duction Fillon se calcule \u00e0 partir d\u2019un coefficient qui est appliqu\u00e9 sur la r\u00e9mun\u00e9ration brute mois par mois et salari\u00e9 par salari\u00e9. Une r\u00e9gularisation est ensuite r\u00e9alis\u00e9e, calcul\u00e9e pour chaque salari\u00e9. Elle peut \u00eatre faite\u00a0:<\/p>\n<ul>\n<li>mensuellement sur le cumul des r\u00e9mun\u00e9rations vers\u00e9es depuis le d\u00e9but de l\u2019ann\u00e9e,<\/li>\n<li>\u00e0 la fin de l\u2019ann\u00e9e sur le montant de la r\u00e9mun\u00e9ration annuelle de chaque salari\u00e9.<\/div><\/li>\n<\/ul>\n<p>La r\u00e9duction annuelle se calcule <strong><span class=\"exergue\">en multipliant le montant de la r\u00e9mun\u00e9ration annuelle brute de chaque salari\u00e9 par le coefficient multiplicateur de r\u00e9duction :<\/span><\/strong><\/p>\n<p><code>R\u00e9duction Fillon = r\u00e9mun\u00e9ration brute annuelle du salari\u00e9 \u00a0x \u00a0coefficient de r\u00e9duction<\/code><\/p>\n<p><strong>Note\u00a0: <span class=\"exergue\">la r\u00e9mun\u00e9ration annuelle brute comprend l\u2019ensemble des \u00e9l\u00e9ments de la r\u00e9mun\u00e9ration du salari\u00e9 en esp\u00e8ces et en nature\u00a0<\/span><\/strong>:<\/p>\n<ul>\n<li>salaires, gratifications et r\u00e9mun\u00e9ration des heures suppl\u00e9mentaires et compl\u00e9mentaires,<\/li>\n<li>primes de fin d\u2019ann\u00e9e, 13<sup>\u00e8me<\/sup> mois,<\/li>\n<li>indemnit\u00e9s compensatrices de cong\u00e9s pay\u00e9s et de pr\u00e9avis, pourboires, indemnisations diverses.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-3016 \" title=\"r\u00e9duction Fillon\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/creation-dentreprise.png\" alt=\"r\u00e9duction Fillon\" width=\"194\" height=\"130\" \/><\/p>\n<h3><em>Le coefficient de r\u00e9duction Fillon pour les entreprises de 1 \u00e0 19 salari\u00e9s<\/em><\/h3>\n<p><strong><span class=\"exergue\">Coefficient annuel de r\u00e9duction Fillon<\/span><\/strong> = [0,2795 \/ 0,6] x [1,6 x (montant du Smic annuel \/ r\u00e9mun\u00e9ration annuelle brute du salari\u00e9) &#8211; 1]<\/p>\n<h3><em>Le coefficient de r\u00e9duction Fillon pour les entreprises de 20 salari\u00e9s et plus<\/em><\/h3>\n<p><strong><span class=\"exergue\">Coefficient annuel de r\u00e9duction Fillon<\/span><\/strong> = [0,2835 \/ 0,6] x [1,6 x (montant du Smic annuel \/ r\u00e9mun\u00e9ration annuelle brute du salari\u00e9) &#8211; 1]<\/p>\n<h3><em>Le coefficient de r\u00e9duction Fillon mensuel<\/em><\/h3>\n<p>On\u00a0obtient le coefficient de r\u00e9duction mensuel en\u00a0appliquant les formules ci-dessus avec le Smic mensuel et la r\u00e9mun\u00e9ration mensuelle brute des salari\u00e9s.<\/p>\n<div class=\"encadre-style\"><strong>Important :<\/strong> le Smic mensuel doit tenir compte des heures compl\u00e9mentaires, suppl\u00e9mentaires et doit \u00eatre reconstitu\u00e9 en cas d\u2019absence donnant lieu \u00e0 compl\u00e9ment de salaire. <strong><span class=\"exergue\">Cette partie de calcul \u00e9tant d\u00e9licate, elle fait souvent l\u2019objet d\u2019une vigilance accrue des contr\u00f4leurs URSSAF<\/span><\/strong> qui trouvent souvent de quoi justifier un redressement.<\/div>\n<h3><em>Le calcul de la r\u00e9gularisation de la r\u00e9duction Fillon<\/em><\/h3>\n<p><strong><span class=\"exergue\">La base de calcul de la r\u00e9duction Fillon est annuelle, ainsi il revient \u00e0 l\u2019entreprise de s\u2019assurer qu\u2019elle remplit les conditions d\u2019obtention de la r\u00e9duction sur l\u2019ensemble de l\u2019ann\u00e9e pour en b\u00e9n\u00e9ficier.<\/span><\/strong> Si en fin d\u2019ann\u00e9e, avec le paiement d\u2019un 13<sup>\u00e8me<\/sup> mois par exemple, l\u2019entreprise s\u2019aper\u00e7oit que la r\u00e9mun\u00e9ration per\u00e7ue par certains salari\u00e9s b\u00e9n\u00e9ficiant de la r\u00e9duction Fillon d\u00e9passe le plafond de 1,6 smic,<strong><span class=\"exergue\"> elle est tenue de rembourser l\u2019ensemble des r\u00e9ductions Fillon per\u00e7ues pendant l\u2019ann\u00e9e.<\/span><\/strong><\/p>\n<p><strong><div class=\"encadre-style\">Remarque\u00a0:<\/strong> une r\u00e9mun\u00e9ration stable sur l\u2019ann\u00e9e permet d\u2019\u00e9viter les r\u00e9gularisations importantes. Par ailleurs, si la r\u00e9gularisation mensuelle est un peu plus contraignante elle permet d\u2019\u00e9viter une r\u00e9gularisation importante en fin d\u2019ann\u00e9e.<\/div><\/p>\n<h3><em>Les modifications 2015 sur la r\u00e9duction Fillon<\/em><\/h3>\n<p>Depuis le 1<sup>er<\/sup> janvier 2015, les temps de pause, d\u2019habillage, de douche ou de coupure d\u2019amplitude sont comprises dans la r\u00e9mun\u00e9ration.<\/p>\n<p>Par ailleurs, <strong><span class=\"exergue\">la majoration de 10% de la r\u00e9duction Fillon accord\u00e9e aux cas particuliers (notamment le b\u00e2timent) est supprim\u00e9e<\/span><\/strong> et remplac\u00e9e par une correction de la formule de calcul.<\/p>\n<h2><strong>Peut-on cumuler la r\u00e9duction Fillon avec d\u2019autres exon\u00e9rations\u00a0?<\/strong><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-5218 \" title=\"r\u00e9duction Fillon\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/tresorerie-300x288.png\" alt=\"r\u00e9duction Fillon\" width=\"90\" height=\"86\" \/><\/p>\n<p><strong><span class=\"exergue\">La r\u00e9duction Fillon n\u2019est pas cumulable avec d\u2019autres exon\u00e9rations<\/span><span class=\"exergue\"> de cotisations<\/span><\/strong>\u00a0\u00e0 l\u2019exception de\u00a0:<\/p>\n<ul>\n<li>la d\u00e9duction forfaitaire des cotisations patronales des heures suppl\u00e9mentaires,<\/li>\n<li>l\u2019exon\u00e9ration pr\u00e9vue au titre de l\u2019aide \u00e0 domicile.<\/li>\n<\/ul>\n<h2><strong>Les formalit\u00e9s de la r\u00e9duction Fillon<\/strong><\/h2>\n<p>La proc\u00e9dure d\u2019application de la r\u00e9duction est d\u00e9clarative, par ailleurs l\u2019entreprise n\u2019est pas tenue de mentionner le montant de la r\u00e9duction sur la fiche de paie.<\/p>\n<p>Enfin le bordereau r\u00e9capitulatif des cotisations \u00e0 envoyer \u00e0 l\u2019Urssaf en fin d\u2019ann\u00e9e doit pr\u00e9ciser\u00a0:<\/p>\n<ul>\n<li>le nombre de salari\u00e9s concern\u00e9s,<\/li>\n<li>le montant des r\u00e9ductions ou restitutions de cotisation.<\/li>\n<\/ul>\n<p>Pour plus d\u2019informations sur les r\u00e9ductions possibles et les aides sur les bas salaires, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/emploi-avenir\/\">Cr\u00e9ateurs d\u2019entreprise b\u00e9n\u00e9ficiez d\u2019aide \u00e0 l\u2019embauche \u00ab Emploi d\u2019avenir \u00bb<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9duction Fillon est un all\u00e8gement des cotisations patronales sur les salaires les plus bas. Elle diff\u00e8re selon que l\u2019entreprise emploie plus ou moins de 20 salari\u00e9s et s\u2019applique sur les r\u00e9mun\u00e9rations inf\u00e9rieures \u00e0 1,6 fois le SMIC. Valoxy, cabinet&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3906,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-9998","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 Fillon | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La r\u00e9duction Fillon sur les cotisations patronales est une aide d\u00e9gressive qui ne n\u00e9cessite aucune formalit\u00e9 administrative particuli\u00e8re\" \/>\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-fillon-06022015avallau\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La r\u00e9duction Fillon | Blog Valoxy - 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