{"id":27902,"date":"2026-02-05T12:49:33","date_gmt":"2026-02-05T11:49:33","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=27902"},"modified":"2026-02-05T12:55:22","modified_gmt":"2026-02-05T11:55:22","slug":"rgdu-reduction-generale-degressive-unique","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/rgdu-reduction-generale-degressive-unique\/","title":{"rendered":"Cotisations patronales : les cl\u00e9s pour appliquer sereinement la RGDU"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tCotisations patronales : les cl\u00e9s pour appliquer sereinement la RGDU\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2026-02-05T12:49:33+01:00\">5 f\u00e9vrier 2026<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Cotisations patronales : les cl\u00e9s pour appliquer sereinement la RGDU\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/rgdu-reduction-generale-degressive-unique\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/sabineducrot\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/04\/Sabine-Ducrot-Ciss-350x350.png\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">Sabine Ducrot-Ciss<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis le 1<sup>er<\/sup> janvier 2026, un nouveau r\u00e9gime unique de r\u00e9duction des cotisations patronales est en vigueur : la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique (RGDU). Cette r\u00e9forme a des effets imm\u00e9diats sur le calcul de la paie, et ce pour tous vos salari\u00e9s dont la r\u00e9mun\u00e9ration est inf\u00e9rieure \u00e0 3 Smic. Suivez nos conseils pour assurer d\u00e8s maintenant votre conformit\u00e9 !<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-qu-est-ce-que-la-reduction-generale-degressive-unique-rgdu\" data-level=\"2\">Qu&rsquo;est-ce que la r&eacute;duction g&eacute;n&eacute;rale d&eacute;gressive unique (RGDU) ?<\/a><ul><li><a href=\"#h-une-reduction-remplacant-la-rgcp\" data-level=\"3\">Une r&eacute;duction rempla&ccedil;ant la RGCP<\/a><\/li><li><a href=\"#h-l-ambition-d-uniformiser-le-systeme-d-allegement-des-cotisations\" data-level=\"3\">L&rsquo;ambition d&rsquo;uniformiser le syst&egrave;me d&rsquo;all&egrave;gement des cotisations<\/a><\/li><\/ul><\/li><li><a href=\"#h-quelles-remunerations-sont-concernees-par-la-rgdu\" data-level=\"2\">Quelles r&eacute;mun&eacute;rations sont concern&eacute;es par la RGDU ?<\/a><ul><li><a href=\"#h-toutes-les-remunerations-jusqu-a-3-smic\" data-level=\"3\">Toutes les r&eacute;mun&eacute;rations jusqu&rsquo;&agrave; 3 Smic<\/a><\/li><li><a href=\"#h-une-reduction-deduite-de-plusieurs-cotisations\" data-level=\"3\">Une r&eacute;duction d&eacute;duite de plusieurs cotisations<\/a><\/li><\/ul><\/li><li><a href=\"#h-comment-calculer-la-rgdu\" data-level=\"2\">Comment calculer la RGDU ?<\/a><ul><li><a href=\"#h-une-nouvelle-formule-pour-le-coefficient-de-reduction\" data-level=\"3\">Une nouvelle formule pour le coefficient de r&eacute;duction<\/a><\/li><li><a href=\"#h-un-exemple-de-calcul-pour-mieux-comprendre\" data-level=\"3\">Un exemple de calcul pour mieux comprendre<\/a><\/li><\/ul><\/li><li><a href=\"#h-rgdu-comment-garantir-votre-conformite\" data-level=\"2\">RGDU : comment garantir votre conformit&eacute; ?<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-e467bb4f-51a8-44d1-a56f-1e0e4522d9cf\">T\u00e9l\u00e9chargez le guide \u00ab\u00a0L\u2019IA et l\u2019automatisation pour travailler vite et bien\u00a0\u00bb<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-qu-est-ce-que-la-reduction-generale-degressive-unique-rgdu\"><strong>Qu&rsquo;est-ce que la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique (RGDU) ?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-une-reduction-remplacant-la-rgcp\"><strong>Une r\u00e9duction rempla\u00e7ant la RGCP<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cadre de la loi de financement de la s\u00e9curit\u00e9 sociale de 2025, la r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales (RGCP) est supprim\u00e9e : elle est <strong>remplac\u00e9e par la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique (RGDU) depuis le 1<\/strong><strong><sup>er<\/sup><\/strong><strong> janvier 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La RGDU est \u00e9galement un all\u00e9gement de cotisations patronales visant \u00e0 r\u00e9duire le co\u00fbt du travail pour les bas et moyens <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/salaire-brut-salaire-net-definition-et-calcul\/\">salaires<\/a>. Mais \u00e0 la diff\u00e9rence de la RGCP, qui s&rsquo;appliquait aux salaires jusqu&rsquo;\u00e0 1,6 Smic, cette nouvelle r\u00e9duction s\u2019applique aux r\u00e9mun\u00e9rations <strong>jusqu\u2019\u00e0 3 Smic<\/strong> selon un bar\u00e8me d\u00e9gressif.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-l-ambition-d-uniformiser-le-systeme-d-allegement-des-cotisations\"><strong>L&rsquo;ambition d&rsquo;uniformiser le syst\u00e8me d&rsquo;all\u00e8gement des cotisations<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Avec l&rsquo;entr\u00e9e en vigueur de la RGDU, le gouvernement entend fusionner les diff\u00e9rents dispositifs d&rsquo;all\u00e8gements des cotisations existants<strong> <\/strong>: la RGCP, mais \u00e9galement les r\u00e9ductions des taux des cotisations d\u2019assurance maladie et d\u2019allocations familiales<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9sormais, <strong>les all\u00e8gements de cotisations reposent sur un bar\u00e8me unique<\/strong>, appliqu\u00e9 jusqu&rsquo;\u00e0 3 Smic comme nous l&rsquo;avons vu. L&rsquo;objectif est multiple :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cr\u00e9er un cadre unifi\u00e9 pour l&rsquo;ensemble des dispositifs d&rsquo;all\u00e8gements de cotisations ;<\/li>\n\n\n\n<li>supprimer les cumuls d\u00e9rogatoires ;<\/li>\n\n\n\n<li>garantir aux employeurs une meilleure visibilit\u00e9 du co\u00fbt du travail.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F24542\" target=\"_blank\" rel=\"noreferrer noopener\">Cette r\u00e9forme<\/a> va toutefois avoir <strong>un impact sur la <\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/masse-salariale-definition\/\"><strong>masse salariale<\/strong><\/a>. Les entreprises employant principalement des salari\u00e9s r\u00e9mun\u00e9r\u00e9s au Smic devraient conserver un niveau d&rsquo;all\u00e8gement similaire. Celui-ci pourrait en revanche \u00eatre r\u00e9duit pour les r\u00e9mun\u00e9rations sup\u00e9rieures.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quelles-remunerations-sont-concernees-par-la-rgdu\"><strong>Quelles r\u00e9mun\u00e9rations sont concern\u00e9es par la RGDU ?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-toutes-les-remunerations-jusqu-a-3-smic\"><strong>Toutes les r\u00e9mun\u00e9rations jusqu&rsquo;\u00e0 3 Smic<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La RGDU s&rsquo;applique aux r\u00e9mun\u00e9rations des salari\u00e9s titulaires d&rsquo;un contrat de travail et pour lesquels l&#8217;employeur cotise \u00e0 l&rsquo;assurance ch\u00f4mage. <strong>Tous les contrats sont concern\u00e9s<\/strong>, y compris ceux \u00e0 temps partiel et en alternance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La RGDU repose sur un bar\u00e8me d\u00e9gressif. Cette r\u00e9duction est <strong>maximale pour une r\u00e9mun\u00e9ration \u00e9gale au Smic<\/strong>, devient d\u00e9gressive pour une r\u00e9mun\u00e9ration comprise entre le Smic et 3 Smic et est nulle au del\u00e0.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Autrement dit, la RGDU s&rsquo;applique <strong>aux r\u00e9mun\u00e9rations mensuelles inf\u00e9rieures \u00e0 5 469,09 \u20ac brut<\/strong> (3 Smic.)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-une-reduction-deduite-de-plusieurs-cotisations\"><strong>Une r\u00e9duction d\u00e9duite de plusieurs cotisations<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le montant de la r\u00e9duction est d\u00e9duit de plusieurs cotisations,<\/strong> \u00e0 savoir :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les cotisations de s\u00e9curit\u00e9 sociale d&rsquo;assurance maladie, de maternit\u00e9, d\u2019invalidit\u00e9, de d\u00e9c\u00e8s et d&rsquo;assurance vieillesse de base ;<\/li>\n\n\n\n<li>la contribution au Fonds national d&rsquo;aide au logement ;<\/li>\n\n\n\n<li>les cotisations d&rsquo;allocations familiales ;<\/li>\n\n\n\n<li>la contribution solidarit\u00e9 autonomie ;<\/li>\n\n\n\n<li>les cotisations patronales de retraite compl\u00e9mentaire obligatoires ;<\/li>\n\n\n\n<li>la contribution patronale d\u2019assurance ch\u00f4mage ;<\/li>\n\n\n\n<li>les cotisations AT\/MP.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-comment-calculer-la-rgdu\"><strong>Comment calculer la RGDU ?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-une-nouvelle-formule-pour-le-coefficient-de-reduction\"><strong>Une nouvelle formule pour le coefficient de r\u00e9duction<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;assiette de calcul de la RGDU englobe tous les \u00e9l\u00e9ments de r\u00e9mun\u00e9ration, \u00e0 savoir : le salaire, les primes, les gratifications, les <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/heures-supplementaires-definition\/\"><strong>heures suppl\u00e9mentaires<\/strong><\/a> et compl\u00e9mentaires r\u00e9mun\u00e9r\u00e9es, les r\u00e9mun\u00e9rations vers\u00e9es sur le compte \u00e9pargne-temps, les pourboires, ainsi que les indemnit\u00e9s compensatrices de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/conges-payes-arret-maladie\/\"><strong>cong\u00e9s pay\u00e9s<\/strong><\/a> et de pr\u00e9avis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant de la r\u00e9duction correspond \u00e0 <strong>la r\u00e9mun\u00e9ration brute annuelle multipli\u00e9e par un coefficient<\/strong>. Ce coefficient est calcul\u00e9 via la formule suivante :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Coefficient = T<sub>min<\/sub> + (T<sub>delta<\/sub> \u00d7 [(1\/2) \u00d7 (3 \u00d7 (SMIC calcul\u00e9 pour un an + (Smic horaire \u00d7 nombre d\u2019heures suppl\u00e9mentaires ou compl\u00e9mentaires)) \/ r\u00e9mun\u00e9ration annuelle brute \u2013 1)]<sup>P<\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avec les valeurs suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T<sub>min<\/sub> = 0,02 ;<\/li>\n\n\n\n<li>T<sub>delta<\/sub> = 0,3781 pour les entreprises de moins de 50 salari\u00e9s et 0,3821 au-del\u00e0 ;<\/li>\n\n\n\n<li>Smic calcul\u00e9 pour un an = 21 876,40 \u20ac ;<\/li>\n\n\n\n<li>P = 1,75.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le coefficient est limit\u00e9 \u00e0 la somme des valeurs T<\/strong><strong><sub>min<\/sub><\/strong><strong> et T<\/strong><strong><sub>delta<\/sub><\/strong>, soit :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0,3981 pour les entreprises de moins de 50 salari\u00e9s ;<\/li>\n\n\n\n<li>0,4021 pour les entreprises de plus de 50 salari\u00e9s.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-un-exemple-de-calcul-pour-mieux-comprendre\"><strong>Un exemple de calcul pour mieux comprendre<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour <strong>un salari\u00e9 \u00e0 temps plein, soit 35 heures, et pay\u00e9 1 900 \u20ac\/mois<\/strong>, soit 22 800 \u20ac\/an, le coefficient de r\u00e9duction pour une entreprise de plus de 50 salari\u00e9s est de 0,3518, \u00e0 savoir :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0,02 + (0,3821 x [(1\/2) x (3 x 21876,40\/22800-1)]<sup>1,75<\/sup>)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9duction annuelle de cotisations patronales est donc de <strong>8 262,72\u20ac<\/strong> (22 800 \u20ac x 0,3624).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour aller plus loin sur la m\u00e9thode de calcul, d\u00e9couvrez <a href=\"https:\/\/fr-kb.sage.com\/portal\/app\/portlets\/results\/viewsolution.jsp?solutionid=251027114247550&amp;hypermediatext=null\">notre page d\u00e9di\u00e9e<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-rgdu-comment-garantir-votre-conformite\"><strong>RGDU : comment garantir votre conformit\u00e9 ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les entreprises, l&rsquo;entr\u00e9e en vigueur de la RGDU a de nombreux effets concrets sur la paie. Cette r\u00e9forme impose ainsi plusieurs actions imm\u00e9diates :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>v\u00e9rifier le param\u00e9trage de votre logiciel paie<\/strong> pour vous assurer de sa mise \u00e0 jour ;<\/li>\n\n\n\n<li><strong>v\u00e9rifier l\u2019\u00e9ligibilit\u00e9 des salari\u00e9s<\/strong>, notamment en fonction de leur r\u00e9mun\u00e9ration ;<\/li>\n\n\n\n<li><strong>calculer l&rsquo;impact sur la masse salariale<\/strong> afin d&rsquo;\u00e9ventuellement prendre des d\u00e9cisions adapt\u00e9es ;<\/li>\n\n\n\n<li><strong>adapter la politique salariale<\/strong> pour optimiser le b\u00e9n\u00e9fice des exon\u00e9rations.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les solutions de paie Sage appliquent d&rsquo;ores et d\u00e9j\u00e0 la RGDU<\/strong>. Qu\u2019il s\u2019agisse de Sage 100 Paie &amp; RH, Sage Business Cloud Paie ou Sage Production Sociale Experts. Votre conformit\u00e9 est donc d\u00e8s \u00e0 pr\u00e9sent garantie !<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles pourraient \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/lfss-2026-changements\/\">LFSS 2026 : les 7 principaux changements en droit du travail<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/anticiper-la-loi-transparence-des-salaires\/\">Transparence des salaires : ce que les entreprises doivent anticiper<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/facture-electronique-pour-les-pme-les-cles-dune-transformation-guide\/\">La facture \u00e9lectronique pour les PME : les cl\u00e9s d\u2019une transformation [Guide]<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">L\u2019IA et l\u2019automatisation pour travailler vite et bien<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-e467bb4f-51a8-44d1-a56f-1e0e4522d9cf\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>T\u00e9l\u00e9charger le guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1145612339-1440x810.jpg\" class=\"single-cta__image\" alt=\"Une femme travaille dans un hangar. Elle a un scan \u00e0 la main. IA\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1145612339-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/collaborateurs\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCollaborateurs\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/fiscalite-impot\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFiscalit\u00e9 &#8211; Imp\u00f4ts\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/rh-et-fiche-de-paie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPaie &amp; RH\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-29938 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-paie tag-rh-et-fiche-de-paie tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-1440x810.jpg\" class=\"card-post__image\" alt=\"DSN de substitution 2026 : comprendre les corrections Urssaf\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T10:00:00+02:00\">23 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/dsn-substitution-2026\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tDSN de substitution : comprendre la nouvelle phase de correction des anomalies Urssaf\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tEn juin 2026, la DSN de substitution entre dans sa premi\u00e8re phase effective. Ce dispositif permet \u00e0 l\u2019Urssaf de corriger certaines anomalies d\u00e9claratives qui ont \u00e9t\u00e9 signal\u00e9es aux employeurs, mais qui n\u2019ont \u00e9t\u00e9 ni rectifi\u00e9es ni contest\u00e9es dans les d\u00e9lais. Pour les gestionnaires de paie, cette \u00e9volution confirme l\u2019importance de traiter les anomalies DSN au [&hellip;]\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-29033 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-cabinet-expert-comptable tag-rh-et-fiche-de-paie business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/retraite-cavec-dsn\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-512x768.jpg 512w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-540x810.jpg 540w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-19T09:15:00+01:00\">19 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tRetraite Cavec : une d\u00e9claration int\u00e9gr\u00e9e \u00e0 la DSN \u00e0 compter de 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-26897 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-facture-electronique tag-ia-digitalisation tag-rh-et-fiche-de-paie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/notes-de-frais-et-facture-electronique-tout-comprendre\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-684x384.jpeg\" class=\"card-post__image\" alt=\"Une salari\u00e9 au t\u00e9l\u00e9phone face \u00e0 son ordinateur\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-16T15:48:29+01:00\">16 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNotes de frais et facture \u00e9lectronique\u00a0: tout comprendre sur les cons\u00e9quences de la r\u00e9forme\u00a0!\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-29259 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-collaborateurs tag-contrat-de-travail tag-rh-et-fiche-de-paie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/aide-embauche-apprentis-2026\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-16T09:15:00+01:00\">16 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAide \u00e0 l&#8217;embauche d&rsquo;apprentis : de nouvelles r\u00e8gles depuis le 8 mars 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29012 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-rh-et-fiche-de-paie business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/retraites-chapeau-boss-2026\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0470-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0470-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0470-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0470-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-12T09:15:00+01:00\">12 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tBOSS : deux nouveaux chapitres consacr\u00e9s aux retraites chapeau\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Rempla\u00e7ant la RGCP, la RGDU instaure un bar\u00e8me unique d&rsquo;all\u00e8gement applicable aux salaires jusqu&rsquo;\u00e0 3 Smic. Sur quelles cotisations s&rsquo;impute-t-elle exactement et comment appliquer la nouvelle formule du coefficient ? D\u00e9couvrez nos explications.<\/p>\n","protected":false},"author":902,"featured_media":25398,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"13","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[13],"tags":[271,315,91],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[867,35,34,36,869],"imagine_tag":[446,741,474],"coauthors":[901],"class_list":["post-27902","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-collaborateurs","tag-fiscalite-impot","tag-rh-et-fiche-de-paie","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Sabine Ducrot-Ciss","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0694.jpeg","imagine_tags":{"446":"Comptabilit\u00e9","741":"DRH","474":"Gestion de la paie"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/27902","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/902"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=27902"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/27902\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/25398"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=27902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=27902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=27902"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=27902"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=27902"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=27902"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=27902"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=27902"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=27902"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=27902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}