{"id":8468,"date":"2020-09-18T18:17:15","date_gmt":"2020-09-18T16:17:15","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=8468"},"modified":"2026-02-05T14:32:58","modified_gmt":"2026-02-05T13:32:58","slug":"tout-comprendre-zero-cotisations-urssaf","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/tout-comprendre-zero-cotisations-urssaf\/","title":{"rendered":"Tout comprendre au \u00ab z\u00e9ro cotisations Urssaf \u00bb"},"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\tTout comprendre au \u00ab z\u00e9ro cotisations Urssaf \u00bb\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=\"2020-09-18T18:17:15+02:00\">18 septembre 2020<\/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=\"Tout comprendre au \u00ab z\u00e9ro cotisations Urssaf \u00bb\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/tout-comprendre-zero-cotisations-urssaf\/\"\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\">La \u00ab r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales \u00bb (ex-r\u00e9duction Fillon), \u00e9galement appel\u00e9e \u00ab z\u00e9ro cotisations Urssaf \u00bb permet de r\u00e9duire les cotisations patronales sur les bas salaires. Qui est concern\u00e9 et surtout, comment calculer cette r\u00e9duction de cotisations ? Explications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-qui-est-concerne-par-ce-dispositif\">Qui est concern\u00e9 par ce dispositif ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le \u00ab <strong>z\u00e9ro cotisations Urssaf<\/strong> \u00bb s\u2019applique aux salari\u00e9s selon 2 conditions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la <strong>r\u00e9mun\u00e9ration<\/strong> est inf\u00e9rieure \u00e0 1,6 fois le SMIC (soit 2 463,07 \u20ac brut mensuel) ;<\/li>\n\n\n\n<li>ils rel\u00e8vent obligatoirement du r\u00e9gime d\u2019<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/actualites-reglementaires-rh-ete-rentree-2020\/\">assurance ch\u00f4mage<\/a> ou leur emploi ouvre droit \u00e0 l\u2019allocation ch\u00f4mage, quelles que soient la nature et la forme de leur <strong>contrat de travail<\/strong> et la <strong>dur\u00e9e du travail<\/strong> \u00e0 laquelle ils sont soumis.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Certains salari\u00e9s en sont exclus, notamment les <strong>mandataires sociaux<\/strong>. Les entreprises peuvent en b\u00e9n\u00e9ficier pour les salari\u00e9s en <strong>contrat de mission<\/strong> si celui-ci a dur\u00e9 au moins 3 mois au cours de la derni\u00e8re ann\u00e9e civile. En cas de temps partiel, le montant du SMIC est corrig\u00e9 en fonction du temps de travail.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce dispositif concerne les employeurs soumis \u00e0 l\u2019obligation d\u2019assurance ch\u00f4mage :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Epic (\u00c9tablissements publics \u00e0 caract\u00e8re industriel et commercial) ;<\/li>\n\n\n\n<li>soci\u00e9t\u00e9s d\u2019\u00e9conomie mixte ;<\/li>\n\n\n\n<li>entreprises nationales ;<\/li>\n\n\n\n<li>associations culturelles affili\u00e9es au r\u00e9gime g\u00e9n\u00e9ral ;<\/li>\n\n\n\n<li>offices publics de l\u2019habitat ;<\/li>\n\n\n\n<li>La Poste.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il ne concerne pas l\u2019\u00c9tat, les collectivit\u00e9s territoriales et leurs \u00e9tablissements publics administratifs, scientifiques ou culturels, les particuliers employeurs ainsi que les chambres de commerce et d\u2019industrie, les chambres d&rsquo;agriculture et les chambres de m\u00e9tiers de l&rsquo;artisanat (CMA).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quel-est-le-montant-de-la-reduction\">Quel est le montant de la r\u00e9duction ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9duction s\u2019applique sur les <strong>cotisations patronales<\/strong> suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>assurance maladie, invalidit\u00e9-d\u00e9c\u00e8s, vieillesse ;<\/li>\n\n\n\n<li>allocations familiales ;<\/li>\n\n\n\n<li>contribution au Fonds national d\u2019aide au logement (FNAL) ;<\/li>\n\n\n\n<li>contribution solidarit\u00e9 autonomie (CSA) ;<\/li>\n\n\n\n<li>retraite compl\u00e9mentaire l\u00e9galement obligatoire (Agirc-Arrco) ;<\/li>\n\n\n\n<li>contribution patronale d\u2019assurance ch\u00f4mage.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9duction se calcule chaque ann\u00e9e sur la <strong>r\u00e9mun\u00e9ration annuelle brute<\/strong> du salari\u00e9, \u00e0 laquelle il faut ajouter les <strong>primes de fin d\u2019ann\u00e9e<\/strong>, le <strong>13e mois<\/strong>, les <strong>gratifications<\/strong>, les <strong>indemnit\u00e9s de cong\u00e9s pay\u00e9s<\/strong> ainsi que la r\u00e9mun\u00e9ration des <strong>heures suppl\u00e9mentaires<\/strong> ou compl\u00e9mentaires. Un coefficient maximal de r\u00e9duction est d\u00e9termin\u00e9 pour chaque entreprise, en fonction de sa contribution (0,1% ou 0,5%) au FNAL. Celui-ci permet de calculer le montant de la r\u00e9duction annualis\u00e9e pour un salari\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un <a href=\"https:\/\/www.declaration.urssaf.fr\/calcul\/\" target=\"_blank\" rel=\"noopener noreferrer\">simulateur en ligne, propos\u00e9 sur le site de l\u2019Urssaf<\/a>, permet de faire ce calcul.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-reduction-generale-des-cotisations-peut-elle-etre-cumulee-avec-d-autres-exonerations\">La r\u00e9duction g\u00e9n\u00e9rale des cotisations peut-elle \u00eatre cumul\u00e9e avec d\u2019autres exon\u00e9rations ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales ne peut pas \u00eatre cumul\u00e9e avec une autre exon\u00e9ration de cotisations patronales, sauf avec la <strong>d\u00e9duction forfaitaire<\/strong> des cotisations patronales pour les <strong>heures suppl\u00e9mentaires<\/strong> et avec l\u2019exon\u00e9ration pour les employ\u00e9s d\u2019<strong>aides \u00e0 domicile<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-comment-obtenir-la-reduction-generale\">Comment obtenir la r\u00e9duction g\u00e9n\u00e9rale ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La proc\u00e9dure est d\u00e9clarative : l\u2019employeur doit indiquer sur les lignes sp\u00e9cifiques du <strong>bordereau r\u00e9capitulatif des cotisations<\/strong> (BRC) ou de la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/dsn-definition-de-la-dsn-declaration-sociale-nominative\/\">d\u00e9claration sociale nominative<\/a> (DSN) le nombre de salari\u00e9s concern\u00e9s par cette r\u00e9duction, ainsi que le montant des r\u00e9ductions ou des restitutions de cotisations. Un contr\u00f4le peut \u00eatre effectu\u00e9 <em>a posteriori<\/em> par les organismes de recouvrement. Les employeurs se doivent donc de conserver toutes les pi\u00e8ces justificatives, et de les mettre \u00e0 disposition des inspecteurs le cas \u00e9ch\u00e9ant.<\/p>\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\/paie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPaie\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-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 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=\"540\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-540x810.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\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=\"2026-03-19T09:15:00+01:00\">19 mars 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\">4 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\/retraite-cavec-dsn\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tRetraite Cavec : une d\u00e9claration int\u00e9gr\u00e9e \u00e0 la DSN \u00e0 compter de 2027\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\tLa Cavec sera int\u00e9gr\u00e9e \u00e0 la DSN \u00e0 compter de 2027. Une \u00e9volution qui modifie les modalit\u00e9s d\u00e9claratives des cabinets d\u2019expertise comptable et impose d\u2019anticiper les ajustements n\u00e9cessaires.\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-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 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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-2 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-3 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\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-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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/rgdu-reduction-generale-degressive-unique\/\"\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_0694-684x384.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_0694-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0694-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0694-1214x810.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=\"2026-02-05T12:49:33+01:00\">5 f\u00e9vrier 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\">5 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\tCotisations patronales : les cl\u00e9s pour appliquer sereinement la RGDU\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>La \u00ab r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales \u00bb (ex-r\u00e9duction Fillon), \u00e9galement appel\u00e9e \u00ab z\u00e9ro cotisations Urssaf \u00bb permet de r\u00e9duire les cotisations patronales sur les bas salaires. Qui est concern\u00e9 et surtout, comment calculer cette r\u00e9duction de cotisations ? Explications. Qui est concern\u00e9 par ce dispositif ? Le \u00ab z\u00e9ro cotisations Urssaf \u00bb s\u2019applique aux [&hellip;]<\/p>\n","protected":false},"author":902,"featured_media":8469,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"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":[141,91],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[],"persona":[34,36],"imagine_tag":[454],"coauthors":[901],"class_list":["post-8468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-paie","tag-rh-et-fiche-de-paie","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable"],"sage_meta":{"region":"fr-fr","author_name":"Sabine Ducrot-Ciss","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2020\/09\/zero-cotisation-urssaf-tout-savoir.jpg","imagine_tags":{"454":"Paie et RH"}},"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\/8468","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=8468"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/8468\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/8469"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=8468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=8468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=8468"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=8468"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=8468"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=8468"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=8468"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=8468"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=8468"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=8468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}