{"id":8659,"date":"2022-06-09T14:00:47","date_gmt":"2022-06-09T12:00:47","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=8659"},"modified":"2026-02-19T12:36:44","modified_gmt":"2026-02-19T11:36:44","slug":"calculer-reduction-generale-des-cotisations-patronales-ou-fillon","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/calculer-reduction-generale-des-cotisations-patronales-ou-fillon\/","title":{"rendered":"R\u00e9ductions Fillon : quelles nouveaut\u00e9s en 2022"},"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\tR\u00e9ductions Fillon : quelles nouveaut\u00e9s en 2022\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=\"2022-06-09T14:00:47+02:00\">9 juin 2022<\/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=\"R\u00e9ductions Fillon : quelles nouveaut\u00e9s en 2022\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/calculer-reduction-generale-des-cotisations-patronales-ou-fillon\/\"\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\">Les r\u00e9ductions Fillon ouvrent le droit pour les entreprises \u00e0 <strong>des all\u00e9gements substantiels de leurs cotisations sociales patronales<\/strong>. Conna\u00eetre le principe des r\u00e9ductions Fillon est la premi\u00e8re condition pour en b\u00e9n\u00e9ficier dans leur int\u00e9gralit\u00e9 !<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entr\u00e9e en application en 2003, la mesure repose sur des principes g\u00e9n\u00e9raux intangibles et sur des am\u00e9nagements annuels de son mode de calcul :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un m\u00e9canisme <a href=\"#salaire\">centr\u00e9 sur les bas salaires<\/a><\/li>\n\n\n\n<li>De <a href=\"#calcul\">nouvelles bases de calcul<\/a> en 2022<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La fonction RH et ses principaux outils \u00e9voluent en permanence pour accompagner au plus pr\u00e8s les grandes mutations du travail. La r\u00e9glementation, les attentes des salari\u00e9s et les besoins strat\u00e9giques des entreprises en mati\u00e8re de gestion des talents induisent en effet un rythme de transformation soutenu.<br>\nSage Advice publie r\u00e9guli\u00e8rement des articles qui rendent compte des principales \u00e9volutions. Par exemple :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/fonction-rh-reduire-taches-chronopages\/\">Fonction RH : comment r\u00e9duire les t\u00e2ches chronophages et \u00e0 faible valeur ajout\u00e9e en 2022 ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/fonction-rh-5-mutations-acceleration\/\">Fonction RH : cinq mutations qui s\u2019acc\u00e9l\u00e8rent<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/enjeu-des-pme-pour-metiers-rh\/\">L\u2019enjeu fort d\u2019adaptation des RH pour leurs PME<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/expliquer-bulletin-paie-clarifie\/\">Pourquoi le bulletin de paie clarifi\u00e9 est un atout pour l\u2019entreprise ?<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-reductions-fillon-de-quoi-parle-t-on\">R\u00e9ductions Fillon : de quoi parle-t-on ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">R\u00e9duire le co\u00fbt du travail est une voie choisie par la France pour <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/liberer-lenergie-des-entreprises\/\">d\u00e9velopper l\u2019emploi salari\u00e9<\/a>. Les r\u00e9ductions Fillon d\u00e9signent usuellement les mesures de r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales sur les bas salaires. Elles consistent depuis 2003 en un <strong>all\u00e8gement des cotisations sociales patronales.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les r\u00e9ductions Fillon s\u2019appliquent <strong>de mani\u00e8re d\u00e9gressive sur les r\u00e9mun\u00e9rations inf\u00e9rieures \u00e0 1,6 SMIC\u00b9<\/strong>. Elles sont maximales et proches de 100 % au niveau du SMIC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces r\u00e9ductions apparaissent sur le <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/paroles-dexpert-la-dematerialisation-du-bulletin-de-paie\/\">bulletin de paie<\/a> clarifi\u00e9 sous la rubrique \u2018\u2019all\u00e8gement de cotisations\u2019\u2019.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-quelles-cotisations-sont-concernees\">Quelles cotisations sont concern\u00e9es ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">5 types de charges sociales sont concern\u00e9es par les r\u00e9ductions Fillon :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les assurances sociales<\/strong> : maladie, maternit\u00e9, invalidit\u00e9, vieillesse et d\u00e9c\u00e8s<\/li>\n\n\n\n<li><strong>Les allocations familiales<\/strong><\/li>\n\n\n\n<li><strong>Le fonds national d\u2019aide au logement<\/strong> (FNAL)<\/li>\n\n\n\n<li>La contribution de solidarit\u00e9 pour l\u2019autonomie<\/li>\n\n\n\n<li><strong>Les accidents du travail et maladies professionnelles<\/strong> (AT\/MP)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-quels-types-de-contrats-sont-inclus-dans-le-dispositif\">Quels types de contrats sont inclus dans le dispositif ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les r\u00e9ductions Fillon portent sur les r\u00e9mun\u00e9rations de <strong>tous les salari\u00e9s de l\u2019entreprise soumis au r\u00e9gime d\u2019assurance ch\u00f4mage.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est-\u00e0-dire que la mesure inclut :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les <strong>contrats en CDI<\/strong><\/li>\n\n\n\n<li>Les<strong> contrats en CDD<\/strong><\/li>\n\n\n\n<li>Les <strong>contrats temporaires ou intermittents<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-quel-mode-de-calcul-pour-les-reductions-fillon\">Quel mode de calcul pour les r\u00e9ductions Fillon ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La remise de cotisations s\u2019applique par ann\u00e9e civile pour chaque salari\u00e9 pr\u00e9sent dans l\u2019entreprise. Elle est calcul\u00e9e <strong>en appliquant un <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tout-comprendre-zero-cotisations-urssaf\/\">coefficient de r\u00e9duction<\/a> \u00e0 la r\u00e9mun\u00e9ration brute annuelle.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En 2022, le plafond d\u2019application des r\u00e9ductions Fillon est de <strong>31 323,41 euros<\/strong>. Ce qui signifie que les r\u00e9mun\u00e9rations sup\u00e9rieures \u00e0 ce montant n\u2019ouvrent pas droit au dispositif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les r\u00e9ductions Fillon sont <strong>cumulables avec deux autres mesures<\/strong> d\u2019all\u00e8gement du co\u00fbt du travail :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019exon\u00e9ration pour les employeurs d\u2019aide \u00e0 domicile<\/li>\n\n\n\n<li>La d\u00e9duction forfaitaire des cotisations patronales pour les heures suppl\u00e9mentaires<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-reductions-fillon-quelles-evolutions-pour-2022\">R\u00e9ductions Fillon : quelles \u00e9volutions pour 2022 ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis le 1er janvier 2022, <strong>le taux AT\/MP maximum int\u00e9gr\u00e9 dans le calcul du coefficient<\/strong> de r\u00e9duction est fix\u00e9 \u00e0 0,59 %, contre 0,70% en 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour rappel, depuis le 1er janvier 2020, les all\u00e9gements b\u00e9n\u00e9ficiant <strong>aux employeurs \u00e9ligibles \u00e0 la DFS<\/strong>\u00b2 sont plafonn\u00e9s \u00e0 130 % de la r\u00e9duction qui aurait \u00e9t\u00e9 appliqu\u00e9e hors contexte DFS. Cette disposition reste donc valable en 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le coefficient de calcul des r\u00e9ductions Fillon pour 2022 se calcule comme suit :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entreprises de moins de 50 salari\u00e9s :<br>\n(0,3195\/0,6) x ((1,6 x SMIC annuel\/r\u00e9mun\u00e9ration brute annuelle) \u2013 1)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entreprises de plus de 50 salari\u00e9s :<br>\n((0,3185 + (FNAL\/100))\/0,6) x ((1,6 x SMIC annuel\/r\u00e9mun\u00e9ration brute annuelle) \u2013 1)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En conclusion, les r\u00e9ductions Fillon repr\u00e9sentent <strong>un all\u00e9gement significatif du co\u00fbt du travail pour les entreprises<\/strong>. La contrepartie est l\u2019exigence de conformit\u00e9 des calculs par rapport aux diff\u00e9rents param\u00e8tres qui s\u2019appliquent en la mati\u00e8re.<br>\nC\u2019est pourquoi le recours \u00e0 une solution digitale RH conforme et performante constitue un pr\u00e9-requis pour la fonction RH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b9Salaire Minimum Interprofessionnel de Croissance \u2013 d\u2019une valeur brute mensuelle de 1 645,58 euros au 1er mai 2022.<br>\n\u00b2D\u00e9duction forfaitaire sp\u00e9cifique pour frais professionnels<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Article initialement publi\u00e9 le 12 novembre 2020. Derni\u00e8re mise \u00e0 jour le 9 juin 2022<\/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\/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-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 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-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-28992 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-fiscalite-impot tag-tresorerie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises 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\/taxe-sur-les-petits-colis\/\"\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_GB-Trucking-Logistics_0024-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-1214x810.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=\"2026-03-06T09:15:00+01:00\">6 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\">7 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\tTaxe sur les petits colis : quels changements pour les entreprises\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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les r\u00e9ductions Fillon ouvrent le droit pour les entreprises \u00e0 des all\u00e9gements substantiels de leurs cotisations sociales patronales. Conna\u00eetre le principe des r\u00e9ductions Fillon est la premi\u00e8re condition pour en b\u00e9n\u00e9ficier dans leur int\u00e9gralit\u00e9 ! Entr\u00e9e en application en 2003, la mesure repose sur des principes g\u00e9n\u00e9raux intangibles et sur des am\u00e9nagements annuels de son [&hellip;]<\/p>\n","protected":false},"author":902,"featured_media":11017,"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":[315,91],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[34,36],"imagine_tag":[446,741,457,857,856,454,458],"coauthors":[901],"class_list":["post-8659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","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\/2022\/04\/GettyImages-1252669785.jpg","imagine_tags":{"446":"Comptabilit\u00e9","741":"DRH","457":"Fiscalit\u00e9","857":"Fiscalit\u00e9 &amp; Tr\u00e9sorerie","856":"Paie &amp; social","454":"Paie et RH","458":"Tr\u00e9sorerie"}},"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\/8659","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=8659"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/8659\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/11017"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=8659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=8659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=8659"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=8659"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=8659"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=8659"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=8659"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=8659"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=8659"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=8659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}