{"id":13833,"date":"2023-06-09T09:15:00","date_gmt":"2023-06-09T07:15:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=13833"},"modified":"2023-06-07T14:45:08","modified_gmt":"2023-06-07T12:45:08","slug":"note-de-service-definition","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/note-de-service-definition\/","title":{"rendered":"Note de service"},"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\/glossaire\/\" class=\"entry-header__link\">D\u00e9finition<\/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\tNote de service\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\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=\"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=\"Note de service\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/note-de-service-definition\/\"\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<p class=\"wp-block-paragraph\">A priori, rien de plus simple \u00e0 r\u00e9diger et \u00e0 diffuser qu\u2019une note de service&nbsp;! Mais l\u2019\u00e9dition de ce genre de document m\u00e9rite r\u00e9flexion et implique de prendre quelques pr\u00e9cautions car la note de service est <strong>un document officiel <\/strong>\u00e9mis par la direction \u00e0 l\u2019attention des collaborateurs, avec des cons\u00e9quences dont il convient d\u2019\u00eatre conscient.<\/p>\n\n\n<div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-330c2751-186b-4497-8268-7583c614bcf8\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-330c2751-186b-4497-8268-7583c614bcf8\"\n\t>T\u00e9l\u00e9chargez le livre blanc \u00ab\u00a0La digitalisation des outils RH, un levier d\u2019attractivit\u00e9\u00a0\u00bb<\/a>\n<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Qu\u2019est-ce qu\u2019une note de service ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Une note de service est <strong>un outil de communication interne<\/strong>, destin\u00e9 \u00e0 un grand nombre de collaborateurs voire \u00e0 la totalit\u00e9 d\u2019entre eux. <strong>Tous les sujets d\u2019int\u00e9r\u00eat collectif peuvent \u00eatre abord\u00e9s<\/strong> dans une note de service&nbsp;: int\u00e9gration ou d\u00e9part d\u2019un collaborateur, s\u00e9curit\u00e9, informations \u00e0 caract\u00e8re pratique (horaires de l\u2019entreprise, proc\u00e9dures diverses, accueil de visiteurs\u2026) ou relatives aux services communs (informatique, restaurant d\u2019entreprise, espaces de convivialit\u00e9\u2026). Elle peut <strong>int\u00e9grer une requ\u00eate<\/strong> adress\u00e9e aux collaborateurs, demandant \u00e0 ceux-ci de mettre \u00e0 jour leurs donn\u00e9es sur l\u2019intranet ou de proc\u00e9der au retrait d\u2019un formulaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La note de service est r\u00e9dig\u00e9e <strong>par la direction de l\u2019entreprise, <\/strong>\u00e9ventuellement par une direction de service \u2013 elle s\u2019adresse alors aux collaborateurs dudit service. Elle contient <strong>des informations officielles, courtes, concises et pr\u00e9cises<\/strong>, facilement appr\u00e9hendables par tout le monde.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La note de service ne se substitue ni ne s\u2019impose au <a href=\"https:\/\/travail-emploi.gouv.fr\/droit-du-travail\/le-reglement-interieur-et-le-pouvoir-de-direction\/article\/le-reglement-interieur\" target=\"_blank\" rel=\"noreferrer noopener\">r\u00e8glement int\u00e9rieur<\/a> de l\u2019entreprise. Elle ne peut, \u00e0 ce titre, fixer des r\u00e8gles g\u00e9n\u00e9rale et d\u00e9finitives en mati\u00e8re de discipline, d\u2019hygi\u00e8ne ou de s\u00e9curit\u00e9. Elle est consid\u00e9r\u00e9e par le <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000035653093\" target=\"_blank\" rel=\"noreferrer noopener\">Code du travail<\/a> comme <strong>une adjonction au r\u00e8glement int\u00e9rieur<\/strong> quand il en existe un et, de ce fait, elle est soumise aux m\u00eames dispositions. Elle doit, en particulier, \u00eatre pr\u00e9sent\u00e9e pour avis aux repr\u00e9sentants du personnel. Les directives qu\u2019elle donne doivent \u00e9videmment respecter le Code du travail et tous les textes de loi en vigueur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Note d\u2019information&nbsp;ou note de service&nbsp;: quelles diff\u00e9rences ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il faut distinguer la note de service et la note d\u2019information. La premi\u00e8re diffuse <strong>des informations obligatoires,<\/strong> dans un sens descendant (de la direction vers les collaborateurs). <strong>La note d\u2019information, elle, ne rev\u00eat pas ce caract\u00e8re obligatoire<\/strong>&nbsp;: il s\u2019agit d\u2019une simple information aux collaborateurs, qui peut \u00eatre descendante mais aussi ascendante (remontant la hi\u00e9rarchie) ou \u00ab&nbsp;lat\u00e9rale&nbsp;\u00bb (entre coll\u00e8gues de m\u00eame rang). Ne pas avoir lu une note d\u2019information ne porte pas, a priori, \u00e0 pr\u00e9judice. Alors que <strong>prendre connaissance d\u2019une note de service<\/strong> <strong>est absolument essentiel<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Note de service&nbsp;: les r\u00e8gles \u00e0 suivre pour la produire<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour r\u00e9diger une note de service, il convient de respecter certaines r\u00e8gles. Elle doit tout d\u2019abord contenir <strong>un certain nombre de mentions obligatoires<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>un num\u00e9ro,<\/li>\n\n\n\n<li>le nom et les coordonn\u00e9es de l\u2019entreprise en en-t\u00eate,<\/li>\n\n\n\n<li>la date et le lieu de son \u00e9mission,<\/li>\n\n\n\n<li>le nom et la fonction de son auteur(e),<\/li>\n\n\n\n<li>les destinataires,<\/li>\n\n\n\n<li>la signature de l\u2019exp\u00e9diteur,<\/li>\n\n\n\n<li>son objet.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">S\u2019il n\u2019existe <strong>pas de forme impos\u00e9e<\/strong>, qui reste \u00e0 l\u2019appr\u00e9ciation de chaque entreprise, <strong>des r\u00e8gles de r\u00e9daction s\u2019imposent<\/strong>, qui caract\u00e9risent le style propre \u00e0 la note de service&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>un style impersonnel,<\/li>\n\n\n\n<li>un message global,<\/li>\n\n\n\n<li>aucune mention nominative ni en t\u00eate ni dans le corps du message,<\/li>\n\n\n\n<li>pas de formule de politesse \u00e0 la fin.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il existe des mod\u00e8les de notes de service \u00e0 t\u00e9l\u00e9charger sur internet.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Attention \u00e0 la bonne diffusion&nbsp;!<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Partant du principe qu\u2019une bon texte est un texte qui est lu, la note de service doit, pour produire son effet, \u00eatre effectivement diffus\u00e9e aupr\u00e8s de tous ses destinataires. <strong>L\u2019envoi par mail \u00e0 tous<\/strong> constitue une solution efficace, qui n\u2019emp\u00eache pas <strong>l\u2019affichage<\/strong> dans les endroits pr\u00e9vus \u00e0 cet effet dans l\u2019entreprise, voire <strong>la remise papier en mains propres<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le respect du formalisme pr\u00e9sent\u00e9 ci-dessus est important dans la mesure o\u00f9 <strong>la note de service est opposable<\/strong>&nbsp;: les salari\u00e9s doivent tenir compte des \u00e9ventuelles consignes qui figurent dedans. Une affaire jug\u00e9e par la cour d\u2019appel de Paris a permis de rappeler que l\u2019employeur doit faire preuve de vigilance quand il \u00e9dite une note de service<sup>1<\/sup>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles peuvent \u00e9galement vous int\u00e9resser&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/digitalisation-rh-les-salaries-sont-demandeurs\/\">Digitalisation RH : les salari\u00e9s sont demandeurs<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/cloud-RH-enrichissez-votre-digitalisation\/\">Cloud RH : enrichissez votre digitalisation !<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/la-guerre-des-talents-en-tete-de-lagenda-rh\/\">Digitalisation RH : une ressource dans la guerre des talents<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/gerer-sa-paie-pme-entrepreneurs\/\">G\u00e9rer la paie et les cong\u00e9s en s\u00e9curit\u00e9 gr\u00e2ce \u00e0 des outils en ligne [guide]<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/gestion-paie-cloud-pme-benefices\/\">G\u00e9rer sa paie et ses RH en ligne&nbsp;: pourquoi les PME ont tout \u00e0 y gagner<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><sup>1<\/sup> <a href=\"https:\/\/www.village-justice.com\/articles\/attention-formalisme-des-notes-service-paris-pole-decembre-2018-405,30478.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.village-justice.com\/articles\/attention-formalisme-des-notes-service-paris-pole-decembre-2018-405,30478.html<\/a><\/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\/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\/manager\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tManager\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-29885 post type-post status-publish format-standard has-post-thumbnail hentry category-management-et-rh tag-cabinet-expert-comptable tag-comptabilite tag-rh-et-fiche-de-paie 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\/dsn-intensification-controles-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\/2021\/05\/GettyImages-736491675_super-1024x683-1-684x384.jpg\" class=\"card-post__image\" alt=\"DSN 2026-2027 : ce qui change pour la paie\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1.jpg 1024w\" 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=\"2026-06-08T11:42:15+02:00\">8 juin 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\tDSN : une intensification structur\u00e9e des contr\u00f4les sur les donn\u00e9es sociales\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-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-3 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-4 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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A priori, rien de plus simple \u00e0 r\u00e9diger et \u00e0 diffuser qu\u2019une note de service&nbsp;! Mais l\u2019\u00e9dition de ce genre de document m\u00e9rite r\u00e9flexion et implique de prendre quelques pr\u00e9cautions car la note de service est un document officiel \u00e9mis par la direction \u00e0 l\u2019attention des collaborateurs, avec des cons\u00e9quences dont il convient d\u2019\u00eatre conscient. [&hellip;]<\/p>\n","protected":false},"author":1589,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[271,692,91],"class_list":["post-13833","sage_glossary","type-sage_glossary","status-publish","hentry","tag-collaborateurs","tag-manager","tag-rh-et-fiche-de-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\/sage_glossary\/13833","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1589"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/13833\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=13833"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=13833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}