Les particuliers employeurs devront bientôt déclarer leurs salariés sur la base de leur salaire réel et non plus au forfait. Un dispositif dont le but initial est certes de protéger les employés à domicile mais qui pourrait toutefois avoir des effets pervers.
L’examen en première lecture du PLFSS 2013 (Projet de loi de financement de la Sécurité sociale pour 2013) par les députés s’achève en effet avec un dispositif, destiné à améliorer la protection sociale des salariés des services à la personne (hors aide à domicile pour les personnes âgées, dépendantes ou handicapées) rémunérés par des particuliers employeurs, légèrement remanié.
Jusqu’à présent, les particuliers employeurs pouvaient soit déclarer leur employé sur l’intégralité du salaire réel, soit sur la base d’un forfait équivalent au Smic. Mais le PLFSS 2013 retire la deuxième option et opte pour une « suppression de l’assiette forfaitaire ouverte aux particuliers employeurs pour l’acquittement des cotisations sociales dues pour l’emploi de leur salarié » (article 15).
Certes il s’agit d’une avancée sociale qui renforce la protection sociale de ces salariés et leurs futures pensions de retraite, mais attention …
Le surcoût engendré pour les employeurs n’est, en effet, pas sans risque pour ces salariés, face à des particuliers qui hésiteront avant de faire le pas d’embaucher, voire se verront plus enclins à proposer des formes de travail dissimulé. Pour ne pas dire travail au noir.
Conscients de ces possibles effets pervers, des députés ont d’ores et déjà proposé un amendement de façon à compenser pour partie la suppression de l’assiette forfaitaire. Lequel vient d’être adopté.
C’est ainsi que dans le projet de loi voté le 30 octobre dernier, l’allégement prend la forme d’une déduction forfaitaire dont le montant et les modalités d’indexation seront fixés par décret. Le montant de déduction applicable aux cotisations dues au titre des rémunérations versées à partir du 1er janvier 2013 sera de 0,75 euro par heure travaillée.
Elisabeth STUDER – 8 novembre 2012 – www.leblogfinance.com
you are truly a excellent webmaster. The web site loading
pace is incredible. It sort of feels that you
are doing any unique trick. Moreover, The contents are
masterpiece. you’ve done a wonderful task in this subject!
Heya i’m for the first time here. I came across this board
and I find It really useful & it helped me out a lot. I
hope to give something back and aid others like you helped
me.
I constantly emailed this webpage post page to all my associates, because if like to read it afterward my links will too.
Thanks for another informative blog. Where else may just
I get that kind of information written in such an ideal manner?
I have a mission that I am just now operating on, and I have been on the
glance out for such info.
I was suggested this web site by my cousin. I am
not sure whether this post is written by him as no one else know such detailed about my difficulty.
You’re amazing! Thanks!
Somebody essentially assist to make significantly articles I would state.
This is the first time I frequented your web page and up to now?
I amazed with the analysis you made to create this actual publish incredible.
Magnificent job!
Consider investments that supply quick annuities.
A financial advisor is your planning associate.
Now it’s time to pick your specific investments.
And this is an funding danger worth taking.
Oh my goodness! Impressive article dude! Thank
you so much, However I am going through difficulties with your RSS.
I don’t understand the reason why I am unable to join it.
Is there anyone else getting identical RSS issues? Anyone that knows the answer will you kindly respond?
Thanx!!
Good day! I know this is kind of off topic but I was wondering if you knew where I could
find a captcha plugin for my comment form? I’m using the same blog platform
as yours and I’m having problems finding one? Thanks a lot!
I like the helpful information you supply to your articles.
I’ll bookmark your blog and take a look at again right here regularly.
I’m slightly certain I will learn many new stuff right right here!
Best of luck for the next!
Financial advisors enterprise is folks business.
Think about investments that supply immediate annuities.
Schwab Clever Portfolios invests in Schwab ETFs.
A monetary advisor is your planning companion.
Monetary advisors enterprise is folks business.
Great weblog here! Also your web site lots up very fast!
What host are you the usage of? Can I am getting your affiliate link in your host?
I desire my web site loaded up as quickly as yours lol
Asking questions are really pleasant thing if you are not understanding something fully, but this piece of writing presents good understanding yet.
These are truly fantastic ideas in concerning blogging. You have touched some pleasant points here.
Any way keep up wrinting.
Hey! Someone in my Myspace group shared this website with us so I
came to check it out. I’m definitely enjoying the information. I’m bookmarking
and will be tweeting this to my followers! Excellent blog and wonderful design.
Schwab Intelligent Portfolios invests in Schwab ETFs.
Schwab Clever Portfolios invests in Schwab ETFs.
Now it is time to choose your particular investments.
Financial advisors enterprise is individuals business.
Thanks in your curiosity in Investment Advice.
Investors do pay direct and indirect prices.
Thanks to your interest in Funding Recommendation.