{"id":3120,"date":"2026-02-12T17:26:28","date_gmt":"2026-02-12T15:26:28","guid":{"rendered":"https:\/\/www.lafoliedespapiers.com\/conseils\/?p=3120"},"modified":"2026-02-12T23:43:20","modified_gmt":"2026-02-12T21:43:20","slug":"smic-plafond-et-cotisations-les-changements-2026","status":"publish","type":"post","link":"https:\/\/www.lafoliedespapiers.com\/conseils\/smic-plafond-et-cotisations-les-changements-2026\/","title":{"rendered":"SMIC, plafond et cotisations, les changements 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3120\" class=\"elementor elementor-3120\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-882091e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"882091e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d730653\" data-id=\"d730653\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eb50191 elementor-widget elementor-widget-heading\" data-id=\"eb50191\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ce qui change au 1er janvier 2026 : SMIC, minimum garanti, plafond, cotisations, stagiaires, apprentis, rupture conventionnelle, etc.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8cc9d66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8cc9d66\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-12aff1c\" data-id=\"12aff1c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-601d8b9\" data-id=\"601d8b9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b2d729 elementor-widget elementor-widget-image\" data-id=\"5b2d729\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"3124\" data-permalink=\"https:\/\/www.lafoliedespapiers.com\/conseils\/smic-plafond-et-cotisations-les-changements-2026\/986b5183178682911c8b894eba8807a4a16a4481\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/02\/986b5183178682911c8b894eba8807a4a16a4481.jpg?fit=1440%2C808&amp;ssl=1\" data-orig-size=\"1440,808\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"986b5183178682911c8b894eba8807a4a16a4481\" data-image-description=\"\" data-image-caption=\"\" 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https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/02\/986b5183178682911c8b894eba8807a4a16a4481.jpg?resize=1024%2C575&amp;ssl=1 1024w, https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/02\/986b5183178682911c8b894eba8807a4a16a4481.jpg?resize=768%2C431&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/02\/986b5183178682911c8b894eba8807a4a16a4481.jpg?resize=1320%2C741&amp;ssl=1 1320w\" sizes=\"(max-width: 960px) 100vw, 960px\" data-attachment-id=\"3124\" data-permalink=\"https:\/\/www.lafoliedespapiers.com\/conseils\/smic-plafond-et-cotisations-les-changements-2026\/986b5183178682911c8b894eba8807a4a16a4481\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/02\/986b5183178682911c8b894eba8807a4a16a4481.jpg?fit=1440%2C808&amp;ssl=1\" data-orig-size=\"1440,808\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"986b5183178682911c8b894eba8807a4a16a4481\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/02\/986b5183178682911c8b894eba8807a4a16a4481.jpg?fit=300%2C168&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/02\/986b5183178682911c8b894eba8807a4a16a4481.jpg?fit=960%2C539&amp;ssl=1\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-8f60887\" data-id=\"8f60887\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7070a24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7070a24\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3c7ee83\" data-id=\"3c7ee83\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89bb34b elementor-widget elementor-widget-heading\" data-id=\"89bb34b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">SMIC<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-da084bb\" data-id=\"da084bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7e3b4f elementor-widget elementor-widget-text-editor\" data-id=\"a7e3b4f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le salaire minimum interprofessionnel de croissance (<strong>SMIC<\/strong>) est revaloris\u00e9 selon les montants suivants :<\/p><ul><li><strong>SMIC horaire brut :<\/strong> <strong>12,02 \u20ac<\/strong> (contre 11,88\u00a0\u20ac depuis novembre 2024)\u00a0;<\/li><li><strong>SMIC mensuel brut<\/strong> <strong>(temps plein) : 1 823,03\u00a0\u20ac<\/strong> (contre 1 801,80 \u20ac) ;<\/li><li><strong>SMIC mensuel net<\/strong> : <strong>1443,11 \u20ac (montant indicatif).<\/strong><\/li><\/ul><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c12b5e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c12b5e9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-112e40c\" data-id=\"112e40c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03ae23e elementor-widget elementor-widget-heading\" data-id=\"03ae23e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Minimum garanti<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d43d159\" data-id=\"d43d159\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca5dd33 elementor-widget elementor-widget-text-editor\" data-id=\"ca5dd33\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le montant du <strong>minimum garanti<\/strong> (MG) <strong>est de 4,25\u00a0\u20ac.<\/strong><\/p><p><strong>\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-359b643 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"359b643\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0d5da1d\" data-id=\"0d5da1d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd66e93 elementor-widget elementor-widget-heading\" data-id=\"dd66e93\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Plafond SS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a6fbbdc\" data-id=\"a6fbbdc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-609d983 elementor-widget elementor-widget-text-editor\" data-id=\"609d983\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le<strong> Plafond Annuel de la S\u00e9curit\u00e9 Sociale (PASS)<\/strong>\u00a0est fix\u00e9 \u00e0 <strong>48 060\u00a0\u20ac<\/strong>.\u00a0<\/p><p>Le\u00a0<strong>Plafond Mensuel de la S\u00e9curit\u00e9 Sociale<\/strong>\u00a0s&rsquo;\u00e9tablit donc \u00e0 <strong>4 005\u00a0\u20ac<\/strong>.\u00a0<\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a03934a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a03934a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cdc1618\" data-id=\"cdc1618\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bafc663 elementor-widget elementor-widget-heading\" data-id=\"bafc663\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Cotisations sociales<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-af72801\" data-id=\"af72801\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d8aefe2 elementor-widget elementor-widget-text-editor\" data-id=\"d8aefe2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #666699;\">Le <span style=\"text-decoration: underline;\"><strong>taux de la cotisation patronale d&rsquo;assurance vieillesse<\/strong> <strong>d\u00e9plafonn\u00e9e<\/strong><\/span> du r\u00e9gime g\u00e9n\u00e9ral est relev\u00e9 de 2,02 % \u00e0 <strong>2,11 %<\/strong>.<\/span><\/p><p><span style=\"color: #666699;\">\u00a0<\/span><\/p><p><span style=\"color: #666699;\">Le <span style=\"text-decoration: underline;\"><strong>taux moyen<\/strong><\/span> des cotisations <span style=\"text-decoration: underline;\"><strong>AT-MP<\/strong><\/span> diminue de 2,12 % \u00e0 <strong>2,08 %<\/strong>.<\/span><\/p><p><span style=\"color: #666699;\">\u00a0<\/span><\/p><p><span style=\"color: #666699;\"><strong>La nouvelle <span style=\"text-decoration: underline;\">R\u00e9duction G\u00e9n\u00e9rale D\u00e9gressive Unique des cotisations patronales (RGDU) <\/span><\/strong>e<\/span>ntre en vigueur. Elle remplace trois dispositifs distincts pour tous les employeurs et salari\u00e9s \u00e9ligibles.\u00a0<\/p><p>Cette r\u00e9duction est <strong>maximale<\/strong> pour une <strong>r\u00e9mun\u00e9ration au niveau du <abbr id=\"sp-tooltip-R31127-66073\" class=\"sp-tooltip\" tabindex=\"0\" data-acronyme=\"R31127\" data-id=\"R31127-66073\" aria-describedby=\"tooltip-R31127-66073\" data-fr-js-tooltip-referent=\"true\" data-original-title=\"Smic\u00a0:\u00a0Salaire minimum interprofessionnel de croissance\">Smic <\/abbr><\/strong><abbr id=\"sp-tooltip-R31127-66073\" class=\"sp-tooltip\" tabindex=\"0\" data-acronyme=\"R31127\" data-id=\"R31127-66073\" aria-describedby=\"tooltip-R31127-66073\" data-fr-js-tooltip-referent=\"true\" data-original-title=\"Smic\u00a0:\u00a0Salaire minimum interprofessionnel de croissance\">(environ 8 700 \u20ac par an)<\/abbr>.<\/p><p>Pour une r\u00e9mun\u00e9ration comprise entre le Smic et moins de 3 Smic, la <strong>r\u00e9duction<\/strong> est <strong>d\u00e9gressive. <\/strong><\/p><p>Ce dispositif unifie les all\u00e8gements de cotisations (sant\u00e9, famille, retraite) en une formule unique. Son calcul est annuel.<\/p><p><b>Ce qui change : <\/b><\/p><p><strong>\u00a0 \u00a0 \u00a0\u00c9ligibilit\u00e9 jusqu\u2019\u00e0 <\/strong><b>3 SMIC<\/b> (contre 1,6 SMIC auparavant), ce qui favorise les salaires interm\u00e9diaires.<\/p><p><b>\u00a0 \u00a0 \u00a0Nouvelle formule <\/b>avec un calcul bas\u00e9 sur un coefficient de puissance <b>1,75<\/b>, rendant la d\u00e9gressivit\u00e9 plus progressive.<\/p><p><b>Les param\u00e8tres cl\u00e9s :<\/b> Coefficient maximal de <b>0,3973<\/b> (&lt; 50 salari\u00e9s) ou <b>0,4013<\/b> (\u2265 50 salari\u00e9s).<\/p><p><b>L&rsquo;impact budg\u00e9taire de cette nouvelle r\u00e9duction :<\/b> \u00c9conomies accrues entre 1,6 et 3 SMIC, mais l\u00e9g\u00e8re hausse du co\u00fbt pour les salaires au niveau du SMIC.<\/p><p><span style=\"text-decoration: underline;\"><strong>Pour rappel<\/strong><\/span> : la <strong>Prime de Pouvoir d&rsquo;achat (PPV) est int\u00e9gr\u00e9e<\/strong> depuis le 1er janvier 2025 <strong>dans le calcul de la<\/strong> r\u00e9duction g\u00e9n\u00e9rale de cotisations (anciennement r\u00e9duction Fillon et d\u00e9sormais nomm\u00e9e <strong>RGDU<\/strong>.<\/p><p>\u00a0<\/p><p>Le niveau de l\u2019<strong><span style=\"text-decoration: underline;\"><span style=\"color: #666699; text-decoration: underline;\">exon\u00e9ration applicable aux b\u00e9n\u00e9ficiaires de l\u2019aide \u00e0 la cr\u00e9ation et \u00e0 la reprise d\u2019entreprise (ACRE)<\/span><\/span><\/strong> est diminu\u00e9 \u00e0 25\u00a0% des cotisations \u00e9ligibles. Cette \u00e9volution n\u2019est pas applicable aux b\u00e9n\u00e9ficiaires actuels de l\u2019exon\u00e9ration, pour lesquels le r\u00e9gime n\u2019est pas modifi\u00e9, mais s\u2019applique pour les nouveaux b\u00e9n\u00e9ficiaires d\u00e9clarant au r\u00e9el \u00e0 compter du 1<sup>er<\/sup> janvier 2026.\u00a0<\/p><p>\u00a0<\/p><p>Le <span style=\"text-decoration: underline;\"><span style=\"color: #666699; text-decoration: underline;\"><strong>co\u00fbt moyen national de l&rsquo;ensemble socle <\/strong><\/span><\/span>des Services de Pr\u00e9vention et de Sant\u00e9 au Travail Interentreprises (<span style=\"text-decoration: underline;\"><span style=\"color: #666699; text-decoration: underline;\"><strong>SPSTI<\/strong><\/span><\/span>) <strong>est <span style=\"text-decoration: underline;\"><span style=\"color: #666699; text-decoration: underline;\">fix\u00e9 \u00e0<\/span><\/span><\/strong><span style=\"text-decoration: underline;\"><span style=\"color: #666699; text-decoration: underline;\"> <strong>116\u00a0\u20ac<\/strong><\/span><\/span>.<\/p><p>\u00a0<\/p><p>Les branches professionnelles qui ont mis en place des <strong><span style=\"text-decoration: underline;\"><span style=\"color: #666699; text-decoration: underline;\">contributions conventionnelles de dialogue social et de formation professionnelle<\/span><\/span>\u00a0<\/strong>conform\u00e9ment aux dispositions pr\u00e9vues par la loi pourront b\u00e9n\u00e9ficier du <span style=\"text-decoration: underline;\"><span style=\"color: #666699;\"><strong>recouvrement<\/strong><\/span><\/span> de ces contributions <span style=\"text-decoration: underline;\"><span style=\"color: #666699;\"><strong>par les URSSAF<\/strong><\/span><\/span>.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0bc14c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0bc14c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d832a4d\" data-id=\"d832a4d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32633d1 elementor-widget elementor-widget-heading\" data-id=\"32633d1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Gratification des stagiaires<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ca86ffb\" data-id=\"ca86ffb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27ddf06 elementor-widget elementor-widget-text-editor\" data-id=\"27ddf06\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La <strong>gratification minimale accord\u00e9e aux stagiaires<\/strong> passe de 4.35 \u20ac<strong> \u00e0\u00a04,50\u00a0\u20ac par heure<\/strong>, soit 15\u00a0% du plafond horaire de la S\u00e9curit\u00e9 sociale, conform\u00e9ment \u00e0 l&rsquo;<a title=\"l\u2019article L\u202f124\u20116 du Code de l\u2019\u00c9ducation - www.legifrance.gouv.fr - Nouvelle fen\u00eatre - nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000029234400\/\" target=\"_blank\" rel=\"noopener external\">article L\u202f124\u20116 du Code de l&rsquo;\u00c9ducation<\/a>.<\/p><p><strong>\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f63e94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f63e94\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d3a9a10\" data-id=\"d3a9a10\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3dd3e78 elementor-widget elementor-widget-heading\" data-id=\"3dd3e78\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Aide aux apprentis<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ddb963a\" data-id=\"ddb963a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7059f0 elementor-widget elementor-widget-text-editor\" data-id=\"d7059f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;<strong>aide <\/strong>aux employeurs d&rsquo;apprentis est<strong> r\u00e9serv\u00e9e aux entreprises de moins de 250 salari\u00e9s<\/strong>\u00a0pour l&#8217;embauche d&rsquo;un <strong>apprenti pr\u00e9parant une certification reconnue aux niveaux 3 et 4 de qualification (\u00e9quivalent bac et infra bac)<\/strong> et est maintenue dans ce cas de figure \u00e0 <strong>5 000\u00a0\u20ac au titre de la seule premi\u00e8re ann\u00e9e du contrat<\/strong>.<\/p><p>Dans ces m\u00eames cas de figure, le montant de l&rsquo;aide sera maintenu \u00e0<strong>\u00a06 000\u00a0\u20ac pour l&#8217;embauche d&rsquo;apprentis en situation de handicap<\/strong>\u00a0et ce soutien restera cumulable avec les aides sp\u00e9cifiques qui leur sont destin\u00e9es.<\/p><p><strong>\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f620f84 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f620f84\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4ce27f6\" data-id=\"4ce27f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7836dc8 elementor-widget elementor-widget-heading\" data-id=\"7836dc8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Rupture conventionnelle<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-68fad99\" data-id=\"68fad99\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf167eb elementor-widget elementor-widget-text-editor\" data-id=\"bf167eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le <strong>taux de la contribution patronale relative<\/strong> aux indemnit\u00e9s de rupture conventionnelle est rehauss\u00e9 de 30% \u00e0 40 % pour les ruptures intervenant \u00e0 compter du 1<sup>er<\/sup> janvier 2026.<\/p><p><strong>\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f7f41f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f7f41f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6a6e10e\" data-id=\"6a6e10e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cab0b83 elementor-widget elementor-widget-heading\" data-id=\"cab0b83\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Mise \u00e0 la retraite<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-fbde6d9\" data-id=\"fbde6d9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ff0ba3 elementor-widget elementor-widget-text-editor\" data-id=\"0ff0ba3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le <strong>taux de la contribution patronale relative<\/strong> aux indemnit\u00e9s de mise \u00e0 la retraite est de la m\u00eame mani\u00e8re rehauss\u00e9 \u00e0 40 % pour les ruptures intervenant \u00e0 compter du 1<sup>er<\/sup> janvier 2026.<\/p><p><strong>\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d21386 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d21386\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-201b7c7\" data-id=\"201b7c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a7f7c3 elementor-widget elementor-widget-heading\" data-id=\"8a7f7c3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Nouveau portail pour les d\u00e9marches en ligne des employeurs<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ad31044\" data-id=\"ad31044\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9f0f14 elementor-widget elementor-widget-text-editor\" data-id=\"f9f0f14\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le site \u00ab\u00a0<strong><a href=\"https:\/\/mesdemarches.travail.gouv.fr\/#\/\" target=\"_blank\" rel=\"noopener\">Mes d\u00e9marches travail<\/a><\/strong> \u00bb regroupe en un point unique un ensemble de services num\u00e9riques auparavant dispers\u00e9s\u00a0r\u00e9pondant ainsi \u00e0 un besoin de convergence entre les t\u00e9l\u00e9services existants tout en \u00e9largissant le panel des services disponibles :<\/p><ul><li><strong>T<\/strong><strong>\u00e9<\/strong><strong>l<\/strong><strong>\u00e9<\/strong><strong>RC<\/strong>, pour effectuer une demande d&rsquo;homologation de rupture conventionnelle d&rsquo;un salari\u00e9 en contrat \u00e0 dur\u00e9e ind\u00e9termin\u00e9e ;<\/li><li><strong>Salari\u00e9s prot\u00e9g\u00e9s<\/strong>, pour effectuer une demande d&rsquo;autorisation de rupture de contrat ou de transfert d&rsquo;un salari\u00e9 prot\u00e9g\u00e9 ;<\/li><li><strong>T<\/strong><strong>\u00e9<\/strong><strong>l<\/strong><strong>\u00e9Accords<\/strong>, pour d\u00e9poser un accord d&rsquo;entreprise ou d&rsquo;\u00e9tablissement ;<\/li><li><strong>\u00c9lections professionnelles<\/strong>, pour s&rsquo;informer et transmettre en ligne les r\u00e9sultats des \u00e9lections au CSE ;<\/li><li><strong>SIPSI<\/strong>, pour transmettre une d\u00e9claration de d\u00e9tachement de travailleurs en France ;<\/li><li><strong>\u00c9<\/strong><strong>gaPro<\/strong>, pour d\u00e9clarer l&rsquo;index de l&rsquo;\u00e9galit\u00e9 professionnelle entre les femmes et les hommes ;<\/li><li><strong>Chantiers<\/strong>, pour permettre\u00a0d&rsquo;effectuer une d\u00e9claration pr\u00e9alable soumise \u00e0 la coordination pour la S\u00e9curit\u00e9 et la Protection de la Sant\u00e9 (SPS) ;<\/li><li><strong>Demat@miante<\/strong>, pour la saisie en ligne de leurs plans de d\u00e9molition, de retrait ou d&rsquo;encapsulage (PDRE), des avenants et informations associ\u00e9s.<\/li><\/ul><p><strong>\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ee0fb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ee0fb5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dce69bd\" data-id=\"dce69bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e328550 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e328550\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-d7590e2\" data-id=\"d7590e2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c4f58e9\" data-id=\"c4f58e9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0973ef elementor-widget elementor-widget-text-editor\" data-id=\"b0973ef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><strong>\u00a0<\/strong><\/em><em>Auteur\u00a0: <a href=\"http:\/\/www.lafoliedespapiers.com\/\" target=\"_blank\" rel=\"noopener\">La Folie Des Papiers<\/a><\/em><br \/><em>Prestataire sp\u00e9cialis\u00e9 dans l\u2019externalisation de la paie.<\/em><br \/><em><a href=\"https:\/\/goo.gl\/maps\/UFY6i\" target=\"_blank\" rel=\"noopener\">TOULOUSE<\/a> | <a href=\"tel:+33582956721\" target=\"_blank\" rel=\"noopener\">05.82.95.67.21<\/a> | <a href=\"http:\/\/www.lafoliedespapiers.com\/devis.php\" target=\"_blank\" rel=\"noopener\">Devis Gratuit<\/a><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-d5b3acb\" data-id=\"d5b3acb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ce qui change au 1er janvier 2026 : SMIC, minimum garanti, plafond, cotisations, stagiaires, apprentis, rupture conventionnelle, etc. SMIC Le salaire minimum interprofessionnel de croissance (SMIC) est revaloris\u00e9 selon les montants suivants : SMIC horaire brut : 12,02 \u20ac (contre 11,88\u00a0\u20ac depuis novembre 2024)\u00a0; SMIC mensuel brut (temps plein) : 1 823,03\u00a0\u20ac (contre 1 801,80 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3124,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[99],"tags":[137,136,130,123,124,131,142,149,150,119,109,146,129,145,138,114,107,135,128,125,118,108,122,127,143,132,120,121,134,141,133,139,140,116,117,110,144],"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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