{"id":3312,"date":"2026-09-11T18:37:59","date_gmt":"2026-09-11T16:37:59","guid":{"rendered":"https:\/\/www.lafoliedespapiers.com\/conseils\/?p=3312"},"modified":"2026-09-11T18:45:16","modified_gmt":"2026-09-11T16:45:16","slug":"cout-salarie-smic-premier-recrutement","status":"publish","type":"post","link":"https:\/\/www.lafoliedespapiers.com\/conseils\/cout-salarie-smic-premier-recrutement\/","title":{"rendered":"Premier recrutement TPE : Formalit\u00e9s et co\u00fbt r\u00e9el du SMIC en 2026."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3312\" class=\"elementor elementor-3312\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2679b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2679b7\" data-element_type=\"section\" data-e-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-29c32d9\" data-id=\"29c32d9\" data-element_type=\"column\" data-e-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-028bd97 elementor-widget elementor-widget-heading\" data-id=\"028bd97\" data-element_type=\"widget\" data-e-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\">Le guide ultime du premier recrutement : Check-list des formalit\u00e9s de la DPAE au premier bulletin<\/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-e0a2746 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0a2746\" data-element_type=\"section\" data-e-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-eef0240\" data-id=\"eef0240\" data-element_type=\"column\" data-e-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-c6119f7\" data-id=\"c6119f7\" data-element_type=\"column\" data-e-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-4e60e03 elementor-widget elementor-widget-image\" data-id=\"4e60e03\" data-element_type=\"widget\" data-e-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\" width=\"960\" height=\"640\" src=\"https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/09\/Copilot_20260911_164957.png?fit=960%2C640&amp;ssl=1\" class=\"attachment-large size-large wp-image-3313\" alt=\"\" srcset=\"https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/09\/Copilot_20260911_164957.png?w=1536&amp;ssl=1 1536w, https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/09\/Copilot_20260911_164957.png?resize=300%2C200&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/09\/Copilot_20260911_164957.png?resize=1024%2C683&amp;ssl=1 1024w, https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/09\/Copilot_20260911_164957.png?resize=768%2C512&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/09\/Copilot_20260911_164957.png?resize=1320%2C880&amp;ssl=1 1320w\" sizes=\"(max-width: 960px) 100vw, 960px\" data-attachment-id=\"3313\" data-permalink=\"https:\/\/www.lafoliedespapiers.com\/conseils\/cout-salarie-smic-premier-recrutement\/copilot_20260911_164957\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/09\/Copilot_20260911_164957.png?fit=1536%2C1024&amp;ssl=1\" data-orig-size=\"1536,1024\" 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;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Copilot_20260911_164957\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/www.lafoliedespapiers.com\/conseils\/wp-content\/uploads\/2026\/09\/Copilot_20260911_164957.png?fit=960%2C640&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-bd673e6\" data-id=\"bd673e6\" data-element_type=\"column\" data-e-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-25cb554 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25cb554\" data-element_type=\"section\" data-e-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-a0667f6\" data-id=\"a0667f6\" data-element_type=\"column\" data-e-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-93a3e9c\" data-id=\"93a3e9c\" data-element_type=\"column\" data-e-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-1d477cf elementor-widget elementor-widget-text-editor\" data-id=\"1d477cf\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><p><strong>Embaucher votre tout premier salari\u00e9 est une \u00e9tape majeure. C\u2019est le signe que votre entreprise grandit, se d\u00e9veloppe et franchit un cap. <\/strong><\/p><p><strong>F\u00e9licitations !<\/strong><\/p><p>Pourtant, pour beaucoup de dirigeants de TPE et PME, ce moment de croissance s&rsquo;accompagne d\u2019une vraie dose de stress administratif. En France, la l\u00e9gislation sociale est complexe et la moindre erreur de proc\u00e9dure peut co\u00fbter cher.<\/p><p>Pour vous aider \u00e0 aborder cette \u00e9tape sereinement, les experts de <a href=\"https:\/\/www.lafoliedespapiers.com\/\" target=\"_blank\" rel=\"noopener\"><strong>La Folie des Papiers 100% Paie<\/strong><\/a> vous ont pr\u00e9par\u00e9 la <strong>check-list ultime du premier recrutement<\/strong>. De la DPAE \u00e0 l\u2019\u00e9dition du premier bulletin de salaire, voici le guide pas-\u00e0-pas pour ne rien oublier.<\/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-6da11d0\" data-id=\"6da11d0\" data-element_type=\"column\" data-e-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-8dab9ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8dab9ff\" data-element_type=\"section\" data-e-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-7e7e18c\" data-id=\"7e7e18c\" data-element_type=\"column\" data-e-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-0ad86c7 elementor-widget elementor-widget-heading\" data-id=\"0ad86c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 1 : Avant l'arriv\u00e9e du salari\u00e9 \u2013 Les formalit\u00e9s obligatoires<\/h3>\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-347cb4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"347cb4f\" data-element_type=\"section\" data-e-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-920ba6e\" data-id=\"920ba6e\" data-element_type=\"column\" data-e-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-dc830f5\" data-id=\"dc830f5\" data-element_type=\"column\" data-e-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-ccdca91 elementor-widget elementor-widget-text-editor\" data-id=\"ccdca91\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><p>Le jour J approche ? Ne vous laissez pas surprendre par le calendrier. Plusieurs d\u00e9marches doivent imp\u00e9rativement \u00eatre valid\u00e9es en amont.<\/p><ol><li><strong> La D\u00e9claration Pr\u00e9alable \u00c0 l\u2019Embauche (DPAE)<\/strong><\/li><\/ol><p>C\u2019est la formalit\u00e9 num\u00e9ro un, et elle n\u2019est pas n\u00e9gociable. La DPAE doit \u00eatre adress\u00e9e \u00e0 l\u2019URSSAF <strong>au plus t\u00f4t 8 jours avant l\u2019embauche, et au plus tard le jour de l\u2019int\u00e9gration<\/strong>, avant que le salari\u00e9 ne commence son travail.<\/p><ul><li><strong>Pourquoi c\u2019est capital ?<\/strong> Elle permet notamment de d\u00e9clarer votre salari\u00e9 pour la couverture accidents du travail, de demander son affiliation au r\u00e9gime d\u2019assurance ch\u00f4mage et de programmer sa visite m\u00e9dicale.<\/li><li><em>Rappel : L\u2019omission de DPAE constitue un d\u00e9lit de travail dissimul\u00e9, lourdement sanctionn\u00e9.<\/em><\/li><\/ul><ol start=\"2\"><li><strong> La r\u00e9daction et la signature du contrat de travail<\/strong><\/li><\/ol><p>CDI, CDD, temps plein, temps partiel&#8230; Quel que soit le format choisi, le contrat de travail fixe les r\u00e8gles du jeu. Il doit mentionner la r\u00e9mun\u00e9ration, les missions, la convention collective applicable, la p\u00e9riode d&rsquo;essai et le lieu de travail. Il doit \u00eatre sign\u00e9 par les deux parties au plus tard le premier jour d&rsquo;activit\u00e9.<\/p><ol start=\"3\"><li><strong> L\u2019adh\u00e9sion aux organismes de protection sociale<\/strong><\/li><\/ol><p>En tant que premier employeur, vous devez affilier votre entreprise (si ce n&rsquo;est pas d\u00e9j\u00e0 fait) et votre salari\u00e9 aupr\u00e8s :<\/p><ul><li>De la <strong>m\u00e9decine du travail<\/strong> (pour planifier la visite d&rsquo;information et de pr\u00e9vention).<\/li><li>D&rsquo;une <strong>caisse de retraite compl\u00e9mentaire<\/strong> (Agirc-Arrco).<\/li><li>D&rsquo;une <strong>mutuelle d&rsquo;entreprise obligatoire<\/strong> (l&#8217;employeur doit prendre en charge au moins 50 % de la cotisation).<\/li><\/ul><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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-a7028a4\" data-id=\"a7028a4\" data-element_type=\"column\" data-e-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-08784e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"08784e9\" data-element_type=\"section\" data-e-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-5426b40\" data-id=\"5426b40\" data-element_type=\"column\" data-e-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-bd382f5 elementor-widget elementor-widget-heading\" data-id=\"bd382f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 2 : Le jour J \u2013 L'accueil et la conformit\u00e9 sur site<\/h3>\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-52711ae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52711ae\" data-element_type=\"section\" data-e-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-90a5631\" data-id=\"90a5631\" data-element_type=\"column\" data-e-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-caaf897\" data-id=\"caaf897\" data-element_type=\"column\" data-e-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-2b61b22 elementor-widget elementor-widget-text-editor\" data-id=\"2b61b22\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><p>\u00c7a y est, votre collaborateur franchit la porte de votre entreprise. Au-del\u00e0 du caf\u00e9 de bienvenue, vous devez cocher les cases de la conformit\u00e9 l\u00e9gale.<\/p><p>\u00a0<\/p><ol start=\"4\"><li><strong> L&rsquo;inscription sur le Registre Unique du Personnel (RUP)<\/strong><\/li><\/ol><p>D\u00e8s le premier jour, vous devez inscrire les coordonn\u00e9es du salari\u00e9, sa date d&#8217;embauche, son contrat et sa qualification dans votre <strong>Registre Unique du Personnel<\/strong>. Ce document (physique ou num\u00e9rique) doit \u00eatre tenu \u00e0 jour et mis \u00e0 disposition des inspecteurs du travail en cas de contr\u00f4le.<\/p><p>\u00a0<\/p><ol start=\"5\"><li><strong> La collecte des pi\u00e8ces justificatives (si pas d\u00e9j\u00e0 fait)<\/strong><\/li><\/ol><p>Pensez \u00e0 demander \u00e0 votre salari\u00e9 une copie de ses documents essentiels :<\/p><ul><li>Pi\u00e8ce d&rsquo;identit\u00e9 en cours de validit\u00e9 (et titre de travail si n\u00e9cessaire).<\/li><li>Carte Vitale (ou attestation de droits).<\/li><li>Relev\u00e9 d&rsquo;Identit\u00e9 Bancaire (RIB) pour le versement du salaire.<\/li><li>Justificatifs \u00e9ventuels (permis de conduire si requis pour le poste, justificatif de transport en commun pour la prise en charge \u00e0 50 %).<\/li><\/ul><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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-a182fb1\" data-id=\"a182fb1\" data-element_type=\"column\" data-e-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-83f970f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83f970f\" data-element_type=\"section\" data-e-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-53916b5\" data-id=\"53916b5\" data-element_type=\"column\" data-e-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-3bf4058 elementor-widget elementor-widget-heading\" data-id=\"3bf4058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 3 : La fin du mois \u2013 Le casse-t\u00eate du premier bulletin de salaire<\/h3>\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-6c97f40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c97f40\" data-element_type=\"section\" data-e-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-400fcd1\" data-id=\"400fcd1\" data-element_type=\"column\" data-e-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-cc98a72\" data-id=\"cc98a72\" data-element_type=\"column\" data-e-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-0301922 elementor-widget elementor-widget-text-editor\" data-id=\"0301922\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><p>Recruter, c\u2019est aussi devenir officiellement un \u00e9metteur de fiches de paie. C&rsquo;est ici que la rigueur technique est reine.<\/p><p>\u00a0<\/p><ol start=\"6\"><li><strong> La gestion des variables de paie<\/strong><\/li><\/ol><p>Pour g\u00e9n\u00e9rer le bulletin, vous devez faire le point sur le premier mois \u00e9coul\u00e9 : le salari\u00e9 est-il arriv\u00e9 en cours de mois (calcul du salaire au prorata) ? A-t-il effectu\u00e9 des heures suppl\u00e9mentaires ? Y a-t-il eu des absences ou des cong\u00e9s ?<\/p><p>\u00a0<\/p><ol start=\"7\"><li><strong> Le calcul des cotisations et le pr\u00e9l\u00e8vement \u00e0 la source<\/strong><\/li><\/ol><p>Le bulletin de paie fran\u00e7ais comporte des dizaines de lignes de cotisations (sant\u00e9, retraite, ch\u00f4mage, CSG&#8230;). De plus, vous devez appliquer le taux de pr\u00e9l\u00e8vement \u00e0 la source transmis par l&rsquo;administration fiscale via les flux inverses de la DSN.<\/p><p>\u00a0<\/p><ol start=\"8\"><li><strong> L\u2019envoi de la D\u00e9claration Sociale Nominative (DSN)<\/strong><\/li><\/ol><p>Chaque mois, les donn\u00e9es de paie doivent \u00eatre transmises aux organismes sociaux via la DSN, g\u00e9n\u00e9ralement <strong>avant le 5 ou le 15 du mois suivant<\/strong>. Une DSN en retard ou erron\u00e9e, c&rsquo;est le risque imm\u00e9diat de p\u00e9nalit\u00e9s et d&rsquo;un contr\u00f4le URSSAF.<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c9f5f34\" data-id=\"c9f5f34\" data-element_type=\"column\" data-e-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-4c6be74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c6be74\" data-element_type=\"section\" data-e-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-8b9140f\" data-id=\"8b9140f\" data-element_type=\"column\" data-e-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-b75bbec elementor-widget elementor-widget-heading\" data-id=\"b75bbec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">TPE\/PME : Comment \u00e9viter les erreurs et gagner du temps ?<\/h3>\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-6ca9e96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ca9e96\" data-element_type=\"section\" data-e-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-5bec726\" data-id=\"5bec726\" data-element_type=\"column\" data-e-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-be28145\" data-id=\"be28145\" data-element_type=\"column\" data-e-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-b0911e5 elementor-widget elementor-widget-text-editor\" data-id=\"b0911e5\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><p>G\u00e9rer tout ce processus pour un seul salari\u00e9 demande d\u00e9j\u00e0 plusieurs heures de veille et de saisie. Lorsque votre \u00e9quipe va s&rsquo;agrandir, cela peut vite devenir un gouffre financier et temporel.<\/p><p>Pour s\u00e9curiser vos premiers pas d&#8217;employeur, deux options s&rsquo;offrent \u00e0 vous :<\/p><ol><li><a href=\"https:\/\/www.lafoliedespapiers.com\/logiciel-paie-en-ligne.php\" target=\"_blank\" rel=\"noopener\"><strong>L\u2019autonomie accompagn\u00e9e :<\/strong><\/a> Utiliser un logiciel de paie de r\u00e9f\u00e9rence en mode SaaS comme <strong>Silae<\/strong> (le n\u00b01 du march\u00e9). Vous pilotez vos variables sur une plateforme intuitive, tandis que les aspects r\u00e9glementaires sont automatis\u00e9s et s\u00e9curis\u00e9s.<\/li><li><a href=\"https:\/\/www.lafoliedespapiers.com\/externaliser-la-paie.php\" target=\"_blank\" rel=\"noopener\"><strong>L\u2019externalisation compl\u00e8te :<\/strong><\/a> Vous transmettez vos variables \u00e0 un expert d\u00e9di\u00e9 (comme La Folie des Papiers). Nous nous occupons de la DPAE, des contrats, des bulletins de salaire et des DSN. Vous n\u2019avez plus qu\u2019\u00e0 vous concentrer sur la croissance de votre entreprise.<\/li><\/ol><p><strong>\u00a0<\/strong><\/p><p><strong>Vous vous appr\u00eatez \u00e0 recruter ? Ne prenez aucun risque avec vos formalit\u00e9s.<\/strong><\/p><p><a href=\"https:\/\/www.lafoliedespapiers.com\/contact.php\" target=\"_blank\" rel=\"noopener\"><strong>\ud83d\udcac Contactez nos experts paie pour obtenir un devis gratuit en 2 minutes.<\/strong><\/a><\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-04cab17\" data-id=\"04cab17\" data-element_type=\"column\" data-e-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-1345c05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1345c05\" data-element_type=\"section\" data-e-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-40ab8e1\" data-id=\"40ab8e1\" data-element_type=\"column\" data-e-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-8122e94 elementor-widget elementor-widget-heading\" data-id=\"8122e94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ud83d\udc49 Mais, au fait, combien co\u00fbte r\u00e9ellement un salari\u00e9 au SMIC en 09\/2026 ?<\/h3>\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-cb462f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb462f2\" data-element_type=\"section\" data-e-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-33263a1\" data-id=\"33263a1\" data-element_type=\"column\" data-e-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-f857732\" data-id=\"f857732\" data-element_type=\"column\" data-e-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-d50d0ee elementor-widget elementor-widget-text-editor\" data-id=\"d50d0ee\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><p>Pour comprendre <strong>le vocabulaire de la paie\u00a0:<\/strong><\/p><p><strong>\u00a0<\/strong><\/p><ul><li><strong>Le salaire brut = la base contractuelle = montant inscrit sur le contrat de travail\u00a0:<\/strong><\/li><\/ul><ul><li>Depuis la revalorisation de juin 2026, le <strong>SMIC horaire brut est pass\u00e9 \u00e0 12,31 \u20ac<\/strong>, soit <strong>1 867,06 \u20ac brut par mois<\/strong> pour 35 heures par semaine.<\/li><\/ul><p><strong>\u00a0<\/strong><\/p><ul><li><strong>Le salaire net = le salaire brut \u2013 les charges sociales salariales (ce que doit le salari\u00e9) = ce que touche votre salari\u00e9 avant pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu (salaire net avant PAS) et apr\u00e8s pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu (salaire net apr\u00e8s PAS)<\/strong><ul><li>Le SMIC net avant PAS tourne autour de <strong>1 477,95 \u20ac<\/strong> par mois.<\/li><li>Le taux du PAS d\u00e9pend de la situation personnelle de chacun, il n\u2019est donc pas quantifiable<\/li><\/ul><\/li><\/ul><p>\u00a0<\/p><ul><li><strong>Le salaire charg\u00e9 ou \u00ab\u00a0super-brut\u00a0\u00bb = le salaire brut + les charges sociales patronales (ce que doit l\u2019entreprise) = ce que l\u2019entreprise d\u00e9bourse vraiment<\/strong><ul><li>Dans les charges sociales patronales, il y a les charges de droit commun applicables \u00e0 tous (maladie, vieillesse, allocations familiales, FNAL, ch\u00f4mage, retraite, taxe d&rsquo;apprentissage, formation professionnelle continue, etc.)<\/li><li>Et il y a les charges li\u00e9es au secteur d\u2019activit\u00e9 (taux AT\/MP) et \u00e0 la convention collective applicable (pr\u00e9voyance, frais de sant\u00e9, caisse de cong\u00e9s pay\u00e9s, etc.)<\/li><\/ul><\/li><\/ul><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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c1867df\" data-id=\"c1867df\" data-element_type=\"column\" data-e-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-ef3c416 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef3c416\" data-element_type=\"section\" data-e-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-feaf246\" data-id=\"feaf246\" data-element_type=\"column\" data-e-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-5fa77a8 elementor-widget elementor-widget-heading\" data-id=\"5fa77a8\" data-element_type=\"widget\" data-e-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\">Quel est le montant des charges patronales pour un SMIC en 2026 ?<\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7954986 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7954986\" data-element_type=\"section\" data-e-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-8620389\" data-id=\"8620389\" data-element_type=\"column\" data-e-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-c134073\" data-id=\"c134073\" data-element_type=\"column\" data-e-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-677dc07 elementor-widget elementor-widget-text-editor\" data-id=\"677dc07\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><ul><li><strong>Le taux de cotisations th\u00e9orique sans aides<\/strong><ul><li>Sans aucun all\u00e8gement, les charges patronales repr\u00e9sentent environ 40 % \u00e0 45 % du salaire brut (soit plus de 2 660 \u20ac au total).<\/li><\/ul><\/li><\/ul><ul><li><strong>Le bouclier des TPE : La R\u00e9duction G\u00e9n\u00e9rale D\u00e9gressive Unique (RGDU)<\/strong><ul><li>La <strong>RGDU<\/strong> (qui remplace l&rsquo;ancienne r\u00e9duction Fillon et s&rsquo;applique \u00e0 tous les employeurs) r\u00e9duit massivement le taux de charges patronales au niveau du SMIC \u00e0 environ <strong>5 \u00e0 6 %<\/strong> (selon le taux AT\/MP de l&rsquo;entreprise).<\/li><\/ul><\/li><\/ul><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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0915c6f\" data-id=\"0915c6f\" data-element_type=\"column\" data-e-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-aac687c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aac687c\" data-element_type=\"section\" data-e-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-7119e85\" data-id=\"7119e85\" data-element_type=\"column\" data-e-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-be16a95 elementor-widget elementor-widget-heading\" data-id=\"be16a95\" data-element_type=\"widget\" data-e-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\">Le verdict : Combien co\u00fbte un salari\u00e9 au SMIC par mois et par an ?<\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a70ed1b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a70ed1b\" data-element_type=\"section\" data-e-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-d0a4b1c\" data-id=\"d0a4b1c\" data-element_type=\"column\" data-e-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-10d47f4\" data-id=\"10d47f4\" data-element_type=\"column\" data-e-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-9e129f8 elementor-widget elementor-widget-text-editor\" data-id=\"9e129f8\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><table width=\"100%\"><tbody><tr><td><p><strong>Indicateur (Base 35h &#8211; Entreprise &lt; 50 sal.)<\/strong><\/p><\/td><td><p><strong>Montant Mensuel Estim\u00e9<\/strong><\/p><\/td><td><p><strong>Budget Annuel sur 12 mois<\/strong><\/p><\/td><\/tr><tr><td><p><strong>Salaire Brut<\/strong><\/p><\/td><td><p>1 867,06 \u20ac<\/p><\/td><td><p>22 404,72 \u20ac<\/p><\/td><\/tr><tr><td><p><strong>Charges Patronales (apr\u00e8s RGDU)<\/strong><\/p><\/td><td><p>~ 100 \u20ac<\/p><\/td><td><p>~ 1 200 \u20ac<\/p><\/td><\/tr><tr><td><p><strong>Co\u00fbt R\u00e9el Employeur (Salaire Charg\u00e9)<\/strong><\/p><\/td><td><p><strong>~ 1 970 \u20ac<\/strong><\/p><\/td><td><p><strong>~ 23 640 \u20ac<\/strong><\/p><\/td><\/tr><\/tbody><\/table><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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3513095\" data-id=\"3513095\" data-element_type=\"column\" data-e-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-99a0237 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99a0237\" data-element_type=\"section\" data-e-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-c5ba6bb\" data-id=\"c5ba6bb\" data-element_type=\"column\" data-e-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-eb62594\" data-id=\"eb62594\" data-element_type=\"column\" data-e-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-451e983 elementor-widget elementor-widget-text-editor\" data-id=\"451e983\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><p style=\"text-align: center;\"><span style=\"color: #ff0000;\"><strong><em>Note au lecteur :<\/em> Ce montant est le socle de base obligatoire, mais il ne refl\u00e8te pas encore le co\u00fbt global.<\/strong><\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-fd432bc\" data-id=\"fd432bc\" data-element_type=\"column\" data-e-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-c2f4c6e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2f4c6e\" data-element_type=\"section\" data-e-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-af87592\" data-id=\"af87592\" data-element_type=\"column\" data-e-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-598855a elementor-widget elementor-widget-heading\" data-id=\"598855a\" data-element_type=\"widget\" data-e-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\">Les \"co\u00fbts cach\u00e9s\" obligatoires \u00e0 ne pas oublier<\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fab058b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fab058b\" data-element_type=\"section\" data-e-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-7657824\" data-id=\"7657824\" data-element_type=\"column\" data-e-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-d2ced39\" data-id=\"d2ced39\" data-element_type=\"column\" data-e-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-be4aa43 elementor-widget elementor-widget-text-editor\" data-id=\"be4aa43\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><ul><li><strong>La mutuelle d&rsquo;entreprise et la pr\u00e9voyance<\/strong><ul><li>L&#8217;employeur a l&rsquo;obligation de prendre en charge au moins 50 % de la mutuelle sant\u00e9 des salari\u00e9s (compter environ 30 \u00e0 50 \u20ac\/mois en plus pour l&#8217;employeur).<\/li><\/ul><\/li><\/ul><ul><li><strong>Les frais de transport<\/strong><ul><li>Remboursement obligatoire de 50 % des abonnements aux transports publics.<\/li><\/ul><\/li><\/ul><ul><li><strong>La m\u00e9decine du travail et les co\u00fbts indirects<\/strong><ul><li>Frais d&rsquo;adh\u00e9sion au service de sant\u00e9 au travail et possible co\u00fbts de recrutement et installation du poste de travail (mat\u00e9riel, logiciels).<\/li><\/ul><\/li><\/ul><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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1b7f2e1\" data-id=\"1b7f2e1\" data-element_type=\"column\" data-e-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-7fb8fec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fb8fec\" data-element_type=\"section\" data-e-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-21f0bd7\" data-id=\"21f0bd7\" data-element_type=\"column\" data-e-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-398d17b elementor-widget elementor-widget-heading\" data-id=\"398d17b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conclusion :<\/h3>\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-8380436 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8380436\" data-element_type=\"section\" data-e-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-6b919c2\" data-id=\"6b919c2\" data-element_type=\"column\" data-e-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-57e62df\" data-id=\"57e62df\" data-element_type=\"column\" data-e-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-0a081b2 elementor-widget elementor-widget-text-editor\" data-id=\"0a081b2\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><p>Anticiper le co\u00fbt d&rsquo;un salari\u00e9 au SMIC ne s&rsquo;arr\u00eate pas \u00e0 une simple multiplication. Les r\u00e9formes incessantes des taux de cotisations et le gel du SMIC de r\u00e9f\u00e9rence RGDU font de la gestion de la paie un exercice \u00e0 haut risque pour un chef d&rsquo;entreprise. Une simple erreur de param\u00e9trage peut d\u00e9clencher un redressement Urssaf.<\/p><p>\u00a0<\/p><p style=\"text-align: center;\"><strong>Le co\u00fbt de l&rsquo;externalisation de la paie chez <a href=\"https:\/\/www.lafoliedespapiers.com\/externaliser-la-paie.php\" target=\"_blank\" rel=\"noopener\">La Folie des Papiers 100% Paie<\/a> vaut-il le coup de prendre le risque ?<\/strong><\/p><p>\u00a0<\/p><p style=\"text-align: center;\">\ud83d\udca1 <strong>Besoin de simuler un projet d&#8217;embauche pr\u00e9cis (CDD, alternance, temps partiel) ?<\/strong><\/p><p style=\"text-align: center;\"><a href=\"https:\/\/www.lafoliedespapiers.com\/contact.php\" target=\"_blank\" rel=\"noopener\"><strong>\ud83d\udcac Contactez nos experts paie pour obtenir un devis gratuit en 2 minutes.<\/strong><\/a><\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b693609\" data-id=\"b693609\" data-element_type=\"column\" data-e-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-7195458 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7195458\" data-element_type=\"section\" data-e-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-88657ea\" data-id=\"88657ea\" data-element_type=\"column\" data-e-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-5e35779\" data-id=\"5e35779\" data-element_type=\"column\" data-e-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-071d4e1 elementor-widget elementor-widget-text-editor\" data-id=\"071d4e1\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><h4>FAQ \u2013 Premier recrutement &amp; co\u00fbt d\u2019un salari\u00e9 au SMIC (TPE\/PME)<\/h4><p><strong>1. Quelles sont les formalit\u00e9s obligatoires avant d\u2019embaucher son premier salari\u00e9 ?<\/strong> Avant le premier recrutement, l\u2019employeur doit effectuer la DPAE aupr\u00e8s de l\u2019URSSAF, r\u00e9diger et faire signer le contrat de travail, adh\u00e9rer \u00e0 la m\u00e9decine du travail, \u00e0 une caisse de retraite compl\u00e9mentaire et de pr\u00e9voyance si obligatoire et mettre en place une mutuelle d\u2019entreprise.<\/p><p><strong>2. Quand doit \u00eatre r\u00e9alis\u00e9e la DPAE pour un premier salari\u00e9 ?<\/strong> La DPAE doit \u00eatre transmise \u00e0 l\u2019URSSAF au plus t\u00f4t 8 jours avant l\u2019embauche et au plus tard le jour de l\u2019arriv\u00e9e du salari\u00e9, avant qu\u2019il ne commence \u00e0 travailler.<\/p><p><strong>3. Quelles mentions sont indispensables dans le contrat de travail ?<\/strong> Le contrat doit pr\u00e9ciser la r\u00e9mun\u00e9ration, les missions, la dur\u00e9e du travail, la convention collective applicable, la p\u00e9riode d\u2019essai, le lieu de travail et le type de contrat (CDI, CDD, temps plein, temps partiel\u2026).<\/p><p><strong>4. Que doit faire l\u2019employeur le jour d\u2019arriv\u00e9e du salari\u00e9 ?<\/strong> Le jour J, l\u2019employeur doit inscrire le salari\u00e9 sur le Registre Unique du Personnel, collecter les pi\u00e8ces justificatives si pas d\u00e9j\u00e0 fait (pi\u00e8ce d\u2019identit\u00e9, carte Vitale, RIB, justificatifs sp\u00e9cifiques) et s\u2019assurer du respect des obligations d\u2019accueil et de s\u00e9curit\u00e9.<\/p><p><strong>5. Quelles sont les principales \u00e9tapes pour \u00e9tablir un premier bulletin de paie ?<\/strong> L\u2019employeur doit v\u00e9rifier les variables de paie (prorata en cas d\u2019arriv\u00e9e en cours de mois, heures suppl\u00e9mentaires, absences), calculer les cotisations sociales et le pr\u00e9l\u00e8vement \u00e0 la source, puis transmettre la DSN dans les d\u00e9lais.<\/p><p><strong>6. Combien co\u00fbte un salari\u00e9 au SMIC en 2026 pour une TPE\/PME ?<\/strong> Pour un salari\u00e9 au SMIC \u00e0 35 h, le salaire brut est d\u2019environ 1\u202f867,06 \u20ac par mois. Apr\u00e8s application de la RGDU, le co\u00fbt r\u00e9el employeur (salaire charg\u00e9) tourne autour de 1\u202f970 \u20ac par mois, soit environ 23\u202f640 \u20ac par an, hors pr\u00e9voyance, mutuelle, transport et autres co\u00fbts annexes.<\/p><p><strong>7. Quels sont les \u201cco\u00fbts cach\u00e9s\u201d \u00e0 ne pas oublier lors d\u2019un premier recrutement ?<\/strong> En plus du salaire charg\u00e9, il faut int\u00e9grer la pr\u00e9voyance, la mutuelle obligatoire (au moins 50 % \u00e0 la charge de l\u2019employeur), le remboursement de 50 % des abonnements de transport, les frais de m\u00e9decine du travail, ainsi que les co\u00fbts \u00e9ventuels de recrutement et de mise en place du poste de travail.<\/p><p>\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-caeecfb\" data-id=\"caeecfb\" data-element_type=\"column\" data-e-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-48a8827 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48a8827\" data-element_type=\"section\" data-e-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-25 elementor-top-column elementor-element elementor-element-7a0b568\" data-id=\"7a0b568\" data-element_type=\"column\" data-e-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-eddfdbe elementor-widget elementor-widget-image\" data-id=\"eddfdbe\" data-element_type=\"widget\" data-e-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 decoding=\"async\" width=\"100\" height=\"100\" 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elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d0fc83 elementor-widget elementor-widget-text-editor\" data-id=\"0d0fc83\" data-element_type=\"widget\" data-e-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><strong><em>Auteur\u00a0: <a href=\"http:\/\/www.lafoliedespapiers.com\/\" target=\"_blank\" rel=\"noopener\">La Folie Des Papiers 100% Paie<\/a><\/em><\/strong><\/p><p><strong><em>Prestataire sp\u00e9cialis\u00e9 dans la paie<\/em><\/strong><\/p><p><em><strong><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><\/strong><\/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-25 elementor-top-column elementor-element elementor-element-713fff6\" data-id=\"713fff6\" data-element_type=\"column\" data-e-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-6aef1e9 elementor-widget elementor-widget-text-editor\" data-id=\"6aef1e9\" data-element_type=\"widget\" data-e-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><strong><em>Externalisation de la paie (TPE\/PME et cabinets d&rsquo;Expertise Comptable)<\/em><\/strong><\/p><p><strong><em>Logiciel de paie en ligne (<\/em><em>Silae Paie et RH)<\/em><\/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<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-5e8fbfb\" data-id=\"5e8fbfb\" data-element_type=\"column\" data-e-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-83b27f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83b27f1\" data-element_type=\"section\" data-e-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-e703129\" data-id=\"e703129\" data-element_type=\"column\" data-e-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-beb38dd\" data-id=\"beb38dd\" data-element_type=\"column\" data-e-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-5137189 elementor-widget elementor-widget-text-editor\" data-id=\"5137189\" data-element_type=\"widget\" data-e-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><strong>Besoin d\u2019aide pour votre paie ? <a href=\"https:\/\/www.lafoliedespapiers.com\/contact.php\" target=\"_blank\" rel=\"noopener\">Demandez un devis gratuit.<\/a><\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5a214bb\" data-id=\"5a214bb\" data-element_type=\"column\" data-e-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-ecd9da8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ecd9da8\" data-element_type=\"section\" data-e-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-0ebfe95\" data-id=\"0ebfe95\" data-element_type=\"column\" data-e-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-df89931\" data-id=\"df89931\" data-element_type=\"column\" data-e-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-a75b755 elementor-widget elementor-widget-text-editor\" data-id=\"a75b755\" data-element_type=\"widget\" data-e-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>\u00a0<\/p><p><strong>\u00c0 lire aussi sur La\u202fFolie\u202fdes\u202fPapiers<\/strong><\/p><ul role=\"list\"><li><p><a href=\"https:\/\/www.lafoliedespapiers.com\/conseils\/embauche-jeunes-ete-tpe-pme\/\" target=\"_blank\" rel=\"noopener\"><strong>Job d&rsquo;\u00e9t\u00e9 : l&#8217;embauche des jeunes<\/strong><\/a><\/p><\/li><li><p><a href=\"https:\/\/www.lafoliedespapiers.com\/conseils\/prime-transport-2026-carburant-salaries\/\" target=\"_blank\" rel=\"noopener\"><strong>La prime transport 2026<\/strong>\u202f: obligations et exon\u00e9rations<\/a><\/p><\/li><li><p><a href=\"https:\/\/www.lafoliedespapiers.com\/conseils\/journee-solidarite-2026-salaries\/\" target=\"_blank\" rel=\"noopener\"><strong>La journ\u00e9e de solidarit\u00e9<\/strong><\/a>\u202f: ce qu\u2019il faut savoir<\/p><\/li><li><p><a href=\"https:\/\/www.lafoliedespapiers.com\/conseils\/smic-plafond-et-cotisations-les-changements-2026\/\" target=\"_blank\" rel=\"noopener\"><strong>SMIC, plafond et cotisations, les changements en 2026<\/strong><\/a><\/p><\/li><li><p><a href=\"https:\/\/www.lafoliedespapiers.com\/conseils\/rupture-conventionnelle-regime-social-et-fiscal-de-lindemnite-de-rupture\/\" target=\"_blank\" rel=\"noopener\"><strong>La rupture conventionnelle : changements en 2026<\/strong><\/a><\/p><\/li><\/ul>\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-7b123ee\" data-id=\"7b123ee\" data-element_type=\"column\" data-e-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>Le guide ultime du premier recrutement : Check-list des formalit\u00e9s de la DPAE au premier bulletin Embaucher votre tout premier salari\u00e9 est une \u00e9tape majeure. C\u2019est le signe que votre entreprise grandit, se d\u00e9veloppe et franchit un cap. F\u00e9licitations ! Pourtant, pour beaucoup de dirigeants de TPE et PME, ce moment de croissance s&rsquo;accompagne d\u2019une [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3313,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_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","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[99],"tags":[240,269,267,268,277,271,265,275,149,266,273,274,272,264,276,270],"class_list":["post-3312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-paie","tag-bulletin-de-paie","tag-charges-patronales","tag-contrat-de-travail","tag-cout-salarie-smic","tag-creation-dentreprise","tag-dsn-mensuelle","tag-embauche-salarie-tpe-pme","tag-expert-paie-pme","tag-externalisation-paie","tag-formalites-dpae","tag-gestion-rh-tpe-pme","tag-logiciel-de-paie-silae","tag-obligations-employeur","tag-premier-recrutement","tag-premier-salarie-entreprise","tag-rgdu-2026"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Premier recrutement TPE : Formalit\u00e9s et co\u00fbt r\u00e9el du SMIC en 2026.<\/title>\n<meta name=\"description\" content=\"Vous embauchez votre 1er salari\u00e9 ? 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