Entreprises de moins de 11 salariés ou inscrites au répertoire des métiers
Sont prises en charge par l’État les cotisations sociales patronales – à l’exclusion de celles dues au titre des accidents du travail et des maladies professionnelles – et salariales obligatoires d’origine légale ou conventionnelle (y compris la CSG-CRDS).
Les cotisations restant dues sont notamment la cotisation accidents du travail et maladies professionnelles (et le cas échéant, la cotisation supplémentaire accidents du travail), ainsi que la cotisation de retraite complémentaire si elle dépasse le taux minimal obligatoire et les cotisations éventuelles de prévoyance complémentaire.
Entreprises dont l’effectif est supérieur ou égal à 11 salariés et non inscrites au répertoire des métiers
Cotisations salariales
L’exonération porte sur l’ensemble des cotisations légales et conventionnelles : Sécurité sociale, assurance-chômage et retraite complémentaire (à hauteur du taux minimum obligatoire), CSG et CRDS.
Cotisations patronales
L’exonération porte sur les cotisations d’assurance sociale : maladie, maternité, invalidité, décès, vieillesse et allocations familiales.
Les cotisations restant dues sont notamment les cotisations Fnal, versement transport, assurance-chômage, AGS, AGFF, contribution solidarité autonomie, accidents du travail, retraite complémentaire ainsi que la contribution au financement des organisations syndicales.
Salarié | Employeur | |
---|---|---|
Cotisation Logement – Fnal – Employeur de moins de 20 salariés – Employeur de 20 salariés et plus |
– |
0,10 % 0,50 % |
Accidents du travail | – | Variable |
Cotisation d’assurance-chômage | – | 4,05 % |
Cotisation AGS | – | 0,15 % |
Retraite complémentaire | – | 4,65 % (1) |
Cotisation AGFF | – | 1,20 % |
Contribution solidarité autonomie | – | 0,30 % |
Contribution au financement des organisations syndicales | – | 0,016 % |
Versement transport | – | Variable |
(1) Taux minimum obligatoire pour une répartition du taux global correspondant à 60 % pour l’employeur et 40 % pour le salarié. |
Base forfaitaire des cotisations
Les cotisations restant dues sont prélevées sur une assiette forfaitaire calculée sur la base du pourcentage du Smic (en vigueur au 1er janvier) correspondant au semestre d’apprentissage diminué de 11 points soit :
Salaire (en % du Smic) | Assiette mensuelle des cotisations | |
en % du Smic | en euros (€) (2) | |
25 % | 14 % | 210 |
37 % | 26 % | 390 |
40 % | 29 % | 435 |
41 % | 30 % | 450 |
49 % | 38 % | 569 |
52 % | 41 % | 614 |
53 % | 42 % | 629 |
56 % | 45 % | 674 |
61 % | 50 % | 749 |
64 % | 53 % | 794 |
65 % | 54 % | 809 |
68 % | 57 % | 854 |
76 % | 65 % | 974 |
78 % | 67 % | 1 004 |
80 % | 69 % | 1 034 |
93 % | 82 % | 1 229 |
(1) L’assiette des cotisations est établie en pourcentage du Smic (base 151,67 heures) en vigueur au 01/01/2018 (9,88 € / heure). * Calculé par nos soins. |
Rémunération des apprentis
La rémunération des apprentis est fixée en pourcentage du Smic en fonction de l’âge de l’apprenti, de l’année d’apprentissage et du niveau du diplôme préparé.
% Smic | en euros | % Smic | en euros | % Smic | en euros | |
---|---|---|---|---|---|---|
Age | 1re année | 2e année | 3e année | |||
Moins de 18 ans | 25 % | 2,47 | 37 % | 3,66 | 53 % | 5,24 |
De 18 à 20 ans | 41 % | 4,05 | 49 % | 4,84 | 65 % | 6,42 |
21 ans et plus (1) | 53 % | 5,24 | 61 % | 6,03 | 78 % | 7,71 |
* Calculé par nos soins (1) % du Smic ou du salaire minimum conventionnel correspondant à l’emploi occupé s’il est plus favorable. |
% Smic | en euros | % Smic | en euros | % Smic | en euros | |
---|---|---|---|---|---|---|
Age | 1re année | 2e année | 3e année | |||
Moins de 18 ans | 25 % | 374,62 | 37 % | 554,44 | 53 % | 794,20 |
De 18 à 20 ans | 41 % | 614,38 | 49 % | 734,26 | 65 % | 974,02 |
21 ans et plus (1) | 53 % | 794,20 | 61 % | 914,08 | 78 % | 1 168,83 |
* Calculée par nos soins (1) % du Smic ou du salaire minimum conventionnel correspondant à l’emploi occupé s’il est plus favorable. |
generic cialis india cialis 20mg for sale buy ed pills canada
purchase absorica pills oral azithromycin zithromax 250mg pill
order azithromycin generic azithromycin 250mg tablet brand neurontin 800mg
order furosemide sale vibra-tabs usa buy albuterol pills for sale
ramipril 5mg ca buy amaryl 4mg online cheap buy etoricoxib pill
order levitra without prescription order hydroxychloroquine 400mg without prescription plaquenil pill
buy asacol online cheap buy generic mesalamine online buy generic irbesartan for sale
buy vardenafil pill purchase hydroxychloroquine for sale buy cheap generic hydroxychloroquine
benicar 10mg usa buy calan medication order depakote generic
buy generic temovate over the counter temovate without prescription order amiodarone 100mg for sale
buy cheap generic digoxin molnunat 200mg sale buy molnunat
buy naprosyn 250mg pills cheap omnicef 300mg buy prevacid 30mg
order coreg online buy chloroquine 250mg without prescription chloroquine order online
order proventil 100mcg generic buy proventil order phenazopyridine pills
buy montelukast paypal order amantadine 100mg for sale brand avlosulfon 100 mg
purchase baricitinib pill glucophage 1000mg pill order atorvastatin 40mg sale
buy nifedipine no prescription cost allegra 180mg fexofenadine 180mg ca
amlodipine brand order lisinopril pill order omeprazole 20mg
buy diltiazem 180mg generic order zyloprim 300mg online purchase zyloprim generic
buy lopressor 50mg sale medrol 4 mg otc buy cheap methylprednisolone
cost crestor zetia 10mg ca buy motilium generic
how to get aristocort without a prescription order desloratadine generic buy loratadine medication
purchase ampicillin flagyl cheap buy metronidazole 400mg
order toradol 10mg online buy toradol pills for sale buy inderal 10mg online cheap
order bactrim 480mg cephalexin price buy clindamycin cheap
order plavix 150mg online order clopidogrel 75mg buy warfarin 5mg
how to get erythromycin without a prescription cost fildena order tamoxifen 20mg
reglan 20mg us buy cozaar 50mg for sale nexium 20mg capsules
order avodart 0.5mg without prescription buy mobic pill meloxicam 7.5mg uk
buy methocarbamol generic sildenafil 100mg pill suhagra online
purchase celebrex online cheap buy tamsulosin 0.4mg generic buy ondansetron paypal
sildenafil 100mg sale sildenafil tablets how to get estradiol without a prescription
spironolactone 25mg ca simvastatin 10mg drug order valacyclovir 500mg pills
buy lamotrigine cost vermox 100mg cost minipress 1mg
buy finasteride 1mg online cheap buy finasteride medication order sildenafil 100mg without prescription
purchase tadalafil generic order viagra online cheap viagra next day delivery
viagra cialis canadian cialis online pharmacy buy pills for erectile dysfunction
buy tadacip 10mg online purchase indocin capsule indocin capsule
purchase terbinafine generic buy terbinafine generic trimox online order
buy depakote 250mg generic buy divalproex 500mg isosorbide 20mg for sale
buy azathioprine 50mg online generic azathioprine micardis for sale
buy antivert pill cheap tiotropium bromide minocycline 50mg sale
order molnupiravir 200 mg without prescription buy naproxen 250mg generic cheap cefdinir 300mg
buy prevacid 30mg online cost prevacid 15mg protonix 20mg uk
best ed pills online order generic viagra cheap sildenafil 100mg
phenazopyridine 200 mg tablet buy symmetrel tablets order amantadine for sale
best natural ed pills cialis 5mg generic tadalafil over the counter
dapsone 100 mg without prescription dapsone 100 mg uk perindopril 4mg brand
otc ed pills buy cialis 5mg tadalafil 20mg
allegra 120mg generic buy glimepiride medication buy generic amaryl
buy arcoxia 120mg pill buy asacol generic astelin 10 ml sprayers
oral terazosin order hytrin pills brand cialis 20mg
purchase irbesartan online order irbesartan 150mg online cheap buy buspar tablets
buy albendazole no prescription abilify online buy provera 10mg sale
buy amiodarone 200mg generic buy dilantin no prescription order dilantin 100mg online cheap
order praziquantel sale order cyproheptadine for sale periactin 4mg us
ditropan 2.5mg cost buy generic ditropan 2.5mg purchase alendronate sale
buy fluvoxamine tablets buy ketoconazole 200 mg without prescription buy cymbalta generic
nitrofurantoin 100mg ca order ibuprofen without prescription order nortriptyline 25mg generic
cheap glipizide 10mg cheap glucotrol 5mg betnovate ca
buy generic anafranil 50mg anafranil 25mg brand order progesterone 200mg generic
buy generic tinidazole 300mg tindamax 300mg uk buy bystolic 5mg generic
tacrolimus 1mg ca cheap remeron 30mg purchase requip pills
buy valsartan tablets purchase valsartan for sale combivent order
order generic rocaltrol buy tricor 200mg online cheap order fenofibrate 160mg online
dexamethasone medication purchase zyvox sale starlix sale
buy trileptal paypal purchase oxcarbazepine brand ursodiol 300mg
captopril pills capoten 120mg us carbamazepine 200mg pill
buy cheap generic zyban generic strattera 10mg order strattera generic
ciprofloxacin pills buy duricef 500mg sale cefadroxil brand
buy lamivudine without a prescription purchase zidovudine sale cheap accupril 10 mg
frumil 5 mg pills buy adapalene online cheap purchase zovirax cream
buy sarafem 20mg pills buy femara 2.5mg pill femara usa
order valaciclovir 500mg for sale ofloxacin uk buy ofloxacin sale
buy zebeta 10mg terramycin generic oxytetracycline 250 mg generic
buy keppra cheap tobra 10mg canada viagra for men
cefpodoxime 200mg canada vantin 200mg canada flixotide nasal spray
ketotifen buy online purchase imipramine for sale buy tofranil 75mg sale
acarbose online buy order fulvicin 250mg online cheap buy fulvicin sale
buy dipyridamole 100mg pill order pravachol 20mg sale pravastatin online order
buy generic fludrocortisone fludrocortisone order online buy loperamide 2mg generic
how to buy prasugrel buy chlorpromazine without prescription tolterodine 1mg over the counter
buy cheap ferrous sulfate buy actonel 35 mg sale sotalol 40mg pill
purchase vasotec online enalapril 5mg price buy lactulose bottles
order betahistine 16mg pills buy haldol paypal order benemid 500mg
buy prilosec for sale generic montelukast 10mg metoprolol 100mg brand
telmisartan canada hydroxychloroquine 400mg canada molnunat for sale
cenforce 100mg pill buy chloroquine tablets chloroquine us
cefdinir drug purchase cefdinir pills buy prevacid 15mg online cheap
lipitor 80mg usa buy norvasc 5mg pill amlodipine 10mg drug
protonix pill generic phenazopyridine 200 mg order phenazopyridine 200mg generic
casino moons online casino purchase acticlate generic order ventolin 2mg online cheap
buy amantadine 100mg pills tenormin online order avlosulfon 100 mg online
fda medrol oral aristocort 4mg cheap aristocort
levitra 10mg uk tizanidine 2mg us buy zanaflex pill
buy cheap coversum purchase allegra online buy fexofenadine 120mg pill
claritin drug generic dapoxetine 90mg oral dapoxetine
buy glimepiride 1mg pills buy amaryl generic buy generic arcoxia online
alendronate 70mg price oral alendronate 35mg purchase macrodantin
inderal us nurofen uk buy clopidogrel without a prescription
orlistat 120mg cheap diltiazem tablet diltiazem 180mg cost
order astelin 10ml nasal spray avapro 300mg oral cheap avapro 300mg
buy allopurinol 300mg pill zyloprim brand buy crestor generic
buspin brand amiodarone 200mg for sale order amiodarone 100mg for sale
order domperidone generic motilium 10mg sale buy sumycin generic
essay helper pay for assignments australia letter writing services
sildenafil for sale online sildenafil citrate brand estradiol 2mg
brand tretinoin cream tadalafil order online stendra us
tadalafil 10mg pills tadalafil 10mg ca indocin pills
brand terbinafine 250mg generic terbinafine 250mg best poker online real money
write my term paper writing dissertation suprax 200mg drug
buy amoxicillin 500mg order anastrozole for sale clarithromycin 250mg brand
brand catapres 0.1mg order spiriva 9 mcg pills buy tiotropium bromide 9 mcg pill
order letrozole 2.5 mg for sale abilify 20mg oral buy aripiprazole generic
periactin 4mg ca fluvoxamine where to buy brand ketoconazole 200mg
order duloxetine 40mg online order modafinil 200mg without prescription buy provigil pills
purchase phenergan pills stromectol 3mg uk cheap stromectol
prednisone 5mg pill purchase amoxicillin generic order amoxicillin 250mg for sale
best instant heartburn relief can you drink hydrochloric acid best home remedy for flatulence
purchase zithromax pill gabapentin 600mg tablet cheap gabapentin online
furosemide brand purchase doxycycline buy generic ventolin online
brand augmentin where to buy clomid without a prescription buy generic clomid over the counter
order starlix 120mg pill order generic captopril order atacand generic
levitra 10mg sale plaquenil pills plaquenil order online
cenforce 100mg canada glucophage 1000mg pill buy glycomet without prescription
order generic omeprazole 10mg metoprolol 100mg for sale tenormin without prescription
order cabergoline 0.25mg generic buy generic loratadine online buy dapoxetine pills
methylprednisolone tablet aristocort 4mg brand desloratadine buy online
buy nootropil generic brand nootropil anafranil 50mg for sale
buy generic zovirax order rosuvastatin for sale rosuvastatin pills
where can i buy itraconazole sporanox over the counter buy generic tindamax for sale
zetia online order buy domperidone without a prescription sumycin 500mg for sale
purchase zyprexa diovan generic valsartan ca
cyclobenzaprine 15mg canada buy ketorolac pill cost toradol
buy colcrys sale brand colchicine 0.5mg methotrexate 5mg drug
dermatologist specializes in acne generic retin medicine that keeps pimples oral
what is allergy medicine called order azelastine 10ml sprayers major brand allergy pills
medicine that helps with puking cost ciprofloxacin 1000mg
sleep prescription online phenergan 25mg tablet
prescription antacid medication list order retrovir 300 mg generic
purchase accutane pill isotretinoin 10mg without prescription oral isotretinoin 40mg
amoxicillin tablets buy amoxil generic where can i buy amoxicillin
purchase zithromax online buy zithromax without a prescription azithromycin 250mg pill
gabapentin 800mg generic buy neurontin 100mg online cheap
buy lasix 40mg online purchase lasix pill
how to buy prednisolone buy prednisolone 5mg for sale cheap omnacortil
amoxil ca cheap amoxil sale buy generic amoxil 250mg
purchase vibra-tabs generic acticlate without prescription
buy albuterol 2mg online cheap buy generic albuterol 2mg albuterol pills
levoxyl canada synthroid for sale how to get levothyroxine without a prescription
vardenafil 20mg uk brand vardenafil 10mg
serophene ca order clomiphene 100mg generic cost clomiphene
tizanidine 2mg pills buy generic zanaflex online buy tizanidine generic
order deltasone 20mg pills prednisone for sale online buy prednisone 40mg generic
brand semaglutide semaglutide generic semaglutide 14 mg cheap
purchase absorica online cheap accutane 20mg price generic accutane 10mg
buy albuterol pill ventolin 4mg cheap albuterol inhalator canada
brand amoxicillin cheap amoxicillin 250mg order amoxil 500mg generic
buy augmentin 625mg pills clavulanate generic buy generic augmentin 1000mg
purchase zithromax online buy zithromax 500mg without prescription order azithromycin 500mg pills
prednisolone 10mg brand buy omnacortil 40mg online cheap prednisolone 40mg canada
order serophene for sale clomiphene 50mg ca clomid 100mg generic
generic neurontin gabapentin online gabapentin 100mg oral
viagra 50mg viagra 50mg cheap sildenafil next day
buy generic lasix online purchase furosemide for sale buy furosemide no prescription
order rybelsus 14mg without prescription buy semaglutide 14mg for sale buy semaglutide 14 mg without prescription
order vardenafil generic vardenafil 10mg oral levitra ca
gambling addiction no deposit bonus codes online poker sites
pregabalin 75mg cheap lyrica over the counter lyrica pills
hydroxychloroquine without prescription buy hydroxychloroquine 400mg online buy plaquenil 400mg pills
buy triamcinolone 4mg for sale purchase aristocort pill order generic aristocort 4mg
tadalafil dosage tadalafil for sale cost cialis 10mg
order desloratadine online cheap buy cheap generic clarinex order clarinex 5mg pills
order claritin 10mg online cheap brand claritin buy loratadine generic
generic chloroquine 250mg buy aralen 250mg pill aralen cost
buy dapoxetine 30mg for sale buy misoprostol 200mcg online cheap buy misoprostol 200mcg sale
order metformin 500mg online cheap purchase metformin buy glycomet 500mg generic
lipitor 10mg brand order atorvastatin 80mg buy atorvastatin 20mg generic
buy amlodipine generic buy norvasc pill amlodipine ca
order zestril 5mg pill prinivil without prescription zestril 10mg cheap
buy omeprazole pills order omeprazole 10mg without prescription buy prilosec 20mg without prescription
domperidone 10mg pills order generic tetracycline 500mg buy sumycin 500mg
metoprolol 50mg for sale buy metoprolol tablets purchase metoprolol pills
buy atenolol online atenolol 100mg for sale buy tenormin pills
buy generic methylprednisolone methylprednisolone 16 mg oral methylprednisolone oral
pay for assignment help me write a research paper buying a research paper for college
order generic mobic 7.5mg order celecoxib 200mg without prescription purchase celecoxib generic
metoclopramide 20mg without prescription maxolon usa order cozaar without prescription
flomax drug buy celecoxib online cheap celebrex 100mg brand
purchase simvastatin without prescription buy generic zocor 10mg buy valacyclovir 500mg generic
buy avodart 0.5mg without prescription avodart pills ranitidine 150mg tablet
brand acillin penicillin order how to buy amoxicillin
purchase finpecia for sale order proscar 5mg generic fluconazole 200mg ca
cipro over the counter – purchase cephalexin pill augmentin over the counter
buy ciprofloxacin pill – cost cipro 500mg augmentin 625mg for sale
where to buy ciprofloxacin without a prescription – chloramphenicol for sale online purchase erythromycin sale
ivermectin 3mg pills for humans – ciprofloxacin 500mg tablet tetracycline 250mg pill
valacyclovir 500mg cost – diltiazem cheap order zovirax 800mg sale
No matter if some one searches for his essential thing, so he/she wants to be available that in detail, so that thing is maintained over here.
oral acillin ampicillin online buy amoxicillin tablets
order flagyl 200mg online – order zithromax 250mg for sale buy azithromycin pill
furosemide 100mg brand – buy medex pill buy capoten sale
glucophage 1000mg generic – glucophage usa order lincomycin 500mg
order zidovudine for sale – allopurinol cost allopurinol order
clozaril 50mg ca – ramipril 10mg drug purchase famotidine pill