| Base | Salarié | Employeur | |
|---|---|---|---|
| Employeurs de moins de 50 salariés | Tranche A (2) | – | 0,10 % |
| Employeurs de 50 salariés et plus | Totalité | – | 0,50 % |
| (1) Taux applicables depuis le 1er janvier 2020 (2) La tranche A correspond au plafond mensuel de la Sécurité sociale. |
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