Bénéficiaires de l’exonération
Employeurs
Les employeurs relevant de la Mutualité sociale agricole (MSA) peuvent bénéficier de l’exonération de cotisations patronales en cas d’embauche de travailleurs occasionnels, à l’exception toutefois :
– des coopératives d’utilisation de matériel agricole (CUMA) ;
– des coopératives de transformation, conditionnement et commercialisation ;
– des entreprises paysagistes ;
– des structures exerçant des activités de tourisme à la ferme ;
– des entreprises de service (Crédit agricole, Groupama, caisses de MSA, groupements professionnels agricoles, Chambres d’agriculture…) ;
– des artisans ruraux ;
– des entreprises de travail temporaire ;
– des entreprises de travaux agricoles, ruraux et forestiers (ETARF).
Salariés
Pour que l’exonération de cotisations s’applique, il faut que les travailleurs occasionnels agricoles soient recrutés dans le cadre d’un contrat à durée déterminée à caractère saisonnier, d’un contrat d’usage, du contrat vendanges ou d’un contrat initiative emploi.
Sont aussi visés les contrats d’insertion conclus par une entreprise d’insertion ou une association intermédiaire ainsi que les contrats à durée indéterminée conclus entre un demandeur d’emploi inscrit depuis au moins 4 mois à Pôle emploi (1 mois en cas de licenciement) et un groupement d’employeurs.
De plus, le contrat de travail doit viser l’exécution de tâches temporaires liées au cycle de la production animale et végétale (culture, élevage, conchyliculture, pisciculture, activités de pêche maritime à pied professionnelle…), aux travaux forestiers ou aux activités de transformation, de conditionnement et de commercialisation de produits agricoles qui constituent le prolongement direct de l’acte de production et qui sont accomplies sous l’autorité d’un exploitant agricole.
Modalités de l’exonération
Cotisations concernées
Depuis le 1er janvier 2019 et jusqu’au 31 décembre 2022, les employeurs qui recrutent des travailleurs occasionnels ont droit à une exonération des cotisations et contributions suivantes : part patronale des cotisations dues aux titres des assurances sociales agricoles (maladie-maternité-invalidité-décès et vieillesse), des cotisations de retraite complémentaire obligatoire et de la contribution d’équilibre général, cotisation d’allocations familiales, contribution Fnal, contribution solidarité autonomie, contribution d’assurance chômage et fraction de la cotisation accidents du travail.
Au 1er janvier 2023, cette exonération de cotisations sera supprimée et, à la place, les employeurs appliqueront, sur la rémunération des travailleurs occasionnels, la réduction générale des cotisations patronales qui est accordée sur les salaires inférieurs à 1,6 Smic.
Calcul de l’exonération
L’exonération de cotisations est :
– totale sur les salaires mensuels bruts inférieurs ou égaux à 1,2 Smic, soit en 2021, à 1 865,50 € ;
– dégressive pour les salaires bruts dépassant 1,2 Smic et inférieurs à 1,6 Smic (2 487,33 € en 2021) ;
– nulle pour les rémunérations supérieures ou égales à 1,6 Smic.
Cumul avec d’autres exonérations
L’exonération de cotisations patronales pour les travailleurs occasionnels ne peut pas se cumuler avec une autre exonération totale ou partielle de cotisations, telle que la réduction générale des cotisations patronales qui est accordée sur les salaires inférieurs à 1,6 Smic.
Un employeur ne peut bénéficier de l’exonération de cotisations pour les travailleurs occasionnels que dans la limite de 119 jours ouvrés, consécutifs ou non, par année civile et par salarié. S’il emploie un travailleur occasionnel au-delà de cette durée maximale, il peut alors renoncer à l’application de cette exonération pour la période où elle s’est appliquée (les 119 premiers jours ouvrés) et demander, à la place, l’application de la réduction générale pour toute la période de travail du travailleur occasionnel (les 119 premiers jours ouvrés et les jours au-delà). À défaut de renonciation de la part de l’employeur, l’exonération de cotisations pour les travailleurs occasionnels s’applique dans la limite de 119 jours ouvrés et la réduction générale ne prend pas le relais pour les jours travaillés au-delà de cette période maximale.
Important : la demande de renonciation et de régularisation des cotisations de l’année 2020 doit avoir lieu le 31 mars 2021 au plus tard auprès de la MSA.
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