Depuis le 1er janvier 2014, le taux de la cotisation d’allocations familiales applicable sur les salaires est fixé à 5,25 % quel que soit le niveau de rémunération.
Bonne nouvelle, à partir du 1er janvier 2015, ce taux sera abaissé à 3,45 % pour les rémunérations annuelles inférieures ou égales à 1,6 fois le Smic.
Pour mémoire, si l’on prend en compte le montant brut du Smic 2014, une rémunération de 1,6 Smic correspond à environ 27 750 € par an.
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