La garantie minimale de points (GMP) est une cotisation qui permet aux cadres dont le salaire n’atteint pas le plafond de la Sécurité sociale (ou est légèrement supérieur) d’obtenir au moins 120 points de retraite complémentaire par an.
Les partenaires sociaux viennent de fixer le montant annuel de cette cotisation à 795,12 € pour 2013 (au lieu de 787,68 € pour 2012), soit 66,26 € par mois (41,13 € à la charge de l’employeur et 25,13 € à la charge du salarié).
Quant au salaire annuel charnière, en deçà duquel la GMP joue, il a été fixé à 40 948,70 €, soit 3 412,39 € par mois.
Attention : la revalorisation de la cotisation GMP est applicable rétroactivement à compter du 1er janvier 2013. Une régularisation devra donc, le cas échéant, être réalisée sur la prochaine feuille de paie des salariés.
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