Défiscalisation des heures supplémentaires, patience

Libérer les énergies, travailler plus pour gagner plus, plus de croissance pour plus de compétitivité, tels sont les objectifs affichés du président de la République et de son gouvernement.Pour ce faire, et concernant les agents publics, l’article 1er de la loi n° 2007-1223 du 21 août 2007 en faveur du travail, de l’emploi et du pouvoir d’achat (loi dite TEPA) a introduit un article 81quater au code général des impôts qui dispose notamment :

« Art. 81 quater. – I. – Sont exonérés de l’impôt sur le revenu :

[…]

« 5° Les éléments de rémunération versés aux agents publics titulaires ou non titulaires au titre, selon des modalités prévues par décret, des heures supplémentaires qu’ils réalisent ou du temps de travail additionnel effectif ; »

Le décret n° 2007-1380 du 24 septembre 2007 chargé d’appliquer justement l’article 1er de cette loi est-il applicable aux établissements publics de santé ? On aurait pu le croire dans la mesure où l’article 7 de ce décret charge et le ministre de la santé et celui de la fonction publique de l’exécution de ce texte.

Mais comme il est de tradition que les textes soient clairement rédigés, c’est une circulaire de la Direction de la sécurité sociale ((Circulaire DSS n° 5B/2007/358 du 1er octobre 2007 disponible sur le site www.securite-sociale.fr)) qui lève le doute en précisant la mise en oeuvre de la nouvelle législation entrée en vigueur le 1er octobre 2007 en ce qui concerne les réductions de cotisations sociales applicables aux heures supplémentaires, aux heures complémentaires dès lors qu’elles ne représentent pas plus du dixième du temps de travail habituel, ainsi qu’aux heures effectuées par les cadres sous convention de forfait annuel en jours qui peuvent désormais renoncer à un jour de repos au-delà du contingent de 218 jours.

La circulaire explicite :

– la réduction des cotisations salariales (modalités de calcul, imputation de la réduction des cotisations, règles de cumul) ;

– la déduction forfaitaire des cotisations patronales (modalités d’application, imputation de la déduction, règles de cumul, fin du dispositif dérogatoire pour les entreprises de 20 salariés au plus, application des règles de minimis à la majoration de déduction forfaitaire) ;

– la réforme du mode de calcul de la réduction générale des cotisations patronales dite « réduction Fillon » (nouvelles formules de calcul, détermination du Smic à prendre en compte, définition de la rémunération mensuelle brute hors heures supplémentaires et complémentaires prises en compte pour le calcul du coefficient) ;

– la définition des heures de travail entrant dans le champ des réduction proportionnelle et déduction forfaitaire de cotisations pour les salariés à temps plein et à temps partiel ;

– les conditions, limites et modalités de décompte des effectifs ;

– les informations à produire par l’employeur en cas de contrôle.

S’agissant des agents de l’État, des collectivités locales et des hôpitaux, également bénéficiaires du dispositif, un projet de décret doit être présenté cette semaine. Les services des ressources humaines des établissements publics de santé l’attendent avec impatience.


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