Défiscalisation des heures supplémentaires, patience récompensée

Par application de la loi n° 2007-1223 du 21 août 2007, le décret n° 2007-1430 du 4 octobre 2007 portant application aux agents publics de l’article 1er de ladite loi vient d’être publié. ((JORF n° 231 du 5 octobre 2007 page 16354 – texte n° 28.)) Les heures supplémentaires ou le temps de travail additionnel effectif effectués, à compter du 1er octobre 2007, par les agents publics titulaires ou non titulaires dans les trois fonctions publiques (d’État, territoriale et hospitalière) feront l’objet d’une exonération fiscale ((Art. 81 quater, I, 5° du code général des impôts.)) et d’une réduction de cotisations salariales. ((Art L. 241-17 du code de la sécurité sociale.))

Le taux de réduction de cotisations salariales est fixé à 21,5 %, dans la limite des taux de cotisations et contributions dont le fonctionnaire est redevable au titre de l’heure supplémentaire ou du temps supplémentaire effectif travaillé.

Concernant strictement la fonction publique hospitalière, entrent dans le champ d’application de l’exonération :

– D’une part, les indemnités d’intervention effectuées à l’occasion des astreintes en application des articles 20 à 25 du décret n° 2002-9 du 4 janvier 2002 modifié relatif au temps de travail et à l’organisation du travail dans les établissements mentionnés à l’article 2 de la loi n° 86-33 du 9 janvier 1986 portant dispositions statutaires relatives à la fonction publique hospitalière ;

– D’autre part, la rémunération du temps de travail excédant la durée normale des services des agents occupant des fonctions correspondant à un besoin permanent, impliquant un service à temps incomplet ainsi que la rémunération du temps de travail excédant la durée de travail des emplois à temps non complet ;

– Enfin, les éléments de rémunération des heures supplémentaires et du temps de travail additionnel effectif prévus par les dispositions des contrats des agents non titulaires de droit public.

Le décret précise que l’exonération fiscale et la réduction de cotisations salariales sont subordonnées à la mise en œuvre de moyens de contrôle permettant de comptabiliser les heures supplémentaires ou le temps de travail additionnel effectivement accomplis ainsi qu’à l’établissement par l’employeur d’un document indiquant le nombre d’heures supplémentaires ou complémentaires effectuées.

Ce faisant, ce texte aligne le régime de la fonction publique sur celui du secteur privé.


This Post Has 5 168 Comments

  1. Im grateful for the article post.Much thanks again. Really Cool.

  2. CEO Terbaik dit :

    Here are several of the web pages we advise for our visitors

  3. Well written articles like yours renews my faith in today as writers. You ave written information I can finally agree on and use. Thank you for sharing.

  4. check below, are some completely unrelated websites to ours, on the other hand, they’re most trustworthy sources that we use

  5. go to see dit :

    I think other web-site proprietors should take this site as an model, very clean and great user genial style and design, let alone the content. You are an expert in this topic!

  6. Mazel Tov to all the IPKats! It is your readers who should thank you for so much!You have contributed immeasurably to the quantity and quality of discourse on IP. And done so with flair, panache, wit and feline felicity that sets the standard for the purrfect blog.May you all have nine long, happy, healthy and wonderful blogging and real world lives and long keep us amused and informed.My very best regards,Howard

  7. Smack-dab what I was looking for-ty!

  8. to learn more dit :

    I value the blog post.Much thanks again. Great.

  9. always a huge fan of linking to bloggers that I really like but do not get quite a bit of link love from

  10. Now that youtube has become so big they have to start copyrighting EVERYTHING, which can be very annoying when the entire audio is erased for 30 sec. of a chorus or something playing in the background if you film in a cafe or something. Maybe this is why it is so slow uploading things, too?

  11. wonderful points altogether, you simply won a logo new reader. What may you recommend about your publish that you made a few days in the past? Any certain?

  12. Hello there Wranglerstar FamilyI came upon your videos via my searches on Timer Frame structures… I am currently working on an octagonal sauna… just sketches at this point as I do? not have a heated space (yet). My gf and I live just outside Beachburg, Ont… 10 acres, 26 free range chickens, 5 miniature goats, two new dogs and many many barn cats…

  13. Dylan Brown dit :

    Hello, I log on to your new stuff regularly. Your story-telling style is awesome, keep up the good work!

  14. I truly appreciate this blog article.Much thanks again.

  15. Lillian Baker dit :

    When I originally commented I appear to have clicked the -Notify me when new comments are added- checkbox aand from now on whenever a cojment is added I recieve foujr emails with the exact same comment. There hass to be a means you can remove me from that service? Thanks a lot!

  16. qqtube review dit :

    Wow, great article post.Really looking forward to read more. Really Cool.

  17. Google dit :

    Here are a number of the web-sites we suggest for our visitors.

  18. amor tantra dit :

    This blog is obviously cool as well as diverting. I have discovered helluva useful things out of this source. I ad love to visit it again soon. Cheers!

  19. driade dit :

    Wonderful blog! I found it while searching on Yahoo

  20. coffee table dit :

    Good post. I learn one thing more difficult on completely different blogs everyday. It’s going to all the time be stimulating to read content material from different writers and observe just a little something from their store. I’d desire to make use of some with the content material on my weblog whether you don’t mind. Natually I’ll offer you a link in your web blog. Thanks for sharing.

  21. Google dit :

    Just beneath, are numerous entirely not associated web-sites to ours, nonetheless, they may be surely really worth going over.

  22. you have brought up a very great details , regards for the post.

  23. very handful of web-sites that come about to become detailed below, from our point of view are undoubtedly very well really worth checking out

  24. free tech dit :

    very handful of web-sites that take place to be detailed below, from our point of view are undoubtedly properly really worth checking out

  25. electronics dit :

    You ave got an incredibly great layout for your blog i want it to use on my web-site as well

  26. Marie dit :

    Hello friends, good piece of writing and pleasant urging commented
    here, I am really enjoying by these.

  27. Porno video dit :

    This design is steller! You definitely know how to keep a reader amused. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Great job. I really loved what you had to say, and more than that, how you presented it. Too cool!|

  28. Celtics win the East, LeBron is denied AGAIN and then Boston gets humiliated in the Finals by OKC.If you’re gonna lose royally, lose in the Finals. That’s the only way a Lakers fan gets satisfaction from what’s left of the playoffs now.Bye.

  29. Google dit :

    That may be the end of this report. Right here you will uncover some web sites that we consider you will appreciate, just click the links.

  30. Berea fara hamei este ca Brasovul fara tipul de pe Republicii (cel cu abdomenele), fara indienii de pe Republicii, fara gaurile din buget din cauza CET, fara giratorii, fara lalelele din parcuri, fara P&P, fara batrana care vinde flori.

  31. Google dit :

    Here is an excellent Weblog You may Come across Exciting that we encourage you to visit.

  32. Porno video dit :

    you’re in reality a just right webmaster. The site loading speed is incredible. It sort of feels that you are doing any unique trick. Moreover, The contents are masterwork. you’ve performed a great activity in this matter!|

  33. Amelia Miller dit :

    Woah! I’m really digging the template/theme of this blog. It’s simple, yet effective. A lot of times it’s very difficult to get that « perfect balance » between superb usability and visual appeal. I must say that you’ve done a awesome job with this. Additionally, the blog loads super fast for me on Opera. Exceptional Blog!

  34. 92 10-10-11 spune: 1. ce monitor e? daca e lcd, el trebuie sa fie pe rezolutia nativa.2. cand se vede in ceata? se vede tot ecranul in ceata? sau doar parti? incearca sa intri intr-un joc si vezi daca si acolo e in ceata. te rog raspunde la fiecare intrebare ca sa imi pot face o idee mai clara. +68

  35. Carla disse:Infelismente as leis do nosso país é protecionista p/bandidos engravatados.Aqui ninguém é preso ou devolve oque roubou,muito pelo contrário,são recepcionados como heróis em aeroporto,são reeleitos e voltam a usufruir de todas as regalias pagas com nosso dinheiro.Dizer que não temos uma parcela de culpa nisto,não é verdade,temos sim,pois somos nós que elegemos esses crápulas.Pasmem!temos até ex-presidente defendendo estes.

  36. my brother has a gambling difficulty and he just burned a thousand bucks in 1 night-

  37. Com certeza Lucas, ele é além de lindo, gosta mesmo de Kylie e é tão gostoso.Gosto de Derek, mais gosto mais dele como um melhor amigo do que como namorado; Ele é quente e seus beijos são bons, mais não desperta em Kylie um amor, uma paixão, ardente.

  38. advertisers dit :

    Your mode of explaining the whole thing in this post is in fact good, every one be able to simply be aware of it, Thanks a lot.

  39. bike gear dit :

    into his role as head coach of the Pittsburgh click here to find out more did.

  40. like you wrote the book in it or something. I think that you can do with a

  41. I’ve recently started a web site, the information you provide on this website has helped me greatly. Thank you for all of your time & work.

  42. Matt Mackay dit :

    Great post. I was checking continuously this blog and I’m impressed! Extremely useful information particularly the last part I care for such information much. I was seeking this particular information for a long time. Thank you and best of luck.

  43. Amelia Walker dit :

    Very good info. Lucky me I ran across your blog by chance (stumbleupon). I’ve saved as a favorite for later!

  44. Penney dit :

    Its like you read my mind! You seem to understand a lot approximately this, such as you wrote
    the e-book in it or something. I believe that you could
    do with some % to force the message home a bit, but other
    than that, that is magnificent blog. A great read.
    I will certainly be back.

  45. I feel satisfied after reading that one.

  46. Thanks again for the article.Really thank you! Really Cool.

  47. Aw, this was an exceptionally nice post. Finding the time and actual effort to generate a very good article… but what can I say… I put things off a lot and never seem to get nearly anything done.|

  48. Lucio dit :

    I read this post completely on the topic of the comparison of most up-to-date and preceding technologies, it’s awesome article.

  49. pixie clothes dit :

    Very informative post.Really thank you! Really Great.

  50. Hi mates, how is the whole thing, and what you desire to say on the topic of this paragraph, in my view its really remarkable designed for me.|

  51. Please let me know if you are looking for a author for

  52. just beneath, are a lot of completely not associated websites to ours, on the other hand, they’re surely worth going over

  53. We still cannot quite believe that I can come to be any type of those staring at the important points entirely on your webblog. My loved ones i are sincerely thankful for use on your generosity plus for giving me possibility pursue our chosen profession path. Information information I became of the web-site.

  54. online survey dit :

    Say, you got a nice blog article. Much obliged.

  55. Scam Advisors dit :

    Hi, did you know you are listed on this website scamwarners.com, and scamadviser.comscamadviser.com they say they warn of scamming sites, but on closer inspection you can see that they are scamming people, they want you to register, but DO NOT, you will be flooded with SPAM in your inbox. Just a warning to all the good people out there, which is why I am telling you here as your website is great.

  56. Im no expert, but I imagine you just made a very good point point. You certainly understand what youre talking about, and I can actually get behind that. Thanks for being so upfront and so genuine.

  57. that could be the finish of this article. Here youll find some internet sites that we believe youll appreciate, just click the hyperlinks over

  58. We stumbled over here from a different web address and thought I may as well check things out. I like what I see so now i am following you. Look forward to finding out about your web page yet again.

  59. What i don’t realize is if truth be told how you are now not really much more neatly-favored than you may be right now.
    You are so intelligent. You know thus significantly on the
    subject of this topic, produced me in my view consider it from a lot of varied angles.
    Its like men and women are not fascinated except it is something to
    accomplish with Lady gaga! Your individual stuffs great.
    Always maintain it up!

  60. Google dit :

    Sites of interest we’ve a link to.

  61. Posted on Eisner awarding wnining comic-shop, Zeus Comics is in Dallas which may or may not be on your route.Though I think you’ve hit upon a fantastic idea something we maybe should talk about off-site.If I don’t talk to you before hand, have a safe trip!

  62. These look like the perfect tea time snack! The flavor combo is unique and no doubt tasty. Love the appearance the pistachios give-your pictures are stunning.

  63. I’ve been browsing online more than 3 hours today, yet I never found
    any interesting article like yours. It’s pretty worth enough for me.
    Personally, if all web owners and bloggers made good content as you did, the web will be a lot more
    useful than ever before.

  64. outdoor movie dit :

    Thank you ever so for you blog.Really looking forward to read more. Really Great.

  65. Here is an excellent Blog You may Find Interesting that we Encourage You

  66. Howdy! Would you mind if I share your blog with my twitter group? There’s a lot of folks that I think would really appreciate your content. Please let me know. Thank you|

  67. Modafinil dit :

    loves can you say that about?) louis vuitton hlouis vuitton handbags replicabags replica it as back this fall in mouth watering chocolate. How can you go wrong

  68. I am curious to find out what blog system you have been working with? I’m experiencing some small security issues with my latest blog and I would like to find something more risk-free. Do you have any solutions?|

Leave A Reply