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 2 798 Comments

  1. DarrickWZorc dit :

    My relatives at all times point out that I am wasting my time here
    at net, except I realize I am just getting know-how on a regular basis by
    reading thes good articles or reviews.

  2. If time is money you’ve made me a wealthier woman.

  3. Aki bebizonyítja (szépen levezetve), hogy a fenti videóban bemutatott algoritmus NP teljes, az vendégem egy BSz szigorlatra. 🙂

  4. something. ? think that аАааБТ“?u could do with some pics to drive the message

  5. ColetteTAdes dit :

    I’m curious to determine what blog system you are using?
    I’m having some small security issues with my latest blog and
    I’d prefer to find something more risk-free. Are you experiencing any solutions?

  6. It’s hard to come by educated people for this subject, but you seem like you
    know what you’re talking about! Thanks

  7. Those Ladysmith Lamb patties are absolutely sensational! I had a free taste at the North Sydney produce market and then had to convince them to sell me two right there and then. They are rich and fatty and incredibly good.I’d forgotten about them completely.

  8. child porn dit :

    Really appreciate you sharing this blog.Much thanks again. Cool.

  9. I’m so glad that the internet allows free info like this!

  10. That is breathtaking and I love it!In all her glory, she is still embarrassed, the most typical and limiting human condition I am still struggling with. God can see her as a perfect creation but she is not ready to. We are all Sophia.

  11. We’ve arrived at the end of the line and I have what I need!

  12. xbox games dit :

    xbox games

    […]Wonderful story, reckoned we could combine a number of unrelated data, nonetheless genuinely really worth taking a appear, whoa did 1 study about Mid East has got a lot more problerms too […]

  13. Google dit :

    We like to honor quite a few other web web sites on the internet, even if they arent linked to us, by linking to them. Under are some webpages worth checking out.

  14. Marquis dit :

    Appreciate this post. Will try it out.

  15. Wonderful blog! I found it while surfing around on Yahoo News. Do you have any suggestions on how to get listed in Yahoo News? I ave been trying for a while but I never seem to get there! Many thanks

  16. Lo que yo digo, los responsables del retraso del AVE a Barcelona es culpa de los trabajadores, que son unos vagos, se pasan el día rascándose los huevos y luego pasa lo que pasa. Y como aquí no dimite nadie, pues cada uno puede hacer lo que le dé la real gana. ¡Por qué no se callan!

  17. EusebioTRary dit :

    What’s up colleagues, how is everything, and what you wish for to say
    about this article, in my view its in fact remarkable designed for me.

  18. issue. I ave tried it in two different web browsers and

  19. Valuable information. Fortunate me I found your site accidentally,
    and I’m shocked why this accident did not happened in advance!
    I bookmarked it.

  20. raising sales dit :

    I constantly spent my half an hour to read this web site’s articles everyday along with a mug of coffee.

  21. ne m’en prenais pas au personnel soignant. Mais, comme vous le dites, les moyens investis dans le développement des soins palliatifs sont gravement insuffisants.

  22. Landscaping dit :

    romantic relationship world-wide-web internet websites, it as really effortless

  23. Yep!IMO you are right.Its mosdeff the best in his category,thats for sure…2 awesome vids!! But its like there was too many divergence of opinion in that “room”(kitchen,idk!)…The scott towel boi or girl was in front of the lens most of the time,but…I can live with that.And instead of using the knife to CUT the sac,he should have used it to try to separate it (the sac) from the skin.Great job guys And tnx for posting it.You made my day!Amazing find HS,a-m-a-z-i-n-g!Thank you.

  24. Rosemary dit :

    This post provides clear idea for the new visitors of blogging,
    that genuinely how to do running a blog.

  25. JudeJTovar dit :

    Hey there! I’ve been reading your weblog for a while now lastly got the bravery to
    go ahead and supply you with a shout out of Kingwood Tx!
    Just planned to let you know continue the fantastic work!

  26. Since he isn’t doing anything illegal, he doesn’t need defending. I disagree with his choice of parties to support, but he has a right to support the party of his own choosing.

  27. Fantastic website you have here but I was curious about if
    you knew of any discussion boards that cover the same topics discussed here?
    I’d really like to be a part of group where
    I can get feedback from other experienced individuals that share the same interest.

    If you have any suggestions, please let me know. Many thanks!

  28. VikkiRFigley dit :

    constantly i accustomed to read smaller articles or
    reviews that also clear their motive, and that is certainly
    also happening with this particular post that i
    am reading now.

  29. Hi5 Bev~You are so talented on your card creations, unbelievable… Great image, gorgeous pinks going on and great image…Have another crafty day my friend…

  30. You have remarked very interesting points! ps nice internet site.

  31. Lol. I learned that long after I left school, and long after the USSR had ended. But nice try, anyway. And everything I mentioned are facts. BTW, judging from your comments, which clear indicate your superior intellectual capacity, I’d say you’ve been brainwashed by the western propaganda machine. Oops did I say propaganda, I meant “Public Relations”.

  32. AbbieJBervig dit :

    Write more, thats all I have to mention. Literally, it seems as though you
    relied on the video to create your point. You obviously really know what youre talking about,
    why waste your intelligence on just posting videos to your weblog when you might be giving us
    something informative to see?

  33. Super-Duper website! I’m loving it!! Will be back later to read more.
    I’m bookmarking your feeds as well.

  34. Thanks for sharing this information for free!!

  35. Wow, incredible blog layout! How long have you been blogging for?
    you make blogging glance easy. The entire glance of your website is fantastic, as neatly
    as the content!

  36. Some really good blog posts on this website , regards for contribution.

  37. Claire dit :

    I think the admin of this web page is genuinely working hard for his website, because here every data is quality based stuff.

  38. for the comment and your reference to Avatar in 3D is so true. I saw it in 3D in the Imax and it was awesome. And, I didn’t even tweet during it, which is odd for me. I so agree with your comment about electrical outlets in meeting rooms, especially if the conference organizers want attendees to talk about the event.

  39. I notice the price on the York Arms website is significantly higher than before the recent frenzy. Do you have any idea if this is temporary due to increased demand, or is that more permanent?

  40. What’s up, this weekend is nice designed for me, since this moment i am reading this fantastic informative paragraph here at my residence.|

  41. some truly interesting points you have written.

  42. I’m glad you posted this. This whole thing goes against the very fabric of the Constitution and our Bill of Rights. It seems as if a darkness has descended on our Nation.

  43. Knocked my socks off with knowledge!

  44. I can’t hear anything over the sound of how awesome this article is.

  45. Hi there, always i used to check website posts here early in the dawn, since i like to find out more and more.|

  46. Is that really all there is to it because that’d be flabbergasting.

  47. phsycic dit :

    Hi my friend! I desire to say that this post is awesome, nicely
    written along with include almost all significant information. I’d like to see more posts such as this.

  48. Sko litla stærðfræðinginn með allt á hreinu.!! Amma veit alveg að Albert er snillingur að telja !!   Verið öll velkomin heim og ég trúi að Noel hafi fagnað ykkur. Héðan er allt gott nema kuldinn er að gera útaf við garðáhugann, sem var nú ekki of mikill fyrir.

  49. Long time reader and infrequent commenter here… I just wanted to say happy Blogiversary! And thank you. Always informative. Always inspiring me to think.

  50. Ico, Será que o Nelsinho já tem alguma opção para 2010 na F1? ele soltou essa declaração por estar de saco cheio ou porque já estaria próximo de outro time? Sinceramente, eu acho que Nelsinho não se encaixou muito na F1, mas gostaria de vê-lo mais um ano em outra equipe! Tem alguma informação sobre isso? Abraço

  51. Sorry to hear you have been ill,me too it's hard catching up and blogging when your not yourself…Love your dress it looks great,watch you video cool music 🙂

  52. With havin so much content do you ever run into
    any issues of plagorism or copyright infringement? My site has a lot of unique content I’ve either
    written myself or outsourced but it seems a lot of it is popping it up
    all over the web without my authorization. Do you know any methods to help prevent content from being stolen? I’d definitely appreciate it.

  53. That’s really thinking out of the box. Thanks!

  54. “Traditions don’t belong to a historical epoch, they just exist until interrupted by the current epoch.”The tradition of celebrating Christmas didn’t exist prior the Jesus birth, I guess. That means, they may appear and may disappear when become incompatible.If we consider traditions such as eating an enemy to obtain his strength and bravely, we know what epoch is most suitable for those traditions.

  55. KaiGEdgmon dit :

    Thanks for sharing your thoughts on blog. Regards

  56. 173When My spouse and i originally mentioned I clicked the -Notify me personally when brand-new comments are generally added- checkbox and after this each time a comment is actually added My spouse and i get 4 emails with the identical comment. Is generally there any means it is possible to remove us from that will service? Thanks!

  57. I was curious if you ever considered changing the layout of your website?

    Its very well written; I love what youve got to say. But maybe you could a little
    more in the way of content so people could connect with it
    better. Youve got an awful lot of text for only having one or two pictures.
    Maybe you could space it out better?

  58. The answer of an expert. Good to hear from you.

  59. Every once in a while we opt for blogs that we read. Listed below would be the most recent websites that we opt for

  60. check beneath, are some completely unrelated internet websites to ours, nevertheless, they are most trustworthy sources that we use

  61. Scusi bo.mario, per dire che Sal dice più o meno le stesse cose che diciamo noi vuol dire che lei veramente ci capisce pochino….Ha presente che rumore fa un motore sbiellato? Quello è il rumore di Sal che lei scambia per un motore perfetto o ancora buono. Ma è il suo orecchio che non è allenato…

  62. Time to face the music armed with this great information.

  63. I really appreciate free, succinct, reliable data like this.

  64. premium report…Undeniably believe the fact that an individual exposed. An humans preferred justification what food reaches the web-based any type of quickest thing wear consider word pertaining that allows you to. That your companion in addition to i show everybody, …

  65. Howdy! I know this is somewhat off topic but I was wondering which blog platform are you using for this site? I’m getting tired of WordPress because I’ve had issues with hackers and I’m looking at options for another platform. I would be awesome if you could point me in the direction of a good platform.

  66. They look so good Erica! I am more than ready for the weekend. We have our office holiday party on Saturday so that shall be fun! And hopefully I'll finish my Christmas shopping. Poor Frank 🙁 Hope he gets well soon.

  67. Felt so hopeless looking for answers to my questions…until now.

  68. Tu vas me faire croire que tu n’as jamais regardé un film sans avoir l’original??À d’autres…lorsque le.gouvernement rendra accessible le prix d’un dvd ou blu ray peut être que je ne téléchargerais plus ,y’a pas de tarif social pour ça,mdr

  69. check below, are some completely unrelated internet websites to ours, however, they may be most trustworthy sources that we use

  70. Your answer lifts the intelligence of the debate.

  71. Hey! My friend’s b-day party was A LOT of fun! 2 of my friends and I were walking around singing songs off one of my other friend’s iPod. We sang ‘Call me Maybe’, ‘Boyfriend’ (Yes, by Justin Bieber) and ‘What Makes You Beautiful’. It was sooo much fun!

  72. post far aavdali….kharch tumhi mazya manatale vichar mandale ahet….mi pan ashich vichar karat aste….udya kay…ajun age itka jast nahi pan ugach vichar yetat…..mag maza navara mala nehami hech sangat asto…kashala udyachya vichar karun aajacha ananad dur kartes………

  73. Here are several of the sites we advocate for our visitors

  74. Will be praying for all of you as you meet and trusting that you all can have a conversation and ask questions without worry or confrontation. IT IS TRULY AMAZING WHAT WE LEARN FROM AND ABOUT PEOPLE WHEN WE JUST TAKE THE TIME TO LISTEN AND NOT JUDGE OR stress our opinion/belief. We actually get to have a little glimpse into the life of the person in front of us and be able to learn a little more about how to just simply ‘love on’ someone…..

  75. The blade is of excellent quality. Only the fittings are cheaply made. Everything else is top notch. The blade is sharp stong and heavy.. It is truly a weapon to behold. I love it.

  76. saya sih masih blm membuka tukeran link lagi mba.. soalnya masih ngecek blogroll saya karena banyak blogger yg cuma ngajak tukeran link terus sbln kemudian dicopot lagi… bagi saya sih tukeran link kurang berarti.. yang penting saling berkunjung dan berkomunikasi

  77. alibaba dit :

    Perfectly composed subject material, Really enjoyed examining.

  78. Chiar daca ideea nu este una originala, caci razbunarea este ceva des intalnit imi place cum e pusa in scena si chiar as vrea sa o citesc ca sa vad cum evolueaza actiunea si personajele.

  79. I’m very lazy and open-minded to this. I’m searching someone serious about being in a relationship. I want to obtain someone very outgoing with many tattos and who likes old bilbao escort car shows and rockabilly movies. If this is you why not respond and fill my useless. social networking

  80. best kona dit :

    best kona

    […]Here is a good Weblog You might Find Interesting that we Encourage You[…]

  81. Thanks fur da review! Our mom wants to get dis stuff cuz sometimes when her leaves me I gets a bit stressed out…. Woofs and Licks,Maggie Mae and Max

  82. , “I’m so glad you come to MY church, but don’t you dare ask me to do anything for you or with you because you live to far away.”Talk about snobbish! When people are not willing to minister to others because of where they live in relation to a church BUILDING, that to me is snobbery.

  83. Ben seguro que senón antes será un chisco máis tarde poderemos seguir gozando coa Retranca. Aínda non está para enterros!Adiante!

  84. Thanks-a-mundo for the article post.Much thanks again. Awesome.

  85. Enlightening the world, one helpful article at a time.

Leave A Reply