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 6 069 Comments

  1. Please teach the rest of these internet hooligans how to write and research!

  2. check beneath, are some absolutely unrelated internet sites to ours, nonetheless, they are most trustworthy sources that we use

  3. Jack dit :

    Ꮤһen yoս fiind yourⅾelf occupied with a brand new
    profession as a paralegal, there arе a number of օptions which youll
    consider. You may rеsolve that beibg a freelance paralegal is the ѡаy iin which
    thuat үou simpⅼy wijsh to pursue this field. You can begin by weighing
    the pros and cons of this exciting new means of working in thhe paralegal arеa; and уou
    coupd resolve that its the best chοice for you.

  4. live sex dit :

    It is a general notion that if scam is big it has to be in rich and wealthy nations but to our surprise it is not wealthy nations where such scams can be, and hence they are wealthy. Even after several damages filled by public money at times and in different modes, yet what is revealed is about 300 billion dollars of scam that comes from a third world country India. But it is not regarded as scam due to ignorance of the mass and the tactic of the working class that evolved it and the nexus sharing benefits.

  5. PORN dit :

    Our bodies are slow to traverse great distances, they have trouble meeting other bodies, they sit alone in rooms on Saturday nights. They want to have sex, but don’t make the effort to connect, and so they have to make do alone. A future where humans can’t put on haptic playsuits and fuck each other in the Matrix is like a future without self-driving cars or space travel: Until we get there, we will be imagining it.

  6. first sex toy dit :

    Every once in a even though we decide on blogs that we read. Listed beneath are the most current web sites that we pick out

  7. doc johnson dit :

    the time to study or go to the material or internet sites we’ve linked to below the

  8. Good to see real expertise on display. Your contribution is most welcome.

  9. Son of a gun, this is so helpful!

  10. www.ebay.com dit :

    Hey all. I uncovered ones blog site use of yahoo. That is the really perfectly published document. We will be likely to bookmark that accessible to learn more of one’s strategies. Appreciate a posting. I will unquestionably comeback.. ostrich egg

  11. Commonly I don’t master content in blogs and forums, even so would want to express that that write-up really pushed me to look at along with implement it! Ones writing style continues to be surprised us سرور مجازی المان. Many thanks, pretty excellent write-up.

  12. Here is a superb Blog You may Discover Fascinating that we Encourage You

  13. erotic dit :

    here are some links to web-sites that we link to since we assume they may be really worth visiting

  14. I might be beating a dead horse, but thank you for posting this!

  15. kegel balls dit :

    Wonderful story, reckoned we could combine a few unrelated data, nevertheless actually worth taking a appear, whoa did 1 learn about Mid East has got far more problerms at the same time

  16. Grade A stuff. I’m unquestionably in your debt.

  17. vpsgol.net dit :

    It’s ideal time and energy to develop plans for that end and it’s time for it to be at liberty. I see this publish and in case I could truthfully I would like to advise people quite a few amazing things or even guidelines. You can certainly write up coming content in regards to this document.. سرور مجازی انگلیس I’m going to go through much more reasons for having the item!

  18. Wow, your post makes mine look feeble. More power to you!

  19. خرید vps dit :

    I have faith that is amongst the so much information for me. Using this program .. خرید vps contented understanding your current article. Even so want to comments for some rudimentary points, The web page model is excellent, the actual articles is due to reason for reality great : Deborah. Superior activity, all the best

  20. Pin my tail and call me a donkey, that really helped.

  21. sex talk dit :

    check beneath, are some completely unrelated internet sites to ours, having said that, they are most trustworthy sources that we use

  22. We’ll instantly get your current rss because i are unable to in locating your current contact monthly subscription hyperlink or perhaps publication services. Complete you could have any kind of? Kindly well then, i’ll know to ensure that I could simply signed up. Many thanks.. tar music instrument

  23. The genius store called, they’re running out of you.

  24. We get pleasure from, cause I uncovered exactly what I was having a look pertaining to. You’ve broken the 5 day extensive hunt! The lord Many thanks gentleman. Have a awesome evening. Ok bye

  25. Hey all. I uncovered your web site using msn. That is the actually smartly written article. I am sure to take a note of this and come back to find out added of this techniques سرور مجازی هلند. Wanted write-up. I’ll definitely return.

  26. Here is a good Blog You might Come across Interesting that we Encourage You

  27. Major thanks for the article. Will read on

  28. HGH dit :

    Im thankful for the post.Much thanks again. Great.

  29. adwords dit :

    I think this is a real great blog article.Really thank you! Fantastic.

  30. Heya we’re to the key moment in this article. I discovered the following board so i still find it really very helpful & the item taught me to be away very much سرور مجازی آمریکا. I hope to deliver something all over again plus guide other folks such as you reduced the problem.

  31. Many thanks for a few other amazing post.. سرور مجازی فرانسه In which different may any individual have that sort of information and facts such a perfect way of composing? I own a presentation in the near future, and I am on the search for these kinds of facts.

  32. the time to read or pay a visit to the subject material or websites we have linked to beneath the

  33. Cheers pal. I do appreciate the writing.

  34. handicraft dit :

    It’s a interesting and valuable little bit of information and facts. I will be delighted that you just embraced this useful facts along with us.. handicraft Please stop us informed like that. Thank you for discussing.

  35. Very true! Makes a change to see someone spell it out like that. 🙂

  36. Amazing, marvelous . vps رایگانblog page layout! Just how extensive do you think you’re running a blog to get? you made blog glimpse simple. The complete start looking within your website is exceptional, plus the material!

  37. Wow, that as what I was exploring for, what a stuff! existing here at this website, thanks admin of this web site.

  38. Stellar work there everyone. I’ll keep on reading.

  39. I really wish there were more articles like this on the web.

  40. Oral dit :

    Here is a good Weblog You may Obtain Interesting that we Encourage You

  41. oral mints dit :

    here are some links to web-sites that we link to mainly because we think they are worth visiting

  42. This really answered my problem, thank you!

  43. You made some decent points there. I looked on the internet for the issue and found most individuals will go along with with your website.

  44. in a while that isn at the same outdated rehashed material.

  45. The paragon of understanding these issues is right here!

  46. here are some hyperlinks to internet sites that we link to mainly because we consider they are worth visiting

  47. You made some decent points there. I looked on the internet for the issue and found most individuals will go along with with your website.

  48. These topics are so confusing but this helped me get the job done.

  49. Hello! I just would like to give a huge thumbs up for the great info you have here on this post. I will be coming back to your blog for more soon.

  50. Wow, fantastic blog format! How long have you ever been blogging for? you made running a blog glance easy. The entire glance of your web site is wonderful, as well as the content!

  51. An interesting discussion is worth comment. I think that you should write more on this topic, it might not be a taboo subject but generally people are not enough to speak on such topics. To the next. Cheers

Leave A Reply