{"id":2078,"date":"2022-11-19T09:42:39","date_gmt":"2022-11-19T09:42:39","guid":{"rendered":"https:\/\/cnssbf.org\/?p=2078"},"modified":"2024-02-09T13:53:55","modified_gmt":"2024-02-09T13:53:55","slug":"cotisations-sociales","status":"publish","type":"post","link":"https:\/\/cnssbf.org\/?p=2078","title":{"rendered":"C\u00f4tisations sociales"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2078\" class=\"elementor elementor-2078\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section data-exad-particle-enable=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4b0d26d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default exad-parallax-effect-no exad-background-color-change-no exad-glass-effect-no exad-sticky-section-no\" data-id=\"4b0d26d3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25fc59b6 exad-glass-effect-no exad-sticky-section-no\" data-id=\"25fc59b6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d42091b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"3d42091b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Les cotisations dues \u00e0 la CNSS sont assises sur l\u2019ensemble des r\u00e9mun\u00e9rations per\u00e7ues par les personnes assujetties, y compris les indemnit\u00e9s, primes, gratifications, ainsi que les avantages en nature (logement, v\u00e9hicule de fonction, etc.), mais \u00e0 l\u2019exclusion des remboursements de frais et des Prestations familiales et dans la limite d\u2019un plafond fix\u00e9 \u00e0 800 000 FCFA par l\u2019arr\u00eat\u00e9 n\u00b02022-067\/MFPTPS\/SG\/DGPS du 30 aout 2022.<\/p>\n<p>Le taux d\u2019appel des cotisations du r\u00e9gime de S\u00e9curit\u00e9 Sociale g\u00e9r\u00e9 par la CNSS est fix\u00e9 par le d\u00e9cret <strong>n\u00b02023-0129\/PRES-TRANS\/PM\/MFPTPS\/MEFP du 24 f\u00e9vrier 2023<\/strong>.<br>Ce taux, pour l\u2019ensemble des branches, est de 21,5&nbsp;% r\u00e9parti ainsi qu\u2019il suit&nbsp;:<\/p>\n<ol>\n<li><strong>16%<\/strong> \u00e0 la charge de l\u2019employeur dont&nbsp;:\n<ul>\n<li><strong>-6%<\/strong> au titre de la branche des prestations familiales&nbsp;;<\/li>\n<li><strong>-1,5% <\/strong>au titre de la branche risques professionnels<strong>&nbsp;; <\/strong><\/li>\n<li><strong>-8,5% <\/strong>au titre de la branche assurance vieillesse<strong>.<\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong>5,5%<\/strong> \u00e0 la charge du travailleur au titre de la branche assurance vieillesse.<\/li>\n<\/ol>\n<p>La participation de l\u2019assur\u00e9 volontaire est fix\u00e9e \u00e0 <strong>14%<\/strong> au titre de la branche des pensions et enti\u00e8rement \u00e0 sa charge.<\/p>\n<p><strong>Obligations de l\u2019employeur en mati\u00e8re de paiement des cotisations<br><\/strong>L\u2019employeur est d\u00e9biteur vis-\u00e0-vis de la CNSS de l\u2019ensemble des cotisations dues. La part mise \u00e0 la charge du travailleur est pr\u00e9compt\u00e9e sur la r\u00e9mun\u00e9ration de celui-ci lors de chaque paie en tenant compte du plafond.<br>L\u2019employeur est tenu de produire une d\u00e9claration mensuelle ou trimestrielle indiquant pour chacun des salari\u00e9s qu\u2019il occupe au cours du trimestre concern\u00e9 le montant total des r\u00e9mun\u00e9rations ou gains per\u00e7us.<br>En aucun cas le montant du salaire donnant lieu \u00e0 cotisation ne doit \u00eatre ni inf\u00e9rieur au SMIG en vigueur ni sup\u00e9rieur au plafond de l\u2019assiette de cotisation.<\/p>\n<p><strong>P\u00e9riodicit\u00e9 de paiement des cotisations<\/strong><br>Les cotisations doivent \u00eatre pay\u00e9es \u00e0 la CNSS&nbsp;:<\/p>\n<ol>\n<li>tous les mois si l\u2019entreprise emploie 20 salari\u00e9s&nbsp;et plus ;<\/li>\n<li>tous les trimestres si l\u2019entreprise emploie moins de 20 salari\u00e9s.<\/li>\n<\/ol>\n<p><strong>D\u00e9lai de paiement<\/strong><\/p>\n<ol>\n<li>dans les 15 premiers jours qui suivent la fin du mois pour lequel les cotisations sont dues par les employeurs qui cotisent mensuellement&nbsp;;<\/li>\n<li>dans les 30 jours qui suivent la fin du trimestre pour lequel les cotisations sont dues si l\u2019employeur cotise trimestriellement.<\/li>\n<\/ol>\n<p><strong>Contr\u00f4le<\/strong><br>La CNSS est habilit\u00e9e \u00e0 effectuer \u00e0 tout moment un contr\u00f4le des obligations des employeurs par ses contr\u00f4leurs asserment\u00e9s.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div>","protected":false},"excerpt":{"rendered":"<p>Les cotisations dues \u00e0 la CNSS sont assises sur l\u2019ensemble des r\u00e9mun\u00e9rations per\u00e7ues par les personnes assujetties, y compris les indemnit\u00e9s, primes, gratifications, ainsi que les avantages en nature (logement, v\u00e9hicule de fonction, etc.), mais \u00e0 l\u2019exclusion des remboursements de frais et des Prestations familiales et dans la limite d\u2019un plafond fix\u00e9 \u00e0 800 000 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pgc_meta":"","footnotes":""},"categories":[38],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - 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