{"id":15930,"date":"2025-12-09T12:37:24","date_gmt":"2025-12-09T12:37:24","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/dispositif-dexoneration-des-travailleurs-occasionnels-et-des-demandeurs-demploi-le-plafond-dexoneration-maximale-rehausse\/"},"modified":"2025-12-09T12:37:24","modified_gmt":"2025-12-09T12:37:24","slug":"dispositif-dexoneration-des-travailleurs-occasionnels-et-des-demandeurs-demploi-le-plafond-dexoneration-maximale-rehausse","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/dispositif-dexoneration-des-travailleurs-occasionnels-et-des-demandeurs-demploi-le-plafond-dexoneration-maximale-rehausse\/","title":{"rendered":"Dispositif d\u2019exon\u00e9ration des travailleurs occasionnels et des demandeurs d&#8217;emploi : le plafond d\u2019exon\u00e9ration maximale rehauss\u00e9"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Le plafond d\u2019exon\u00e9ration des travailleurs occasionnels et des demandeurs d&#8217;emploi (TO-DE) passe de 1,20 \u00e0 1,25 SMIC, avec un effet r\u00e9troactif au 1er mai 2024.<\/strong><\/p>\n<p style=\"text-align: justify;\">Conform\u00e9ment \u00e0 la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025, le plafond de r\u00e9mun\u00e9ration donnant droit au niveau maximal d\u2019exon\u00e9ration de cotisations patronales pour les employeurs relevant du r\u00e9gime de protection sociale des professions agricoles employant des travailleurs occasionnels et des demandeurs d&#8217;emploi (TO-DE) est rehauss\u00e9 de 1,20 \u00e0 1,25 SMIC.<\/p>\n<p style=\"text-align: justify;\">Ce nouveau plafond s\u2019applique\u00a0<strong>de fa\u00e7on r\u00e9troactive aux cotisations et contributions dues aux titres des p\u00e9riodes d\u2019emploi courant \u00e0 compter du 1<sup>er<\/sup>\u00a0mai 2024<\/strong>, y compris pour les contrats de travail d\u00e9j\u00e0 en cours \u00e0 cette date.<\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051735137?isSuggest=true\" style=\"border-radius:8px;background-color:#114d61\" target=\"_blank\" rel=\"noreferrer noopener\">EN SAVOIR PLUS<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le plafond d\u2019exon\u00e9ration des travailleurs occasionnels et des demandeurs d&#8217;emploi (TO-DE) passe de 1,20 \u00e0 1,25 SMIC, avec un effet r\u00e9troactif au 1er mai 2024. Conform\u00e9ment<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":15931,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15930","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=15930"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15930\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/15931"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}