{"id":17739,"date":"2019-04-18T12:44:32","date_gmt":"2019-04-18T10:44:32","guid":{"rendered":"http:\/\/localhost\/wordpress\/2019\/04\/18\/heures-supplmentaires-dfiscalisation-et-rduction-de-cotisation\/"},"modified":"2019-09-23T14:49:13","modified_gmt":"2019-09-23T12:49:13","slug":"heures-supplmentaires-dfiscalisation-et-rduction-de-cotisation","status":"publish","type":"post","link":"https:\/\/snuipp86.fr\/index.php\/2019\/04\/18\/heures-supplmentaires-dfiscalisation-et-rduction-de-cotisation\/","title":{"rendered":"Heures suppl\u00e9mentaires : d\u00e9fiscalisation et r\u00e9duction de cotisation"},"content":{"rendered":"
\n

Suite aux annonces du pr\u00e9sident de la R\u00e9publique, le parlement a adopt\u00e9 la loi n\u00b02018-1213 du 24 d\u00e9cembre 2018 portant mesures d’urgence \u00e9conomique et sociale. Dans ce nouveau cadre, les enseignants sont concern\u00e9s, le d\u00e9cret est paru le 25 f\u00e9vrier 2019.<\/p>\n

Texte : D\u00e9cret n\u00b02019-133 du 25 f\u00e9vrier 2019<\/a><\/p>\n

\n
JPEG - 6.5 ko<\/dt>\n<\/dl>\n

Les r\u00e9mun\u00e9rations concern\u00e9es par la r\u00e9duction de cotisation et l’exon\u00e9ration d’imp\u00f4t :
\n
\"-\" les heures de soutien scolaire effectu\u00e9s par les personnels enseignants du premier degr\u00e9 en dehors de leur service normal en application du d\u00e9cret 66-787 du 14 octobre 1966 ou de 2\u00b0 de l’article 2 du d\u00e9cret 82-979 du 19 novembre 1982 ;
\n
\"-\" les heures de cours dans les \u00e9tablissements p\u00e9nitentiaires en dehors de leur service normal relevant du d\u00e9cret n\u00b071-685 du 18 ao\u00fbt 1971 ;
\n
\"-\" les heures de soutien aux \u00e9l\u00e8ves des \u00e9coles primaires en REP peuvent, dans la limite des cr\u00e9dits ouverts \u00e0 cet effet, b\u00e9n\u00e9ficier d’une indemnit\u00e9 sp\u00e9cifique relevant du d\u00e9cret n\u00b088-1267 du 30 d\u00e9cembre 1988 ;
\n
\"-\" Les indemnit\u00e9s vers\u00e9es aux personnels enseignants et personnels d’\u00e9ducation et de surveillance des instituts nationaux de jeunes sourds et de jeunes aveugles en application de l’article 4 du d\u00e9cret du 9 novembre 1973.<\/p>\n

Sont donc concern\u00e9s principalement : les heures d’\u00e9tudes r\u00e9mun\u00e9r\u00e9es par les communes, LES heures de soutien REP, LE stage de remise \u00e0 niveau nouvellement appel\u00e9 stage de r\u00e9ussite, les heures suppl\u00e9mentaires …, L
\nes heures de \u201ccantine\u201d sont exclues du champ d’application de ce texte.<\/p>\n

<\/a>La d\u00e9fiscalisation<\/h3>\n

Elle s’applique \u00e0 compter du 1er janvier 2019. Les indemnit\u00e9s per\u00e7ues ne sont pas imposables au titre de l’imp\u00f4t sur le revenu dans la limite annuelle de 5 000 euros.<\/p>\n


\nLa r\u00e9duction des cotisations salariales<\/strong>
\nOn calcule la r\u00e9duction des cotisations parts salariales par la formule :<\/p>\n

Montant des heures suppl\u00e9mentaires [1<\/a>] x 5 % [2<\/a>]<\/p>\n

Cette r\u00e9duction de cotisation \u00e9tant compens\u00e9e par ailleurs, les revenus de ces heures suppl\u00e9mentaires continuent \u00e0 produire des droits dans le cadre de la RAFP.<\/p>\n

<\/a>Date de r\u00e9f\u00e9rence pour l’application du dispositif<\/h3>\n

Les revenus \u00e0 compter du 1er janvier 2019. f\u00e9vrier 2019.<\/p>\n<\/div>\n

\n
\n

[1<\/a>] dans la limite de 20% du traitement indiciaire brut annuel.<\/p>\n

[2<\/a>] le taux de cotisation part salariale ERAFP est la r\u00e9f\u00e9rence.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Suite aux annonces du pr\u00e9sident de la R\u00e9publique, le parlement a adopt\u00e9 la loi n\u00b02018-1213 du 24 d\u00e9cembre 2018 portant mesures d’urgence \u00e9conomique et sociale. Dans ce nouveau cadre, les enseignants sont concern\u00e9s, le d\u00e9cret est paru le 25 f\u00e9vrier 2019.
Texte : D\u00e9cret n\u00b02019-133 du 25 f\u00e9vrier 2019
Les r\u00e9mun\u00e9rations concern\u00e9es par la r\u00e9duction de cotisation et l’exon\u00e9ration d’imp\u00f4t :
les heures de soutien scolaire effectu\u00e9s par les personnels enseignants du premier degr\u00e9 (…)
\n–
\nSalaires, Indices, Indemnit\u00e9s, Primes, GIPA<\/a>
\n\/
\nSalaires, indemnit\u00e9s, primes .<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[13],"class_list":["post-17739","post","type-post","status-publish","format-standard","hentry","category-a-la-une","tag-sinformer"],"yoast_head":"\nHeures suppl\u00e9mentaires : d\u00e9fiscalisation et r\u00e9duction de cotisation - FSU-SNUipp 86<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/snuipp86.fr\/index.php\/2019\/04\/18\/heures-supplmentaires-dfiscalisation-et-rduction-de-cotisation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Heures suppl\u00e9mentaires : d\u00e9fiscalisation et r\u00e9duction de cotisation - FSU-SNUipp 86\" \/>\n<meta property=\"og:description\" content=\"Suite aux annonces du pr\u00e9sident de la R\u00e9publique, le parlement a adopt\u00e9 la loi n\u00b02018-1213 du 24 d\u00e9cembre 2018 portant mesures d'urgence \u00e9conomique et sociale. 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