{"id":369,"date":"2018-07-06T10:03:31","date_gmt":"2018-07-06T09:03:31","guid":{"rendered":"http:\/\/defiscse-blog.fr\/?p=369"},"modified":"2018-07-06T10:03:31","modified_gmt":"2018-07-06T09:03:31","slug":"quelle-est-la-masse-salariale-prise-en-compte-pour-le-calcul-de-contributions-et-subventions-aux-budgets-du-comite-social-et-economique","status":"publish","type":"post","link":"https:\/\/defiscse-blog.fr\/?p=369","title":{"rendered":"Quelle est la masse salariale prise en compte pour le calcul de contributions et subventions aux budgets du comit\u00e9 social et \u00e9conomique ?"},"content":{"rendered":"<p>La masse salariale brute est constitu\u00e9e par l&rsquo;ensemble des gains et r\u00e9mun\u00e9rations soumis \u00e0 cotisations de s\u00e9curit\u00e9 sociale en application des dispositions de l&rsquo;article L. 242-1 du code de la\u00a0s\u00e9curit\u00e9 sociale ou de l&rsquo;article L. 741-10 du code rural et de la p\u00eache maritime, \u00e0 l&rsquo;exception des Indemnit\u00e9s vers\u00e9es \u00e0 l&rsquo;occasion de la rupture du contrat de travail \u00e0 dur\u00e9e ind\u00e9termin\u00e9e (art. L.2315-61). Les sommes vers\u00e9es au titre d\u2019un accord d\u2019int\u00e9ressement ou de participation ne sont pas\u00a0int\u00e9gr\u00e9es dans la masse salariale brute (art. L. 2315-61).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La masse salariale brute est constitu\u00e9e par l&rsquo;ensemble des gains et r\u00e9mun\u00e9rations soumis \u00e0 cotisations de s\u00e9curit\u00e9 sociale en application des dispositions de l&rsquo;article L. 242-1 du code de la\u00a0s\u00e9curit\u00e9 sociale ou de l&rsquo;article L. 741-10 du code rural et de la p\u00eache maritime, \u00e0 l&rsquo;exception des Indemnit\u00e9s vers\u00e9es \u00e0 l&rsquo;occasion de la rupture du<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=\/wp\/v2\/posts\/369"}],"collection":[{"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=369"}],"version-history":[{"count":1,"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=\/wp\/v2\/posts\/369\/revisions"}],"predecessor-version":[{"id":370,"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=\/wp\/v2\/posts\/369\/revisions\/370"}],"wp:attachment":[{"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/defiscse-blog.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}