{"id":243421,"date":"2026-01-08T11:01:05","date_gmt":"2026-01-08T10:01:05","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=243421"},"modified":"2026-01-20T10:32:02","modified_gmt":"2026-01-20T09:32:02","slug":"nouveautes-rh-pour-2026","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/nouveautes-rh-pour-2026\/","title":{"rendered":"Nouveaut\u00e9s RH pour 2026"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Introduction<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>L\u2019ann\u00e9e 2026 marque une \u00e9tape importante en mati\u00e8re de ressources humaines et de l\u00e9gislation sociale en Suisse.<\/p>\n<p>Entre l\u2019introduction de la 13e rente AVS, l\u2019entr\u00e9e en vigueur du nouveau cadre du t\u00e9l\u00e9travail transfrontalier, l\u2019ajustement des cotisations sociales cantonales, ainsi que plusieurs \u00e9volutions fiscales et sociales \u00e0 Gen\u00e8ve, les employeurs devront s\u2019adapter \u00e0 un environnement r\u00e9glementaire en mouvement. Ce tour d\u2019horizon pr\u00e9sente les principaux changements \u00e0 conna\u00eetre et \u00e0 anticiper pour 2026, tant pour les employeurs que pour les collaborateurs.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>AVS : votation 13\u00e8me rente<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Le 3 mars 2024, le peuple suisse a approuv\u00e9 l\u2019introduction d\u2019une <span style=\"color: #fb0346;\">13\u00e8me rente AVS<\/span>, qui entrera en vigueur d\u00e8s janvier 2026, avec un premier versement pr\u00e9vu en d\u00e9cembre 2026. Cette rente suppl\u00e9mentaire, vers\u00e9e automatiquement avec la rente AVS de d\u00e9cembre, correspond \u00e0 un douzi\u00e8me de la rente annuelle de vieillesse. Son montant d\u00e9finitif sera calcul\u00e9 en fin d\u2019ann\u00e9e, la rente pouvant \u00e9voluer en cours d\u2019ann\u00e9e.<\/p>\n<p><span style=\"color: #fb0346;\">Seules les rentes de vieillesse sont concern\u00e9es<\/span>. Les rentes compl\u00e9mentaires, les rentes pour enfants et certains suppl\u00e9ments, notamment li\u00e9s \u00e0 la r\u00e9forme AVS 21, sont exclus du calcul. Toutes les personnes percevant une rente de vieillesse en d\u00e9cembre en b\u00e9n\u00e9ficieront automatiquement, tandis que les rentes de survivants et d\u2019invalidit\u00e9 resteront vers\u00e9es 12 fois par an.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>T\u00e9l\u00e9travail des frontaliers<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>D\u00e8s le 1er janvier 2026, l\u2019avenant \u00e0 la convention fiscale franco-suisse entrera en vigueur et encadrera officiellement le t\u00e9l\u00e9travail transfrontalier, \u00e0 la suite de sa ratification par la France en 2025. Il confirme que les personnes domicili\u00e9es en France et travaillant en Suisse pourront continuer \u00e0 t\u00e9l\u00e9travailler<span style=\"color: #fb0346;\"> jusqu\u2019\u00e0 40 % de leur temps de travail annuel depuis la France<\/span>, y compris jusqu\u2019\u00e0 10 jours de missions temporaires, tout en restant impos\u00e9es en Suisse. En contrepartie, la Suisse versera une compensation financi\u00e8re \u00e0 la France et les autorit\u00e9s fiscales des deux pays \u00e9changeront automatiquement les donn\u00e9es salariales.<\/p>\n<p>Pour les employeurs suisses, cela implique une nouvelle obligation d\u00e9clarative : ils devront transmettre \u00e0 l\u2019Administration f\u00e9d\u00e9rale des contributions le taux de t\u00e9l\u00e9travail effectivement r\u00e9alis\u00e9 par chaque collaborateur ou collaboratrice domicili\u00e9\u00b7e en France. Cette information devra \u00eatre communiqu\u00e9e s\u00e9par\u00e9ment du certificat de salaire, en d\u00e9but d\u2019ann\u00e9e pour l\u2019ann\u00e9e pr\u00e9c\u00e9dente. La premi\u00e8re transmission est pr\u00e9vue d\u00e9but 2027 pour les donn\u00e9es de 2026.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Ajustement des cotisations LAMat et allocations familiales au 1er janvier 2026<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>D\u00e8s le 1er janvier 2026, les taux de cotisation de l\u2019assurance-maternit\u00e9 cantonale et des allocations familiales \u00e0 Gen\u00e8ve <span style=\"color: #fb0346;\">seront abaiss\u00e9s<\/span> :<\/p>\n<p><strong>Assurance-maternit\u00e9 cantonale (LAMat)<\/strong><\/p>\n<ul>\n<li>Taux paritaire : <span style=\"color: #fb0346;\">0,058 %<\/span> des salaires et revenus soumis \u00e0 l\u2019AVS (0,064 % en 2025)<\/li>\n<\/ul>\n<p><strong>Allocations familiales (AF GE)<\/strong><\/p>\n<ul>\n<li>Taux de contribution : <span style=\"color: #fb0346;\">2,22%<\/span> (2,25 % en 2025)<\/li>\n<\/ul>\n<p><strong>Salari\u00e9s<\/strong><\/p>\n<ul>\n<li>Allocations familiales : <span style=\"color: #fb0346;\">2,22%<\/span> \u00e0 la charge exclusive de l&#8217;employeur<\/li>\n<li>Assurance-maternit\u00e9 : <span style=\"color: #fb0346;\">0,058%<\/span> r\u00e9partie \u00e0 parts \u00e9gales -&gt; 0,029% employeur \/ 0,029% salari\u00e9.\u00a0<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Imp\u00f4t \u00e0 la source Gen\u00e8ve : changement concernant l&rsquo;attestation-quittance<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Depuis janvier 2025, les employeurs genevois <span style=\"color: #fb0346;\">ne peuvent plus int\u00e9grer l\u2019attestation-quittance de l\u2019imp\u00f4t \u00e0 la source directement dans le certificat de salaire <\/span>des collaborateurs concern\u00e9s. Pour les personnes soumises \u00e0 l\u2019imp\u00f4t \u00e0 la source \u00e0 Gen\u00e8ve, l\u2019attestation-quittance doit d\u00e9sormais (ou de nouveau) \u00eatre \u00e9tablie et transmise s\u00e9par\u00e9ment, soit sous format papier, soit par voie \u00e9lectronique. Cette attestation reste obligatoire et doit \u00eatre remise \u00e0 chaque personne impos\u00e9e \u00e0 la source au plus tard le 31 janvier de l\u2019ann\u00e9e suivante, ou \u00e0 la fin de son assujettissement. Le certificat de salaire ne peut donc plus tenir lieu de justificatif pour l\u2019imp\u00f4t \u00e0 la source, m\u00eame lorsque celui-ci est \u00e9tabli \u00e0 l\u2019aide d\u2019un logiciel de salaires.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>R\u00e9forme AVS 21 : situation au 1er janvier 2026 pour les femmes<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Au 1er janvier 2026, la r\u00e9forme AVS 21 entre dans sa deuxi\u00e8me \u00e9tape de rel\u00e8vement de l\u2019\u00e2ge de r\u00e9f\u00e9rence des femmes. \u00c0 cette date, l\u2019\u00e2ge de r\u00e9f\u00e9rence est fix\u00e9 \u00e0 <span style=\"color: #fb0346;\">64 ans et 6 mois pour les femmes n\u00e9es en 1962.<\/span> Ce rel\u00e8vement s\u2019inscrit dans le processus progressif pr\u00e9vu entre 2025 et 2028, visant \u00e0 harmoniser l\u2019\u00e2ge de r\u00e9f\u00e9rence des femmes et des hommes \u00e0 65 ans.<\/p>\n<p>Afin d\u2019att\u00e9nuer les effets de cette \u00e9volution, des mesures de compensation sont pr\u00e9vues pour les femmes de la g\u00e9n\u00e9ration transitoire, <span style=\"color: #fb0346;\">n\u00e9es entre 1961 et 1969<\/span>.<\/p>\n<p>Celles-ci b\u00e9n\u00e9ficient soit de taux de r\u00e9duction plus favorables en cas de perception anticip\u00e9e de la rente AVS, soit d\u2019un suppl\u00e9ment de rente \u00e0 vie lorsqu\u2019elles prennent leur retraite \u00e0 l\u2019\u00e2ge de r\u00e9f\u00e9rence ou plus tard. Le type et le montant de la compensation d\u00e9pendent notamment de l\u2019ann\u00e9e de naissance et du revenu moyen.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h4><span style=\"color: #fb0346;\">1. Taux de r\u00e9ducation pr\u00e9f\u00e9rentiels en cas d&rsquo;anticipation de la rente<\/span><\/h4>\n<p><em>(Femmes n\u00e9es entre 1961 et 1969 &#8211; g\u00e9n\u00e9ration transitoire)<\/em><\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2026\/01\/Ajouter-des-lignes-dans-le-corps-du-texte-2-e1767616134961.png\u00a0\u00bb title_text=\u00a0\u00bbAjouter des lignes dans le corps du texte (2)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Ces taux sont appliqu\u00e9s \u00e0 vie et sont plus favorables que les taux ordinaires. <br \/>Aucune rente pour enfant n\u2019est vers\u00e9e pendant la p\u00e9riode de perception anticip\u00e9e.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h4><span style=\"color: #fb0346;\">2. Suppl\u00e9ment de rente AVS pour les femmes partant \u00e0 l&rsquo;\u00e2ge de r\u00e9f\u00e9rence ou apr\u00e8s<\/span><\/h4>\n<p><em>(Femmes n\u00e9es entre 1961 et 1969)<\/em><\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2026\/01\/EN-3.png\u00a0\u00bb title_text=\u00a0\u00bbEN (3)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Le suppl\u00e9ment de base d\u00e9pend du revenu annuel moyen<\/p>\n<ul>\n<li>CHF 160.- (revenu \u2264 CHF 60&rsquo;480.-)<\/li>\n<li>CHF 100.- (revenu CHF 60&rsquo;481 \u2013 75&rsquo;600.-)<\/li>\n<li>CHF 50.- (revenu \u2265 CHF 75&rsquo;601)<\/li>\n<\/ul>\n<p>Ce suppl\u00e9ment est vers\u00e9 \u00e0 vie. <\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Salaire minimum<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Le salaire minimum s\u2019applique \u00e0 toutes les personnes travaillant sur le sol genevois \u00e0 l\u2019exception des apprenti\u00b7e\u00b7s, des stagiaires (dans le cadre d\u2019une formation scolaire ou professionnelle) et des mineurs. Les activit\u00e9s professionnelles occasionnelles des \u00e9tudiant\u00b7e\u00b7s \u00e2g\u00e9\u00b7e\u00b7s de plus de 18 ans, \u00ab jobs d\u2019\u00e9tudiant\u00b7e\u00b7s \u00bb sont exclues du champ d\u2019application du salaire minimum si l\u2019activit\u00e9 est couverte par une convention collective de travail et si les conditions cumulatives suivantes sont respect\u00e9es :<\/p>\n<ul>\n<li>L\u2019\u00e9tudiant\u00b7e est immatricul\u00e9\u00b7e aupr\u00e8s d\u2019un \u00e9tablissement de formation<\/li>\n<li>L\u2019activit\u00e9 est d\u00e9ploy\u00e9e pendant la p\u00e9riode de vacances de l\u2019\u00e9tablissement de formation<\/li>\n<li>L\u2019activit\u00e9 n\u2019exc\u00e8de pas soixante jours continus par ann\u00e9e civile<\/li>\n<li>Le salaire est fix\u00e9 par la commission paritaire comp\u00e9tente<\/li>\n<\/ul>\n<p>Pour l\u2019ann\u00e9e 2026, le salaire minimum genevois s\u2019\u00e9l\u00e8ve \u00e0 <span style=\"color: #fb0346;\">CHF 24.59 de l\u2019heure<\/span>.<\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2026\/01\/Ajouter-des-lignes-dans-le-corps-du-texte-1-e1767616375891.png\u00a0\u00bb title_text=\u00a0\u00bbAjouter des lignes dans le corps du texte (1)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Derni\u00e8res actualit\u00e9s<\/h2>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3&Prime; include_categories=\u00a0\u00bb19&Prime; show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856&Prime; header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856&Prime; custom_margin_tablet=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb22px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb1em||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1em||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb animation_duration=\u00a0\u00bb1100ms\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1&Prime; 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N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/span><\/h3>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb18px\u00a0\u00bb button_bg_color=\u00a0\u00bb#FB0346&Prime; button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#002856&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>L\u2019ann\u00e9e 2026 marque plusieurs \u00e9volutions majeures en droit du travail, assurances sociales et fiscalit\u00e9, avec des impacts concrets pour les employeurs et les salari\u00e9s. Nous faisons le point sur les changements au niveau national ainsi que sur les mesures sp\u00e9cifiques au canton de Gen\u00e8ve.<\/p>","protected":false},"author":10,"featured_media":243596,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19,87],"tags":[183,185,251,250,218,253,181,184,252],"actualite-theme":[72],"class_list":["post-243421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-rh","tag-avs","tag-cotisation","tag-employeur","tag-frontaliers","tag-impot","tag-ressources-humaines","tag-rh","tag-salaire","tag-salarie","actualite-theme-ressources-humaines"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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