{"id":236428,"date":"2024-02-08T15:03:20","date_gmt":"2024-02-08T14:03:20","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=236428"},"modified":"2024-06-05T16:31:21","modified_gmt":"2024-06-05T14:31:21","slug":"joint-social-security-contributions-2024","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/cotisations-sociales-paritaires-2024\/","title":{"rendered":"Joint social security contributions 2024"},"content":{"rendered":"

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Toute personne exer\u00e7ant une activit\u00e9 lucrative a l\u2019obligation de cotiser d\u00e8s le 1er janvier qui suit son 17e anniversaire et ceci jusqu\u2019\u00e0 l\u2019\u00e2ge terme AVS. En 2024, les personnes n\u00e9es en 2006 commenceront \u00e0 cotiser.<\/span><\/p>\n

La r\u00e9forme de l\u2019AVS (AVS 21) a \u00e9t\u00e9 accept\u00e9e le 25 septembre 2022 et est entr\u00e9e en vigueur le 1er janvier 2024. Le financement de l\u2019AVS et le niveau des rentes sont ainsi garantis pour les dix prochaines ann\u00e9es. Le d\u00e9part \u00e0 la retraite est d\u2019avantage flexible et la TVA augmente l\u00e9g\u00e8rement.<\/span><\/p>\n

L\u2019\u00e2ge de la retraite est fix\u00e9 \u00e0 65 ans. Des dispositions transitoires sont pr\u00e9vues pour les femmes n\u00e9es entre 1961 et 1969. Il est en outre possible de percevoir la rente AVS de mani\u00e8re plus flexible.<\/span><\/p>\n

 <\/p>\n

Autre nouveaut\u00e9 :<\/h3>\n

Les personnes qui travaillent au-del\u00e0 de l\u2019\u00e2ge de r\u00e9f\u00e9rence pourront \u00e0 l\u2019avenir renoncer \u00e0 la franchise et demander \u00e0 verser des cotisations sur l\u2019int\u00e9gralit\u00e9 de leur revenu professionnel. Les salari\u00e9\u00b7e\u00b7s devront communiquer cette d\u00e9cision \u00e0 leur employeur\u00b7e au plus tard lors du paiement du premier salaire apr\u00e8s l\u2019\u00e2ge de r\u00e9f\u00e9rence. Le choix de verser des cotisations sur l\u2019int\u00e9gralit\u00e9 du salaire ou d\u2019appliquer la franchise sera automatiquement reconduit les ann\u00e9es de cotisation suivantes, sauf si la personne communique une d\u00e9cision contraire lors du paiement du premier salaire de l\u2019ann\u00e9e suivante.<\/span><\/p>\n

Les ind\u00e9pendant\u00b7e\u00b7s qui veulent renoncer \u00e0 la franchise devront en informer la caisse de compensation comp\u00e9tente jusqu\u2019au 31 d\u00e9cembre de l\u2019ann\u00e9e de cotisation en cours. Ce choix sera automatiquement reconduit les ann\u00e9es de cotisation suivantes, sauf si l\u2019assur\u00e9\u00b7e communique \u00e0 la caisse de compensation avant le 31 d\u00e9cembre de l\u2019ann\u00e9e concern\u00e9e sa volont\u00e9 d\u2019appliquer la franchise.<\/span><\/p>\n

Aussi, les salaires de moins de CHF 2\u2019300.- par an et par employeur\u00b7e ne sont pas soumis \u00e0 l\u2019AVS, \u00e0 moins que l\u2019assur\u00e9\u00b7e en fasse express\u00e9ment la demande. Nous tenons \u00e0 pr\u00e9ciser que le revenu de minime importance n\u2019est pas applicable dans un m\u00e9nage priv\u00e9 et que par cons\u00e9quent le salaire doit \u00eatre soumis d\u00e8s le 1er franc.<\/span><\/p>\n

[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

1. <\/span>Taux l\u00e9gaux pour le calcul des cotisations sur les salaires bruts<\/h3>\n

[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-ficuciaire-cotisations-sociales-paritaires-0224-1.png\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-cotisations-sociales-paritaires-0224-1″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

2. Pr\u00e9voyance professionnelle (LPP \u2013 2e pilier \/ plan de base)<\/h3>\n

\u00c0 compter du 1er janvier qui suit son 17e anniversaire, toute personne qui travaille plus de 3 mois pour un\u00b7e m\u00eame employeur\u00b7e et qui per\u00e7oit de cet\u00b7te employeur\u00b7e un salaire annuel sup\u00e9rieur \u00e0 CHF 22\u2019050.- doit obligatoirement \u00eatre assur\u00e9e \u00e0 la LPP. Dans le cadre d\u2019un plan de pr\u00e9voyance professionnel de base, l\u2019employ\u00e9\u00b7e est assur\u00e9\u00b7e uniquement pour les risques d\u00e9c\u00e8s et invalidit\u00e9 jusqu\u2019au 31 d\u00e9cembre de sa 24e ann\u00e9e.<\/span><\/p>\n

La cotisation d\u2019\u00e9pargne pour la vieillesse commence le 1er janvier de l\u2019ann\u00e9e de ses 25 ans. Les montants limites de la pr\u00e9voyance professionnelle sont les suivants :<\/span><\/p>\n

[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-ficuciaire-cotisations-sociales-paritaires-0224-2.png\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-cotisations-sociales-paritaires-0224-2″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Nous vous rappelons que, d\u00e8s le 1er janvier 2011, toute personne qui continue \u00e0 travailler apr\u00e8s l\u2019\u00e2ge de la retraite, peut encore cotiser \u00e0 la pr\u00e9voyance professionnelle et ce, jusqu\u2019\u00e0 l\u2019\u00e2ge de 69 ans y compris.<\/span><\/p>\n

[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_margin__hover_enabled=\u00a0\u00bboff|desktop\u00a0\u00bb]<\/p>\n

3. Imp\u00f4ts source<\/h3>\n

Tous\u00b7tes les r\u00e9sident\u00b7e\u00b7s \u00e9tranger\u00b7\u00e8re\u00b7s (non titulaire d\u2019un permis C \/ non mari\u00e9\u00b7e avec un Suisse ou permis C) sont soumis\u00b7e\u00b7s \u00e0 l\u2019imp\u00f4t \u00e0 la source.<\/span><\/p>\n

L\u2019imp\u00f4t \u00e0 la source est pr\u00e9lev\u00e9 selon le bar\u00e8me du canton de domicile de l\u2019employ\u00e9\u00b7e. Ainsi, l\u2019employeur\u00b7e doit s\u2019affilier aupr\u00e8s du canton comp\u00e9tent et appliquer les r\u00e8gles de ce canton.<\/span><\/p>\n

Tous les changements de bar\u00e8me sont applicables d\u00e8s le 1er jour du mois suivant.<\/span><\/p>\n

Aussi, d\u00e8s le 1er janvier 2024, La limite d\u2019\u00e2ge de 25 ans pour l\u2019octroi d\u2019une d\u00e9duction de charge de famille est supprim\u00e9e. Ainsi, les enfants majeurs d\u00e8s 25 ans r\u00e9volus peuvent constituer des charges de famille pour les parents qui pourvoient \u00e0 leur entretien, pour autant qu\u2019ils r\u00e9pondent \u00e0 trois conditions :<\/span><\/p>\n

    \n
  • L\u2019enfant est apprenti\u00b7e au b\u00e9n\u00e9fice d\u2019un contrat d\u2019apprentissage ou \u00e9tudiant\u00b7e r\u00e9guli\u00e8rement inscrit\u00b7e dans un \u00e9tablissement d\u2019enseignement secondaire ou sup\u00e9rieur durant l\u2019ann\u00e9e civile ;<\/span><\/li>\n
  • L\u2019enfant dispose d\u2019une fortune nette ne d\u00e9passant pas CHF 92\u2019432.- ;<\/span><\/li>\n
  • L\u2019enfant ne per\u00e7oit pas de revenus bruts annuels sup\u00e9rieurs \u00e0 CHF 16\u2019197.- (charge enti\u00e8re) ou CHF 24\u2019296.- (demi-charge).<\/span><\/li>\n<\/ul>\n

    <\/span><\/p>\n

    4. Salaire minimum 2024<\/h3>\n

    Le salaire minimum s\u2019applique \u00e0 toutes les personnes travaillants 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.<\/span><\/p>\n

    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 :<\/span><\/p>\n

      \n
    • L\u2019\u00e9tudiant\u00b7e est immatricul\u00e9\u00b7e aupr\u00e8s d\u2019un \u00e9tablissement de formation ;<\/span><\/li>\n
    • L\u2019activit\u00e9 est d\u00e9ploy\u00e9e pendant la p\u00e9riode de vacances de l\u2019\u00e9tablissement<\/span><\/li>\n
    • de formation ;<\/span><\/li>\n
    • L\u2019activit\u00e9 n\u2019exc\u00e8de pas soixante jours continus par ann\u00e9e civile ;<\/span><\/li>\n
    • Le salaire est fix\u00e9 par la commission paritaire comp\u00e9tente.<\/span><\/li>\n<\/ul>\n

      Pour l\u2019ann\u00e9e 2024, le salaire minimum genevois s\u2019\u00e9l\u00e8ve \u00e0 CHF 24.32 par heure.<\/span><\/p>\n

      [\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-ficuciaire-cotisations-sociales-paritaires-0224-3.png\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-cotisations-sociales-paritaires-0224-3″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5″ _builder_version=\u00a0\u00bb4.25.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb z_index=\u00a0\u00bb1″ sticky_position=\u00a0\u00bbtop\u00a0\u00bb sticky_offset_top=\u00a0\u00bb150px\u00a0\u00bb sticky_limit_bottom=\u00a0\u00bbrow\u00a0\u00bb sticky_offset_surrounding=\u00a0\u00bboff\u00a0\u00bb sticky_position_tablet=\u00a0\u00bbnone\u00a0\u00bb sticky_position_phone=\u00a0\u00bbnone\u00a0\u00bb sticky_position_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNjQzMyJ9fQ==@\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#FB0346″ button_bg_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb button_border_width=\u00a0\u00bb2px\u00a0\u00bb button_border_color=\u00a0\u00bb#FB0346″ button_border_radius=\u00a0\u00bb30px\u00a0\u00bb button_icon=\u00a0\u00bb$||divi||400″ custom_margin_tablet=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22button_text_color__hover%22%93}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#FB0346″ button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb button_text_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_text_color__hover=\u00a0\u00bb#ffffff\u00a0\u00bb][\/et_pb_button][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

      Derni\u00e8res actualit\u00e9s<\/h2>\n

      [\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3″ 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″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856″ header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856″ 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 hover_enabled=\u00a0\u00bb0″ 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 include_categories=\u00a0\u00bb19″ sticky_enabled=\u00a0\u00bb0″][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb2_5,3_5″ use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb gutter_width=\u00a0\u00bb2″ make_equal=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_5″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbTheW NYC Regular||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb30px\u00a0\u00bb text_line_height=\u00a0\u00bb1.3em\u00a0\u00bb width_tablet=\u00a0\u00bb\u00a0\u00bb width_phone=\u00a0\u00bb\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb32px\u00a0\u00bb text_font_size_phone=\u00a0\u00bb26px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

      Le d\u00e9partement Salaires de Berney Associ\u00e9s se tient \u00e0 votre enti\u00e8re disposition pour r\u00e9pondre \u00e0 vos questions ou pour tout compl\u00e9ment d\u2019information.<\/span><\/p>\n

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      Anyone in gainful employment is obliged to pay contributions from 1 January following their 17th birthday until they reach AHV retirement age. People born in 2006 will start paying contributions in 2024.<\/p>","protected":false},"author":2,"featured_media":236318,"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],"tags":[],"actualite-theme":[72],"class_list":["post-236428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","actualite-theme-ressources-humaines"],"acf":[],"yoast_head":"\nCotisations sociales paritaires 2024 - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Toute personne exer\u00e7ant une activit\u00e9 lucrative a l\u2019obligation de cotiser d\u00e8s le 1er janvier qui suit son 17e anniversaire.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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