{"id":236498,"date":"2023-01-17T10:26:43","date_gmt":"2023-01-17T09:26:43","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=236498"},"modified":"2024-07-10T11:31:32","modified_gmt":"2024-07-10T09:31:32","slug":"rh-joint-social-security-contributions-2023","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/rh-cotisations-sociales-paritaires-2023\/","title":{"rendered":"HR: Joint social contributions 2023"},"content":{"rendered":"

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global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ 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

Toute personne exer\u00e7ant une activit\u00e9 lucrative a l\u2019obligation de cotiser d\u00e8s le 1er janvier qui suit son 17\u00e8me anniversaire et ceci jusqu\u2019\u00e0 la fin de son activit\u00e9 lucrative. En 2023, les personnes n\u00e9es en 2005 commenceront \u00e0 cotiser.<\/h3>\n

Les personnes ayant atteint l\u2019\u00e2ge de la retraite (64 ans pour les femmes et 65 ans pour les hommes) qui continuent d\u2019exercer une activit\u00e9 lucrative, continuent de cotiser aux assurances sociales, sauf \u00e0 l\u2019assurance ch\u00f4mage, et b\u00e9n\u00e9ficient d\u2019une franchise mensuelle de CHF 1\u2019400.- par mois d\u00e8s le mois qui suit leur anniversaire.<\/span><\/p>\n

Aussi, les salaires de moins de CHF 2\u2019300.- par an et par employeur\u00b7euse ne sont pas soumis \u00e0 l\u2019AVS, \u00e0 moins que l\u2019assur\u00e9 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

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

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

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

[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-ficuciaire-cotisations-sociales-paritaires-0123-1.png\u00a0\u00bb alt=\u00a0\u00bbGraphique nombres de frontaliers\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-cotisations-sociales-paritaires-0123-1″ _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_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ 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

\u00c0 noter que la cotisation de 1 % pour le ch\u00f4mage solidarit\u00e9 (salaire AVS sup\u00e9rieur \u00e0 CHF 148\u2019200) ne sera plus pr\u00e9lev\u00e9e d\u00e8s le 1er janvier 2023.<\/span><\/p>\n

La taxe pour la formation professionnelle sera pr\u00e9lev\u00e9e sous forme d\u2019une cotisation sur le salaire AVS. Le taux se situe entre 0.03 % et 0.15 % en fonction de la masse salariale.<\/span><\/p>\n

 <\/p>\n

2. Activit\u00e9 lucrative dans diff\u00e9rent pays<\/h3>\n

Nous attirons votre attention sur le fait que les ressortissants\u00b7tes suisses, europ\u00e9en\u00b7nes ou d\u2019un pays de l\u2019AELE travaillant simultan\u00e9ment en suisse et dans un ou plusieurs pays ( UE \/ AELE ) ou inscrits\u00b7tes au ch\u00f4mage sont assujetti\u00b7e\u00b7s \u00e0 la s\u00e9curit\u00e9 sociale d\u2019un seul \u00e9tat.<\/span><\/p>\n

Chaque cas \u00e9tant particulier, nous vous invitons \u00e0 nous contacter pour une analyse de la situation.<\/span><\/p>\n

<\/b><\/p>\n

<\/b><\/p>\n

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

\u00c0 compter du 1er janvier qui suit son 17\u00e8me anniversaire, toute personne qui travaille plus de 3 mois pour un\u00b7e m\u00eame employeur\u00b7euse et qui per\u00e7oit de cet\u00b7te employeur\u00b7euse 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 24\u00e8me 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 restent inchang\u00e9s avec effet au 1er janvier 2022 :<\/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-0123-2.png\u00a0\u00bb alt=\u00a0\u00bbGraphique pr\u00e9l\u00e8vement obligatoire\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-cotisations-sociales-paritaires-0123-2″ _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_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ 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

Nous vous rappelons que, depuis 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

 <\/p>\n

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

Tous.tes les r\u00e9sidents\u00b7tes \u00e9trangers\u00b7\u00e8res ( non titulaire d\u2019un permis C\/ non mari\u00e9\u00b7e avec un Suisse ou permis C ) sont soumis\u00b7ses \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\u00b7euse 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

D\u00e8s le 1er janvier 2023, tous les enfants jusqu\u2019\u00e0 25 ans peuvent \u00eatre pris en compte dans le bar\u00e8me applicable. Cependant, s\u2019ils ne sont plus apprenti\u00b7e\u00b7s ou \u00e9tudiant\u00b7e\u00b7s, leur revenu doit \u00eatre inf\u00e9rieur \u00e0 CHF 15\u2019557.- par an. La charge sera prise en compte jusqu\u2019\u00e0 la fin du mois de leurs 25 ans.<\/span><\/p>\n

<\/b><\/p>\n

<\/b><\/p>\n

5. Salaire minimum 2023<\/h3>\n

Le salaire minimum s\u2019applique \u00e0 tous\u00b7tes les collaborateurs\u00b7trices travaillants<\/span><\/p>\n

sur le sol genevois \u00e0 l\u2019exception des apprentis, des stagiaires ( dans le cadre d\u2019une formation scolaire ou professionnelle ) et des mineurs.<\/span><\/p>\n

Les activit\u00e9s professionnelles occasionnelles des \u00e9tudiants\u00b7tes \u00e2g\u00e9s\u00b7es de plus de 18 ans, \u00ab jobs d\u2019\u00e9tudiants\u00b7tes \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 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 2023, le salaire minimum genevois s\u2019\u00e9l\u00e8ve \u00e0 CHF 24.00.- 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-0123-3.png\u00a0\u00bb alt=\u00a0\u00bbGraphique pr\u00e9l\u00e8vement obligatoire\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-cotisations-sociales-paritaires-0123-3″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ 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

    6. APG (allocation perte de gain maternit\u00e9, paternit\u00e9, adoption)<\/h3>\n

    Le salaire maximum assur\u00e9 aupr\u00e8s de l\u2019assurance perte de gain (f\u00e9d\u00e9ral) est augment\u00e9 d\u00e8s le 1er janvier 2023. Il sera d\u00e9sormais de CHF 99\u2019000.-. L\u2019allocation de base (80 % du salaire assur\u00e9) sera de CHF 220 par jour au maximum.<\/span><\/p>\n

     <\/p>\n

    7. Cong\u00e9 d\u2019adoption<\/h3>\n

    D\u00e8s le 1er janvier 2023, les parents qui adoptent un enfant de moins de 4 ans pourront b\u00e9n\u00e9ficier d\u2019un cong\u00e9 adoption de deux semaines (10 jours) \u00e0 prendre en une fois ou sous forme de jours isol\u00e9s dans un d\u00e9lai d\u2019une ann\u00e9e suivant l\u2019accueil de l\u2019enfant. Ce cong\u00e9 sera indemnis\u00e9 par les allocations perte de gain (APG).<\/span><\/p>\n

    L\u2019allocation perte de gain adoption correspond \u00e0 80 % du salaire soumis, maximum CHF 220.- par jour.<\/span><\/p>\n

    En cas d\u2019adoption conjointe et si les \u00e9poux\u00b7se\u00b7s r\u00e9pondent aux conditions fix\u00e9es par la loi, le cong\u00e9 peut \u00eatre r\u00e9parti entre les deux parents. Toutefois, ces dernier\u00b7\u00e8re\u00b7s ne peuvent pas prendre le cong\u00e9 aux m\u00eames dates.<\/span><\/p>\n

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

    [\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3″ include_categories=\u00a0\u00bb19″ 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 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″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\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 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 da_disable_devices=\u00a0\u00bboff|off|off\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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    Toute personne exer\u00e7ant une activit\u00e9 lucrative a l\u2019obligation de cotiser d\u00e8s le 1er janvier qui suit son 17\u00e8me anniversaire et ceci jusqu\u2019\u00e0 la fin de son activit\u00e9 lucrative.<\/p>","protected":false},"author":2,"featured_media":236480,"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-236498","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","actualite-theme-ressources-humaines"],"acf":[],"yoast_head":"\nRH : Cotisations sociales paritaires 2023 - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Toute personne exer\u00e7ant une activit\u00e9 lucrative a 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