Maître Karine GERONIMI

Avocat au barreau de Paris

Compétences : Droit du travail et social, Droit pénal, Droit du crédit et de la consommation, Droit du dommage corporel, Droit des assurances, Droit immobilier, Droit de la santé, Droit de la sécurité sociale et de la protection sociale

Barreau : Paris

Adresse : 44 RUE DU LOUVRE 75001 PARIS

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Publié le 29/04/2020

Relèvement de la limite de défiscalisation des heures supplémentaires et complémentaires

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

Relèvement de la limite de défiscalisation des heures supplémentaires et complémentaires

La rémunération des heures supplémentaires et complémentaires est, sous certaines conditions, exonérée d’impôt sur le revenu pour un montant de 5 000 € par an. La nouvelle loi de finances rectificative pour 2020 prévoit que si cette limite de 5 000 € est atteinte en raison des heures supplémentaires et complémentaires réalisées pendant l’état d’urgence sanitaire, soit entre le 16 mars 2020 et le 24 mai 2020, la limite d’exonération annuelle passe à 7 500 €.

Loi de finances rectificative pour 2020, n° 2020-473 du 25 avril 2020, art. 4