Maître André ICARD

Avocat au barreau de Paris

Compétences : Fonction publique, Collectivités locales, Droit public économique, Urbanisme, Droit électoral

Barreau : Paris

Adresse : 72 BOULEVARD PEREIRE 75017 PARIS

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La loi en faveur du travail, de l’emploi et du pouvoir d’achat dite « T.E.P.A. » a été publiée au J.O. du 22 août 2007.

Article juridique

Par Me André ICARD

La loi n° 2007-1223 du 21 août 2007 en faveur du travail, de l'emploi et du pouvoir d'achat, applicable à compter du 1er octobre 2007, prévoit entre autre, que la rémunération des heures supplémentaires et complémentaires est exonérée d'impôt et de cotisations salariales. La réduction forfaitaire de cotisations sociales varie en fonction de l'effectif de l'entreprise, celle de 20 salariés au maximum bénéficiant d'une réduction plus importante. Dans les entreprises de moins de 20 salariés, le salaire correspondant à des heures supplémentaires est majoré de 25 % au lieu de 10 % actuellement.