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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Chômage : quel est le seuil d'exonération à la CSG/CRDS de l'allocation journalière ?

Article juridique

Par Me André ICARD

EN BREF : à partir du 1er janvier 2013, la contribution pour le remboursement de la dette sociale (CRDS) et la contribution sociale généralisée (CSG) ne sont pas dues si le montant de l'allocation chômage brute journalière est inférieur à (9,43 euros x 35 heures) / 7 = 47,15 euros (arrondi à 48 euros).

Le seuil d'exonération en deçà duquel la contribution pour le remboursement de la dette sociale (CRDS) et la contribution sociale généralisée (CSG) ne sont pas dues sur les allocations chômage passe de 47 euros à 48 euros par jour.

Cette réévaluation mécanique est due au relèvement du SMIC (Salaire minimum interprofessionnel de croissance) qui est passé, à compter du 1er janvier 2013, de 9,40 euros de l'heure à 9,43 euros de l'heure.

POUR MEMOIRE : la formule de calcul est (9,43 euros x 35 heures) / 7 = 47,15 € (arrondi à 48 euros) brut par jour.

SOURCE : Circulaire UNEDIC n° 2012-28 du 28 décembre 2012