Maître Frédéric CHHUM

Avocat au barreau de Paris

Compétences : Droit du travail et social, Procédure d'appel, Droit pénal, Procédure civile

Barreau : Paris

Adresse : 34 RUE PETRELLE 75009 PARIS

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Publié le 14/01/2022

chhum avocats (Paris, Nantes, Lille) -Indemnité inflation : des précisions de l’URSSAF ?

Article juridique - Droit du travail et social

Par Me Frédéric CHHUM

chhum avocats (Paris, Nantes, Lille) -Indemnité inflation : des précisions de l’URSSAF ?

1) Possibilité pour l’employeur de verser une somme supérieure à 100 euros.

Lors de la mise à jour du 4 janvier 2022, de nouvelles questions ont été ajoutées à la FAQ (foire aux questions) de l’URSSAF, lui permettant notamment de préciser qu’il est possible de verser une somme supérieure à 100 € par salarié.

Cependant, l’indemnité inflation sera exonérée seulement dans la limite de 100 €, les sommes excédant ce seuil seront soumises à cotisations et contributions sociales.

De plus, la déduction effectuée par l’employeur sur le montant des cotisations et contributions dues à l’URSSAF sera limitée à 100 € par salarié.

2) Sur le seuil de rémunération de 26 000 euros.

L’URSSAF rappelle que si le seuil de rémunération de 26 000 € sur la période de référence est dépassé, l’indemnité inflation ne peut pas être versée.

En outre, pour les employeurs pratiquant le décalage de paie ou versant l’indemnité en janvier 2022, l’URSSAF réaffirme qu’ils ne doivent pas en tenir compte, seules les rémunérations versées au titre des mois de janvier à octobre 2021 devant être prises en compte.

De même, les primes annuelles 2021 versées après le mois d’octobre 2021 ne sont pas prises en compte.

Pour les stagiaires en entreprise sous convention de stage, l’ensemble des gratifications de stage versées par un même employeur entre le 1er janvier et le 31 octobre 2021 sont également prises en compte pour apprécier l’éligibilité du stagiaire à l’indemnité.

Pour lire l’intégralité de la brève, cliquez sur le lien ci-dessous.

https://www.village-justice.com/articles/indemnite-inflation-des-precisions-urssaf,41280.html

Frédéric CHHUM avocat et ancien membre du conseil de l’ordre des avocats de Paris (mandat 2019-2021)

CHHUM AVOCATS (Paris, Nantes, Lille)

e-mail: chhum@chhum-avocats.com

www.chhum-avocats.fr

https://www.instagram.com/fredericchhum/?hl=fr

.Paris: 34 rue Petrelle 75009 Paris tel: 0142560300

.Nantes: 41, Quai de la Fosse 44000 Nantes tel: 0228442644

.Lille: 45, rue Saint Etienne 59000 Lille tel: 03.20.57.53.24