Maître Ingrid KIS

Avocat au barreau de Paris

Compétences : Droit de la sécurité sociale et de la protection sociale

Barreau : Paris

Adresse : 50 AVENUE MARCEAU 75008 PARIS

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Publié le 27/01/2026

Non, tous les pourboires ne sont pas soumis à cotisations et contributions sociales

Article juridique - Droit de la sécurité sociale et de la protection sociale

Par Me Ingrid KIS

Non, tous les pourboires ne sont pas soumis à cotisations et contributions sociales

Il existe une exception au principe d’assujettissement des pourboires à cotisations et contributions sociales.

En effet, dans le cadre d’un dispositif temporaire, le législateur a prévu une exonération du 1er janvier 2022 au 31 décembre 2025 pour les pourboires remis volontairement :

aux salariés ;
ou à l'employeur qui les reverse au personnel en contact avec la clientèle (article 5 de la loi de finances pour 2022, article 28 de la loi de finances 2024 et article 7 de la loi de finances 2025). Sont par exemple concernés les pourboires versés par carte bancaire (compte-rendu des débats de la première séance de l’Assemblée nationale du 12 octobre 2021).

Cette exonération s’applique sous réserve que la rémunération soit inférieure ou égale à 1,6 SMIC.

Une reconduction jusqu’au 31 décembre 2028 est envisagée dans le cadre du projet de loi de finances 2026 (article 2 quater du PLF 2026).

Dans l’attente de son adoption, le Bulletin officiel de sécurité sociale (BOSS) a indiqué dans un communiqué du 29 décembre 2025 que « les employeurs peuvent continuer à appliquer cette exonération selon les règles actuellement prévues à l’article 5 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 au titre des périodes d’emploi intervenant à compter du 1er janvier 2026 ».

La jurisprudence récente de la Cour de cassation sur les pourboires est sans incidence sur l’application du dispositif. En effet, si la Haute juridiction a validé un redressement URSSAF sur des pourboires réglés par carte bancaire puis reversés aux salariés, le redressement concernait une période antérieure à sa mise en place (Cass. 2ème Civ., 5 juin 2025, n° 23-13.543).

Ainsi, les sociétés du secteur HCR peuvent exonérer les pourboires versés dans le cadre du dispositif indépendamment de cette décision.

En parallèle, elles peuvent, sous certaines conditions, mobiliser des dispositifs d’exonération pérennes pour verser un complément de rémunération à leurs salariés. Cela permet en effet de constituer un package de rémunération attractif, dans un contexte de difficultés de recrutement, tout en maîtrisant le coût employeur. Il est opportun de mener un audit pour identifier l’ensemble des leviers à disposition.