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 : 105 BOULEVARD VOLTAIRE 75011 PARIS

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Publié le 27/10/2022

Monétisation des jours de repos et de RTT : quelles sont les exonérations possibles ?

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

Monétisation des jours de repos et de RTT : quelles sont les exonérations possibles ?

L’Urssaf, dans un communiqué du 30 septembre apporte des précisions sur la monétisation des jours de repos et de RTT. En effet, afin d’améliorer la rémunération et le pouvoir d’achat, la loi de finances rectificative permet à tous les salariés, avec l’accord de leur employeur, de convertir les jours de repos non pris en salaire.

Sont concernés les jours de RTT acquis depuis le 1er janvier 2022 et jusqu’au 31 décembre 2025.

Les journées ou demi-journées travaillées et rachetées par l’employeur à compter du 18 août 2022, sont majorées d’un montant au moins égal au taux de majoration de la première heure supplémentaire applicable dans l'entreprise (25 % en l’absence d’accord collectif).

Ces sommes bénéficient, selon les mêmes conditions que pour les heures supplémentaires :

Pour le salarié : de la réduction de cotisations salariales quel que soit l’effectif de l’entreprise ;
Pour l’employeur : de la déduction forfaitaire patronale uniquement pour les entreprises de moins de 20 salariés.

Les montants doivent être déclarés par l’employeur en DSN via les codes types de personnels suivants

CTP 096 pour la réduction de cotisations salariales ;
CTP 097 pour la déduction forfaitaire de cotisations patronales pour les employeurs de moins de 20 salariés.

À ce jour, les exonérations sur les RTT monétisée ne sont pas applicables à Mayotte.

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