Assiettes des cotisations des apprentis 2018
| Salaire versé (en % du Smic) | Assiette mensuelle des cotisations | |
| en % du Smic | en euros (€) (2) | |
| 25 % | 14 % | 210 |
| 37 % | 26 % | 390 |
| 40 % | 29 % | 435 |
| 41 % | 30 % | 450 |
| 49 % | 38 % | 569 |
| 52 % | 41 % | 614 |
| 53 % | 42 % | 629 |
| 56 % | 45 % | 674 |
| 61 % | 50 % | 749 |
| 64 % | 53 % | 794 |
| 65 % | 54 % | 809 |
| 68 % | 57 % | 854 |
| 76 % | 65 % | 974 |
| 78 % | 67 % | 1 004 |
| 80 % | 69 % | 1 034 |
| 93 % | 82 % | 1 229 |
| (1) L’assiette des cotisations est établie en pourcentage du Smic (base 151,67 heures) en vigueur au 1er janvier 2018 (9,88 €/heure). (2) Calculé par nos soins. |
||
Historique : assiettes des cotisations des apprentis
2017
| Salaire versé (en % du Smic) | Assiette mensuelle des cotisations | |
| en % du Smic | en euros (€) (2) | |
| 25 % | 14 % | 207 |
| 37 % | 26 % | 385 |
| 40 % | 29 % | 429 |
| 41 % | 30 % | 444 |
| 49 % | 38 % | 563 |
| 52 % | 41 % | 607 |
| 53 % | 42 % | 622 |
| 56 % | 45 % | 666 |
| 61 % | 50 % | 740 |
| 64 % | 53 % | 785 |
| 65 % | 54 % | 799 |
| 68 % | 57 % | 844 |
| 76 % | 65 % | 962 |
| 78 % | 67 % | 992 |
| 80 % | 69 % | 1 021 |
| 93 % | 82 % | 1 214 |
| (1) L’assiette des cotisations est établie en pourcentage du Smic (base 151,67 heures) en vigueur au 1er janvier 2017 (9,76 €/heure). (2) Calculé par nos soins. |
||
2016
| Salaire versé (en % du Smic) | Assiette mensuelle des cotisations | |
| en % du Smic | en euros (€) (2) | |
| 25 % | 14 % | 205 |
| 37 % | 26 % | 381 |
| 40 % | 29 % | 425 |
| 41 % | 30 % | 440 |
| 49 % | 38 % | 557 |
| 52 % | 41 % | 601 |
| 53 % | 42 % | 616 |
| 56 % | 45 % | 660 |
| 61 % | 50 % | 733 |
| 64 % | 53 % | 777 |
| 65 % | 54 % | 792 |
| 68 % | 57 % | 836 |
| 76 % | 65 % | 953 |
| 78 % | 67 % | 983 |
| 80 % | 69 % | 1 012 |
| 93 % | 82 % | 1 203 |
| (1) L’assiette des cotisations est établie en pourcentage du Smic (base 151,67 heures) en vigueur au 1er janvier 2016 (9,67 €/heure). (2) Calculé par nos soins. |
||
2015
| Salaire en % du Smic |
Assiette mensuelle des cotisations | |
| en % du Smic | en euros (€) (2) | |
| 25 % | 14 % | 204 |
| 37 % | 26 % | 379 |
| 40 % | 29 % | 423 |
| 41 % | 30 % | 437 |
| 49 % | 38 % | 554 |
| 52 % | 41 % | 598 |
| 53 % | 42 % | 612 |
| 56 % | 45 % | 656 |
| 61 % | 50 % | 729 |
| 64 % | 53 % | 772 |
| 65 % | 54 % | 787 |
| 68 % | 57 % | 831 |
| 76 % | 65 % | 947 |
| 78 % | 67 % | 977 |
| 80 % | 69 % | 1 006 |
| 93 % | 82 % | 1 195 |
| (1) L’assiette des cotisations est établie en pourcentage du Smic (base 151,67 heures) en vigueur au 01/01/2015 (9,61 € / heure). (2) Lettre-circulaire de l’Acoss n° 2015-0000041 du 24 juillet 2015. |
||
Cotisations patronales 2018
Outre les cotisations patronales mentionnées dans le tableau ci-dessous, les entreprises non inscrites au registre des métiers ayant un effectif d’au moins 11 salariés sont également redevables de la cotisation accidents du travail-maladies professionnelles, de la contribution au financement des organisations professionnelles et du versement de transport.
| Salaire en % du SMIC |
Cotisations patronales mensuelles en euros (€) * | |||||
|---|---|---|---|---|---|---|
| 11 à moins de 20 salariés (2) : FNAL 0,10 % + CSA 0,30 % |
20 salariés et plus (2) : FNAL 0,50 % + CSA 0,30 % |
Chômage 4,05 % |
AGS 0,15 % |
Retraite Compl. 4,65 % (3) |
AGFF 1,20 % |
|
| 25 % | 1 € | 2 € | 9 € | 0 € | 9,76 € | 2,52 € |
| 37 % | 2 € | 3 € | 16 € | 1 € | 18,13 € | 4,68 € |
| 40 % | 2 € | 3 € | 18 € | 1 € | 20,23 € | 5,22 € |
| 41 % | 2 € | 4 € | 18 € | 1 € | 20,92 € | 5,40 € |
| 49 % | 2 € | 5 € | 23 € | 1 € | 26,46 € | 6,83 € |
| 52 % | 2 € | 5 € | 25 € | 1 € | 28,55 € | 7,37 € |
| 53 % | 3 € | 5 € | 25 € | 1 € | 29,25 € | 7,55 € |
| 56 % | 3 € | 5 € | 27 € | 1 € | 31,34 € | 8,09 € |
| 61 % | 3 € | 6 € | 30 € | 1 € | 34,83 € | 8,99 € |
| 64 % | 3 € | 6 € | 32 € | 1 € | 36,92 € | 9,53 € |
| 65 % | 3 € | 6 € | 33 € | 1 € | 37,62 € | 9,71 € |
| 68 % | 3 € | 7 € | 35 € | 1 € | 39,71 € | 10,25 € |
| 76 % | 4 € | 8 € | 39 € | 1 € | 45,29 € | 11,69 € |
| 78 % | 4 € | 8 € | 41 € | 2 € | 46,69 € | 12,05 € |
| 80 % | 4 € | 8 € | 42 € | 2 € | 48,08 € | 12,41 € |
| 93 % | 5 € | 10 € | 50 € | 2 € | 57,15 € | 14,75 € |
| (1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1er janvier de l’année au cours de laquelle est versée la rémunération. (2) CSA = Contribution Solidarité Autonomie. (3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %. * Calculé par nos soins. |
||||||
Historique : cotisations patronales
2017
| Salaire en % du SMIC |
Cotisations patronales mensuelles en euros (€) * | |||||
|---|---|---|---|---|---|---|
| 11 à moins de 20 salariés (2) : FNAL 0,10 % + CSA 0,30 % |
20 salariés et plus (2) : FNAL 0,50 % + CSA 0,30 % |
Chômage 4,05 % |
AGS 0,15 % |
Retraite Compl. 4,65 % (3) |
AGFF 1,20 % |
|
| 25 % | 1 € | 2 € | 8 € | 0 € | 9,62 € | 2,48 € |
| 37 % | 2 € | 3 € | 16 € | 1 € | 17,90 € | 4,62 € |
| 40 % | 2 € | 3 € | 17 € | 1 € | 19,95 € | 5,15 € |
| 41 % | 2 € | 4 € | 18 € | 1 € | 20,65 € | 5,33 € |
| 49 % | 2 € | 5 € | 23 € | 1 € | 26,18 € | 6,76 € |
| 52 % | 2 € | 5 € | 25 € | 1 € | 28,22 € | 7,28 € |
| 53 % | 2 € | 5 € | 25 € | 1 € | 28,92 € | 7,46 € |
| 56 % | 3 € | 5 € | 27 € | 1 € | 30,97 € | 7,99 € |
| 61 % | 3 € | 6 € | 30 € | 1 € | 34,41 € | 8,88 € |
| 64 % | 3 € | 6 € | 32 € | 1 € | 36,50 € | 9,42 € |
| 65 % | 3 € | 6 € | 32 € | 1 € | 37,15 € | 9,59 € |
| 68 % | 3 € | 7 € | 34 € | 1 € | 39,25 € | 10,13 € |
| 76 % | 4 € | 8 € | 39 € | 1 € | 44,73 € | 11,54 € |
| 78 % | 4 € | 8 € | 40 € | 1 € | 46,13 € | 11,90 € |
| 80 % | 4 € | 8 € | 41 € | 2 € | 47,48 € | 12,25 € |
| 93 % | 5 € | 10 € | 49 € | 2 € | 56,45 € | 14,57 € |
| (1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1er janvier de l’année au cours de laquelle est versée la rémunération. (2) CSA = Contribution Solidarité Autonomie. (3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %. * Calculé par nos soins. |
||||||
| Salaire en % du SMIC |
Cotisations patronales mensuelles en euros (€) * | |||||
|---|---|---|---|---|---|---|
| 11 à moins de 20 salariés (2) : FNAL 0,10 % + CSA 0,30 % |
20 salariés et plus (2) : FNAL 0,50 % + CSA 0,30 % |
Chômage 4% |
AGS 0,15 % |
Retraite Compl. 4,65 % (3) |
AGFF 1,20 % |
|
| 25 % | 1 € | 2 € | 8 € | 0 € | 9,62 € | 2,48 € |
| 37 % | 2 € | 3 € | 15 € | 1 € | 17,90 € | 4,62 € |
| 40 % | 2 € | 3 € | 17 € | 1 € | 19,95 € | 5,15 € |
| 41 % | 2 € | 4 € | 18 € | 1 € | 20,65 € | 5,33 € |
| 49 % | 2 € | 5 € | 23 € | 1 € | 26,18 € | 6,76 € |
| 52 % | 2 € | 5 € | 24 € | 1 € | 28,22 € | 7,28 € |
| 53 % | 2 € | 5 € | 25 € | 1 € | 28,92 € | 7,46 € |
| 56 % | 3 € | 5 € | 27 € | 1 € | 30,97 € | 7,99 € |
| 61 % | 3 € | 6 € | 30 € | 1 € | 34,41 € | 8,88 € |
| 64 % | 3 € | 6 € | 31 € | 2 € | 36,50 € | 9,42 € |
| 65 % | 3 € | 6 € | 32 € | 2 € | 37,15 € | 9,59 € |
| 68 % | 3 € | 7 € | 34 € | 2 € | 39,25 € | 10,13 € |
| 76 % | 4 € | 8 € | 38 € | 2 € | 44,73 € | 11,54 € |
| 78 % | 4 € | 8 € | 40 € | 2 € | 46,13 € | 11,90 € |
| 80 % | 4 € | 8 € | 41 € | 2 € | 47,48 € | 12,25 € |
| 93 % | 5 € | 10 € | 49 € | 2 € | 56,45 € | 14,57 € |
| (1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1er janvier de l’année au cours de laquelle est versée la rémunération. (2) CSA = Contribution Solidarité Autonomie. (3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %. * Calculé par nos soins. |
||||||
2016
| Salaire en % du SMIC |
Cotisations patronales mensuelles en euros (€) * | |||||
|---|---|---|---|---|---|---|
| 11 à moins de 20 salariés (2) : FNAL 0,10 % + CSA 0,30 % |
20 salariés et plus (2) : FNAL 0,50 % + CSA 0,30 % |
Chômage 4 % |
AGS 0,25 % |
Retraite Compl. 4,65 % (3) |
AGFF 1,20 % |
|
| 25 % | 1 € | 2 € | 8 € | 1 € | 9,53 € | 2,46 € |
| 37 % | 2 € | 3 € | 15 € | 1 € | 17,72 € | 4,57 € |
| 40 % | 2 € | 3 € | 17 € | 1 € | 19,76 € | 5,10 € |
| 41 % | 2 € | 4 € | 18 € | 1 € | 20,46 € | 5,28 € |
| 49 % | 2 € | 4 € | 22 € | 1 € | 25,90 € | 6,68 € |
| 52 % | 2 € | 5 € | 24 € | 2 € | 27,95 € | 7,21 € |
| 53 % | 2 € | 5 € | 25 € | 2 € | 28,64 € | 7,39 € |
| 56 % | 3 € | 5 € | 26 € | 2 € | 30,69 € | 7,92 € |
| 61 % | 3 € | 6 € | 29 € | 2 € | 34,08 € | 8,80 € |
| 64 % | 3 € | 6 € | 31 € | 2 € | 36,13 € | 9,32 € |
| 65 % | 3 € | 6 € | 32 € | 2 € | 36,83 € | 9,50 € |
| 68 % | 3 € | 7 € | 33 € | 2 € | 38,87 € | 10,03 € |
| 76 % | 4 € | 8 € | 38 € | 2 € | 44,31 € | 11,44 € |
| 78 % | 4 € | 8 € | 39 € | 2 € | 45,71 € | 11,80 € |
| 80 % | 4 € | 8 € | 40 € | 3 € | 47,06 € | 12,14 € |
| 93 % | 5 € | 10 € | 48 € | 3 € | 55,94 € | 14,44 € |
| (1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1er janvier de l’année au cours de laquelle est versée la rémunération. (2) CSA = Contribution Solidarité Autonomie. (3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %. * Calculé par nos soins. |
||||||
2015
| Salaire en % du SMIC |
Cotisations patronales mensuelles en euros (€) * | |||||
|---|---|---|---|---|---|---|
| 11 à moins de 20 salariés (2) : FNAL 0,10 % + CSA 0,30 % |
20 salariés et plus (2) : FNAL 0,50 % + CSA 0,30 % |
Chômage 4,00 % |
AGS 0,30 % |
Retraite Compl. 4,65 % (3) |
AGFF 1,20 % |
|
| 25 % | 1 € | 2 € | 8 € | 1 € | 9,49 € | 2,45 € |
| 37 % | 2 € | 3 € | 15 € | 1 € | 17,62 € | 4,55 € |
| 40 % | 2 € | 3 € | 17 € | 1 € | 19,67 € | 5,08 € |
| 41 % | 2 € | 3 € | 17 € | 1 € | 20,32 € | 5,24 € |
| 49 % | 2 € | 4 € | 22 € | 2 € | 25,76 € | 6,65 € |
| 52 % | 2 € | 5 € | 24 € | 2 € | 27,81 € | 7,18 € |
| 53 % | 2 € | 5 € | 24 € | 2 € | 28,46 € | 7,34 € |
| 56 % | 3 € | 5 € | 26 € | 2 € | 30,50 € | 7,87 € |
| 61 % | 3 € | 6 € | 29 € | 2 € | 33,90 € | 8,75 € |
| 64 % | 3 € | 6 € | 31 € | 2 € | 35,94 € | 9,28 € |
| 65 % | 3 € | 6 € | 31 € | 2 € | 36,59 € | 9,44 € |
| 68 % | 3 € | 7 € | 33 € | 2 € | 38,64 € | 9,97 € |
| 76 % | 4 € | 8 € | 38 € | 3 € | 44,03 € | 11,36 € |
| 78 % | 4 € | 8 € | 39 € | 3 € | 45,43 € | 11,72 € |
| 80 % | 4 € | 8 € | 40 € | 3 € | 46,78 € | 12,07 € |
| 93 % | 5 € | 10 € | 48 € | 4 € | 55,57 € | 14,34 € |
| (1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1er janvier de l’année au cours de laquelle est versée la rémunération. (2) CSA = Contribution Solidarité Autonomie. (3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %. * Lettre-circulaire de l’Acoss n° 2015-0000041 du 24 juillet 2015. |
||||||
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