{"id":2624,"date":"2023-12-14T12:12:57","date_gmt":"2023-12-14T11:12:57","guid":{"rendered":"https:\/\/www.sn-pweb.fr\/?p=2624"},"modified":"2023-12-19T15:51:06","modified_gmt":"2023-12-19T14:51:06","slug":"breves-de-decembre-2023-partie-2","status":"publish","type":"post","link":"https:\/\/www.sn-pweb.fr\/?p=2624","title":{"rendered":"Br\u00e8ves de D\u00e9cembre 2023 &#8211; partie 2"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbsection\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_color=\u00a0\u00bbRGBA(0,0,0,0)\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/www.sn-pweb.fr\/wp-content\/uploads\/2023\/12\/DALLE-BrevesDec23Part2.png\u00a0\u00bb title_text=\u00a0\u00bbDALLE-BrevesDec23Part2&Prime; _builder_version=\u00a0\u00bb4.23.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;][\/et_pb_image][et_pb_text admin_label=\u00a0\u00bbText\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<p style=\"font-weight: 400;\"><strong style=\"font-size: 16px;\"><u>Montant net social et mod\u00e8le de bulletin de salaire<\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>Compte tenu du r\u00e9cent <\/span><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2023\/novembre\/mise-a-jour-montant-net-social.html\"><span>revirement du BOSS<\/span><\/a><span> au sujet des \u00e9l\u00e9ments (IJSS et cotisations de protection sociale compl\u00e9mentaire) permettant la <strong>d\u00e9termination du Montant net social<\/strong> (MNS) il appara\u00eet essentiel qu\u2019un <strong>texte r\u00e8glementaire en d\u00e9finisse clairement le calcul<\/strong>(circulaires et BOSS n\u2019ayant pas une vocation normative)<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Un projet de d\u00e9cret est donc en cours d\u2019\u00e9laboration, d\u2019apr\u00e8s certaines sources (<\/span><a href=\"https:\/\/www.revue-fiduciaire.com\/actualite\/article\/montant-net-social-un-projet-de-decret-pour-mettre-la-reglementation-en-phase-avec-le-boss\"><span>RF<\/span><\/a><span>, <\/span><a href=\"https:\/\/www.fr.adp.com\/ressources\/documentations\/articles\/e\/nouveau-calcul-du-montant-net-social-au-1er-janvier-2024.aspx\"><span>ADP<\/span><\/a><span>)<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>D\u2019autre part, le mod\u00e8le de bulletin de salaire devait \u00e9voluer d\u2019ici 2025 suite \u00e0 l\u2019arriv\u00e9e du MNS, mais avec le revirement du BOSS ce mod\u00e8le semble d\u00e9j\u00e0 peu appropri\u00e9 car sa pr\u00e9sentation ne sera pas coh\u00e9rente avec la logique de calcul du MNS<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Un arr\u00eat\u00e9 pourrait donc venir mettre \u00e0 jour ce mod\u00e8le prochainement<\/span><\/p>\n<p style=\"font-weight: 400;\"><em><u><span>Remarque<\/span><\/u><\/em><em><span> : il s\u2019agira d\u2019un mod\u00e8le dit \u00ab\u00a0r\u00e9nov\u00e9\u00a0\u00bb, qui fera suite au mod\u00e8le \u00ab\u00a0adapt\u00e9\u00a0\u00bb que les salari\u00e9s re\u00e7oivent actuellement (avec la mention du MNS), lui-m\u00eame faisant suite au mod\u00e8le \u00ab\u00a0d\u00e9taill\u00e9\u00a0\u00bb, puis \u00ab\u00a0simplifi\u00e9\u00a0\u00bb, puis \u00ab\u00a0clarifi\u00e9\u00a0\u00bb\u2026<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><u><span>Temps partiel th\u00e9rapeutique en DSN : ce ne sera pas pour tout le monde en 2024<\/span><\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>La norme DSN devrait aujourd\u2019hui permettre de substituer la DSN aux attestations de salaire pour temps partiel th\u00e9rapeutique (TPT), pourtant l\u2019abandon des attestations saisies en ligne sur net-entreprises a d\u00e9j\u00e0 fait l\u2019objet de maints reports<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Le site net-entreprises annonce dans une <\/span><a href=\"https:\/\/www.net-entreprises.fr\/dsn-temps-partiel-therapeutiques-en-dsn-pour-le-regime-general%e2%80%af-dsij-tpt-obligatoires-jusqua-nouvelle-indication\/\"><span>publication du 5 d\u00e9cembre 2023<\/span><\/a><span> un nouveau report\u00a0:<\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><span>Le report ne concerne que les <strong>employeurs du r\u00e9gime g\u00e9n\u00e9ral<\/strong>\u00a0: ces derniers doivent <strong>continuer \u00e0 saisir l\u2019attestation de salaire pr\u00e9vue en cas de TPT pendant toute l\u2019ann\u00e9e 2024<\/strong><\/span><\/li>\n<li><span>En revanche le report ne concerne pas les employeurs du r\u00e9gime agricole\u00a0(MSA), qui, eux, r\u00e9alisent la DSN pour les TPT depuis le mois de f\u00e9vrier 2023<\/span><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><span>Le GIP-MDS rappelle dans cette publication que pour une bonne gestion des TPT en DSN\u00a0:<\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><em><span>La perte de salaire doit \u00eatre un montant positif<\/span><\/em><\/li>\n<li><em><span>Les TPT doivent couvrir des p\u00e9riodes compl\u00e8tes et ne pas \u00eatre d\u00e9coup\u00e9s \u00e0 la journ\u00e9e<\/span><\/em><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><u><span>Prolongation des \u00ab emplois francs \u00bb<\/span><\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>Le dispositif \u00ab\u00a0emplois francs\u00a0\u00bb encourage l\u2019embauche de certaines personnes r\u00e9sidant dans les quartiers prioritaires de cretaines villes, via le versement d\u2019une aide \u00e0 l\u2019employeur<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Cr\u00e9\u00e9 \u00e0 titre exp\u00e9rimental \u00e0 partir du 1<sup>er<\/sup> avril 2018, il devait prendre fin au 31\/12\/2023 apr\u00e8s avoir \u00e9t\u00e9 prolong\u00e9 plusieurs fois<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Il pourrait \u00eatre reconduit pour l\u2019ann\u00e9e 2024, d\u2019apr\u00e8s un projet de d\u00e9cret en cours d\u2019\u00e9laboration<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Changement \u00e0 noter dans le projet actuel\u00a0: une fois le contrat de travail sign\u00e9, l\u2019employeur n\u2019aurait plus qu\u2019un mois pour d\u00e9poser la demande d\u2019aide \u00e0 P\u00f4le Emploi<\/span><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.revue-fiduciaire.com\/actualite\/article\/les-emplois-francs-devraient-etre-prolonges-sur-2024\"><span>Revue Fiduciaire &#8211; Les emplois francs devraient \u00eatre prolong\u00e9s sur 2024<\/span><\/a><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><u><span>Versement mobilit\u00e9 \u2013 modification de taux au 1<sup>er<\/sup> janvier 2024<\/span><\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>Une <\/span><a href=\"https:\/\/www.urssaf.fr\/portail\/files\/live\/sites\/urssaf\/files\/Lettres_circulaires\/2023\/ref_LCIRC-2023-0000009.pdf?origine=recherche\"><span>lettre-circulaire Acoss du 27\/11\/2023<\/span><\/a><span> indique des changements de taux de versement mobilit\u00e9 \u00e0 venir au 01\/01\/2024, dans les AOM suivantes\u00a0:<\/span><\/p>\n<p style=\"font-weight: 400;\"><em><span>1 \u2013 Communaut\u00e9 d\u2019Agglom\u00e9ration de Sophia Antipolis<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>2 \u2013 Syndical Mixte Nouvelle-Aquitaine Mobilit\u00e9s<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>3 \u2013 Syndicat Mixte Valence-Romans Mobilit\u00e9s<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>4 \u2013 Communaut\u00e9 Urbaine d\u2019Alen\u00e7on<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>5 \u2013 Communaut\u00e9 d\u2019Agglom\u00e9ration du Bassin de Bourg-en-Bresse<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>6 \u2013 La Roche-sur-Yon Agglom\u00e9ration<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>7 \u2013 Communaut\u00e9 Urbaine du Grand Reims<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>8 \u2013 Communaut\u00e9 d\u2019Agglom\u00e9ration de l\u2019Auxerrois<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>9 \u2013 Communaut\u00e9 de Communes du Pays d\u2019\u00c9vian et de la Vall\u00e9e d\u2019Abondance<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>10 \u2013 Communaut\u00e9 d&rsquo;Agglom\u00e9ration Roannais Agglom\u00e9ration<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>11 \u2013 Syndicat Mixte des Transports Urbains du Bassin Thiernois<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>12 \u2013 Chartres M\u00e9tropole<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>13 \u2013 Communaut\u00e9 d\u2019Agglom\u00e9ration du Bassin d\u2019Arcachon Nord<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>14 \u2013 Communaut\u00e9 d\u2019Agglom\u00e9ration de Caux Seine Agglo<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>15 \u2013 Communaut\u00e9 d\u2019Agglom\u00e9ration de Vitr\u00e9 Communaut\u00e9<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>16 \u2013 Communaut\u00e9 de Communes de la C\u00f4ti\u00e8re \u00e0 Montluel<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>17 \u2013 Syndicat Mixte Hauts-de-France Mobilit\u00e9s<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>18 \u2013 Syndicat Sud-Gironde Mobilit\u00e9s<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>19 \u2013 Communaut\u00e9 de Communes du Genevois<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>20 \u2013 Communaut\u00e9 de Communes du Centre Ouest<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>21 \u2013 Communaut\u00e9 de Communes Chinon Vienne et Loire<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>22 \u2013 Mauges Communaut\u00e9<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>23 \u2013 Communaut\u00e9 de Communes C\u0153ur d&rsquo;Ostrevent<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>24 \u2013 Commune de Figeac<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>25 \u2013 Communaut\u00e9 de Communes Thelloise<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>26 \u2013 Communaut\u00e9 de Communes de Pays du Clermontois<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>27 \u2013 Communaut\u00e9 de Communes Caux Austreberthe<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span>28 \u2013 Seine Normandie Agglom\u00e9ration<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><span>Les taux peuvent \u00eatre consult\u00e9s sur le <\/span><a href=\"https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/versement-mobilite.html?ut=taux-et-baremes\"><span>moteur de recherche<\/span><\/a><span> du site de l\u2019URSSAF<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Montant net social et mod\u00e8le de bulletin de salaire Compte tenu du r\u00e9cent revirement du BOSS au sujet des \u00e9l\u00e9ments (IJSS et cotisations de protection sociale compl\u00e9mentaire) permettant la d\u00e9termination du Montant net social (MNS) il appara\u00eet essentiel qu\u2019un texte r\u00e8glementaire en d\u00e9finisse clairement le calcul(circulaires et BOSS n\u2019ayant pas une vocation normative) Un projet [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2627,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\n<p>Une question r\u00e9currente&nbsp;: celle du droit des salari\u00e9s en situation de t\u00e9l\u00e9travail au b\u00e9n\u00e9fice des titres-restaurant, lorsqu\u2019un tel dispositif existe dans l\u2019entreprise.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Le minist\u00e8re du travail a donn\u00e9 en ligne son avis \u00e0 l\u2019occasion du&nbsp;<a href=\"https:\/\/travail-emploi.gouv.fr\/le-ministere-en-action\/coronavirus-covid-19\/questions-reponses-par-theme\/article\/teletravail\">question-r\u00e9ponses sur le t\u00e9l\u00e9travail<\/a>.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>L\u2019administration rappelle qu\u2019en principe, au nom de l\u2019\u00e9galit\u00e9 de traitement, les t\u00e9l\u00e9travailleurs peuvent pr\u00e9tendre au b\u00e9n\u00e9fice des titres-restaurant&nbsp;:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>En application du principe g\u00e9n\u00e9ral d\u2019\u00e9galit\u00e9 de traitement entre salari\u00e9s, les t\u00e9l\u00e9travailleurs b\u00e9n\u00e9ficient des m\u00eames droits et avantages l\u00e9gaux et conventionnels que ceux applicables aux salari\u00e9s en situation comparable travaillant dans les locaux de l\u2019entreprise. Il s\u2019agit d\u2019une r\u00e8gle d\u2019ordre public rappel\u00e9e par l\u2019Ani du 19 juillet 2005 (art. 4) et reprise dans le code du travail : \u00ab le t\u00e9l\u00e9travailleur a les m\u00eames droits que le salari\u00e9 qui ex\u00e9cute son travail dans les locaux de l\u2019entreprise \u00bb (L. 1222-9).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>D\u00e8s lors que les salari\u00e9s exer\u00e7ant leur activit\u00e9 dans les locaux de l\u2019entreprise b\u00e9n\u00e9ficient des titres-restaurant, les t\u00e9l\u00e9travailleurs doivent aussi en recevoir si leurs conditions de travail sont \u00e9quivalentes. L\u2019attribution d\u2019un titre restaurant \u00e9tant seulement conditionn\u00e9e \u00e0 ce que le repas du salari\u00e9 soit compris dans son horaire de travail journalier (R. 3262-7), les t\u00e9l\u00e9travailleurs recevront un titre restaurant par jour travaill\u00e9 d\u00e8s lors que leur journ\u00e9e de travail recouvre, \u00ab 2 vacations entrecoup\u00e9es d\u2019une pause r\u00e9serv\u00e9e \u00e0 la prise d\u2019un repas \u00bb (ex. : salari\u00e9 travaillant de 9 \u00e0 17 heures).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>Si les titres-restaurant constituent un avantage consenti par l\u2019employeur qui b\u00e9n\u00e9ficie des exon\u00e9rations fiscales et sociales a l\u2019instar des remboursements de frais professionnels, leur octroi n\u2019est pour autant pas conditionn\u00e9 \u00e0 l\u2019existence d\u2019une d\u00e9pense suppl\u00e9mentaire et inh\u00e9rente \u00e0 l\u2019emploi engag\u00e9e par le salari\u00e9.<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Cependant elle apporte une nuance \u00e0 ce principe, en rappelant que, n\u2019\u00e9tant pas un dispositif r\u00e9sultant d\u2019une obligation l\u00e9gale, l\u2019attribution du titre-restaurant est parfois subordonn\u00e9, dans l\u2019entreprise, \u00e0 un certain nombre de crit\u00e8res n\u2019\u00e9tant pas forc\u00e9ment li\u00e9s aux seuls horaires de travail, par exemple l\u2019\u00e9loignement du lieu de travail par rapport au domicile, \u00e0 condition que ces crit\u00e8res soient objectifs&nbsp;:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>Toutefois, le titre restaurant est un avantage consenti par l\u2019employeur qui ne r\u00e9sulte d\u2019aucune obligation l\u00e9gale ; il n\u2019est donc pas interdit de subordonner l\u2019attribution de cet avantage \u00e0 certains crit\u00e8res \u00e0 condition qu\u2019ils soient objectifs, c\u2019est-\u00e0-dire des crit\u00e8res qui s\u2019appliquent autant aux t\u00e9l\u00e9travailleurs qu\u2019aux salari\u00e9s travaillant dans l\u2019entreprise. Ainsi, l\u2019employeur peut diff\u00e9rencier l\u2019attribution des titres repas en fonction de l\u2019\u00e9loignement du travail par rapport au domicile, d\u00e8s lors que cette diff\u00e9renciation est fond\u00e9e sur un crit\u00e8re objectif, c\u2019est-\u00e0-dire la distance s\u00e9parant le lieu du travail du domicile (Cass. soc., 22 janv. 1992, n\u00b0 88-40.938 ; CA N\u00eemes, 27 mars 2012, n\u00b010-4144).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>Un accord collectif de travail, existant ou \u00e0 n\u00e9gocier, pourrait pr\u00e9voir des stipulations particuli\u00e8res en mati\u00e8re d\u2019octroi de titres-restaurant, assurant un mode d\u2019organisation en t\u00e9l\u00e9travail qui tienne compte le mieux possible de la situation propre \u00e0 chaque activit\u00e9, \u00e0 chaque service et \u00e0 chaque salari\u00e9, sous r\u00e9serve du respect du principe d\u2019\u00e9galit\u00e9 de traitement entre le salari\u00e9 qui ex\u00e9cute son travail en t\u00e9l\u00e9travail et celui qui l\u2019ex\u00e9cute dans les locaux de l\u2019entreprise (L. 1222-9).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Reste \u00e0 s\u2019assurer que les crit\u00e8res retenus, le cas \u00e9ch\u00e9ant, soient suffisamment objectifs et valables.<\/p>\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poste"],"_et_post_bg_color":"#ffffff","_et_post_bg_layout":"light","_et_pb_show_title":"on","_dp_original":"2608","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Br\u00e8ves de D\u00e9cembre 2023 - partie 2 - SNPWEB<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sn-pweb.fr\/?p=2624\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Br\u00e8ves de D\u00e9cembre 2023 - partie 2 - SNPWEB\" \/>\n<meta property=\"og:description\" content=\"Montant net social et mod\u00e8le de bulletin de salaire Compte tenu du r\u00e9cent revirement du BOSS au sujet des \u00e9l\u00e9ments (IJSS et cotisations de protection sociale compl\u00e9mentaire) permettant la d\u00e9termination du Montant net social (MNS) il appara\u00eet essentiel qu\u2019un texte r\u00e8glementaire en d\u00e9finisse clairement le calcul(circulaires et BOSS n\u2019ayant pas une vocation normative) Un projet [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sn-pweb.fr\/?p=2624\" \/>\n<meta property=\"og:site_name\" content=\"SNPWEB\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-14T11:12:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-19T14:51:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.sn-pweb.fr\/wp-content\/uploads\/2023\/12\/DALLE-BrevesDec23Part2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"maintenance\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"maintenance\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/?p=2624#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/?p=2624\"},\"author\":{\"name\":\"maintenance\",\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/#\\\/schema\\\/person\\\/70c5a757e858fe069e02251619817cf2\"},\"headline\":\"Br\u00e8ves de D\u00e9cembre 2023 &#8211; 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