{"id":1769,"date":"2026-02-27T07:54:00","date_gmt":"2026-02-27T06:54:00","guid":{"rendered":"https:\/\/www.deltarh.org\/?p=1769"},"modified":"2026-02-24T11:43:54","modified_gmt":"2026-02-24T10:43:54","slug":"mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie","status":"publish","type":"post","link":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/27\/mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie\/","title":{"rendered":"Mini m\u00e9mo paie 2026\u00a0(Foucher) : Mise \u00e0 jour \u2013 Loi de finances pour 2026 (partie paie)"},"content":{"rendered":"\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<p>Depuis la mise sous presse de cet ouvrage, la loi de finances pour 2026 a \u00e9t\u00e9 valid\u00e9e par le Conseil constitutionnel et publi\u00e9e au Journal officiel le 20 f\u00e9vrier 2026.<br>Elle introduit plusieurs \u00e9volutions importantes pour la paie et la gestion RH.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>R\u00e9mun\u00e9ration et fiscalit\u00e9 des salari\u00e9s<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>Prolongation jusqu\u2019\u00e0 fin 2026 de l\u2019exon\u00e9ration renforc\u00e9e sur la prise en charge des abonnements de transport (au-del\u00e0 de l&rsquo;obligation l\u00e9gale), avec une exon\u00e9ration fiscale et sociale jusqu&rsquo;\u00e0 75 % du prix du titre.<\/li>\n\n\n\n<li>Prolongation jusqu\u2019en 2028 de l\u2019exon\u00e9ration fiscale et sociale des pourboires (salari\u00e9s en contact avec la client\u00e8le , r\u00e9mun\u00e9ration \u2264 1,6 SMIC).<\/li>\n\n\n\n<li>Fin de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les gratifications li\u00e9es \u00e0 la m\u00e9daille d\u2019honneur du travail.<\/li>\n\n\n\n<li>\u00c9largissement du b\u00e9n\u00e9fice pris en compte pour le calcul de la participation (certains b\u00e9n\u00e9fices exon\u00e9r\u00e9s en vertu de dispositifs fiscaux).<\/li>\n\n\n\n<li>Nouvelles grilles de taux neutres du pr\u00e9l\u00e8vement \u00e0 la source applicables \u00e0 compter du 1er mai 2026.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"659\" height=\"823\" src=\"https:\/\/www.deltarh.org\/wp-content\/uploads\/2026\/02\/Capture-decran-2026-02-23-144737.png\" alt=\"\" class=\"wp-image-1770\" style=\"width:247px;height:auto\" srcset=\"https:\/\/www.deltarh.org\/wp-content\/uploads\/2026\/02\/Capture-decran-2026-02-23-144737.png 659w, https:\/\/www.deltarh.org\/wp-content\/uploads\/2026\/02\/Capture-decran-2026-02-23-144737-240x300.png 240w, https:\/\/www.deltarh.org\/wp-content\/uploads\/2026\/02\/Capture-decran-2026-02-23-144737-600x749.png 600w\" sizes=\"auto, (max-width: 659px) 100vw, 659px\" \/><\/figure><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Cotisations et charges employeur<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cr\u00e9ation d\u2019une exon\u00e9ration de cotisations pour certaines jeunes entreprises innovantes \u00e0 impact (dispositif temporaire).<\/li>\n\n\n\n<li>Clarification et possible extension territoriale du versement mobilit\u00e9 r\u00e9gional et rural.<\/li>\n\n\n\n<li>Prolongation de certaines exon\u00e9rations li\u00e9es aux zones rurales jusqu\u2019\u00e0 fin 2029.<\/li>\n\n\n\n<li>Extension de la taxe d\u2019apprentissage \u00e0 certains organismes non lucratifs.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Formation et emploi<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Plafonnement de l\u2019utilisation du CPF pour certaines formations.<\/li>\n\n\n\n<li>Suppression de l\u2019aide au permis de conduire pour les apprentis.<\/li>\n\n\n\n<li>Prolongation du dispositif \u00ab Territoire z\u00e9ro ch\u00f4meur \u00bb.<\/li>\n\n\n\n<li>Cr\u00e9ation d\u2019un cong\u00e9 sp\u00e9cifique dans les imprimeries de presse.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Proc\u00e9dures judiciaires<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Instauration d\u2019une contribution de 50 \u20ac par instance en mati\u00e8re civile et prud\u2019homale.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00c0 retenir :<\/strong> plusieurs mesures n\u00e9cessitent une mise \u00e0 jour du param\u00e9trage paie en 2026, notamment pour le pr\u00e9l\u00e8vement \u00e0 la source, le traitement fiscal de certaines primes et le suivi des exon\u00e9rations applicables.<strong>Mini m\u00e9mo paie 2026&nbsp;(Foucher) : Mise \u00e0 jour \u2013 Loi de finances pour 2026 (paie)<\/strong><\/p>\n\n\n\n<p>Depuis la mise sous presse de cet ouvrage, la loi de finances pour 2026 a \u00e9t\u00e9 valid\u00e9e par le Conseil constitutionnel et publi\u00e9e au Journal officiel le 20 f\u00e9vrier 2026.<br>Elle introduit plusieurs \u00e9volutions importantes pour la paie et la gestion RH.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>R\u00e9mun\u00e9ration et fiscalit\u00e9 des salari\u00e9s<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prolongation jusqu\u2019\u00e0 fin 2026 de l\u2019exon\u00e9ration renforc\u00e9e sur la prise en charge des abonnements de transport (au-del\u00e0 de l&rsquo;obligation l\u00e9gale), avec une exon\u00e9ration fiscale et sociale jusqu&rsquo;\u00e0 75 % du prix du titre.<\/li>\n\n\n\n<li>Prolongation jusqu\u2019en 2028 de l\u2019exon\u00e9ration fiscale et sociale des pourboires (salari\u00e9s en contact avec la client\u00e8le , r\u00e9mun\u00e9ration \u2264 1,6 SMIC).<\/li>\n\n\n\n<li>Fin de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les gratifications li\u00e9es \u00e0 la m\u00e9daille d\u2019honneur du travail.<\/li>\n\n\n\n<li>\u00c9largissement du b\u00e9n\u00e9fice pris en compte pour le calcul de la participation (certains b\u00e9n\u00e9fices exon\u00e9r\u00e9s en vertu de dispositifs fiscaux).<\/li>\n\n\n\n<li>Nouvelles grilles de taux neutres du pr\u00e9l\u00e8vement \u00e0 la source applicables \u00e0 compter du 1er mai 2026.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Cotisations et charges employeur<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cr\u00e9ation d\u2019une exon\u00e9ration de cotisations pour certaines jeunes entreprises innovantes \u00e0 impact (dispositif temporaire).<\/li>\n\n\n\n<li>Clarification et possible extension territoriale du versement mobilit\u00e9 r\u00e9gional et rural.<\/li>\n\n\n\n<li>Prolongation de certaines exon\u00e9rations li\u00e9es aux zones rurales jusqu\u2019\u00e0 fin 2029.<\/li>\n\n\n\n<li>Extension de la taxe d\u2019apprentissage \u00e0 certains organismes non lucratifs.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Formation et emploi<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Plafonnement de l\u2019utilisation du CPF pour certaines formations.<\/li>\n\n\n\n<li>Suppression de l\u2019aide au permis de conduire pour les apprentis.<\/li>\n\n\n\n<li>Prolongation du dispositif \u00ab Territoire z\u00e9ro ch\u00f4meur \u00bb.<\/li>\n\n\n\n<li>Cr\u00e9ation d\u2019un cong\u00e9 sp\u00e9cifique dans les imprimeries de presse.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Proc\u00e9dures judiciaires<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Instauration d\u2019une contribution de 50 \u20ac par instance en mati\u00e8re civile et prud\u2019homale.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00c0 retenir :<\/strong> plusieurs mesures n\u00e9cessitent une mise \u00e0 jour du param\u00e9trage paie en 2026, notamment pour le pr\u00e9l\u00e8vement \u00e0 la source, le traitement fiscal de certaines primes et le suivi des exon\u00e9rations applicables.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis la mise sous presse de cet ouvrage, la loi de finances pour 2026 a \u00e9t\u00e9 valid\u00e9e par le Conseil constitutionnel et publi\u00e9e au Journal officiel le 20 f\u00e9vrier 2026.Elle introduit plusieurs \u00e9volutions importantes pour la paie et la gestion RH. R\u00e9mun\u00e9ration et fiscalit\u00e9 des salari\u00e9s Cotisations et charges employeur Formation et emploi Proc\u00e9dures judiciaires [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51,49],"tags":[83,84,82],"class_list":["post-1769","post","type-post","status-publish","format-standard","hentry","category-articles-lies-a-lactualite","category-articles-sur-la-technique-de-la-paie","tag-foucher","tag-loi-de-finance-2026","tag-mini-memo-paie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mini m\u00e9mo paie 2026\u00a0(Foucher) : Mise \u00e0 jour \u2013 Loi de finances pour 2026 (partie paie) - Delta RH Conseil<\/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.deltarh.org\/index.php\/2026\/02\/27\/mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mini m\u00e9mo paie 2026\u00a0(Foucher) : Mise \u00e0 jour \u2013 Loi de finances pour 2026 (partie paie) - Delta RH Conseil\" \/>\n<meta property=\"og:description\" content=\"Depuis la mise sous presse de cet ouvrage, la loi de finances pour 2026 a \u00e9t\u00e9 valid\u00e9e par le Conseil constitutionnel et publi\u00e9e au Journal officiel le 20 f\u00e9vrier 2026.Elle introduit plusieurs \u00e9volutions importantes pour la paie et la gestion RH. R\u00e9mun\u00e9ration et fiscalit\u00e9 des salari\u00e9s Cotisations et charges employeur Formation et emploi Proc\u00e9dures judiciaires [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.deltarh.org\/index.php\/2026\/02\/27\/mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie\/\" \/>\n<meta property=\"og:site_name\" content=\"Delta RH Conseil\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-27T06:54:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.deltarh.org\/wp-content\/uploads\/2026\/02\/Capture-decran-2026-02-23-144737.png\" \/>\n\t<meta property=\"og:image:width\" content=\"659\" \/>\n\t<meta property=\"og:image:height\" content=\"823\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Bernard Derang\u00e8re\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bernard Derang\u00e8re\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/27\\\/mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/27\\\/mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie\\\/\"},\"author\":{\"name\":\"Bernard Derang\u00e8re\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#\\\/schema\\\/person\\\/92e10975eb6cb2d514411550d81a22ad\"},\"headline\":\"Mini m\u00e9mo paie 2026\u00a0(Foucher) : Mise \u00e0 jour \u2013 Loi de finances pour 2026 (partie paie)\",\"datePublished\":\"2026-02-27T06:54:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/27\\\/mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie\\\/\"},\"wordCount\":666,\"publisher\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/27\\\/mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.deltarh.org\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/Capture-decran-2026-02-23-144737.png\",\"keywords\":[\"Foucher\",\"loi de finance 2026\",\"Mini m\u00e9mo paie\"],\"articleSection\":[\"Actualit\u00e9\",\"Paie technique\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/27\\\/mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie\\\/\",\"url\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/27\\\/mini-memo-paie-2026-foucher-mise-a-jour-loi-de-finances-pour-2026-partie-paie\\\/\",\"name\":\"Mini m\u00e9mo paie 2026\u00a0(Foucher) : Mise \u00e0 jour \u2013 Loi de finances pour 2026 (partie paie) - 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