{"id":1773,"date":"2026-02-26T12:23:05","date_gmt":"2026-02-26T11:23:05","guid":{"rendered":"https:\/\/www.deltarh.org\/?p=1773"},"modified":"2026-02-26T12:23:06","modified_gmt":"2026-02-26T11:23:06","slug":"la-prolongation-de-lexoneration-des-pourboires-jusquen-2028","status":"publish","type":"post","link":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/","title":{"rendered":"La prolongation de l&rsquo;exon\u00e9ration des pourboires jusqu&rsquo;en 2028"},"content":{"rendered":"\n<p>La Loi de finances pour 2026 acte la reconduction d&rsquo;un dispositif fiscal important \u00a0pour les secteurs de services. Initialement pr\u00e9vue pour s&rsquo;achever en 2025, l&rsquo;<strong>exon\u00e9ration des pourboires<\/strong> volontaires est d\u00e9sormais prolong\u00e9e pour trois ann\u00e9es suppl\u00e9mentaires afin de soutenir le pouvoir d&rsquo;achat des salari\u00e9s.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>1. Conditions d&rsquo;\u00e9ligibilit\u00e9 \u00e0 l&rsquo;exon\u00e9ration des pourboires<\/strong><\/p>\n\n\n\n<p>Le b\u00e9n\u00e9fice de ce r\u00e9gime de faveur est strictement encadr\u00e9 par des crit\u00e8res li\u00e9s \u00e0 la nature des sommes et \u00e0 la situation du salari\u00e9.<\/p>\n\n\n\n<p><strong>1.1 Nature des sommes concern\u00e9es<\/strong><\/p>\n\n\n\n<p>Le dispositif distingue deux types de r\u00e9mun\u00e9rations additionnelles :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les lib\u00e9ralit\u00e9s (pourboires volontaires) :<\/strong> Sommes remises facultativement par le client, par voie \u00e9lectronique ou en esp\u00e8ces, en reconnaissance de la qualit\u00e9 du service. Elles seules sont \u00e9ligibles \u00e0 l&rsquo;exon\u00e9ration.<\/li>\n\n\n\n<li><strong>Le \u00ab pourcentage service \u00bb :<\/strong> Majoration obligatoire appliqu\u00e9e d&rsquo;office sur la facture. Cette somme demeure assujettie aux cotisations sociales et \u00e0 l&rsquo;imp\u00f4t selon le droit commun.<\/li>\n<\/ul>\n\n\n\n<p><strong>1.2 B\u00e9n\u00e9ficiaires et plafond de ressources<\/strong><\/p>\n\n\n\n<p>Cette mesure s&rsquo;adresse exclusivement aux salari\u00e9s en contact direct avec la client\u00e8le (h\u00f4tellerie, restauration, taxis, coiffure, casinos, etc.). Toutefois, l&rsquo;application de l&rsquo;<strong>exon\u00e9ration des pourboires<\/strong> est conditionn\u00e9e par le niveau de revenus du collaborateur : sa r\u00e9mun\u00e9ration mensuelle ne doit pas exc\u00e9der <strong>1,6 SMIC<\/strong>. Il est \u00e0 noter que les pourboires eux-m\u00eames n&rsquo;entrent pas dans le calcul de ce plafond de ressources.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>2. Port\u00e9e des avantages fiscaux et sociaux<\/strong><\/p>\n\n\n\n<p>Le r\u00e9gime instaur\u00e9 offre une dispense totale de pr\u00e9l\u00e8vements, garantissant que l&rsquo;int\u00e9gralit\u00e9 des sommes vers\u00e9es par le client profite au salari\u00e9.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exon\u00e9ration sociale :<\/strong> Les sommes sont exclues de l&rsquo;assiette des cotisations de s\u00e9curit\u00e9 sociale, ainsi que des contributions annexes telles que la CSG\/CRDS, la taxe d&rsquo;apprentissage et la contribution \u00e0 la formation professionnelle.<\/li>\n\n\n\n<li><strong>Exon\u00e9ration fiscale :<\/strong> Les montants per\u00e7us au titre des pourboires volontaires ne sont pas int\u00e9gr\u00e9s au revenu imposable du b\u00e9n\u00e9ficiaire.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>3. Obligations et responsabilit\u00e9s de l&#8217;employeur<\/strong><\/p>\n\n\n\n<p>La gestion des pourboires centralis\u00e9s par l&rsquo;entreprise impose une transparence rigoureuse sous peine de sanctions p\u00e9nales.<\/p>\n\n\n\n<p><strong>3.1 Redistribution et interdictions<\/strong><\/p>\n\n\n\n<p>L&#8217;employeur a l&rsquo;obligation l\u00e9gale de reverser l&rsquo;int\u00e9gralit\u00e9 des pourboires per\u00e7us aux seuls personnels en contact avec les clients. Par cons\u00e9quent, l&rsquo;inclusion des personnels sans contact direct (comme les brigades de cuisine) dans la r\u00e9partition est formellement interdite. De m\u00eame, aucune retenue ne peut \u00eatre effectu\u00e9e sur ces sommes, que ce soit pour financer des cong\u00e9s pay\u00e9s ou des indemnit\u00e9s de maladie.<\/p>\n\n\n\n<p><strong>3.2 Sanctions encourues<\/strong><\/p>\n\n\n\n<p>Le non-respect de ces dispositions expose l&rsquo;\u00e9tablissement \u00e0 des amendes forfaitaires :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Contravention de 3e classe :<\/strong> En cas de d\u00e9faut de redistribution des sommes aux salari\u00e9s.<\/li>\n\n\n\n<li><strong>Contravention de 4e classe :<\/strong> En cas de pr\u00e9l\u00e8vements indus ou de r\u00e9partition incluant des salari\u00e9s non \u00e9ligibles.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Conclusion<\/strong><\/p>\n\n\n\n<p>La prolongation de l&rsquo;<strong>exon\u00e9ration des pourboires<\/strong> jusqu&rsquo;en 2028 s\u00e9curise un avantage \u00e9conomique substantiel pour les salari\u00e9s \u00e0 revenus modestes dans les m\u00e9tiers de services. La distinction entre lib\u00e9ralit\u00e9 volontaire et service factur\u00e9 demeure le pilier juridique de ce dispositif.<\/p>\n\n\n\n<p>Nous vous invitons \u00e0 consulter nos experts pour auditer vos processus de redistribution et garantir la conformit\u00e9 de vos pratiques de paie face aux \u00e9volutions de la Loi de finances.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Loi de finances pour 2026 acte la reconduction d&rsquo;un dispositif fiscal important \u00a0pour les secteurs de services. Initialement pr\u00e9vue pour s&rsquo;achever en 2025, l&rsquo;exon\u00e9ration des pourboires volontaires est d\u00e9sormais prolong\u00e9e pour trois ann\u00e9es suppl\u00e9mentaires afin de soutenir le pouvoir d&rsquo;achat des salari\u00e9s. 1. Conditions d&rsquo;\u00e9ligibilit\u00e9 \u00e0 l&rsquo;exon\u00e9ration des pourboires Le b\u00e9n\u00e9fice de ce r\u00e9gime [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51,48,49],"tags":[75,76,63,85],"class_list":["post-1773","post","type-post","status-publish","format-standard","hentry","category-articles-lies-a-lactualite","category-articles-sur-la-paie","category-articles-sur-la-technique-de-la-paie","tag-defiscalisation","tag-exoneration-de-charges","tag-hcr","tag-pourboires"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La prolongation de l&#039;exon\u00e9ration des pourboires jusqu&#039;en 2028 - 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\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La prolongation de l&#039;exon\u00e9ration des pourboires jusqu&#039;en 2028 - Delta RH Conseil\" \/>\n<meta property=\"og:description\" content=\"La Loi de finances pour 2026 acte la reconduction d&rsquo;un dispositif fiscal important \u00a0pour les secteurs de services. Initialement pr\u00e9vue pour s&rsquo;achever en 2025, l&rsquo;exon\u00e9ration des pourboires volontaires est d\u00e9sormais prolong\u00e9e pour trois ann\u00e9es suppl\u00e9mentaires afin de soutenir le pouvoir d&rsquo;achat des salari\u00e9s. 1. Conditions d&rsquo;\u00e9ligibilit\u00e9 \u00e0 l&rsquo;exon\u00e9ration des pourboires Le b\u00e9n\u00e9fice de ce r\u00e9gime [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/\" \/>\n<meta property=\"og:site_name\" content=\"Delta RH Conseil\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-26T11:23:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-26T11:23:06+00:00\" \/>\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=\"3 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\\\/26\\\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/26\\\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\\\/\"},\"author\":{\"name\":\"Bernard Derang\u00e8re\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#\\\/schema\\\/person\\\/92e10975eb6cb2d514411550d81a22ad\"},\"headline\":\"La prolongation de l&rsquo;exon\u00e9ration des pourboires jusqu&rsquo;en 2028\",\"datePublished\":\"2026-02-26T11:23:05+00:00\",\"dateModified\":\"2026-02-26T11:23:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/26\\\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\\\/\"},\"wordCount\":574,\"publisher\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#organization\"},\"keywords\":[\"d\u00e9fiscalisation\",\"exon\u00e9ration de charges\",\"hcr\",\"pourboires\"],\"articleSection\":[\"Actualit\u00e9\",\"Paie\",\"Paie technique\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/26\\\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\\\/\",\"url\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/26\\\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\\\/\",\"name\":\"La prolongation de l'exon\u00e9ration des pourboires jusqu'en 2028 - Delta RH Conseil\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#website\"},\"datePublished\":\"2026-02-26T11:23:05+00:00\",\"dateModified\":\"2026-02-26T11:23:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/26\\\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/26\\\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/2026\\\/02\\\/26\\\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.deltarh.org\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La prolongation de l&rsquo;exon\u00e9ration des pourboires jusqu&rsquo;en 2028\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#website\",\"url\":\"https:\\\/\\\/www.deltarh.org\\\/\",\"name\":\"Delta RH Conseil\",\"description\":\"Vos ressources en action\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.deltarh.org\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#organization\",\"name\":\"Delta RH Conseil\",\"url\":\"https:\\\/\\\/www.deltarh.org\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.deltarh.org\\\/wp-content\\\/uploads\\\/2017\\\/01\\\/cropped-logo-delta-RH-petit-1.png\",\"contentUrl\":\"https:\\\/\\\/www.deltarh.org\\\/wp-content\\\/uploads\\\/2017\\\/01\\\/cropped-logo-delta-RH-petit-1.png\",\"width\":150,\"height\":108,\"caption\":\"Delta RH Conseil\"},\"image\":{\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.deltarh.org\\\/#\\\/schema\\\/person\\\/92e10975eb6cb2d514411550d81a22ad\",\"name\":\"Bernard Derang\u00e8re\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/592f0b0fdd38091e9299b8a055b06f0c2745474bff5413c0888e95838d428311?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/592f0b0fdd38091e9299b8a055b06f0c2745474bff5413c0888e95838d428311?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/592f0b0fdd38091e9299b8a055b06f0c2745474bff5413c0888e95838d428311?s=96&d=mm&r=g\",\"caption\":\"Bernard Derang\u00e8re\"},\"description\":\"Dipl\u00f4m\u00e9 d'Expertise comptable, DESS fonction humaine et droit social,\",\"url\":\"https:\\\/\\\/www.deltarh.org\\\/index.php\\\/author\\\/bd\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La prolongation de l'exon\u00e9ration des pourboires jusqu'en 2028 - Delta RH Conseil","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/","og_locale":"fr_FR","og_type":"article","og_title":"La prolongation de l'exon\u00e9ration des pourboires jusqu'en 2028 - Delta RH Conseil","og_description":"La Loi de finances pour 2026 acte la reconduction d&rsquo;un dispositif fiscal important \u00a0pour les secteurs de services. Initialement pr\u00e9vue pour s&rsquo;achever en 2025, l&rsquo;exon\u00e9ration des pourboires volontaires est d\u00e9sormais prolong\u00e9e pour trois ann\u00e9es suppl\u00e9mentaires afin de soutenir le pouvoir d&rsquo;achat des salari\u00e9s. 1. Conditions d&rsquo;\u00e9ligibilit\u00e9 \u00e0 l&rsquo;exon\u00e9ration des pourboires Le b\u00e9n\u00e9fice de ce r\u00e9gime [&hellip;]","og_url":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/","og_site_name":"Delta RH Conseil","article_published_time":"2026-02-26T11:23:05+00:00","article_modified_time":"2026-02-26T11:23:06+00:00","author":"Bernard Derang\u00e8re","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Bernard Derang\u00e8re","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/#article","isPartOf":{"@id":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/"},"author":{"name":"Bernard Derang\u00e8re","@id":"https:\/\/www.deltarh.org\/#\/schema\/person\/92e10975eb6cb2d514411550d81a22ad"},"headline":"La prolongation de l&rsquo;exon\u00e9ration des pourboires jusqu&rsquo;en 2028","datePublished":"2026-02-26T11:23:05+00:00","dateModified":"2026-02-26T11:23:06+00:00","mainEntityOfPage":{"@id":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/"},"wordCount":574,"publisher":{"@id":"https:\/\/www.deltarh.org\/#organization"},"keywords":["d\u00e9fiscalisation","exon\u00e9ration de charges","hcr","pourboires"],"articleSection":["Actualit\u00e9","Paie","Paie technique"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/","url":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/","name":"La prolongation de l'exon\u00e9ration des pourboires jusqu'en 2028 - Delta RH Conseil","isPartOf":{"@id":"https:\/\/www.deltarh.org\/#website"},"datePublished":"2026-02-26T11:23:05+00:00","dateModified":"2026-02-26T11:23:06+00:00","breadcrumb":{"@id":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.deltarh.org\/index.php\/2026\/02\/26\/la-prolongation-de-lexoneration-des-pourboires-jusquen-2028\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.deltarh.org\/"},{"@type":"ListItem","position":2,"name":"La prolongation de l&rsquo;exon\u00e9ration des pourboires jusqu&rsquo;en 2028"}]},{"@type":"WebSite","@id":"https:\/\/www.deltarh.org\/#website","url":"https:\/\/www.deltarh.org\/","name":"Delta RH Conseil","description":"Vos ressources en action","publisher":{"@id":"https:\/\/www.deltarh.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.deltarh.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.deltarh.org\/#organization","name":"Delta RH Conseil","url":"https:\/\/www.deltarh.org\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.deltarh.org\/#\/schema\/logo\/image\/","url":"https:\/\/www.deltarh.org\/wp-content\/uploads\/2017\/01\/cropped-logo-delta-RH-petit-1.png","contentUrl":"https:\/\/www.deltarh.org\/wp-content\/uploads\/2017\/01\/cropped-logo-delta-RH-petit-1.png","width":150,"height":108,"caption":"Delta RH Conseil"},"image":{"@id":"https:\/\/www.deltarh.org\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.deltarh.org\/#\/schema\/person\/92e10975eb6cb2d514411550d81a22ad","name":"Bernard Derang\u00e8re","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/592f0b0fdd38091e9299b8a055b06f0c2745474bff5413c0888e95838d428311?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/592f0b0fdd38091e9299b8a055b06f0c2745474bff5413c0888e95838d428311?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/592f0b0fdd38091e9299b8a055b06f0c2745474bff5413c0888e95838d428311?s=96&d=mm&r=g","caption":"Bernard Derang\u00e8re"},"description":"Dipl\u00f4m\u00e9 d'Expertise comptable, DESS fonction humaine et droit social,","url":"https:\/\/www.deltarh.org\/index.php\/author\/bd\/"}]}},"_links":{"self":[{"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/posts\/1773","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/comments?post=1773"}],"version-history":[{"count":2,"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/posts\/1773\/revisions"}],"predecessor-version":[{"id":1775,"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/posts\/1773\/revisions\/1775"}],"wp:attachment":[{"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/media?parent=1773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/categories?post=1773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deltarh.org\/index.php\/wp-json\/wp\/v2\/tags?post=1773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}