{"id":192,"date":"2020-09-05T13:09:27","date_gmt":"2020-09-05T11:09:27","guid":{"rendered":"https:\/\/mistercse.fr\/?p=192"},"modified":"2020-09-05T13:09:27","modified_gmt":"2020-09-05T11:09:27","slug":"subventions-du-cse-base-de-calcul","status":"publish","type":"post","link":"https:\/\/mistercse.fr\/index.php\/2020\/09\/05\/subventions-du-cse-base-de-calcul\/","title":{"rendered":"Subventions du CSE : base de calcul"},"content":{"rendered":"\n<p>Les CSE d\u2019entreprises de plus de 50 salari\u00e9s b\u00e9n\u00e9ficient de deux subventions&nbsp;:<\/p>\n\n\n\n<ul><li>la subvention de fonctionnement de 0,2%<\/li><li>la subvention activit\u00e9s sociales et culturelles pour laquelle la loi ne pr\u00e9voit aucun minimum.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quel est la base de calcul des budgets&nbsp;?<\/strong><\/h3>\n\n\n\n<p>Les budgets repr\u00e9sentent un pourcentage de la masse salariale de l\u2019ann\u00e9e en cours.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Comment est calcul\u00e9 la masse salariale&nbsp;?<\/strong><\/h3>\n\n\n\n<p>La masse salariale correspond \u00e0 la somme des salaires bruts vers\u00e9s au cours de l\u2019ann\u00e9e civile. Elle correspond \u00e0 l\u2019ensemble des gains et r\u00e9mun\u00e9rations soumis \u00e0 cotisations sociales.<\/p>\n\n\n\n<p>Masse salariale = Salaires de base + heures suppl\u00e9mentaires + primes + avantages en nature + indemnit\u00e9s de cong\u00e9s pay\u00e9s<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quelles primes et indemnit\u00e9s sont exclues de la masse salariale&nbsp;?<\/strong><\/h3>\n\n\n\n<p>Sont notamment exclues de la masse salariale&nbsp;:<\/p>\n\n\n\n<ul><li>les indemnit\u00e9s de rupture d\u2019un CDI<\/li><li>les primes d\u2019int\u00e9ressement et de participation.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Les r\u00e9mun\u00e9rations vers\u00e9es aux int\u00e9rimaires sont-elles prises en compte dans la masse salariale&nbsp;?<\/strong><\/h3>\n\n\n\n<p>Non. La r\u00e9mun\u00e9ration des int\u00e9rimaires et autres personnels mis \u00e0 disposition n\u2019entrent pas dans le calcul de la masse salariale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>L\u2019employeur doit-il obligatoirement transmettre le montant de la masse salariale ayant servi de base de calcul des subventions au CSE\u00a0?<\/strong><\/h3>\n\n\n\n<p>Oui, sous peine de commettre un d\u00e9lit d\u2019entrave.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les CSE d\u2019entreprises de plus de 50 salari\u00e9s b\u00e9n\u00e9ficient de deux subventions&nbsp;: la subvention de fonctionnement de 0,2% la subvention activit\u00e9s sociales et culturelles pour laquelle la loi ne pr\u00e9voit aucun minimum. Quel est la base de calcul des budgets&nbsp;?&hellip; <a href=\"https:\/\/mistercse.fr\/index.php\/2020\/09\/05\/subventions-du-cse-base-de-calcul\/\" class=\"more-link\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,10],"tags":[37],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/mistercse.fr\/wp-content\/uploads\/2020\/09\/money-2696228_640.jpg","_links":{"self":[{"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/posts\/192"}],"collection":[{"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/comments?post=192"}],"version-history":[{"count":1,"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/posts\/192\/revisions"}],"predecessor-version":[{"id":194,"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/posts\/192\/revisions\/194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/media\/193"}],"wp:attachment":[{"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/media?parent=192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/categories?post=192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mistercse.fr\/index.php\/wp-json\/wp\/v2\/tags?post=192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}