{"id":463375,"date":"2026-02-17T14:27:22","date_gmt":"2026-02-17T13:27:22","guid":{"rendered":"https:\/\/group-gac.com\/?p=463375"},"modified":"2026-02-18T08:42:16","modified_gmt":"2026-02-18T07:42:16","slug":"guide-pratique-audit-charges-sociales","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/practical-guide-to-auditing-payroll-taxes\/","title":{"rendered":"Practical guide: a successful payroll audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"463375\" class=\"elementor elementor-463375\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c09da elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3c09da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les charges sociales combinent enjeux de <strong>conformit\u00e9<\/strong>, de <strong>risque URSSAF<\/strong> et de <strong>pilotage du co\u00fbt employeur<\/strong>. Un \u00e9cart peut venir d\u2019une r\u00e8gle interne impr\u00e9cise, d\u2019un justificatif manquant ou d\u2019un param\u00e9trage de paie par exemple.<\/p>\n<p>Ce guide vous donne un mode d\u2019emploi concret pour cadrer un <a href=\"https:\/\/group-gac.com\/service\/audit-des-charges-sociales\/\" target=\"_blank\" rel=\"noopener\">audit<\/a>, comprendre ce qui est r\u00e9ellement v\u00e9rifi\u00e9, pr\u00e9parer les documents, et obtenir des livrables exploitables (priorisation, chiffrage, plan d\u2019actions, s\u00e9curisation).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c0 quoi sert un audit des charges sociales, concr\u00e8tement ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83aaceb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"83aaceb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"7\">L&rsquo;audit ne doit pas \u00eatre per\u00e7u comme un contr\u00f4le sanction, mais comme un outil de pilotage. Il r\u00e9pond \u00e0 trois objectifs fondamentaux :<\/p>\n<ul data-path-to-node=\"8\">\n<li>\n<p data-path-to-node=\"8,0,0\"><b data-path-to-node=\"8,0,0\" data-index-in-node=\"0\">D\u00e9tecter et qualifier les anomalies :<\/b> identifier les sur-cotisations (pertes financi\u00e8res) et les non-conformit\u00e9s (risques juridiques),<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,1,0\"><b data-path-to-node=\"8,1,0\" data-index-in-node=\"0\">Mesurer les impacts :<\/b> chiffrer pr\u00e9cis\u00e9ment l&rsquo;enjeu financier et \u00e9valuer l&rsquo;effort n\u00e9cessaire pour corriger le tir,<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,2,0\"><b data-path-to-node=\"8,2,0\" data-index-in-node=\"0\">S\u00e9curiser durablement :<\/b> mettre en place des proc\u00e9dures robustes et s&rsquo;assurer que les pi\u00e8ces justificatives sont pr\u00eates en cas de contr\u00f4le.<\/p>\n<\/li>\n<\/ul>\n<blockquote data-path-to-node=\"9\">\n<p data-path-to-node=\"9,0\"><b data-path-to-node=\"9,0\" data-index-in-node=\"0\">\u00c0 retenir :<\/b> Un audit n\u2019est ni une d\u00e9marche \u201c\u00e0 charge\u201d contre les \u00e9quipes, ni un contr\u00f4le URSSAF. C\u2019est un outil de ma\u00eetrise qui permet de reprendre la main sur ses donn\u00e9es sociales.<\/p>\n<\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae8aed elementor-widget elementor-widget-heading\" data-id=\"5ae8aed\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quand lancer un audit de charges sociales ? 6 signaux d\u2019alerte c\u00f4t\u00e9 DRH\/Paie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214838a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"214838a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<p data-path-to-node=\"12\">Certains indicateurs op\u00e9rationnels sugg\u00e8rent qu&rsquo;une r\u00e9vision de vos pratiques est n\u00e9cessaire. Voici les signaux qui doivent vous alerter :<\/p>\n<ol>\n<li data-path-to-node=\"13,0,0\"><b data-path-to-node=\"13,0,0\" data-index-in-node=\"0\">Complexit\u00e9 croissante :<\/b> multiplication des traitements \u00ab\u00a0au cas par cas\u00a0\u00bb et des exceptions manuelles,<\/li>\n<li data-path-to-node=\"13,1,0\"><b data-path-to-node=\"13,1,0\" data-index-in-node=\"0\">Perte d&rsquo;historique :<\/b> modifications de param\u00e9trage peu document\u00e9es ou d\u00e9parts cl\u00e9s dans l&rsquo;\u00e9quipe paie,<\/li>\n<li data-path-to-node=\"13,2,0\"><b data-path-to-node=\"13,2,0\" data-index-in-node=\"0\">Incoh\u00e9rences financi\u00e8res :<\/b> \u00e9carts r\u00e9currents entre la paie et la comptabilit\u00e9 ou r\u00e9gularisations fr\u00e9quentes,<\/li>\n<li data-path-to-node=\"13,3,0\"><b data-path-to-node=\"13,3,0\" data-index-in-node=\"0\">Manque de formalisation :<\/b> r\u00e8gles internes floues sur les primes, les frais ou les avantages en nature,<\/li>\n<li data-path-to-node=\"13,4,0\"><b data-path-to-node=\"13,4,0\" data-index-in-node=\"0\">Besoin de s\u00e9curit\u00e9 :<\/b> volont\u00e9 de se pr\u00e9parer sereinement \u00e0 un contr\u00f4le URSSAF ou de s\u00e9curiser un budget \u00ab\u00a0co\u00fbt employeur\u00a0\u00bb,<\/li>\n<li data-path-to-node=\"13,5,0\"><b data-path-to-node=\"13,5,0\" data-index-in-node=\"0\">\u00c9volutions RH :<\/b> mise en place du t\u00e9l\u00e9travail, changement de politique de mobilit\u00e9 ou de flotte de v\u00e9hicules.<\/li>\n<\/ol>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-494b7a1 elementor-widget elementor-widget-heading\" data-id=\"494b7a1\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">P\u00e9rim\u00e8tre : ce qui est g\u00e9n\u00e9ralement v\u00e9rifi\u00e9 lors d\u2019un audit de charges sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c2901c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5c2901c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A travers plus de 150 contr\u00f4les, l\u2019objectif est de couvrir les zones o\u00f9 se concentrent le plus souvent les \u00e9carts : <strong>assiette<\/strong>, <strong>dispositifs<\/strong>, <strong>preuves<\/strong>, <strong>coh\u00e9rence des pratiques<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a8b802 elementor-widget elementor-widget-heading\" data-id=\"9a8b802\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Assiettes de cotisations : ce qui entre (ou non) dans le calcul<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbf7e58 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dbf7e58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"18\">L&rsquo;expert v\u00e9rifie si chaque \u00e9l\u00e9ment de r\u00e9mun\u00e9ration (primes, variables, indemnit\u00e9s de rupture) est assujetti selon les bonnes r\u00e8gles. L&rsquo;enjeu est la coh\u00e9rence entre la r\u00e8gle interne et le traitement r\u00e9el en paie.<\/p>\n<h3 data-path-to-node=\"19\">\u00a0<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d3b4de elementor-widget elementor-widget-heading\" data-id=\"1d3b4de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dispositifs d\u2019exon\u00e9ration \/ r\u00e9ductions \/ r\u00e8gles sp\u00e9cifiques<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fbb08d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0fbb08d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ce pilier concerne les r\u00e9ductions de cotisations (ex-Fillon) et autres dispositifs sp\u00e9cifiques. On y v\u00e9rifie les conditions d&rsquo;\u00e9ligibilit\u00e9 et la pr\u00e9sence des preuves associ\u00e9es pour \u00e9viter tout redressement sur ces montants souvent \u00e9lev\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaaced9 elementor-widget elementor-widget-heading\" data-id=\"eaaced9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frais professionnels : politique, justificatifs, s\u00e9curisation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec230e8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ec230e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"22\">L&rsquo;audit examine les plafonds de remboursement, les justificatifs de repas, de d\u00e9placement et les nouvelles modalit\u00e9s li\u00e9es au t\u00e9l\u00e9travail.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26b1455 elementor-widget elementor-widget-heading\" data-id=\"26b1455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Avantages en nature : \u00e9valuation et coh\u00e9rence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdbd6d0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fdbd6d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"24\">Qu&rsquo;il s&rsquo;agisse de v\u00e9hicules, de logements ou d&rsquo;outils num\u00e9riques, l&rsquo;audit v\u00e9rifie que la m\u00e9thode d&rsquo;\u00e9valuation (forfait ou r\u00e9el) est correcte et que l&rsquo;usage r\u00e9el est bien trac\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b261c6 elementor-widget elementor-widget-heading\" data-id=\"5b261c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Situations particuli\u00e8res (selon contexte)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e0e1a2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5e0e1a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"27\">L&rsquo;audit s&rsquo;attarde \u00e9galement sur les <b data-path-to-node=\"27\" data-index-in-node=\"36\">populations ou modalit\u00e9s de travail sp\u00e9cifiques<\/b> qui sortent du cadre standard (expatri\u00e9s, mandataires sociaux, stagiaires, temps partiels th\u00e9rapeutiques). Pour ces cas, l&rsquo;expert proc\u00e8de \u00e0 :<\/p>\n<ul data-path-to-node=\"28\">\n<li>\n<p data-path-to-node=\"28,0,0\">Une v\u00e9rification des <b data-path-to-node=\"28,0,0\" data-index-in-node=\"32\">conditions d\u2019application<\/b> propres \u00e0 chaque statut,<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"28,1,0\">Un examen de la <b data-path-to-node=\"28,1,0\" data-index-in-node=\"16\">documentation associ\u00e9e<\/b>.<\/p>\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ff313f elementor-widget elementor-widget-heading\" data-id=\"4ff313f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">M\u00e9thode : les 7 \u00e9tapes d\u2019un audit de charges sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4949158 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4949158\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"27\">Pour \u00eatre efficace, un audit suit un processus rigoureux qui va de l&rsquo;immersion technique \u00e0 l&rsquo;accompagnement op\u00e9rationnel.<\/p>\n<ol start=\"1\" data-path-to-node=\"28\">\n<li>\n<p data-path-to-node=\"28,0,0\"><b data-path-to-node=\"28,0,0\" data-index-in-node=\"0\">Lancement :<\/b> cadrage du p\u00e9rim\u00e8tre, de la p\u00e9riode et du calendrier,<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"28,1,0\"><b data-path-to-node=\"28,1,0\" data-index-in-node=\"0\">Interviews :<\/b> \u00e9changes avec les \u00e9quipes pour comprendre les pratiques \u00ab\u00a0r\u00e9elles\u00a0\u00bb au-del\u00e0 du logiciel,<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"28,2,0\"><b data-path-to-node=\"28,2,0\" data-index-in-node=\"0\">Collecte :<\/b> r\u00e9cup\u00e9ration de l&rsquo;ensemble des donn\u00e9es sociales et juridiques,<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"28,3,0\"><b data-path-to-node=\"28,3,0\" data-index-in-node=\"0\">Analyse :<\/b> tests approfondis sur les assiettes, les taux et les dispositifs d&rsquo;exon\u00e9ration,<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"28,4,0\"><b data-path-to-node=\"28,4,0\" data-index-in-node=\"0\">Cartographie :<\/b> classement des constats par niveau d&rsquo;impact, de risque et d&rsquo;effort,<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"28,5,0\"><b data-path-to-node=\"28,5,0\" data-index-in-node=\"0\">Mise en \u0153uvre :<\/b> co-construction du plan d&rsquo;action (qui fait quoi et quand),<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"28,6,0\"><b data-path-to-node=\"28,6,0\" data-index-in-node=\"0\">Suivi :<\/b> p\u00e9rennisation des corrections pour ancrer les bonnes pratiques.<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e286466 elementor-widget elementor-widget-heading\" data-id=\"e286466\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Documents \u00e0 pr\u00e9parer : checklist DRH\/Paie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7c0f74 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b7c0f74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"31\">La qualit\u00e9 de l&rsquo;audit d\u00e9pend de la compl\u00e9tude du dossier. Pr\u00e9parez les \u00e9l\u00e9ments suivants :<\/p>\n<ul data-path-to-node=\"32\">\n<li>\n<p data-path-to-node=\"32,0,0\">Bulletins de paie et \u00c9tats R\u00e9capitulatifs des Charges (ERC),<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"32,1,0\">D\u00e9clarations URSSAF et derni\u00e8re lettre d\u2019observations,<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"32,2,0\">Liste du personnel et taux AT\/MP,<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"32,3,0\">Accords d\u2019entreprise (primes, frais professionnels, temps de travail).<\/p>\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cec67bd elementor-widget elementor-widget-heading\" data-id=\"cec67bd\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Livrables : ce que vous devez obtenir \u00e0 la fin<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8884dbf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8884dbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Un audit utile doit vous permettre de piloter. Les livrables r\u00e9alis\u00e9s r\u00e9pondent \u00e0 cet objectif\u00a0:<\/p>\n<ul>\n<li>Pr\u00e9sentation didactique <strong>des leviers activables,<\/strong><\/li>\n<li><strong>Cartographie<\/strong> des opportunit\u00e9s (prioris\u00e9e),<\/li>\n<li><strong>Chiffrage<\/strong> (impact \/ risque \/ effort) + matrice de priorisation,<\/li>\n<li><strong>Plan d\u2019actions<\/strong> (responsables + jalons),<\/li>\n<li>Option : <strong>accompagnement<\/strong> \u00e0 la mise en \u0153uvre (selon votre organisation).<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee8d03d elementor-widget elementor-widget-heading\" data-id=\"ee8d03d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ROI : comment mesurer les b\u00e9n\u00e9fices ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45d2643 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"45d2643\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le succ\u00e8s d&rsquo;un audit se traduit par des r\u00e9sultats quantifiables : une diminution imm\u00e9diate des sur-cotisations, une r\u00e9duction du temps pass\u00e9 sur les t\u00e2ches correctives et un pilotage bien plus fiable du co\u00fbt employeur. Faire appel \u00e0 des consultants experts permet d&rsquo;apporter un regard ext\u00e9rieur neutre et une connaissance pointue des derni\u00e8res jurisprudences.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> Utilit\u00e9 de l'audit charges sociales<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> 12 signaux d'alerte RH\/Paie<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> P\u00e9rim\u00e8tre des points contr\u00f4l\u00e9s<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> M\u00e9thode : les 7 \u00e9tapes cl\u00e9s<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Checklist des documents \u00e0 pr\u00e9parer<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Livrables et pilotage final<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> ROI et b\u00e9n\u00e9fices de l'audit<\/a><\/li>\r\n        <li><a href=\"#Titre8\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> FAQ : Audit des charges sociales<\/a><\/li>\r\n        <li><a href=\"#Titre9\" class=\"toc-link\"><span class=\"toc-number\">09.<\/span> Passer \u00e0 l'action<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9936a13 e-flex e-con-boxed e-con e-parent\" data-id=\"9936a13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f73aab elementor-widget elementor-widget-heading\" data-id=\"5f73aab\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre8\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ : audit des charges sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe336a6 elementor-widget elementor-widget-n-accordion\" data-id=\"fe336a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2660\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2660\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle diff\u00e9rence entre audit des charges sociales et audit de paie ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2660\" class=\"elementor-element elementor-element-b1f9066 e-con-full e-flex e-con e-child\" data-id=\"b1f9066\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75d5058 elementor-widget elementor-widget-text-editor\" data-id=\"75d5058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019objectif de l\u2019audit des charges sociales est de v\u00e9rifier que l\u2019entreprise <strong>cotise correctement<\/strong> et que les dispositifs appliqu\u00e9s sont <strong>\u00e9ligibles et justifi\u00e9s<\/strong>.<\/p>\n<p>Il porte notamment sur :<\/p>\n<ul>\n<li><strong>assiettes de cotisations<\/strong> (ce qui est soumis ou non),<\/li>\n<li><strong>taux \/ dispositifs \/ exon\u00e9rations<\/strong> (conditions d\u2019application + preuves),<\/li>\n<li><strong>frais professionnels<\/strong> (politique, plafonds, justificatifs),<\/li>\n<li><strong>avantages en nature<\/strong> (\u00e9valuation, tra\u00e7abilit\u00e9),<\/li>\n<li><strong>robustesse du dossier de preuve<\/strong> en cas de contr\u00f4le.<\/li>\n<\/ul>\n<p><strong>L\u2019objectif de l\u2019audit est de<\/strong> s\u00e9curiser la <strong>conformit\u00e9 globale du bulletin<\/strong> et des r\u00e8gles de paie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2661\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2661\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels documents acc\u00e9l\u00e8rent le plus un audit de charges sociales ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2661\" class=\"elementor-element elementor-element-aad571d e-con-full e-flex e-con e-child\" data-id=\"aad571d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d4b61d elementor-widget elementor-widget-text-editor\" data-id=\"1d4b61d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les acc\u00e8s au logiciel de paie permettent de disposer de 80% des informations n\u00e9cessaires \u00e0 l\u2019audit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2662\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2662\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sujets concentrent le plus souvent les \u00e9carts ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2662\" class=\"elementor-element elementor-element-61ac0fe e-con-full e-flex e-con e-child\" data-id=\"61ac0fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cec84ee elementor-widget elementor-widget-text-editor\" data-id=\"cec84ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"48\">La r\u00e9duction g\u00e9n\u00e9rale des cotisations sociales, la gestion des frais professionnels et l&rsquo;application du forfait social sont les trois zones les plus \u00e0 risque.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2663\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2663\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle p\u00e9riode analyser : 12 \/ 24 \/ 36 mois ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2663\" class=\"elementor-element elementor-element-dd6608e e-flex e-con-boxed e-con e-child\" data-id=\"dd6608e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f30f11b elementor-widget elementor-widget-text-editor\" data-id=\"f30f11b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"49\">Il est recommand\u00e9 d&rsquo;analyser les <b data-path-to-node=\"49\" data-index-in-node=\"79\">36 derniers mois<\/b> pour couvrir la p\u00e9riode de prescription l\u00e9gale et maximiser les chances de r\u00e9gularisation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quelle diff\\u00e9rence entre audit des charges sociales et audit de paie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019objectif de l\\u2019audit des charges sociales est de v\\u00e9rifier que l\\u2019entreprise cotise correctement et que les dispositifs appliqu\\u00e9s sont \\u00e9ligibles et justifi\\u00e9s.\\nIl porte notamment sur :\\n\\nassiettes de cotisations (ce qui est soumis ou non),\\ntaux \\\/ dispositifs \\\/ exon\\u00e9rations (conditions d\\u2019application + preuves),\\nfrais professionnels (politique, plafonds, justificatifs),\\navantages en nature (\\u00e9valuation, tra\\u00e7abilit\\u00e9),\\nrobustesse du dossier de preuve en cas de contr\\u00f4le.\\n\\nL\\u2019objectif de l\\u2019audit est de s\\u00e9curiser la conformit\\u00e9 globale du bulletin et des r\\u00e8gles de paie.\"}},{\"@type\":\"Question\",\"name\":\"Quels documents acc\\u00e9l\\u00e8rent le plus un audit de charges sociales ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les acc\\u00e8s au logiciel de paie permettent de disposer de 80% des informations n\\u00e9cessaires \\u00e0 l\\u2019audit.\"}},{\"@type\":\"Question\",\"name\":\"Quels sujets concentrent le plus souvent les \\u00e9carts ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La r\\u00e9duction g\\u00e9n\\u00e9rale des cotisations sociales, la gestion des frais professionnels et l&rsquo;application du forfait social sont les trois zones les plus \\u00e0 risque.\"}},{\"@type\":\"Question\",\"name\":\"Quelle p\\u00e9riode analyser : 12 \\\/ 24 \\\/ 36 mois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est recommand\\u00e9 d&rsquo;analyser les 36 derniers mois pour couvrir la p\\u00e9riode de prescription l\\u00e9gale et maximiser les chances de r\\u00e9gularisation.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5518db7 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"5518db7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"gac-csrd-wrapper\" style=\"display:none; position:fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.7); z-index:10000; justify-content:center; align-items:center;\">\r\n\r\n    <div style=\"position:relative; background:#fff; padding:35px 15px 15px 15px; border-radius:12px; width:95%; max-width:800px; height:90vh; box-shadow:0 15px 35px rgba(0,0,0,0.3); overflow:hidden;\">\r\n\r\n        <button onclick=\"toggleCsrdContact()\" style=\"position:absolute; top:10px; right:15px; border:none; background:none; font-size:28px; cursor:pointer; 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toggleCsrdContact() {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if (!wrapper) return;\r\n\r\n\r\n\r\n        if (wrapper.style.display === 'none' || wrapper.style.display === '') {\r\n\r\n            wrapper.style.display = 'flex';\r\n\r\n            document.body.style.overflow = 'hidden';\r\n\r\n        } else {\r\n\r\n            wrapper.style.display = 'none';\r\n\r\n            document.body.style.overflow = 'auto';\r\n\r\n        }\r\n\r\n    }\r\n\r\n    \r\n\r\n    \/\/ Fermeture au clic \u00e0 l'ext\u00e9rieur\r\n\r\n    window.addEventListener('click', function(event) {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if (event.target == wrapper) {\r\n\r\n            toggleCsrdContact();\r\n\r\n        }\r\n\r\n    });\r\n\r\n\r\n\r\n    \/\/ Animation du badge\r\n\r\n    var badgeCsrd = document.getElementById('gac-csrd-badge');\r\n\r\n    if (badgeCsrd) {\r\n\r\n        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Que vous souhaitiez s\u00e9curiser un contr\u00f4le \u00e0 venir ou optimiser vos co\u00fbts, l&rsquo;analyse approfondie de vos donn\u00e9es sociales est la cl\u00e9 d&rsquo;une gestion RH sereine. <a href=\"https:\/\/calendly.com\/dguigui\/rdv-audit-charges-sociales\" target=\"_blank\" rel=\"noopener\">Prenez rendez-vous avec nos experts pour en discuter<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>HR\/Payroll instructions: scope of a payroll audit, stages, documents to prepare, common errors, deliverables and action plan.<\/p>","protected":false},"author":47,"featured_media":463378,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Audit des charges sociales (m\u00e9thode, p\u00e9rim\u00e8tre, documents, livrables)","_seopress_titles_desc":"Mode d\u2019emploi DRH\/Paie : p\u00e9rim\u00e8tre d\u2019un audit des charges sociales, \u00e9tapes, pi\u00e8ces \u00e0 pr\u00e9parer, erreurs fr\u00e9quentes, livrables et plan d\u2019action.","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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