{"id":476642,"date":"2026-03-06T15:12:51","date_gmt":"2026-03-06T14:12:51","guid":{"rendered":"https:\/\/group-gac.com\/?p=476642"},"modified":"2026-10-16T15:24:02","modified_gmt":"2026-10-16T13:24:02","slug":"rgdu-2026-parametre-smic-cotisations-patronales","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/rgdu-2026-smic-parameters-employer-contributions\/","title":{"rendered":"RGDU 2026: master the SMIC parameter to secure your HR exemptions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"476642\" class=\"elementor elementor-476642\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b666e0e e-con e-atomic-element e-flexbox-base e-default-div section-primary e-b666e0e-036c181 \" data-id=\"b666e0e\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"b666e0e\" data-e-type=\"e-flexbox\" data-id=\"b666e0e\">\n    <div class=\"elementor-element elementor-element-22de340 e-con e-atomic-element e-flexbox-base e-default-div site-container e-22de340-7341f46 \" data-id=\"22de340\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"22de340\" data-e-type=\"e-flexbox\" data-id=\"22de340\">\n    <div class=\"elementor-element elementor-element-baa449d e-con e-atomic-element e-flexbox-base e-default-div e-baa449d-cae5fd3 \" data-id=\"baa449d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"baa449d\" data-e-type=\"e-flexbox\" data-id=\"baa449d\">\n    <div class=\"elementor-element elementor-element-98a8bf3 e-con e-atomic-element e-flexbox-base e-default-div e-98a8bf3-4b33fdc \" data-id=\"98a8bf3\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"98a8bf3\" data-e-type=\"e-flexbox\" data-id=\"98a8bf3\">\n    \t\t\t<p class=\"hero-subtitle e-d072985-cb46109 e-paragraph-base e-default-p\" data-interaction-id=\"d072985\" data-e-type=\"widget\" data-id=\"d072985\">En 2026, la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales se reconfigure en <strong>r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique (RGDU)<\/strong>. Derri\u00e8re cette \u00e9volution r\u00e9glementaire se cache un param\u00e8tre technique aux implications majeures pour vos exon\u00e9rations : le <strong>param\u00e8tre SMIC<\/strong>. Prorata, forfaits jours, heures suppl\u00e9mentaires, absences\u2026 autant de situations qui en modifient le calcul \u2014 et donc le montant de vos <a href=\"https:\/\/group-gac.com\/service\/audit-des-charges-sociales\/\">all\u00e8gements patronaux<\/a>.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-e0ed4eb e-con e-atomic-element e-flexbox-base e-default-div e-e0ed4eb-627625b \" data-id=\"e0ed4eb\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"e0ed4eb\" data-e-type=\"e-flexbox\" data-id=\"e0ed4eb\">\n    \t\t\t<h2 data-interaction-id=\"28307bf\" class=\"h2-title e-28307bf-a8deca5 e-heading-base e-default-h2\" id=\"Titre1\" data-e-type=\"widget\" data-id=\"28307bf\">De la RGCP \u00e0 la RGDU : ce que change la r\u00e9forme<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-1b2e45f-4a11e85 e-paragraph-base e-default-p\" data-interaction-id=\"1b2e45f\" data-e-type=\"widget\" data-id=\"1b2e45f\">La RGDU s\u2019applique aux r\u00e9mun\u00e9rations <strong>inf\u00e9rieures \u00e0 3 SMIC<\/strong> \u2014 au-del\u00e0 de ce seuil, la r\u00e9duction est nulle. Comme sous l\u2019ancien dispositif, le montant de la r\u00e9duction est obtenu en multipliant la <strong>r\u00e9mun\u00e9ration annuelle brute<\/strong> soumise \u00e0 cotisations par un <strong>coefficient C<\/strong>.<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-f2e848e-cf4baa3 e-paragraph-base e-default-p\" data-interaction-id=\"f2e848e\" data-e-type=\"widget\" data-id=\"f2e848e\">La nouveaut\u00e9 notable r\u00e9side dans la <strong>nouvelle formule du coefficient<\/strong>, qui s\u2019appuie explicitement sur un param\u00e8tre SMIC au num\u00e9rateur et introduit un <strong>coefficient de puissance P = 1,75<\/strong> :<\/p>\n\t\t<div class=\"elementor-element elementor-element-d8ab71a e-con e-atomic-element e-flexbox-base e-default-div e-d8ab71a-da0de49 \" data-id=\"d8ab71a\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"d8ab71a\" data-e-type=\"e-flexbox\" data-id=\"d8ab71a\">\n    \t\t\t<p class=\"e-5be3d78-05afc20 e-paragraph-base e-default-p\" data-interaction-id=\"5be3d78\" data-e-type=\"widget\" data-id=\"5be3d78\">Formule de calcul<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-5c36242-2010d22 e-paragraph-base e-default-p\" data-interaction-id=\"5c36242\" data-e-type=\"widget\" data-id=\"5c36242\"><strong>C<\/strong> = T<sub>min<\/sub> + ( T<sub>delta<\/sub> \u00d7 [ (1\/2) \u00d7 ( (3 \u00d7 <strong>SMIC annuel<\/strong> \/ <strong>r\u00e9mun\u00e9ration annuelle brute<\/strong>) \u2212 1 ) ]<sup>P<\/sup> )<\/p>\n\t\t\n<\/div>\n\t\t\t<h3 data-interaction-id=\"449cbf2\" class=\"e-449cbf2-1ca6660 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"449cbf2\">Trois param\u00e8tres structurent ce calcul :<\/h3>\n\t\t<div class=\"elementor-element elementor-element-d61dea0 e-con e-atomic-element e-flexbox-base e-default-div e-d61dea0-857d251 \" data-id=\"d61dea0\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"d61dea0\" data-e-type=\"e-flexbox\" data-id=\"d61dea0\">\n    \t\t\t<p class=\"hero-subtitle e-22f353c-a435939 e-paragraph-base e-default-p\" data-interaction-id=\"22f353c\" data-e-type=\"widget\" data-id=\"22f353c\"><strong>T_min = 0,0200<\/strong> \u2014 exon\u00e9ration minimale garantie de <strong>2 %<\/strong><\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-5209800-c1a0544 e-paragraph-base e-default-p\" data-interaction-id=\"5209800\" data-e-type=\"widget\" data-id=\"5209800\"><strong>T_delta = 0,3781<\/strong> (FNAL 0,10 %) ou <strong>0,3821<\/strong> (FNAL 0,50 %)<\/p>\n\t\t<div class=\"elementor-element elementor-element-4e448ce e-con e-atomic-element e-flexbox-base e-default-div e-4e448ce-6fabdc6 \" data-id=\"4e448ce\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"4e448ce\" data-e-type=\"e-flexbox\" data-id=\"4e448ce\">\n    \t\t\t<p class=\"hero-subtitle e-fe0758b-a2cbba5 e-paragraph-base e-default-p\" data-interaction-id=\"fe0758b\" data-e-type=\"widget\" data-id=\"fe0758b\"><strong>Valeur maximale du coefficient :<\/strong> T_min + T_delta = <strong>0,3981<\/strong> ou <strong>0,4021<\/strong> selon le FNAL applicable<\/p>\n\t\t\n<\/div>\n\n<\/div>\n\t\t\t<p class=\"hero-subtitle e-41976be-515fe13 e-paragraph-base e-default-p\" data-interaction-id=\"41976be\" data-e-type=\"widget\" data-id=\"41976be\">Le param\u00e8tre SMIC \u00ab de r\u00e9f\u00e9rence \u00bb n\u2019est pas une valeur fixe : il <strong>s\u2019adapte<\/strong> \u00e0 la situation de chaque salari\u00e9 et aux \u00e9v\u00e9nements de paie survenus dans l\u2019ann\u00e9e.<\/p>\n\t\t\t\t\t<a href=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-03-06\/312f1\/1052283\/1772806361S30sTzZN\/De_la_RGCP_a_la_RGDU_2026.pdf\" target=\"_blank\" class=\"btn-filled e-ea47473-6c6a3f8 e-button-base e-default-a\" data-interaction-id=\"ea47473\" data-e-type=\"widget\" data-id=\"ea47473\">\n\tD\u00e9couvrez notre infographie : De la RGCP \u00e0 la RGDU\n<\/a>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-7b2c263 e-con e-atomic-element e-flexbox-base e-default-div e-7b2c263-4960483 \" data-id=\"7b2c263\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"7b2c263\" data-e-type=\"e-flexbox\" data-id=\"7b2c263\">\n    \t\t\t<h2 data-interaction-id=\"efea7c6\" class=\"h2-title e-efea7c6-6f6547b e-heading-base e-default-h2\" id=\"Titre2\" data-e-type=\"widget\" data-id=\"efea7c6\">Les valeurs de r\u00e9f\u00e9rence du param\u00e8tre SMIC dans la RGDU<\/h2>\n\t\t<div class=\"elementor-element elementor-element-5782dfa e-con e-atomic-element e-flexbox-base e-default-div e-5782dfa-d4fea2d \" data-id=\"5782dfa\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"5782dfa\" data-e-type=\"e-flexbox\" data-id=\"5782dfa\">\n    \t\t\t<p class=\"hero-subtitle e-75a8938-480dacc e-paragraph-base e-default-p\" data-interaction-id=\"75a8938\" data-e-type=\"widget\" data-id=\"75a8938\">La base de calcul repose sur un <strong>SMIC annuel = 1 820 \u00d7 le taux horaire SMIC<\/strong>. Au 1er janvier 2026, le SMIC horaire est fix\u00e9 \u00e0 <strong>12,02 \u20ac<\/strong> (hors Mayotte), ce qui donne un SMIC annuel de <strong>21 876,40 \u20ac<\/strong>.<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-32b3e9a-47fe9e3 e-paragraph-base e-default-p\" data-interaction-id=\"32b3e9a\" data-e-type=\"widget\" data-id=\"32b3e9a\">En mensuel, le SMIC de r\u00e9f\u00e9rence correspond \u00e0 1\/12 de ce SMIC annuel, soit <strong>1 823,03 \u20ac<\/strong> ou par simplification : 151,67 h \u00d7 12,02 \u20ac = <strong>1 823,07 \u20ac<\/strong>.<\/p>\n\t\t<div class=\"elementor-element elementor-element-7d9601c e-con e-atomic-element e-flexbox-base e-default-div e-7d9601c-e937d24 \" data-id=\"7d9601c\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"7d9601c\" data-e-type=\"e-flexbox\" data-id=\"7d9601c\">\n    \t\t\t<p class=\"hero-subtitle e-7850a19-0d60f7d e-paragraph-base e-default-p\" data-interaction-id=\"7850a19\" data-e-type=\"widget\" data-id=\"7850a19\"><strong>Valeur maximale du coefficient :<\/strong> T_min + T_delta = <strong>0,3981<\/strong> ou <strong>0,4021<\/strong> selon le FNAL applicable<\/p>\n\t\t\n<\/div>\n\n<\/div>\n\t\t\t<h3 data-interaction-id=\"228130a\" class=\"e-228130a-8da7b56 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"228130a\">Quel taux SMIC retenir ?<\/h3>\n\t\t\t\t\t<p class=\"hero-subtitle e-d7b19ba-8b8d922 e-paragraph-base e-default-p\" data-interaction-id=\"d7b19ba\" data-e-type=\"widget\" data-id=\"d7b19ba\">Le taux applicable est celui <strong>en vigueur sur la p\u00e9riode d\u2019emploi r\u00e9mun\u00e9r\u00e9e<\/strong>. En cas de revalorisation du SMIC en cours d\u2019ann\u00e9e, la valeur annuelle retenue correspond \u00e0 la <strong>somme des valeurs calcul\u00e9es avant et apr\u00e8s l\u2019\u00e9volution<\/strong>, selon une logique de d\u00e9coupage par p\u00e9riodes.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"e49ab13\" class=\"e-e49ab13-820f730 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"e49ab13\">Cas des salari\u00e9s r\u00e9mun\u00e9r\u00e9s en dessous du taux \u00ab normal \u00bb<\/h3>\n\t\t\t\t\t<p class=\"hero-subtitle e-2b94390-020e5fe e-paragraph-base e-default-p\" data-interaction-id=\"2b94390\" data-e-type=\"widget\" data-id=\"2b94390\">Certains salari\u00e9s (apprentis, contrats de professionnalisation, jeunes de moins de 18 ans sans 6 mois d\u2019exp\u00e9rience dans la branche) sont r\u00e9mun\u00e9r\u00e9s \u00e0 un taux inf\u00e9rieur au SMIC \u00ab normal \u00bb. Pour autant, <strong>c\u2019est le SMIC \u00e0 sa valeur enti\u00e8re<\/strong> qui est retenu dans la formule de calcul du coefficient RGDU.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-217d2f4 e-con e-atomic-element e-flexbox-base e-default-div e-217d2f4-50d21c6 \" data-id=\"217d2f4\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"217d2f4\" data-e-type=\"e-flexbox\" data-id=\"217d2f4\">\n    \t\t\t<h2 data-interaction-id=\"7626e22\" class=\"h2-title e-7626e22-ad77114 e-heading-base e-default-h2\" id=\"Titre3\" data-e-type=\"widget\" data-id=\"7626e22\">Param\u00e8tre SMIC et RGDU : quand et comment le proratiser ?<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-f463755-cb035af e-paragraph-base e-default-p\" data-interaction-id=\"f463755\" data-e-type=\"widget\" data-id=\"f463755\">Le param\u00e8tre SMIC fait l\u2019objet de <strong>nombreux ajustements<\/strong> selon les situations contractuelles et les \u00e9v\u00e9nements de pr\u00e9sence. Voici les r\u00e8gles \u00e0 ma\u00eetriser.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"983b1d1\" class=\"e-983b1d1-3220f63 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"983b1d1\">Salari\u00e9s \u00e0 temps partiel : le rapport dur\u00e9e contractuelle \/ dur\u00e9e l\u00e9gale<\/h3>\n\t\t\t\t\t<span class=\"hero-subtitle e-153fe29-e72f910 e-paragraph-base e-default-span\" data-interaction-id=\"153fe29\" data-e-type=\"widget\" data-id=\"153fe29\">Pour un salari\u00e9 \u00e0 temps partiel, le SMIC est proratis\u00e9 selon le rapport entre :<ul><li>La <strong>dur\u00e9e du travail inscrite au contrat<\/strong> (hors heures suppl\u00e9mentaires et compl\u00e9mentaires),<\/li><li>Et la <strong>dur\u00e9e l\u00e9gale correspondante<\/strong> sur la p\u00e9riode.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-0bf68eb-ff67084 e-paragraph-base e-default-p\" data-interaction-id=\"0bf68eb\" data-e-type=\"widget\" data-id=\"0bf68eb\">En cas de changement de dur\u00e9e du travail en cours d\u2019ann\u00e9e (passage temps plein\/temps partiel, avenant\u2026), le SMIC annuel est calcul\u00e9 en <strong>d\u00e9coupant l\u2019ann\u00e9e par p\u00e9riodes homog\u00e8nes<\/strong>.<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-c9825a1-2e9ffbc e-paragraph-base e-default-p\" data-interaction-id=\"c9825a1\" data-e-type=\"widget\" data-id=\"c9825a1\">Si la dur\u00e9e conventionnelle est <strong>inf\u00e9rieure \u00e0 35 h<\/strong>, le SMIC des salari\u00e9s \u00e0 temps plein est proratis\u00e9 par le rapport dur\u00e9e collective \/ 35. Pour les salari\u00e9s \u00e0 temps partiel, le m\u00e9canisme produit un <strong>double prorata<\/strong> : (dur\u00e9e contractuelle \/ dur\u00e9e collective) \u00d7 (dur\u00e9e collective \/ 35), ce qui revient simplement \u00e0 dur\u00e9e contractuelle \/ 35.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"55f0642\" class=\"e-55f0642-0ba1878 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"55f0642\">Forfaits jours : 218 jours comme r\u00e9f\u00e9rence temps plein<\/h3>\n\t\t\t\t\t<span class=\"hero-subtitle e-b808e56-5eca3af e-paragraph-base e-default-span\" data-interaction-id=\"b808e56\" data-e-type=\"widget\" data-id=\"b808e56\"><ul><li>Forfait <strong>= 218 jours<\/strong> \u2192 SMIC retenu pour un temps plein (1 820 h\/an ou 151,67 h\/mois)<\/li><li>Forfait <strong>inf\u00e9rieur \u00e0 218 jours<\/strong> \u2192 SMIC corrig\u00e9 par le rapport <strong>jours travaill\u00e9s \/ 218<\/strong><\/li><li>Depuis le <strong>1er janvier 2026<\/strong>, le SMIC peut \u00e9galement \u00eatre <strong>major\u00e9<\/strong> pour les jours travaill\u00e9s au-del\u00e0 de 218, dans le cadre du m\u00e9canisme de rachat de jours de repos (assimil\u00e9s \u00e0 des heures suppl\u00e9mentaires \u2014 conversion \u00e0 confirmer par l\u2019administration)<\/li><\/ul><\/span>\n\t\t\t\t\t<h3 data-interaction-id=\"bb95f21\" class=\"e-bb95f21-b39ebec e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"bb95f21\">Forfaits annuels en heures : le seuil de 1 607 h<\/h3>\n\t\t\t\t\t<span class=\"hero-subtitle e-bcae6ec-5648fdf e-paragraph-base e-default-span\" data-interaction-id=\"bcae6ec\" data-e-type=\"widget\" data-id=\"bcae6ec\"><ul><li>Forfait <strong>inf\u00e9rieur \u00e0 1 607 h<\/strong> \u2192 SMIC annuel proratis\u00e9 par le rapport <strong>heures du forfait \/ 1 607<\/strong><\/li><li>Forfait <strong>sup\u00e9rieur \u00e0 1 607 h<\/strong> \u2192 pas de prorata, mais application de la r\u00e8gle de <strong>majoration du SMIC<\/strong> par le nombre d\u2019heures suppl\u00e9mentaires r\u00e9mun\u00e9r\u00e9es<\/li><\/ul><\/span>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-f04422d e-con e-atomic-element e-flexbox-base e-default-div e-f04422d-0428c5c \" data-id=\"f04422d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"f04422d\" data-e-type=\"e-flexbox\" data-id=\"f04422d\">\n    \t\t\t<h2 data-interaction-id=\"0dad59a\" class=\"h2-title e-0dad59a-8aa8ea4 e-heading-base e-default-h2\" id=\"Titre4\" data-e-type=\"widget\" data-id=\"0dad59a\">Heures suppl\u00e9mentaires, compl\u00e9mentaires et param\u00e8tre SMIC<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-b5a72ef-18e00ec e-paragraph-base e-default-p\" data-interaction-id=\"b5a72ef\" data-e-type=\"widget\" data-id=\"b5a72ef\">Le nombre d\u2019heures retenu pour le param\u00e8tre SMIC est <strong>augment\u00e9 du nombre d\u2019heures suppl\u00e9mentaires ou compl\u00e9mentaires r\u00e9mun\u00e9r\u00e9es<\/strong>, sans prise en compte des majorations de salaire. Cette majoration s\u2019applique apr\u00e8s les \u00e9ventuels prorata li\u00e9s \u00e0 la situation du salari\u00e9.<\/p>\n\t\t\t\t\t<span class=\"hero-subtitle e-5d1abb7-613e91c e-paragraph-base e-default-span\" data-interaction-id=\"5d1abb7\" data-e-type=\"widget\" data-id=\"5d1abb7\">Deux cat\u00e9gories d\u2019heures suppl\u00e9mentaires sont \u00e0 distinguer :<ul><li><strong>Heures suppl\u00e9mentaires structurelles<\/strong> : incluses dans la dur\u00e9e collective (ex. : 37 h\/semaine avec 2 h structurelles) ou dans un forfait int\u00e9grant d\u00e9j\u00e0 des heures suppl\u00e9mentaires \u2192 int\u00e9gr\u00e9es au SMIC de base<\/li><li><strong>Heures suppl\u00e9mentaires ponctuelles<\/strong> : effectu\u00e9es au-del\u00e0 de l\u2019horaire collectif ou du forfait \u2192 s\u2019ajoutent en plus au param\u00e8tre SMIC<\/li><\/ul><\/span>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-27e4a72 e-con e-atomic-element e-flexbox-base e-default-div e-27e4a72-0a31488 \" data-id=\"27e4a72\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"27e4a72\" data-e-type=\"e-flexbox\" data-id=\"27e4a72\">\n    \t\t\t<h2 data-interaction-id=\"8c43069\" class=\"h2-title e-8c43069-7c9617c e-heading-base e-default-h2\" id=\"Titre5\" data-e-type=\"widget\" data-id=\"8c43069\">Absences et ann\u00e9e incompl\u00e8te : l'impact direct sur la RGDU<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-de3e022-d6ce632 e-paragraph-base e-default-p\" data-interaction-id=\"de3e022\" data-e-type=\"widget\" data-id=\"de3e022\">La gestion des absences n\u2019est pas seulement un enjeu social : elle <strong>conditionne directement le param\u00e8tre SMIC<\/strong> et, par cons\u00e9quent, le montant de vos exon\u00e9rations patronales au titre de la RGDU.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"9df179a\" class=\"e-9df179a-b0f1afe e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"9df179a\">Suspension avec maintien int\u00e9gral de la r\u00e9mun\u00e9ration<\/h3>\n\t\t\t\t\t<p class=\"hero-subtitle e-d48e40b-9346839 e-paragraph-base e-default-p\" data-interaction-id=\"d48e40b\" data-e-type=\"widget\" data-id=\"d48e40b\">Lorsque le contrat est suspendu avec maintien total de la r\u00e9mun\u00e9ration, on retient le SMIC \u00ab habituel \u00bb \u2014 \u00e9ventuellement proratis\u00e9 pour la dur\u00e9e du travail (temps partiel\u2026), <strong>comme si le salari\u00e9 avait \u00e9t\u00e9 pr\u00e9sent<\/strong>.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"09f23d5\" class=\"e-09f23d5-4ba690f e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"09f23d5\">Suspension sans maintien ou avec maintien partiel<\/h3>\n\t\t\t\t\t<p class=\"hero-subtitle e-13d60ca-81a6859 e-paragraph-base e-default-p\" data-interaction-id=\"13d60ca\" data-e-type=\"widget\" data-id=\"13d60ca\">Le SMIC du mois d\u2019absence est corrig\u00e9 par le rapport entre la <strong>r\u00e9mun\u00e9ration brute effectivement vers\u00e9e<\/strong> et celle qui aurait \u00e9t\u00e9 vers\u00e9e pour un mois complet de pr\u00e9sence, hors \u00e9l\u00e9ments de r\u00e9mun\u00e9ration non affect\u00e9s par l\u2019absence (ENA).<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"7ae0b4a\" class=\"e-7ae0b4a-71efaf8 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"7ae0b4a\">Entr\u00e9e ou sortie en cours d'ann\u00e9e<\/h3>\n\t\t\t\t\t<p class=\"hero-subtitle e-434a4d2-018a3a2 e-paragraph-base e-default-p\" data-interaction-id=\"434a4d2\" data-e-type=\"widget\" data-id=\"434a4d2\">La valeur du SMIC retenue pour le mois d\u2019entr\u00e9e ou de sortie est corrig\u00e9e par le rapport entre la <strong>r\u00e9mun\u00e9ration effectivement vers\u00e9e<\/strong> et celle qui aurait \u00e9t\u00e9 due pour un mois complet \u2014 hors ENA.<\/p>\n\t\t<div class=\"elementor-element elementor-element-f5ae053 e-con e-atomic-element e-flexbox-base e-default-div e-f5ae053-fbc32d2 \" data-id=\"f5ae053\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"f5ae053\" data-e-type=\"e-flexbox\" data-id=\"f5ae053\">\n    \t\t\t<p class=\"e-1860e47-b2303a9 e-paragraph-base e-default-p\" data-interaction-id=\"1860e47\" data-e-type=\"widget\" data-id=\"1860e47\">Point de vigilance 2026<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-c67d439-0f356c6 e-paragraph-base e-default-p\" data-interaction-id=\"c67d439\" data-e-type=\"widget\" data-id=\"c67d439\">La notion d\u2019\u00ab \u00e9l\u00e9ments non affect\u00e9s par l\u2019absence \u00bb (ENA) \u00e9volue depuis janvier 2026. Est consid\u00e9r\u00e9 comme <strong>affect\u00e9<\/strong> par l\u2019absence tout \u00e9l\u00e9ment dont le montant est r\u00e9duit strictement proportionnellement au temps d\u2019absence. Les \u00e9l\u00e9ments <strong>non affect\u00e9s<\/strong> \u2014 prime de 13e mois, primes annuelles, indemnit\u00e9s compensatrices de CP\u2026 \u2014 sont \u00e0 <strong>exclure du calcul de proratisation du SMIC<\/strong>, tant au num\u00e9rateur qu\u2019au d\u00e9nominateur.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-f025bc9 e-con e-atomic-element e-flexbox-base e-default-div e-f025bc9-896a4d5 \" data-id=\"f025bc9\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"f025bc9\" data-e-type=\"e-flexbox\" data-id=\"f025bc9\">\n    \t\t\t<h2 data-interaction-id=\"f9dd605\" class=\"h2-title e-f9dd605-8fb77ba e-heading-base e-default-h2\" id=\"Titre6\" data-e-type=\"widget\" data-id=\"f9dd605\">Cas particuliers : salari\u00e9s hors mensualisation et transport routier<\/h2>\n\t\t\t\t\t<h3 data-interaction-id=\"d16613e\" class=\"e-d16613e-5099076 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"d16613e\">Salari\u00e9s non mensualis\u00e9s ou sans dur\u00e9e du travail d\u00e9finie<\/h3>\n\t\t\t\t\t<p class=\"hero-subtitle e-f2fdcbb-4e914f2 e-paragraph-base e-default-p\" data-interaction-id=\"f2fdcbb\" data-e-type=\"widget\" data-id=\"f2fdcbb\">Pour les salari\u00e9s saisonniers, int\u00e9rimaires ou \u00e0 la t\u00e2che, le SMIC est corrig\u00e9 en fonction de la <strong>dur\u00e9e de travail pr\u00e9vue au contrat<\/strong> sur la p\u00e9riode de pr\u00e9sence, dans la limite de 1 820 h\/an ou 151,67 h\/mois. Si la dur\u00e9e ne peut \u00eatre d\u00e9termin\u00e9e, on retient le produit du SMIC horaire par la <strong>dur\u00e9e l\u00e9gale ou collective<\/strong> applicable.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"0ecf952\" class=\"e-0ecf952-68c35e7 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"0ecf952\">Transport routier de marchandises : coefficients sp\u00e9cifiques RGDU<\/h3>\n\t\t\t\t\t<span class=\"hero-subtitle e-f66aaf8-aca3231 e-paragraph-base e-default-span\" data-interaction-id=\"f66aaf8\" data-e-type=\"widget\" data-id=\"f66aaf8\"><ul><li><strong>Grands routiers \/ Longue distance<\/strong> (\u00e9quivalence 43 h) : SMIC major\u00e9 d\u2019un coefficient <strong>45\/35<\/strong>. Les heures suppl\u00e9mentaires au-del\u00e0 de la dur\u00e9e d\u2019\u00e9quivalence s\u2019ajoutent sans application du coefficient.<\/li><li><strong>Courte distance<\/strong> (\u00e9quivalence 39 h) : coefficient <strong>40\/35<\/strong>. M\u00eame logique pour les heures suppl\u00e9mentaires au-del\u00e0.<\/li><\/ul><\/span>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-39a3b02 e-con e-atomic-element e-flexbox-base e-default-div e-39a3b02-64feea4 \" data-id=\"39a3b02\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"39a3b02\" data-e-type=\"e-flexbox\" data-id=\"39a3b02\">\n    \t\t\t<h2 data-interaction-id=\"4b7ac3f\" class=\"h2-title e-4b7ac3f-69d0551 e-heading-base e-default-h2\" id=\"Titre7\" data-e-type=\"widget\" data-id=\"4b7ac3f\">4 axes pour piloter la RGDU sans risque<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-3ac4956-a296e33 e-paragraph-base e-default-p\" data-interaction-id=\"3ac4956\" data-e-type=\"widget\" data-id=\"3ac4956\">S\u00e9curiser vos calculs RGDU suppose de les rendre <strong>tra\u00e7ables, coh\u00e9rents et auditables<\/strong>. Sans modifier vos choix organisationnels, quatre leviers structurent une approche robuste :<\/p>\n\t\t<div class=\"elementor-element elementor-element-f96066d e-con e-atomic-element e-flexbox-base e-default-div e-f96066d-3576563 \" data-id=\"f96066d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"f96066d\" data-e-type=\"e-flexbox\" data-id=\"f96066d\">\n    <div class=\"elementor-element elementor-element-ec33985 e-con e-atomic-element e-flexbox-base e-default-div e-ec33985-9b0a9c0 \" data-id=\"ec33985\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"ec33985\" data-e-type=\"e-flexbox\" data-id=\"ec33985\">\n    \t\t\t<p class=\"hero-subtitle e-7d0a574-ef65b11 e-paragraph-base e-default-p\" data-interaction-id=\"7d0a574\" data-e-type=\"widget\" data-id=\"7d0a574\">1<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-6c45bb6-587d49f e-paragraph-base e-default-p\" data-interaction-id=\"6c45bb6\" data-e-type=\"widget\" data-id=\"6c45bb6\"><strong>Cartographier les populations \u00e0 r\u00e8gles sp\u00e9cifiques<\/strong> \u2014 temps partiel, dur\u00e9es collectives atypiques, forfaits jours et heures, secteurs \u00e0 \u00e9quivalence, salari\u00e9s non mensualis\u00e9s.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-8d6890c e-con e-atomic-element e-flexbox-base e-default-div e-8d6890c-4f4c77d \" data-id=\"8d6890c\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8d6890c\" data-e-type=\"e-flexbox\" data-id=\"8d6890c\">\n    \t\t\t<p class=\"hero-subtitle e-8f5759e-540cc04 e-paragraph-base e-default-p\" data-interaction-id=\"8f5759e\" data-e-type=\"widget\" data-id=\"8f5759e\">2<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-a56715e-7490a66 e-paragraph-base e-default-p\" data-interaction-id=\"a56715e\" data-e-type=\"widget\" data-id=\"a56715e\"><strong>Qualifier les heures avec pr\u00e9cision<\/strong> \u2014 distinguer heures structurelles et ponctuelles, compl\u00e9mentaires et suppl\u00e9mentaires, et v\u00e9rifier que le param\u00e8tre SMIC est aliment\u00e9 en heures r\u00e9mun\u00e9r\u00e9es, sans majoration.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-18eb9bc e-con e-atomic-element e-flexbox-base e-default-div e-18eb9bc-97da6ce \" data-id=\"18eb9bc\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"18eb9bc\" data-e-type=\"e-flexbox\" data-id=\"18eb9bc\">\n    \t\t\t<p class=\"hero-subtitle e-90b661b-90ddf16 e-paragraph-base e-default-p\" data-interaction-id=\"90b661b\" data-e-type=\"widget\" data-id=\"90b661b\">3<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-95c0cbe-cd74089 e-paragraph-base e-default-p\" data-interaction-id=\"95c0cbe\" data-e-type=\"widget\" data-id=\"95c0cbe\"><strong>S\u00e9curiser les \u00e9v\u00e9nements en cours d'ann\u00e9e<\/strong> \u2014 entr\u00e9e\/sortie, revalorisation du SMIC, changement d'horaire, bascule temps plein\/partiel, avenants forfait : chaque \u00e9v\u00e9nement appelle un d\u00e9coupage par p\u00e9riodes.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-20fb19c e-con e-atomic-element e-flexbox-base e-default-div e-20fb19c-9bb7fb3 \" data-id=\"20fb19c\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"20fb19c\" data-e-type=\"e-flexbox\" data-id=\"20fb19c\">\n    \t\t\t<p class=\"hero-subtitle e-986677f-49cd72f e-paragraph-base e-default-p\" data-interaction-id=\"986677f\" data-e-type=\"widget\" data-id=\"986677f\">4<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-e078aaa-7897147 e-paragraph-base e-default-p\" data-interaction-id=\"e078aaa\" data-e-type=\"widget\" data-id=\"e078aaa\"><strong>Aligner politique d'absence et traitement <a href=\"https:\/\/group-gac.com\/service\/la-dsn-conformite-et-montee-en-competence-des-equipes\/\">paie\/DSN<\/a><\/strong> \u2014 maintien de salaire, neutralisation d'absences, traitement ENA : un mauvais alignement impacte directement le param\u00e8tre SMIC et vos exon\u00e9rations.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-4dc4cc6 e-con e-atomic-element e-flexbox-base e-default-div e-4dc4cc6-9367fcd \" data-id=\"4dc4cc6\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"4dc4cc6\" data-e-type=\"e-flexbox\" data-id=\"4dc4cc6\">\n    \t\t\t<h2 data-interaction-id=\"00bcdf7\" class=\"e-00bcdf7-e2d83a6 e-heading-base e-default-h2\" id=\"Titre8\" data-e-type=\"widget\" data-id=\"00bcdf7\">S\u00e9curisez votre RGDU 2026 avec l'expertise G.A.C. Group<\/h2>\n\t\t\t\t\t<span class=\"hero-subtitle e-7f70009-c09a0d1 e-paragraph-base e-default-span\" data-interaction-id=\"7f70009\" data-e-type=\"widget\" data-id=\"7f70009\">Chaque dixi\u00e8me de point de coefficient C mal calcul\u00e9 se traduit directement en <strong>manque \u00e0 gagner ou en risque de redressement URSSAF<\/strong>. Les experts G.A.C. Group vous accompagnent pour transformer la complexit\u00e9 de la RGDU en levier de performance RH :<ul><li><strong><a href=\"https:\/\/group-gac.com\/service\/audit-des-charges-sociales\/\">Auditer vos param\u00e8tres SMIC<\/a><\/strong> et identifier les zones de risque et d\u2019optimisation dans vos calculs de cotisations patronales<\/li><li><strong>Projeter financi\u00e8rement<\/strong> l\u2019impact de la RGDU sur vos charges sociales 2026<\/li><li><strong>S\u00e9curiser votre conformit\u00e9<\/strong> URSSAF avant tout contr\u00f4le<\/li><li><strong>Former vos \u00e9quipes paie<\/strong> aux nouvelles r\u00e8gles du param\u00e8tre SMIC et \u00e0 la notion d\u2019ENA<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-c24ff8b-24f1306 e-paragraph-base e-default-p\" data-interaction-id=\"c24ff8b\" data-e-type=\"widget\" data-id=\"c24ff8b\"><strong>Ne laissez pas la complexit\u00e9 de la RGDU peser sur vos r\u00e9sultats.<\/strong> Nos consultants analysent votre situation et vous fournissent une projection chiffr\u00e9e, adapt\u00e9e \u00e0 votre structure et \u00e0 vos enjeux.<\/p>\n\t\t\t\t\t<a href=\"https:\/\/group-gac.com\/nous-contacter\/\" target=\"_blank\" class=\"btn-filled e-6ba76d1-098062c e-button-base e-default-a\" data-interaction-id=\"6ba76d1\" data-e-type=\"widget\" data-id=\"6ba76d1\">\n\t\u00c9changez avec un expert\n<\/a>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-45deb0a e-con e-atomic-element e-flexbox-base e-default-div e-45deb0a-2d18629 \" data-id=\"45deb0a\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"45deb0a\" data-e-type=\"e-flexbox\" data-id=\"45deb0a\">\n    <div class=\"elementor-element elementor-element-69e39b6 e-con e-atomic-element e-flexbox-base e-default-div e-69e39b6-9d6fdaf \" data-id=\"69e39b6\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"69e39b6\" data-e-type=\"e-flexbox\" data-id=\"69e39b6\">\n    \t\t\t<p class=\"e-b27c31b-39274bd e-paragraph-base e-default-p\" data-interaction-id=\"b27c31b\" data-e-type=\"widget\" data-id=\"b27c31b\">Sommaire<\/p>\n\t\t\t\t\t<p class=\"e-f395c6d-c3bae88 e-paragraph-base e-default-p\" data-interaction-id=\"f395c6d\" data-e-type=\"widget\" data-id=\"f395c6d\"><a href=\"#Titre1\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tR\u00e9forme : de la RGCP \u00e0 la RGDU\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-626f7c0-b7e8165 e-paragraph-base e-default-p\" data-interaction-id=\"626f7c0\" data-e-type=\"widget\" data-id=\"626f7c0\"><a href=\"#Titre2\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tValeurs de r\u00e9f\u00e9rence du SMIC 2026\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-bb58dc8-5969231 e-paragraph-base e-default-p\" data-interaction-id=\"bb58dc8\" data-e-type=\"widget\" data-id=\"bb58dc8\"><a href=\"#Titre3\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tR\u00e8gles de proratisation du SMIC\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-4c15058-feec81c e-paragraph-base e-default-p\" data-interaction-id=\"4c15058\" data-e-type=\"widget\" data-id=\"4c15058\"><a href=\"#Titre4\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tHeures suppl\u00e9mentaires et impact SMIC\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-68993e2-21e2111 e-paragraph-base e-default-p\" data-interaction-id=\"68993e2\" data-e-type=\"widget\" data-id=\"68993e2\"><a href=\"#Titre5\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tGestion des absences et de la RGDU\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-598c050-72e562d e-paragraph-base e-default-p\" data-interaction-id=\"598c050\" data-e-type=\"widget\" data-id=\"598c050\"><a href=\"#Titre6\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tCas particuliers : Transport et saisonniers\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-c385706-8df47d7 e-paragraph-base e-default-p\" data-interaction-id=\"c385706\" data-e-type=\"widget\" data-id=\"c385706\"><a href=\"#Titre7\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\t4 axes pour piloter les risques\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-ee8e7bb-ac77372 e-paragraph-base e-default-p\" data-interaction-id=\"ee8e7bb\" data-e-type=\"widget\" data-id=\"ee8e7bb\"><a href=\"#Titre8\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tS\u00e9curiser votre conformit\u00e9 avec G.A.C.\n\t<\/a><\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-1fbe0af e-con e-atomic-element e-flexbox-base e-default-div e-1fbe0af-79bdb31 \" data-id=\"1fbe0af\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"1fbe0af\" data-e-type=\"e-flexbox\" data-id=\"1fbe0af\">\n    \t\t\t<p class=\"hero-subtitle e-188e8f1-e0003bb e-paragraph-base e-default-p\" data-interaction-id=\"188e8f1\" data-e-type=\"widget\" data-id=\"188e8f1\">Pour aller plus loin : <a href=\"https:\/\/group-gac.com\/service\/audit-des-charges-sociales\/\">Audit des charges sociales<\/a> et <a href=\"https:\/\/group-gac.com\/service\/la-dsn-conformite-et-montee-en-competence-des-equipes\/\">DSN : conformit\u00e9 &amp; pilotage<\/a>.<\/p>\n\t\t\t\t\t<a href=\"https:\/\/group-gac.com\/nous-contacter\/\" target=\"_self\" class=\"btn-filled e-7e5ceaa-efe176e e-button-base e-default-a\" data-interaction-id=\"7e5ceaa\" data-e-type=\"widget\" data-id=\"7e5ceaa\">\n\tContacter nos experts\n<\/a>\n\t\t\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>RGDU 2026 : The SMIC parameter conditions your exemptions. Prorata, lump sums, ENA... Secure your calculations and avoid adjustments with G.A.C. Group.<\/p>","protected":false},"author":47,"featured_media":476646,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"RGDU 2026 : tout savoir sur le param\u00e8tre SMIC et la paie","_seopress_titles_desc":"RGDU 2026 : Le param\u00e8tre SMIC conditionne vos exon\u00e9rations. Prorata, forfaits, ENA... S\u00e9curisez vos calculs et \u00e9vitez les redressements avec G.A.C. 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