{"id":476642,"date":"2026-03-06T15:12:51","date_gmt":"2026-03-06T14:12:51","guid":{"rendered":"https:\/\/group-gac.com\/?p=476642"},"modified":"2026-03-06T15:13:07","modified_gmt":"2026-03-06T14:13:07","slug":"rgdu-2026-parametre-smic-cotisations-patronales","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/rgdu-2026-parametre-smic-cotisations-patronales\/","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-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>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 all\u00e8gements patronaux.<\/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\">De la RGCP \u00e0 la RGDU : ce que change la r\u00e9forme<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6369b8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c6369b8\" 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>La RGDU s&rsquo;applique 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&rsquo;ancien 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><p>La nouveaut\u00e9 notable r\u00e9side dans la <strong>nouvelle formule du coefficient<\/strong>, qui s&rsquo;appuie explicitement sur un param\u00e8tre SMIC au num\u00e9rateur et introduit un <strong>coefficient de puissance P = 1,75<\/strong> :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f115e7f elementor-widget elementor-widget-html\" data-id=\"f115e7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"formule-block\">\r\n  <div class=\"formule-label\">Formule de calcul<\/div>\r\n  <div class=\"formule-text\">\r\n    <span class=\"var\">C<\/span> = T<sub>min<\/sub>\r\n    + ( T<sub>delta<\/sub>\r\n    \u00d7 [ (1\/2) \u00d7 ( (3 \u00d7 <span class=\"var\">SMIC annuel<\/span> \/ <span class=\"var\">r\u00e9mun\u00e9ration annuelle brute<\/span>) \u2212 1 ) ]<sup class=\"sup-p\">P<\/sup> )\r\n  <\/div>\r\n<\/div>\r\n\r\n<style>\r\n  \/* On cible uniquement le bloc pour ne pas impacter le reste du site *\/\r\n  .formule-block {\r\n    background: #232954 !important;\r\n    border-radius: 6px !important;\r\n    padding: 30px 24px !important;\r\n    margin-bottom: 24px !important;\r\n    text-align: center !important;\r\n    font-family: 'Roboto', sans-serif !important;\r\n  }\r\n\r\n  .formule-label {\r\n    font-size: 18px !important; \/* Ajust\u00e9 pour \u00eatre harmonieux *\/\r\n    font-weight: 700 !important;\r\n    letter-spacing: 0.15em !important;\r\n    text-transform: uppercase !important;\r\n    color: #ECBE16 !important;\r\n    margin-bottom: 15px !important;\r\n    display: block !important;\r\n  }\r\n\r\n  .formule-text {\r\n    font-family: 'Roboto', monospace !important;\r\n    font-size: 22px !important; \/* Taille lisible sans \u00eatre d\u00e9mesur\u00e9e *\/\r\n    font-weight: 500 !important;\r\n    color: #ffffff !important;\r\n    line-height: 1.8 !important;\r\n  }\r\n\r\n  .formule-text .var {\r\n    color: #ECBE16 !important;\r\n    font-weight: 700 !important;\r\n  }\r\n\r\n  \/* Style pour les indices et exposants *\/\r\n  .formule-text sub {\r\n    font-size: 0.7em !important;\r\n    vertical-align: sub !important;\r\n  }\r\n\r\n  .formule-text .sup-p {\r\n    font-size: 0.8em !important;\r\n    color: #ECBE16 !important;\r\n    vertical-align: super !important;\r\n    font-weight: 700 !important;\r\n  }\r\n\r\n  \/* Correction responsive pour mobile *\/\r\n  @media (max-width: 767px) {\r\n    .formule-text {\r\n      font-size: 18px !important;\r\n    }\r\n  }\r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37865bb elementor-widget elementor-widget-heading\" data-id=\"37865bb\" 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\">Trois param\u00e8tres structurent ce calcul :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b69d044 elementor-widget elementor-widget-html\" data-id=\"b69d044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!DOCTYPE html>\r\n<html lang=\"fr\">\r\n<head>\r\n<meta charset=\"UTF-8\">\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\r\n<title>Param\u00e8tres Coefficient - 20px<\/title>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Roboto:wght@400;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n  \/* Reset local et conteneur principal *\/\r\n  .encadre-body, .encadre-body * { \r\n    box-sizing: border-box; \r\n  }\r\n\r\n  .encadre-body {\r\n    font-family: 'Roboto', sans-serif !important;\r\n    width: 100%;\r\n    padding: 30px !important;\r\n    background: #ffffff !important; border-radius: 10px;\r\n    text-align: left !important;\r\n  }\r\n\r\n  \/* Liste des param\u00e8tres *\/\r\n  .params-list {\r\n    list-style: none !important;\r\n    padding: 0 !important;\r\n    margin: 0 0 25px 0 !important;\r\n    display: flex !important;\r\n    flex-direction: column !important;\r\n    gap: 18px !important;\r\n  }\r\n\r\n  .params-list li {\r\n    font-family: 'Roboto', sans-serif !important;\r\n    display: flex !important;\r\n    align-items: baseline !important;\r\n    gap: 15px !important;\r\n    font-size: 20px !important; \/* Taille demand\u00e9e *\/\r\n    color: #333 !important;\r\n    line-height: 1.5 !important;\r\n  }\r\n\r\n  \/* Puce ronde bleue *\/\r\n  .params-list li::before {\r\n    content: '' !important;\r\n    display: inline-block !important;\r\n    width: 10px !important;\r\n    height: 10px !important;\r\n    background: #3687C4 !important;\r\n    border-radius: 50% !important;\r\n    flex-shrink: 0 !important;\r\n    transform: translateY(-2px) !important;\r\n  }\r\n\r\n  \/* Badges techniques (Tags) *\/\r\n  .tag {\r\n    font-family: 'Roboto', monospace !important;\r\n    font-weight: 700 !important;\r\n    color: #232954 !important;\r\n    background: #eef3f9 !important;\r\n    padding: 4px 12px !important;\r\n    border-radius: 4px !important;\r\n    white-space: nowrap !important;\r\n    font-size: 20px !important;\r\n    border: 1px solid #dce6f0 !important;\r\n    display: inline-block !important;\r\n  }\r\n\r\n  \/* Bloc Valeur Maximale *\/\r\n  .valeur-max-container {\r\n    background: #f7f9fb !important;\r\n    border-left: 4px solid #3687C4 !important;\r\n    padding: 20px !important;\r\n    border-radius: 4px !important;\r\n    margin-top: 25px !important;\r\n  }\r\n\r\n  .valeur-max-text {\r\n    font-size: 20px !important;\r\n    color: #333 !important;\r\n    line-height: 1.5 !important;\r\n    margin: 0 !important;\r\n  }\r\n\r\n  .valeur-max-text strong {\r\n    color: #232954 !important;\r\n    font-weight: 700 !important;\r\n  }\r\n\r\n  \/* Adaptation mobile *\/\r\n  @media (max-width: 600px) {\r\n    .params-list li, .tag, .valeur-max-text {\r\n      font-size: 18px !important;\r\n    }\r\n  }\r\n<\/style>\r\n<\/head>\r\n<body>\r\n\r\n<div class=\"encadre-body\">\r\n  <ul class=\"params-list\">\r\n    <li>\r\n      <span class=\"tag\">T_min = 0,0200<\/span>\r\n      \u2014 exon\u00e9ration minimale garantie de <strong>2 %<\/strong>\r\n    <\/li>\r\n    <li>\r\n      <span class=\"tag\">T_delta = 0,3781<\/span>\r\n      (FNAL 0,10 %) ou <strong>0,3821<\/strong> (FNAL 0,50 %)\r\n    <\/li>\r\n  <\/ul>\r\n\r\n  <div class=\"valeur-max-container\">\r\n    <p class=\"valeur-max-text\">\r\n      <strong>Valeur maximale du coefficient :<\/strong> \r\n      T_min + T_delta = <strong>0,3981<\/strong> ou <strong>0,4021<\/strong> selon le FNAL applicable\r\n    <\/p>\r\n  <\/div>\r\n<\/div>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e84ffaa elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e84ffaa\" 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 param\u00e8tre SMIC \u00ab de r\u00e9f\u00e9rence \u00bb n&rsquo;est pas une valeur fixe : il <strong>s&rsquo;adapte<\/strong> \u00e0 la situation de chaque salari\u00e9 et aux \u00e9v\u00e9nements de paie survenus dans l&rsquo;ann\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a12718e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a12718e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-03-06\/312f1\/1052283\/1772806361S30sTzZN\/De_la_RGCP_a_la_RGDU_2026.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrez notre infographie : De la RGCP \u00e0 la RGDU<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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\">Les valeurs de r\u00e9f\u00e9rence du param\u00e8tre SMIC dans la RGDU<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0066c2c elementor-widget elementor-widget-html\" data-id=\"0066c2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!DOCTYPE html>\r\n<html lang=\"fr\">\r\n<head>\r\n<meta charset=\"UTF-8\">\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\r\n<title>Calcul SMIC 2026 - 20px<\/title>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Roboto:wght@400;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n  \/* Reset local et conteneur principal *\/\r\n  .encadre-body, .encadre-body * { \r\n    box-sizing: border-box; \r\n  }\r\n\r\n  .encadre-body {\r\n    font-family: 'Roboto', sans-serif !important;\r\n    width: 100%;\r\n    padding: 35px !important;\r\n    background: #ffffff !important;\r\n    text-align: left !important;\r\n    border-left: 6px solid #ECBE16 !important;\r\n    border-radius: 4px !important;\r\n    box-shadow: 0 4px 20px rgba(0,0,0,0.08) !important;\r\n  }\r\n\r\n  \/* Texte d'introduction et paragraphes *\/\r\n  .text-block {\r\n    font-size: 20px !important;\r\n    color: #444 !important;\r\n    line-height: 1.6 !important;\r\n    margin-bottom: 25px !important;\r\n    display: block !important;\r\n  }\r\n\r\n  .text-block strong {\r\n    color: #232954 !important;\r\n    font-weight: 700 !important;\r\n  }\r\n\r\n  \/* Liste des param\u00e8tres *\/\r\n  .params-list {\r\n    list-style: none !important;\r\n    padding: 0 !important;\r\n    margin: 0 0 25px 0 !important;\r\n    display: flex !important;\r\n    flex-direction: column !important;\r\n    gap: 18px !important;\r\n  }\r\n\r\n  .params-list li {\r\n    font-family: 'Roboto', sans-serif !important;\r\n    display: flex !important;\r\n    align-items: baseline !important;\r\n    gap: 15px !important;\r\n    font-size: 20px !important;\r\n    color: #333 !important;\r\n    line-height: 1.5 !important;\r\n  }\r\n\r\n  \/* Puce ronde bleue *\/\r\n  .params-list li::before {\r\n    content: '' !important;\r\n    display: inline-block !important;\r\n    width: 10px !important;\r\n    height: 10px !important;\r\n    background: #3687C4 !important;\r\n    border-radius: 50% !important;\r\n    flex-shrink: 0 !important;\r\n    transform: translateY(-2px) !important;\r\n  }\r\n\r\n  \/* Badges techniques (Tags) *\/\r\n  .tag {\r\n    font-family: 'Roboto', monospace !important;\r\n    font-weight: 700 !important;\r\n    color: #232954 !important;\r\n    background: #eef3f9 !important;\r\n    padding: 4px 12px !important;\r\n    border-radius: 4px !important;\r\n    white-space: nowrap !important;\r\n    font-size: 20px !important;\r\n    border: 1px solid #dce6f0 !important;\r\n    display: inline-block !important;\r\n  }\r\n\r\n  \/* Bloc Valeur Maximale \/ R\u00e9f\u00e9rence *\/\r\n  .highlight-box {\r\n    background: #f7f9fb !important;\r\n    border-left: 4px solid #3687C4 !important;\r\n    padding: 20px !important;\r\n    border-radius: 4px !important;\r\n    margin-top: 25px !important;\r\n  }\r\n\r\n  .highlight-text {\r\n    font-size: 20px !important;\r\n    color: #333 !important;\r\n    line-height: 1.5 !important;\r\n    margin: 0 !important;\r\n  }\r\n\r\n  .highlight-text strong {\r\n    color: #232954 !important;\r\n    font-weight: 700 !important;\r\n  }\r\n\r\n  \/* Adaptation mobile *\/\r\n  @media (max-width: 600px) {\r\n    .text-block, .params-list li, .tag, .highlight-text {\r\n      font-size: 18px !important;\r\n    }\r\n  }\r\n<\/style>\r\n<\/head>\r\n<body>\r\n\r\n<div class=\"encadre-body\">\r\n\r\n  <p class=\"text-block\">\r\n    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>.\r\n  <\/p>\r\n\r\n  <p class=\"text-block\">\r\n    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>.\r\n  <\/p>\r\n\r\n  <div class=\"highlight-box\">\r\n    <p class=\"highlight-text\">\r\n      <strong>Valeur maximale du coefficient :<\/strong> \r\n      T_min + T_delta = <strong>0,3981<\/strong> ou <strong>0,4021<\/strong> selon le FNAL applicable\r\n    <\/p>\r\n  <\/div>\r\n<\/div>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f2d375 elementor-widget elementor-widget-heading\" data-id=\"0f2d375\" 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\">Quel taux SMIC retenir ?<\/h3>\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>Le taux applicable est celui <strong>en vigueur sur la p\u00e9riode d&#8217;emploi r\u00e9mun\u00e9r\u00e9e<\/strong>. En cas de revalorisation du SMIC en cours d&rsquo;ann\u00e9e, la valeur annuelle retenue correspond \u00e0 la <strong>somme des valeurs calcul\u00e9es avant et apr\u00e8s l&rsquo;\u00e9volution<\/strong>, selon une logique de d\u00e9coupage par p\u00e9riodes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-788b470 elementor-widget elementor-widget-heading\" data-id=\"788b470\" 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\">Cas des salari\u00e9s r\u00e9mun\u00e9r\u00e9s en dessous du taux \u00ab normal \u00bb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c43cb37 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c43cb37\" 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>Certains salari\u00e9s (apprentis, contrats de professionnalisation, jeunes de moins de 18 ans sans 6 mois d&rsquo;exp\u00e9rience dans la branche) sont r\u00e9mun\u00e9r\u00e9s \u00e0 un taux inf\u00e9rieur au SMIC \u00ab normal \u00bb. Pour autant, <strong>c&rsquo;est le SMIC \u00e0 sa valeur enti\u00e8re<\/strong> qui est retenu dans la formule de calcul du coefficient RGDU.<\/p>\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\">Param\u00e8tre SMIC et RGDU : quand et comment le proratiser ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5767be elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a5767be\" 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 param\u00e8tre SMIC fait l&rsquo;objet de <strong>nombreux ajustements<\/strong> selon les situations contractuelles et les \u00e9v\u00e9nements de pr\u00e9sence. Voici les r\u00e8gles \u00e0 ma\u00eetriser.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a75d355 elementor-widget elementor-widget-heading\" data-id=\"a75d355\" 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\">Salari\u00e9s \u00e0 temps partiel : le rapport dur\u00e9e contractuelle \/ dur\u00e9e l\u00e9gale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-871d827 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"871d827\" 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>Pour un salari\u00e9 \u00e0 temps partiel, le SMIC est proratis\u00e9 selon le rapport entre :<\/p><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><p>En cas de changement de dur\u00e9e du travail en cours d&rsquo;ann\u00e9e (passage temps plein\/temps partiel, avenant\u2026), le SMIC annuel est calcul\u00e9 en <strong>d\u00e9coupant l&rsquo;ann\u00e9e par p\u00e9riodes homog\u00e8nes<\/strong>.<\/p><p>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>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb1fa5 elementor-widget elementor-widget-heading\" data-id=\"5bb1fa5\" 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\">Forfaits jours : 218 jours comme r\u00e9f\u00e9rence temps plein<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a43aa65 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a43aa65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<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&rsquo;administration)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86a5ffa elementor-widget elementor-widget-heading\" data-id=\"86a5ffa\" 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\">Forfaits annuels en heures : le seuil de 1 607 h<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a65af30 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a65af30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<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&rsquo;heures suppl\u00e9mentaires r\u00e9mun\u00e9r\u00e9es<\/li><\/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\">Heures suppl\u00e9mentaires, compl\u00e9mentaires et param\u00e8tre SMIC<\/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>Le nombre d&rsquo;heures retenu pour le param\u00e8tre SMIC est <strong>augment\u00e9 du nombre d&rsquo;heures suppl\u00e9mentaires ou compl\u00e9mentaires r\u00e9mun\u00e9r\u00e9es<\/strong>, sans prise en compte des majorations de salaire. Cette majoration s&rsquo;applique apr\u00e8s les \u00e9ventuels prorata li\u00e9s \u00e0 la situation du salari\u00e9.<\/p><p>Deux cat\u00e9gories d\u2019heures suppl\u00e9mentaires sont \u00e0 distinguer :<\/p><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&rsquo;horaire collectif ou du forfait \u2192 s&rsquo;ajoutent en plus au param\u00e8tre SMIC<\/li><\/ul>\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\">Absences et ann\u00e9e incompl\u00e8te : l'impact direct sur la RGDU<\/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>La gestion des absences n&rsquo;est 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>\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<h3 class=\"elementor-heading-title elementor-size-default\">Suspension avec maintien int\u00e9gral de la r\u00e9mun\u00e9ration<\/h3>\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>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>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d2fade elementor-widget elementor-widget-heading\" data-id=\"5d2fade\" 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\">Suspension sans maintien ou avec maintien partiel<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5debce0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5debce0\" 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 SMIC du mois d&rsquo;absence 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&rsquo;absence (ENA).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e454fbd elementor-widget elementor-widget-heading\" data-id=\"e454fbd\" 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\">Entr\u00e9e ou sortie en cours d'ann\u00e9e<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc15864 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fc15864\" 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>La valeur du SMIC retenue pour le mois d&rsquo;entr\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>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-949d9cb e-con-full e-flex e-con e-child\" data-id=\"949d9cb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2627ba1 elementor-widget elementor-widget-button\" data-id=\"2627ba1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Point de vigilance 2026<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3aae6d0 e-con-full e-flex e-con e-child\" data-id=\"3aae6d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fff979 elementor-widget elementor-widget-text-editor\" data-id=\"1fff979\" 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>La notion d&rsquo;\u00ab \u00e9l\u00e9ments non affect\u00e9s par l&rsquo;absence \u00bb (ENA) \u00e9volue depuis janvier 2026. Est consid\u00e9r\u00e9 comme <strong>affect\u00e9<\/strong> par l&rsquo;absence tout \u00e9l\u00e9ment dont le montant est r\u00e9duit strictement proportionnellement au temps d&rsquo;absence. 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&rsquo;au d\u00e9nominateur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21c3147 elementor-widget elementor-widget-heading\" data-id=\"21c3147\" 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\">Cas particuliers : salari\u00e9s hors mensualisation et transport routier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c273e5b elementor-widget elementor-widget-heading\" data-id=\"c273e5b\" 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\">Salari\u00e9s non mensualis\u00e9s ou sans dur\u00e9e du travail d\u00e9finie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d566ab elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8d566ab\" 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>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>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c463a3e elementor-widget elementor-widget-heading\" data-id=\"c463a3e\" 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\">Transport routier de marchandises : coefficients sp\u00e9cifiques RGDU<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea8e900 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ea8e900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Grands routiers \/ Longue distance<\/strong> (\u00e9quivalence 43 h) : SMIC major\u00e9 d&rsquo;un coefficient <strong>45\/35<\/strong>. Les heures suppl\u00e9mentaires au-del\u00e0 de la dur\u00e9e d&rsquo;\u00e9quivalence s&rsquo;ajoutent 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>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd2894b elementor-widget elementor-widget-heading\" data-id=\"cd2894b\" 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\">4 axes pour piloter la RGDU sans risque<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2de4e39 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2de4e39\" 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>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>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd0dcae elementor-widget elementor-widget-html\" data-id=\"dd0dcae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"wrapper-full\">\r\n  <div class=\"axe\">\r\n    <span class=\"num\">1<\/span>\r\n    <p class=\"axe-text\"><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>\r\n  <\/div>\r\n\r\n  <div class=\"axe\">\r\n    <span class=\"num\">2<\/span>\r\n    <p class=\"axe-text\"><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>\r\n  <\/div>\r\n\r\n  <div class=\"axe\">\r\n    <span class=\"num\">3<\/span>\r\n    <p class=\"axe-text\"><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>\r\n  <\/div>\r\n\r\n  <div class=\"axe\">\r\n    <span class=\"num\">4<\/span>\r\n    <p class=\"axe-text\"><strong>Aligner politique d'absence et traitement paie\/DSN<\/strong> \u2014 maintien de salaire, neutralisation d'absences, traitement ENA : un mauvais alignement impacte directement le param\u00e8tre SMIC et vos exon\u00e9rations.<\/p>\r\n  <\/div>\r\n<\/div>\r\n\r\n<style>\r\n  \/* Conteneur principal sans limite de largeur *\/\r\n  .wrapper-full {\r\n    width: 100% !important;\r\n    background: #fff;\r\n    border-left: 6px solid #ECBE16;\r\n    border-radius: 4px;\r\n    box-shadow: 0 2px 16px rgba(35,41,84,0.10);\r\n    overflow: hidden;\r\n    margin: 20px 0;\r\n  }\r\n\r\n  \/* Chaque ligne (axe) *\/\r\n  .axe {\r\n    display: flex !important;\r\n    align-items: flex-start !important; \/* Aligne le chiffre en haut si le texte est long *\/\r\n    gap: 20px !important;\r\n    padding: 24px !important;\r\n    border-bottom: 1px solid #eef0f5;\r\n  }\r\n\r\n  .axe:last-child {\r\n    border-bottom: none;\r\n  }\r\n\r\n  \/* Chiffre sur le c\u00f4t\u00e9 *\/\r\n  .num {\r\n    font-weight: 900 !important;\r\n    color: #3687C4 !important;\r\n    min-width: 30px !important;\r\n    line-height: 1 !important;\r\n    flex-shrink: 0 !important;\r\n    \/* On laisse Elementor d\u00e9cider de la taille, mais on peut mettre un 1.5em pour qu'il soit un peu plus gros que le texte *\/\r\n    font-size: 1.5em !important; \r\n  }\r\n\r\n  \/* Texte - pas de font-size pour h\u00e9riter d'Elementor *\/\r\n  .axe-text {\r\n    color: #333;\r\n    line-height: 1.6;\r\n    margin: 0 !important;\r\n    flex: 1 !important; \/* Prend toute la largeur restante *\/\r\n  }\r\n\r\n  .axe-text strong {\r\n    color: #232954;\r\n    font-weight: 700;\r\n  }\r\n\r\n  \/* Pour le mobile, on s'assure que \u00e7a reste propre *\/\r\n  @media (max-width: 768px) {\r\n    .axe {\r\n      padding: 15px !important;\r\n      gap: 15px !important;\r\n    }\r\n  }\r\n<\/style>\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> R\u00e9forme : de la RGCP \u00e0 la RGDU<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Valeurs de r\u00e9f\u00e9rence du SMIC 2026<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> R\u00e8gles de proratisation du SMIC<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Heures suppl\u00e9mentaires et impact SMIC<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Gestion des absences et de la RGDU<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Cas particuliers : Transport et saisonniers<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> 4 axes pour piloter les risques<\/a><\/li>\r\n        <li><a href=\"#Titre8\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> S\u00e9curiser votre conformit\u00e9 avec G.A.C.<\/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-e951d56 e-flex e-con-boxed e-con e-parent\" data-id=\"e951d56\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51c6219 elementor-widget elementor-widget-heading\" data-id=\"51c6219\" 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\">S\u00e9curisez votre RGDU 2026 avec l'expertise G.A.C. Group<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0be154d elementor-widget elementor-widget-text-editor\" data-id=\"0be154d\" 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>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 :<\/p><ul><li><strong>Auditer vos param\u00e8tres SMIC<\/strong> et identifier les zones de risque et d&rsquo;optimisation dans vos calculs de cotisations patronales<\/li><li><strong>Projeter financi\u00e8rement<\/strong> l&rsquo;impact 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&rsquo;ENA<\/li><\/ul><p><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>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8163d74 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"8163d74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/dguigui\/rgdu\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> \u00c9changez avec un expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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>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_robots_primary_cat":"none","_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. Group.","_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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[],"business_unit":[752],"offre":[890],"secteur":[880,617,658,660,662,955,876,664,665,666],"class_list":["post-476642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","business_unit-ressources-humaines","offre-audit-charges-sociales","secteur-aerospatial-defense","secteur-agroalimentaire","secteur-btp-construction","secteur-energie-environnement","secteur-industrie","secteur-public","secteur-retail","secteur-sante","secteur-technologie-de-linformation","secteur-transport"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/476642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=476642"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/476642\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/476646"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=476642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=476642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=476642"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=476642"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=476642"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=476642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}