{"id":479662,"date":"2026-05-20T13:42:36","date_gmt":"2026-05-20T11:42:36","guid":{"rendered":"https:\/\/group-gac.com\/?p=479662"},"modified":"2026-05-28T13:43:18","modified_gmt":"2026-05-28T11:43:18","slug":"smic-revalorisation-1er-juin-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/smic-revalorisation-1er-juin-2026\/","title":{"rendered":"SMIC on June 1, 2026: what automatic revaluation means for payroll"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"479662\" class=\"elementor elementor-479662\" 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>Le SMIC augmente de 2,41 % au 1er juin 2026. La hausse n&rsquo;est pas le fruit d&rsquo;un coup de pouce gouvernemental, mais d&rsquo;un m\u00e9canisme automatique d\u00e9clench\u00e9 par l&rsquo;indice des prix \u00e0 la consommation publi\u00e9 par l&rsquo;INSEE le 13 mai 2026. Pour les services paie, l&rsquo;enjeu n&rsquo;est pas seulement de mettre \u00e0 jour un taux horaire : il faut anticiper l&rsquo;impact sur les bulletins de juin, s\u00e9curiser les contrats \u00e0 temps partiel et surveiller un param\u00e8tre technique de la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique (RGDU) qui, \u00e0 ce jour, n&rsquo;est pas encore actualis\u00e9.<\/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\">L'essentiel<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27f47da e-con-full e-flex e-con e-child\" data-id=\"27f47da\" 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-a77d73d elementor-widget elementor-widget-heading\" data-id=\"a77d73d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u00c0 retenir<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d6885c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9d6885c\" 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 class=\"encart-alerte\"><div class=\"encart-essentiel\"><p>Au 1er juin 2026, le SMIC horaire brut passe de 12,02 \u20ac \u00e0 12,31 \u20ac (+2,41 %). Le SMIC mensuel brut atteint 1 867,02 \u20ac pour 35 heures, soit 43,99 \u20ac de plus. Le SMIC net mensuel s&rsquo;\u00e9tablit autour de 1 477,93 \u20ac.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f79cfb6 elementor-widget elementor-widget-heading\" data-id=\"f79cfb6\" 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\">Pourquoi le SMIC est revaloris\u00e9 au 1er juin 2026 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9c0149 elementor-widget elementor-widget-text-editor\" data-id=\"b9c0149\" 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 revalorisation est d\u00e9clench\u00e9e automatiquement lorsque l&rsquo;indice des prix \u00e0 la consommation des m\u00e9nages du premier quintile progresse d&rsquo;au moins 2 % depuis la derni\u00e8re revalorisation du SMIC. C&rsquo;est un m\u00e9canisme pr\u00e9vu par le Code du travail, ind\u00e9pendant de toute d\u00e9cision politique.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df48c2a elementor-widget elementor-widget-heading\" data-id=\"df48c2a\" 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\">Le seuil l\u00e9gal des 2 % franchi en avril<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7aa18f5 elementor-widget elementor-widget-text-editor\" data-id=\"7aa18f5\" 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&rsquo;INSEE a publi\u00e9 le 13 mai 2026 les r\u00e9sultats d\u00e9finitifs de l&rsquo;indice des prix \u00e0 la consommation au 30 avril 2026. La hausse atteint 2,2 % sur un an, d\u00e9passant le seuil l\u00e9gal des 2 %. Le m\u00e9canisme de revalorisation automatique s&rsquo;enclenche sans intervention discr\u00e9tionnaire.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a888db elementor-widget elementor-widget-heading\" data-id=\"7a888db\" 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\">La confirmation du minist\u00e8re du Travail le 13 mai 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-064583c elementor-widget elementor-widget-text-editor\" data-id=\"064583c\" 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 minist\u00e8re du Travail a confirm\u00e9 la revalorisation le jour m\u00eame de la publication INSEE. La hausse retenue est de 2,41 %, applicable au 1er juin 2026. Le d\u00e9cret d&rsquo;application est attendu dans les jours \u00e0 venir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b0f37d elementor-widget elementor-widget-heading\" data-id=\"0b0f37d\" 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\">Nouveaux montants du SMIC au 1er juin 2026\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c58875 elementor-widget elementor-widget-text-editor\" data-id=\"3c58875\" 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 tableau ci-dessous r\u00e9capitule les valeurs applicables \u00e0 partir du 1er juin 2026, en comparaison avec celles en vigueur jusqu&rsquo;au 31 mai 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93a3003 elementor-widget elementor-widget-jet-table\" data-id=\"93a3003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-1647637 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Indicateur<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-f848d57 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Jusqu&rsquo;au 31 mai 2026<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-de2ab20 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">\u00c0 partir du 1er juin 2026<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-79a39d7 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">\u00c9cart<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-9a67cb2\"><td class=\"jet-table__cell elementor-repeater-item-9095967 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">SMIC horaire brut<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-9673e50 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">12,02 \u20ac<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-738b3f8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">12,31 \u20ac<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-66d02f2 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">+0,29 \u20ac<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fc84238\"><td class=\"jet-table__cell elementor-repeater-item-23f979d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">SMIC mensuel brut (35 h)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-59e8018 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">1 823,03 \u20ac<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-043499e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">1 867,02 \u20ac<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-bebbe44 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">+43,99 \u20ac<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33bf709 elementor-widget elementor-widget-text-editor\" data-id=\"33bf709\" 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 class=\"table-source\">Source : INSEE, indice des prix \u00e0 la consommation au 30 avril 2026 ; minist\u00e8re du Travail, 13 mai 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88cf081 e-con-full e-flex e-con e-child\" data-id=\"88cf081\" 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-4a1d692 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4a1d692\" 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 impact sur votre masse salariale ? Faites le point avec un expert avant la paie de juin.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51fb43f elementor-widget elementor-widget-html\" data-id=\"51fb43f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- Calendly widget -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n\r\n<button onclick=\"Calendly.initPopupWidget({url:'https:\/\/calendly.com\/dguigui\/echanges-pratiques-paie'});return false;\" style=\"display:inline-flex;align-items:center;gap:10px;background:#C8AD7F;color:#232954;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;\">\r\n  Prendre rendez-vous \u2192\r\n<\/button>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4c4fac elementor-widget elementor-widget-heading\" data-id=\"a4c4fac\" 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\">Indicateurs impact\u00e9s par la revalorisation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d050bc elementor-widget elementor-widget-text-editor\" data-id=\"7d050bc\" 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 hausse du SMIC ne se limite pas aux salari\u00e9s r\u00e9mun\u00e9r\u00e9s au minimum l\u00e9gal. Elle d\u00e9clenche un effet domino sur une trentaine d&rsquo;indicateurs paie, RH et budg\u00e9taires. Retrouvez notre infographie pour en savoir plus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7181574 elementor-widget elementor-widget-jet-table\" data-id=\"7181574\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-1647637 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Domaine<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-f848d57 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">\u00c9l\u00e9ment impact\u00e9<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-de2ab20 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Nature de l&rsquo;impact<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-79a39d7 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Base l\u00e9gale \/ R\u00e9f\u00e9rence<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-9a67cb2\"><td class=\"jet-table__cell elementor-repeater-item-9095967 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-9673e50 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Salaire minimum l\u00e9gal (SMIC horaire et mensuel)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-738b3f8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Revalorisation automatique ; tout salari\u00e9 r\u00e9mun\u00e9r\u00e9 au SMIC voit son salaire brut augmenter<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-66d02f2 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.3231-1 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fc84238\"><td class=\"jet-table__cell elementor-repeater-item-23f979d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-59e8018 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration des apprentis<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-043499e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Calcul\u00e9e en % du SMIC selon l&rsquo;\u00e2ge et l&rsquo;ann\u00e9e de contrat \u2014 hausse automatique de toutes les tranches<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-bebbe44 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. D.6222-26 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-a0c860a\"><td class=\"jet-table__cell elementor-repeater-item-5d41e58 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-d0032dc jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration des contrats de professionnalisation<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-d7aa5ec jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Minima fix\u00e9s en % du SMIC (55 % \u00e0 100 %) selon l&rsquo;\u00e2ge \u2014 hausse m\u00e9canique<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1f4792f jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. D.6325-14 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-d3d21b4\"><td class=\"jet-table__cell elementor-repeater-item-a365cf5 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1afe08e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Gratification des stagiaires<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1175384 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Minimum l\u00e9gal = 15 % du plafond horaire SS ; certaines CCN expriment le seuil en proportion du SMIC<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-4a8d6cc jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.124-6 C.\u00e9duc.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-cd10802\"><td class=\"jet-table__cell elementor-repeater-item-10a9a66 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-08d16ab jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Salaires minima conventionnels (CCN)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-edf5064 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tous les minima CCN inf\u00e9rieurs au nouveau SMIC sont automatiquement port\u00e9s au SMIC (effet de rattrapage sur les premiers niveaux de grille)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-48616f0 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.2241-11 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-36a3ab2\"><td class=\"jet-table__cell elementor-repeater-item-d938551 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3cafab5 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Minimum garanti (MG)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-c01eb8a jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Le MG est index\u00e9 sur le SMIC (= 1\/200e de l&rsquo;annuel SMIC) \u2014 impacte les avantages en nature nourriture<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-4565d96 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. D.3231-12 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-58b9cb8\"><td class=\"jet-table__cell elementor-repeater-item-1252c3f jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-c62e91e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration des travailleurs handicap\u00e9s en ESAT<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-902125a jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Garantie de r\u00e9mun\u00e9ration minimale index\u00e9e sur le SMIC (5 % \u00e0 20 %)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-52fd7f6 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. R.243-6 CASF<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-2faabf0\"><td class=\"jet-table__cell elementor-repeater-item-95aad66 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9mun\u00e9ration<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-5be5aa0 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Salaires inf\u00e9rieurs au SMIC<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-77f77b8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">La hausse du SMIC \u00e9largit la population de salari\u00e9s potentiellement sous le minimum l\u00e9gal \u2014 risque de redressement URSSAF accru<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-0c87452 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.3231-6 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-48ed092\"><td class=\"jet-table__cell elementor-repeater-item-d16ff03 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9rations patronales<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-ee38373 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9ration LODEOM (DOM)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-634b76e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Bar\u00e8me en % du SMIC ; la hausse d\u00e9place les seuils d&rsquo;entr\u00e9e et de sortie de l&rsquo;exon\u00e9ration renforc\u00e9e<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-f3fa7a8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.752-3-2 CSS<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-16bf7b6\"><td class=\"jet-table__cell elementor-repeater-item-e6b7075 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9rations patronales<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-15f5d88 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9ration ZFU \/ ZRR \/ BER<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7f6229d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Plafond d&rsquo;exon\u00e9ration souvent exprim\u00e9 en multiple du SMIC \u2014 la hausse rel\u00e8ve le seuil de rupture<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-9bbf559 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. 44 octies A et 44 quindecies CGI<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-e15da02\"><td class=\"jet-table__cell elementor-repeater-item-b3b6a90 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9rations patronales<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a9f35b7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9ration contrat d&rsquo;apprentissage<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-13e375d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9ration totale de cotisations salariales et patronales sous 79 % du SMIC (seuil rehauss\u00e9)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-6e1d913 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.6243-2 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-acaaf93\"><td class=\"jet-table__cell elementor-repeater-item-f9be4cb jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9rations patronales<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-ceadc90 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9ration TO-DE (agriculture)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-876ea5b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Seuil d&rsquo;exon\u00e9ration totale fix\u00e9 \u00e0 1,25 SMIC \u2014 la hausse \u00e9largit la plage couverte mais le co\u00fbt augmente<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7c358b8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.741-16 CRPM<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-d5b25fc\"><td class=\"jet-table__cell elementor-repeater-item-6a0b224 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9rations patronales<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3c0de75 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9ration services \u00e0 la personne \/ aide \u00e0 domicile<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-d7ef137 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Taux d&rsquo;exon\u00e9ration d\u00e9gressif jusqu&rsquo;\u00e0 1,6 SMIC \u2014 recalibrage de la d\u00e9gressivit\u00e9<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-462011a jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.241-10 CSS<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-e511da3\"><td class=\"jet-table__cell elementor-repeater-item-daa411d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9glementation sp\u00e9cifique<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-dc535fc jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9ration de cotisations salariales sur heures sup.<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-2c8a2ad jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9ration \u00e0 100 % des cotisations salariales d&rsquo;assurance vieillesse ; la masse salariale SMIC sert de r\u00e9f\u00e9rence de contr\u00f4le<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7c7db38 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.241-17 CSS<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-6ea8e86\"><td class=\"jet-table__cell elementor-repeater-item-32ee9c3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Prestations et aides sociales<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-34e36c1 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Prime d&rsquo;activit\u00e9<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-cf46880 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Montant calcul\u00e9 avec 61 % \u00d7 SMIC net de r\u00e9f\u00e9rence ; la hausse du SMIC modifie le montant de r\u00e9f\u00e9rence et les seuils de d\u00e9gressivit\u00e9<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-07fa431 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.842-3 CSS<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-8065101\"><td class=\"jet-table__cell elementor-repeater-item-548cba3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Prestations et aides sociales<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-11e0f7b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Aide \u00e0 la garde d&rsquo;enfants (CMG)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-695031b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Plafonds de ressources pour le taux major\u00e9 exprim\u00e9s en multiple du SMIC \u2014 la hausse rel\u00e8ve les seuils<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-2af593e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. D.531-19 CSS<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-610c100\"><td class=\"jet-table__cell elementor-repeater-item-1b1474d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Prestations et aides sociales<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-703b48c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Allocation de solidarit\u00e9 sp\u00e9cifique (ASS)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-ed48bc2 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Non index\u00e9e sur le SMIC mais les r\u00e8gles de cumul avec revenu d&rsquo;activit\u00e9 utilisent des seuils proches du SMIC<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-d39e045 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. R.5423-2 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-8c394ff\"><td class=\"jet-table__cell elementor-repeater-item-297cc67 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">\u00c9pargne salariale et PPV<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-638bcb0 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Prime de partage de la valeur (PPV) \u2014 exon\u00e9ration sociale<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-fd72347 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Exon\u00e9ration totale de cotisations si r\u00e9mun\u00e9ration < 3 SMIC annuels ; la hausse \u00e9largit la population exon\u00e9r\u00e9e (seuil = 3 \u00d7 SMIC \u00d7 1 820 h)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1d62307 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. 1 L. n\u00b02022-1158 ; BOSS PPV<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-f9e7ed8\"><td class=\"jet-table__cell elementor-repeater-item-5b5a667 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">\u00c9pargne salariale et PPV<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-d567c27 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Participation aux b\u00e9n\u00e9fices (r\u00e9serve sp\u00e9ciale)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-ef906fa jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">La hausse du SMIC augmente la masse salariale, ce qui diminue la r\u00e9serve sp\u00e9ciale de participation (RSP = \u00bd \u00d7 [B \u2212 5%C] \u00d7 S\/VA)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-604fcdf jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.3324-1 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-e2d110d\"><td class=\"jet-table__cell elementor-repeater-item-957d335 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Fiscalit\u00e9 des entreprises<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-48f4812 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Taxe sur les salaires (abattement et bar\u00e8me)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-f7842bb jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Les tranches du bar\u00e8me (4,25 % \/ 8,50 % \/ 13,60 %) ne sont pas index\u00e9es sur le SMIC, mais la hausse de la masse salariale brute augmente l&rsquo;assiette taxable<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-9457d71 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. 231 CGI<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-ba9d309\"><td class=\"jet-table__cell elementor-repeater-item-3a1c9eb jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Contrats aid\u00e9s et insertion<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-11e7aad jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Contrat PEC (parcours emploi comp\u00e9tences)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-da447b8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Aide de l&rsquo;\u00c9tat calcul\u00e9e en % du SMIC horaire brut \u2014 montant de l&rsquo;aide rehauss\u00e9 automatiquement<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7cc63fc jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.5134-20 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-bd07112\"><td class=\"jet-table__cell elementor-repeater-item-d4ce014 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Contrats aid\u00e9s et insertion<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-8400e40 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">IAE \u2014 aide au poste<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-051410c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Aide modul\u00e9e avec des valeurs de r\u00e9f\u00e9rence SMIC selon le type de structure (EI, AI, ETTI) \u2014 hausse impacte le calcul de la modulation<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-b87c118 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.5132-2 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-ad0e822\"><td class=\"jet-table__cell elementor-repeater-item-b549a87 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Contrats aid\u00e9s et insertion<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a8e5bb7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Contrat d&rsquo;engagement jeune (CEJ)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-ad9b557 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e8gles de cumul avec revenu d&rsquo;activit\u00e9 utilisent le SMIC comme seuil de basculement de l&rsquo;allocation<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-33c79a4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.5131-6 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-c13a58e\"><td class=\"jet-table__cell elementor-repeater-item-8391a06 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Droit du travail<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-355fa94 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Saisie sur salaire (fractions saisissables)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-74c08b3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Les seuils sont calcul\u00e9s en multiple du RSA \u2014 la revalorisation du RSA suit indirectement celle du SMIC<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-6245b9c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. R.3252-2 C.trav.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-37491db\"><td class=\"jet-table__cell elementor-repeater-item-85ff305 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Protection sociale compl\u00e9mentaire<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7299aa5 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Pr\u00e9voyance collective \u2014 garantie maintien de salaire<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-b2f45e3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Certaines CCN expriment les garanties en % du salaire ou fixent des planchers en multiple du SMIC \u2014 hausse rehausse ces planchers<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a436d9c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">CCN applicables<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-f3214d4\"><td class=\"jet-table__cell elementor-repeater-item-3ab5edb jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Protection sociale compl\u00e9mentaire<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-d03cdb7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Portabilit\u00e9 sant\u00e9\/pr\u00e9voyance<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1977529 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Le revenu de r\u00e9f\u00e9rence (= dernier salaire dont SMIC) peut servir \u00e0 certains calculs de franchise dans les contrats pr\u00e9voyance<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-2526a94 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.911-8 CSS<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-1fbc57e\"><td class=\"jet-table__cell elementor-repeater-item-dd56d01 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9glementation sp\u00e9cifique<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-9a2a5c7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Avantages en nature nourriture (valeur forfaitaire)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-94474a9 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Valeur forfaitaire repas = 50 % du minimum garanti (index\u00e9 sur le SMIC) \u2014 hausse du SMIC augmente la valeur d\u00e9clar\u00e9e<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3df8af0 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Arr\u00eat\u00e9 du 10\/12\/2002 ; BOSS AEN<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-efea831\"><td class=\"jet-table__cell elementor-repeater-item-475925c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9glementation sp\u00e9cifique<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-37aad08 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Indemnit\u00e9 d&rsquo;activit\u00e9 partielle vers\u00e9e au salari\u00e9<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-26187c8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Plancher = taux horaire net du SMIC \u2014 la hausse du SMIC rel\u00e8ve ce plancher l\u00e9gal<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-329c492 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Art. L.5122-1 et D.5122-13 C.trav.<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af4b892 elementor-widget elementor-widget-heading\" data-id=\"af4b892\" 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\">RGDU : le point de vigilance pour les services paie<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-410f5e4 e-con-full e-flex e-con e-child\" data-id=\"410f5e4\" 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-68e1167 elementor-widget elementor-widget-heading\" data-id=\"68e1167\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Point de vigilance<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97b0641 elementor-widget elementor-widget-heading\" data-id=\"97b0641\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">RGDU : le point de vigilance pour les services paie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cea7a6 elementor-widget elementor-widget-text-editor\" data-id=\"8cea7a6\" 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 class=\"card\"><p><span data-teams=\"true\">Le ministre David Amiel a annonc\u00e9 que la revalorisation du SMIC ne sera pas r\u00e9percut\u00e9e dans le calcul du coefficient de la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique (RGDU).<br \/><\/span><\/p><p><span data-teams=\"true\">En pratique, le param\u00e8tre SMIC utilis\u00e9 au num\u00e9rateur de la formule restera bloqu\u00e9 \u00e0 la valeur du 1er janvier 2026, comme la loi le permet (fourchette fix\u00e9e par L. 241-13). Un d\u00e9cret modificatif de l&rsquo;article D.<br \/>241-7 du CSS est attendu avant le 1er juin 2026.<br \/><\/span><\/p><p><span data-teams=\"true\">Impact employeurs : la RGDU sera moins g\u00e9n\u00e9reuse pour les salaires proches du SMIC, puisque le point d&rsquo;annulation du coefficient ne \u00ab montera \u00bb pas avec le SMIC. \u00c0 surveiller si le d\u00e9cret apporte d&rsquo;autres<br \/>modifications.\u00a0<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a03627a e-con-full e-flex e-con e-child\" data-id=\"a03627a\" 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-80cbe15 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"80cbe15\" 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 class=\"encart-navy\"><div class=\"note-gold\"><div class=\"encart-navy\"><div class=\"note-gold\"><div class=\"encart-vigilance\"><div class=\"note-gold\"><strong>\u00c0 suivre :<\/strong>\u00a0tant qu&rsquo;il n&rsquo;est pas publi\u00e9, les services paie doivent suivre les communications officielles de l&rsquo;URSSAF et du Bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS), qui font foi pour l&rsquo;application des all\u00e8gements de cotisations.<\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\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-8d0099f e-con-full e-flex e-con e-child\" data-id=\"8d0099f\" 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-cf8da03 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cf8da03\" 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>RGDU, all\u00e8gements, param\u00e9trage : nos experts paie vous accompagnent pour s\u00e9curiser vos bulletins de juin.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c0feb elementor-widget elementor-widget-html\" data-id=\"e9c0feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- Calendly widget -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n\r\n<button onclick=\"Calendly.initPopupWidget({url:'https:\/\/calendly.com\/dguigui\/echanges-pratiques-paie'});return false;\" style=\"display:inline-flex;align-items:center;gap:10px;background:#C8AD7F;color:#232954;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;\">\r\n  Planifier un \u00e9change \u2192\r\n<\/button>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d3339c elementor-widget elementor-widget-heading\" data-id=\"6d3339c\" 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\">Check-list pour les DRH et responsables paie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c61c43 elementor-widget elementor-widget-text-editor\" data-id=\"3c61c43\" 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 s\u00e9curiser la paie de juin 2026, six actions \u00e0 pr\u00e9voir :<\/p><ol class=\"checklist\"><li>Mettre \u00e0 jour le param\u00e9trage : taux horaire SMIC \u00e0 12,31 \u20ac \u00e0 partir du 1er juin 2026.<\/li><li>Identifier les salari\u00e9s au SMIC ou r\u00e9mun\u00e9r\u00e9s sur des minima conventionnels index\u00e9s sur le SMIC.<\/li><li>Recalculer les contrats \u00e0 temps partiel dont la r\u00e9mun\u00e9ration s&rsquo;aligne sur le SMIC horaire.<\/li><li>R\u00e9viser les grilles d&rsquo;alternance : apprentis, contrats de professionnalisation, jeunes travailleurs.<\/li><li>V\u00e9rifier les grilles de salaires conventionnelles : certains minima de branche peuvent passer sous le SMIC et doivent \u00eatre relev\u00e9s.<\/li><li>Geler le param\u00e8tre SMIC dans la formule RGDU et suivre la parution du d\u00e9cret d&rsquo;applicaiton validant cette pratique.<\/li><li>Ajuster les seuils d&rsquo;exon\u00e9ration apprentis (50 % du SMIC, d\u00e9sormais 933,51 \u20ac) dans le moteur de paie.<\/li><li>Recalculer les majorations d&rsquo;heures suppl\u00e9mentaires et compl\u00e9mentaires sur la nouvelle base.<\/li><li>Anticiper l&rsquo;impact budg\u00e9taire sur la masse salariale et les contributions associ\u00e9es (versement mobilit\u00e9, CUFPA).<\/li><li>Communiquer aupr\u00e8s des managers sur l&rsquo;impact budg\u00e9taire de la hausse pour les salari\u00e9s concern\u00e9s.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cfc3a1c e-con-full e-flex e-con e-child\" data-id=\"cfc3a1c\" 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-299e51c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"299e51c\" 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>Besoin d&rsquo;un accompagnement sur votre mise en conformit\u00e9 paie avant le 1er juin 2026 ?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2683bf8 elementor-widget elementor-widget-html\" data-id=\"2683bf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- Calendly widget -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n\r\n<button onclick=\"Calendly.initPopupWidget({url:'https:\/\/calendly.com\/dguigui\/echanges-pratiques-paie'});return false;\" style=\"display:inline-flex;align-items:center;gap:10px;background:#C8AD7F;color:#232954;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;\">\r\n  Prendre rendez-vous \u2192\r\n<\/button>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2acbb0e elementor-widget elementor-widget-heading\" data-id=\"2acbb0e\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre9\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes sur le SMIC au 1er juin 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39493fa elementor-widget elementor-widget-n-accordion\" data-id=\"39493fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&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-6000\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6000\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quel est le montant du SMIC au 1er juin 2026 ? <\/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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-6000\" class=\"elementor-element elementor-element-846637c e-con-full e-flex e-con e-child\" data-id=\"846637c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6072fe2 elementor-widget elementor-widget-text-editor\" data-id=\"6072fe2\" 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 class=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\">Le SMIC horaire brut s&rsquo;\u00e9l\u00e8ve \u00e0 12,31 \u20ac au 1er juin 2026, contre 12,02 \u20ac auparavant. Le SMIC mensuel brut atteint 1 867,02 \u20ac sur la base de 35 heures hebdomadaires. Le SMIC net mensuel est estim\u00e9 \u00e0 environ 1 477,93 \u20ac, sous r\u00e9serve du taux de cotisations applicable \u00e0 l&rsquo;entreprise et de la situation individuelle du salari\u00e9.<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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-6001\" 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-6001\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Pourquoi le SMIC augmente-t-il en juin 2026 ? <\/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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-6001\" class=\"elementor-element elementor-element-5f5d987 e-con-full e-flex e-con e-child\" data-id=\"5f5d987\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524174d elementor-widget elementor-widget-text-editor\" data-id=\"524174d\" 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 class=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\">La hausse r\u00e9sulte d&rsquo;une revalorisation automatique pr\u00e9vue par le Code du travail. Lorsque l&rsquo;indice des prix \u00e0 la consommation des m\u00e9nages du premier quintile augmente d&rsquo;au moins 2 % depuis la pr\u00e9c\u00e9dente revalorisation, le SMIC est relev\u00e9 sans d\u00e9cision politique. L&rsquo;INSEE a constat\u00e9 une hausse de 2,2 % le 13 mai 2026.<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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-6002\" 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-6002\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> De combien augmente le SMIC au 1er juin 2026 ? <\/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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-6002\" class=\"elementor-element elementor-element-88500ce e-con-full e-flex e-con e-child\" data-id=\"88500ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca9a32b elementor-widget elementor-widget-text-editor\" data-id=\"ca9a32b\" 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 class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\">Le SMIC augmente de 2,41 %. Cela repr\u00e9sente +0,29 \u20ac de l&rsquo;heure et +43,99 \u20ac par mois en brut sur la base d&rsquo;un temps plein de 35 heures hebdomadaires. Sur un an de salaire \u00e0 temps plein, la hausse cumul\u00e9e atteint 527,88 \u20ac bruts.<\/div><\/div><\/div><\/div><\/div>\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-6003\" 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-6003\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Faut-il un d\u00e9cret pour appliquer le nouveau SMIC ? <\/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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-6003\" class=\"elementor-element elementor-element-93fa053 e-con-full e-flex e-con e-child\" data-id=\"93fa053\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76e4191 elementor-widget elementor-widget-text-editor\" data-id=\"76e4191\" 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 id=\"vis-container\" class=\"\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\">Oui. La revalorisation est automatique sur le principe, mais un d\u00e9cret en fixe la mise en \u0153uvre formelle et la date d&rsquo;application. Le minist\u00e8re du Travail a confirm\u00e9 la hausse le 13 mai 2026. Le d\u00e9cret pr\u00e9cisant les nouveaux montants est attendu rapidement et doit \u00eatre publi\u00e9 au\u00a0<em>Journal officiel<\/em> avant la paie de juin.<\/div><\/div><\/div><\/div><\/div>\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-6004\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6004\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Le SMIC utilis\u00e9 dans la formule de la RGDU change-t-il aussi ? <\/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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-6004\" class=\"elementor-element elementor-element-51d6d52 e-con-full e-flex e-con e-child\" data-id=\"51d6d52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b137d1 elementor-widget elementor-widget-text-editor\" data-id=\"2b137d1\" 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 id=\"vis-container\" class=\"\"><div class=\"page\"><div class=\"section\"><div class=\"faq-list\"><div class=\"faq-item\"><section class=\"faq\"><div class=\"faq-grid\"><div class=\"faq-item\"><div class=\"faq-a\"><article class=\"article-body\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\">Pas automatiquement. La formule de calcul de la r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique conserve, \u00e0 la date de publication, le param\u00e8tre SMIC fix\u00e9 \u00e0 12,02 \u20ac. Un d\u00e9cret d&rsquo;actualisation distinct est n\u00e9cessaire pour aligner ce param\u00e8tre sur la nouvelle valeur. Les services paie doivent suivre les publications du BOSS et de l&rsquo;URSSAF.<\/div><\/div><\/div><\/div><\/article><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>\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-6005\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6005\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels minima conventionnels sont concern\u00e9s ? <\/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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-6005\" class=\"elementor-element elementor-element-634b392 e-con-full e-flex e-con e-child\" data-id=\"634b392\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32c6925 elementor-widget elementor-widget-text-editor\" data-id=\"32c6925\" 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 id=\"vis-container\" class=\"\"><div class=\"page\"><div class=\"section\"><div class=\"faq-list\"><div class=\"faq-item\"><section class=\"faq\"><div class=\"faq-grid\"><div class=\"faq-item\"><div class=\"faq-a\"><article class=\"article-body\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\">Toute grille de salaires de branche dont le premier coefficient passe sous 12,31 \u20ac de l&rsquo;heure doit \u00eatre r\u00e9ajust\u00e9e. Les branches sont normalement tenues d&rsquo;engager une n\u00e9gociation. En l&rsquo;absence d&rsquo;accord, l&#8217;employeur applique le SMIC en vertu du principe de faveur.<\/div><\/div><\/div><\/div><\/article><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>\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<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quel est le montant du SMIC au 1er juin 2026 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le SMIC horaire brut s&rsquo;\\u00e9l\\u00e8ve \\u00e0 12,31 \\u20ac au 1er juin 2026, contre 12,02 \\u20ac auparavant. Le SMIC mensuel brut atteint 1 867,02 \\u20ac sur la base de 35 heures hebdomadaires. Le SMIC net mensuel est estim\\u00e9 \\u00e0 environ 1 477,93 \\u20ac, sous r\\u00e9serve du taux de cotisations applicable \\u00e0 l&rsquo;entreprise et de la situation individuelle du salari\\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi le SMIC augmente-t-il en juin 2026 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La hausse r\\u00e9sulte d&rsquo;une revalorisation automatique pr\\u00e9vue par le Code du travail. Lorsque l&rsquo;indice des prix \\u00e0 la consommation des m\\u00e9nages du premier quintile augmente d&rsquo;au moins 2 % depuis la pr\\u00e9c\\u00e9dente revalorisation, le SMIC est relev\\u00e9 sans d\\u00e9cision politique. L&rsquo;INSEE a constat\\u00e9 une hausse de 2,2 % le 13 mai 2026.\"}},{\"@type\":\"Question\",\"name\":\"De combien augmente le SMIC au 1er juin 2026 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le SMIC augmente de 2,41 %. Cela repr\\u00e9sente +0,29 \\u20ac de l&rsquo;heure et +43,99 \\u20ac par mois en brut sur la base d&rsquo;un temps plein de 35 heures hebdomadaires. Sur un an de salaire \\u00e0 temps plein, la hausse cumul\\u00e9e atteint 527,88 \\u20ac bruts.\"}},{\"@type\":\"Question\",\"name\":\"Faut-il un d\\u00e9cret pour appliquer le nouveau SMIC ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. La revalorisation est automatique sur le principe, mais un d\\u00e9cret en fixe la mise en \\u0153uvre formelle et la date d&rsquo;application. Le minist\\u00e8re du Travail a confirm\\u00e9 la hausse le 13 mai 2026. Le d\\u00e9cret pr\\u00e9cisant les nouveaux montants est attendu rapidement et doit \\u00eatre publi\\u00e9 au\\u00a0Journal officiel avant la paie de juin.\"}},{\"@type\":\"Question\",\"name\":\"Le SMIC utilis\\u00e9 dans la formule de la RGDU change-t-il aussi ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas automatiquement. La formule de calcul de la r\\u00e9duction g\\u00e9n\\u00e9rale d\\u00e9gressive unique conserve, \\u00e0 la date de publication, le param\\u00e8tre SMIC fix\\u00e9 \\u00e0 12,02 \\u20ac. Un d\\u00e9cret d&rsquo;actualisation distinct est n\\u00e9cessaire pour aligner ce param\\u00e8tre sur la nouvelle valeur. Les services paie doivent suivre les publications du BOSS et de l&rsquo;URSSAF.\"}},{\"@type\":\"Question\",\"name\":\"Quels minima conventionnels sont concern\\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Toute grille de salaires de branche dont le premier coefficient passe sous 12,31 \\u20ac de l&rsquo;heure doit \\u00eatre r\\u00e9ajust\\u00e9e. Les branches sont normalement tenues d&rsquo;engager une n\\u00e9gociation. En l&rsquo;absence d&rsquo;accord, l&#8217;employeur applique le SMIC en vertu du principe de faveur.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c5ae10 elementor-widget elementor-widget-heading\" data-id=\"4c5ae10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre10\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">En r\u00e9sum\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-01fcddc e-con-full e-flex e-con e-child\" data-id=\"01fcddc\" 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-6ae955e elementor-widget elementor-widget-heading\" data-id=\"6ae955e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Trois points \u00e0 retenir pour la paie de juin 2026 :<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91d8507 elementor-widget elementor-widget-text-editor\" data-id=\"91d8507\" 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 class=\"card\"><ol><li>Le SMIC horaire brut passe \u00e0 12,31 \u20ac au 1er juin 2026, soit une hausse de 2,41 % d\u00e9clench\u00e9e par l&rsquo;INSEE.<\/li><li>Le SMIC mensuel brut atteint 1 867,02 \u20ac pour 35 heures.<\/li><li>Le param\u00e8tre SMIC de la RGDU reste \u00e0 12,02 \u20ac.<\/li><\/ol><p>Cette revalorisation est une m\u00e9canique simple sur le papier, plus d\u00e9licate \u00e0 l&rsquo;ex\u00e9cution. Les services paie ont jusqu&rsquo;\u00e0 fin mai pour ajuster leurs param\u00e9trages.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e28bb47 e-con-full e-flex e-con e-child\" data-id=\"e28bb47\" 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-2c3f9a8 elementor-widget elementor-widget-heading\" data-id=\"2c3f9a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">30 indicateurs impact\u00e9s par la hausse du SMIC \u2014 visualisez l'effet domino<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3287b2c elementor-widget elementor-widget-text-editor\" data-id=\"3287b2c\" 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>R\u00e9mun\u00e9ration, exon\u00e9rations patronales, \u00e9pargne salariale, contrats aid\u00e9s, protection sociale&#8230; Notre infographie r\u00e9capitule l&rsquo;ensemble des impacts de la revalorisation du 1er juin 2026, domaine par domaine, avec les r\u00e9f\u00e9rences l\u00e9gales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0b2a5e elementor-align-left elementor-widget elementor-widget-button\" data-id=\"b0b2a5e\" 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\/2026-05-20\/36k9k\/1052283\/1779277002vb0ZpHFR\/Infographie_Impact_de_la_hausse_du_SMIC_au_1er_juin_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\u00e9couvrir l'infographie<\/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>\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> L'essentiel<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Pourquoi cette revalorisation ?<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Le seuil des 2 % franchi<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Confirmation du minist\u00e8re du Travail<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Nouveaux montants du SMIC<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Indicateurs impact\u00e9s par la hausse<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> RGDU : point de vigilance paie<\/a><\/li>\r\n        <li><a href=\"#Titre8\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> Check-list DRH et responsables paie<\/a><\/li>\r\n        <li><a href=\"#Titre9\" class=\"toc-link\"><span class=\"toc-number\">09.<\/span> Questions fr\u00e9quentes (FAQ)<\/a><\/li>\r\n        <li><a href=\"#Titre10\" class=\"toc-link\"><span class=\"toc-number\">10.<\/span> En r\u00e9sum\u00e9<\/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-c989b41 e-flex e-con-boxed e-con e-parent\" data-id=\"c989b41\" 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-1ff6715 elementor-widget elementor-widget-heading\" data-id=\"1ff6715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Passez \u00e0 l'action<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-509d0df elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"509d0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Accompagner la strat\u00e9gie et les enjeux RH de la performance \u00e9conomique vers la performance sociale\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef61474 elementor-widget elementor-widget-text-editor\" data-id=\"ef61474\" 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 id=\"vis-container\" class=\"\"><p>Nos experts vous accompagnent sur l&rsquo;ensemble de vos enjeux paie, charges sociales et risques professionnels.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e25bec3 e-con-full e-flex e-con e-child\" data-id=\"e25bec3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e6b7a6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6e6b7a6\" 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:\/\/group-gac.com\/ressources-humaines\/\" target=\"_blank\">\n\t\t\t\t\t\t<span 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2026: new amounts, INSEE mechanism and RGDU point of attention for payroll departments.<\/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":"SMIC au 1er juin 2026 : revalorisation automatique de 2,41 %","_seopress_titles_desc":"Hausse de 2,41 % du SMIC au 1er juin 2026 : nouveaux montants, m\u00e9canisme INSEE et point d'attention RGDU pour les services paie.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"SMIC au 1er juin 2026 : revalorisation automatique de 2,41 %","_seopress_social_fb_desc":"Hausse de 2,41 % du SMIC au 1er juin 2026 : 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