{"id":483082,"date":"2026-07-16T11:38:22","date_gmt":"2026-07-16T09:38:22","guid":{"rendered":"https:\/\/group-gac.com\/?p=483082"},"modified":"2026-07-16T12:15:13","modified_gmt":"2026-07-16T10:15:13","slug":"dossier-special-paie-cotisations-sociales-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/dossier-special-paie-cotisations-sociales-2026\/","title":{"rendered":"Dossier sp\u00e9cial paie et cotisations sociales : le bilan du 1er semestre 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"483082\" class=\"elementor elementor-483082\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-995ccbe e-con-full e-flex e-con e-parent\" data-id=\"995ccbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a77231 elementor-widget elementor-widget-heading\" data-id=\"1a77231\" 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\">Au sommaire<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2604cd e-con-full e-flex e-con e-child\" data-id=\"b2604cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cd21641 e-con-full e-flex e-con e-child\" data-id=\"cd21641\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a6b717d e-con-full e-flex e-con e-child\" data-id=\"a6b717d\" 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-9c1d3bb elementor-widget elementor-widget-text-editor\" data-id=\"9c1d3bb\" 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=\"ch-num\">01<\/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-66b39e6 e-con-full e-flex e-con e-child\" data-id=\"66b39e6\" 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-671d85f elementor-widget elementor-widget-text-editor\" data-id=\"671d85f\" 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=\"chapitre\"><div class=\"ch-body\"><div class=\"sommaire-item\"><div class=\"sommaire-text\">Le calendrier des \u00e9ch\u00e9ances cl\u00e9s, de janvier 2026 \u00e0 2027, en une page.<\/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-6cd7d32 e-con-full e-flex e-con e-child\" data-id=\"6cd7d32\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8de74b2 e-con-full e-flex e-con e-child\" data-id=\"8de74b2\" 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-f19f625 elementor-widget elementor-widget-text-editor\" data-id=\"f19f625\" 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=\"ch-num\">02<\/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-61cf79c e-con-full e-flex e-con e-child\" data-id=\"61cf79c\" 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-a480831 elementor-widget elementor-widget-text-editor\" data-id=\"a480831\" 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=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"sommaire-item\"><div class=\"sommaire-text\">Les param\u00e8tres 2026 : plafond de s\u00e9curit\u00e9 sociale, double revalorisation du SMIC et gel du SMIC de r\u00e9f\u00e9rence pour la RGDU.<\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-327c00a elementor-align-left elementor-widget elementor-widget-button\" data-id=\"327c00a\" 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\/paie-valeurs-variables-2026\/\" 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\">Voir l'infographie : les impacts de la hausse du SMIC \u2192<\/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-f84efd0 e-con-full e-flex e-con e-child\" data-id=\"f84efd0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bebe3bb e-con-full e-flex e-con e-child\" data-id=\"bebe3bb\" 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-fd4b9a8 elementor-widget elementor-widget-text-editor\" data-id=\"fd4b9a8\" 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=\"ch-num\">03<\/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-748ea18 e-con-full e-flex e-con e-child\" data-id=\"748ea18\" 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-44799a5 elementor-widget elementor-widget-text-editor\" data-id=\"44799a5\" 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=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"sommaire-item\"><div class=\"sommaire-text\">Le cong\u00e9 suppl\u00e9mentaire de naissance : b\u00e9n\u00e9ficiaires, d\u00e9lais, indemnisation, d\u00e9claration transitoire via net-entreprises et trois questions\/r\u00e9ponses op\u00e9rationnelles (d\u00e9calage de paie, mutuelle, cong\u00e9s pay\u00e9s).<\/div><\/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<\/div>\n\t\t<div class=\"elementor-element elementor-element-b12c726 e-con-full e-flex e-con e-child\" data-id=\"b12c726\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-07c2b2e e-con-full e-flex e-con e-child\" data-id=\"07c2b2e\" 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-5e75e20 elementor-widget elementor-widget-text-editor\" data-id=\"5e75e20\" 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=\"ch-num\">04<\/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-8170663 e-con-full e-flex e-con e-child\" data-id=\"8170663\" 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-f829fa5 elementor-widget elementor-widget-text-editor\" data-id=\"f829fa5\" 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=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"sommaire-item\"><div class=\"sommaire-text\">Heures suppl\u00e9mentaires, ruptures conventionnelles, seniors<\/div><\/div><\/div><\/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<\/div>\n\t\t<div class=\"elementor-element elementor-element-a931f96 e-con-full e-flex e-con e-child\" data-id=\"a931f96\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9561f62 e-con-full e-flex e-con e-child\" data-id=\"9561f62\" 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-78905c9 elementor-widget elementor-widget-text-editor\" data-id=\"78905c9\" 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=\"ch-num\">05<\/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-cc69c24 e-con-full e-flex e-con e-child\" data-id=\"cc69c24\" 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-debdaf2 elementor-widget elementor-widget-text-editor\" data-id=\"debdaf2\" 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=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"sommaire-item\"><div class=\"sommaire-text\">RGDU : les param\u00e8tres de la formule, l&rsquo;impact r\u00e9el du basculement et l&rsquo;\u00e9ch\u00e9ance 2027 sur les minima conventionnels inf\u00e9rieurs au SMIC.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ca56b2 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"3ca56b2\" 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\/rgcp-rgdu-2026-reformes-cotisations-patronales\/\" 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\">Consulter l'infographie RGDU \u2192<\/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-29a4ecf e-con-full e-flex e-con e-child\" data-id=\"29a4ecf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4858827 e-con-full e-flex e-con e-child\" data-id=\"4858827\" 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-24f0021 elementor-widget elementor-widget-text-editor\" data-id=\"24f0021\" 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=\"ch-num\">06<\/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-e01b8de e-con-full e-flex e-con e-child\" data-id=\"e01b8de\" 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-fe71877 elementor-widget elementor-widget-text-editor\" data-id=\"fe71877\" 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=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"sommaire-item\"><div class=\"sommaire-text\">Transparence salariale : ce que pr\u00e9voit le projet de loi, par palier d&rsquo;effectif, et le chantier de la classification des emplois.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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<\/div>\n\t\t<div class=\"elementor-element elementor-element-7326e2c e-con-full e-flex e-con e-child\" data-id=\"7326e2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bea338f e-con-full e-flex e-con e-child\" data-id=\"bea338f\" 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-df3b4ad elementor-widget elementor-widget-text-editor\" data-id=\"df3b4ad\" 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=\"ch-num\">07<\/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-9de6ebd e-con-full e-flex e-con e-child\" data-id=\"9de6ebd\" 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-99b9750 elementor-widget elementor-widget-text-editor\" data-id=\"99b9750\" 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=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"sommaire-item\"><div class=\"sommaire-text\"><div class=\"sommaire-item\"><div class=\"sommaire-text\">DSN de substitution : la routine de fiabilisation CRM 120 \/ 124 \/ 132, avec les deux anomalies substituables actuelles.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbb15df e-con-full e-flex e-con e-child\" data-id=\"fbb15df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-124da9d e-con-full e-flex e-con e-child\" data-id=\"124da9d\" 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-e5a1b29 elementor-widget elementor-widget-text-editor\" data-id=\"e5a1b29\" 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=\"ch-num\">08<\/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-f36a3e4 e-con-full e-flex e-con e-child\" data-id=\"f36a3e4\" 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-fc5053b elementor-widget elementor-widget-text-editor\" data-id=\"fc5053b\" 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=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"chapitres\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"sommaire-item\"><div class=\"sommaire-text\"><section id=\"sommaire\" class=\"sommaire-bg\"><div class=\"sommaire-list\"><div class=\"sommaire-item\"><div class=\"sommaire-text\">Fait g\u00e9n\u00e9rateur : le principe du rattachement \u00e0 la p\u00e9riode d&#8217;emploi, les \u00e9l\u00e9ments concern\u00e9s, les trois exceptions \u00e0 conna\u00eetre.<\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-345dc53 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"345dc53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d3c849 elementor-widget elementor-widget-heading\" data-id=\"3d3c849\" 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\">Pourquoi t\u00e9l\u00e9charger ce dossier<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ad5639 e-con-full e-flex e-con e-child\" data-id=\"2ad5639\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4259506 e-grid e-con-full e-con e-child\" data-id=\"4259506\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4b0585b e-con-full e-flex e-con e-child\" data-id=\"4b0585b\" 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-3f0c967 elementor-widget elementor-widget-text-editor\" data-id=\"3f0c967\" 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=\"pourquoi-card\"><p>Un document de r\u00e9f\u00e9rence pour s\u00e9curiser vos paies du second semestre 2026 et pr\u00e9parer les chantiers 2027.<\/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-4fc6fd1 e-con-full e-flex e-con e-child\" data-id=\"4fc6fd1\" 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-c8b68b1 elementor-widget elementor-widget-text-editor\" data-id=\"c8b68b1\" 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=\"pourquoi-card\"><section id=\"pourquoi\"><div class=\"pourquoi-grid\"><div class=\"pourquoi-card\"><p>Les questions pos\u00e9es par vos pairs lors du webinar, <strong><a href=\"https:\/\/group-gac.com\/webinar-actualites-paie-cotisations-sociales-2026\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\">actualit\u00e9s paie et cotisations sociales : ce qu\u2019il faut ma\u00eetriser \u00e0 mi-ann\u00e9e<\/span><\/a><\/strong><br \/>y trouvent des r\u00e9ponses argument\u00e9es.<\/p><\/div><\/div><\/section><section id=\"telecharger\" class=\"form-section\"><\/section><\/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-5552547 e-con-full e-flex e-con e-child\" data-id=\"5552547\" 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-6702351 elementor-widget elementor-widget-heading\" data-id=\"6702351\" 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\">Le bilan complet du 1er semestre 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0490fe1 elementor-widget elementor-widget-text-editor\" data-id=\"0490fe1\" 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 class=\"download-check-item\">Ce dossier de 16 pages restitue l&rsquo;int\u00e9gralit\u00e9 des actualit\u00e9s pr\u00e9sent\u00e9es lors de notre webinar du 7 juillet 2026<\/li><li class=\"download-check-item\">Enrichies des r\u00e9ponses apport\u00e9es aux questions des participants<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-865e04e elementor-widget elementor-widget-html\" data-id=\"865e04e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button 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data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-128357a e-con-full e-flex e-con e-child\" data-id=\"128357a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4af7795 elementor-widget elementor-widget-heading\" data-id=\"4af7795\" 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\">Besoin d'un accompagnement personnalis\u00e9 ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5547325 elementor-widget elementor-widget-text-editor\" data-id=\"5547325\" 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>Nos experts en paie et charges sociales vous aident \u00e0 s\u00e9curiser vos obligations et \u00e0 anticiper les \u00e9ch\u00e9ances 2027.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5deb3f e-con-full e-flex e-con e-child\" data-id=\"e5deb3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8aaa86c elementor-align-left elementor-widget elementor-widget-button\" data-id=\"8aaa86c\" 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\/nous-contacter\/\" 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\">Prendre rendez-vous avec nos experts<\/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-e7f7d7d elementor-align-left elementor-widget elementor-widget-button\" data-id=\"e7f7d7d\" 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\/service\/audit-des-charges-sociales\/\" 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 notre offre<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-876b71c e-flex e-con-boxed e-con e-parent\" data-id=\"876b71c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ed0846 elementor-widget elementor-widget-html\" data-id=\"6ed0846\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"modal-telechargement\" style=\"display:none;position:fixed;inset:0;z-index:9999;background:rgba(26,28,46,0.72);backdrop-filter:blur(6px);align-items:center;justify-content:center;padding:20px;\">\r\n  <div style=\"background:#ffffff;border-radius:18px;width:100%;max-width:640px;overflow:hidden;position:relative;box-shadow:0 32px 80px rgba(0,0,0,0.3);\">\r\n    <!-- Barre top rouge -->\r\n    <div style=\"height:4px;background:linear-gradient(90deg,#C8AD7F,#C8AD7F,transparent);font-size:0;line-height:0;\"><\/div>\r\n    <!-- Header navy -->\r\n    <div style=\"background:#232954;padding:28px 32px 24px;position:relative;\">\r\n      <div style=\"font-size:0.67rem;font-weight:700;letter-spacing:0.14em;text-transform:uppercase;color:#C8AD7F;margin-bottom:8px;\">Dossier sp\u00e9cial<\/div>\r\n      <div style=\"font-family:'Playfair Display',serif;font-size:1.15rem;font-weight:700;color:#ffffff;line-height:1.35;\">Paie et cotisations sociales 2026<\/div>\r\n      <button onclick=\"document.getElementById('modal-telechargement').style.display='none';\" style=\"position:absolute;top:18px;right:20px;background:rgba(255,255,255,0.1);border:none;color:#ffffff;width:32px;height:32px;border-radius:50%;cursor:pointer;font-size:1rem;display:flex;align-items:center;justify-content:center;\">\u2715<\/button>\r\n    <\/div>\r\n    <!-- Iframe Pardot -->\r\n    <div>\r\n      <iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-07-16\/3cj6m\" width=\"100%\" height=\"460\" type=\"text\/html\" frameborder=\"0\" allowTransparency=\"true\" style=\"border:0;display:block;\"><\/iframe>\r\n      <script type=\"text\/javascript\">\r\n        (function() {\r\n          var searchParams = new URLSearchParams(window.location.search);\r\n          if (searchParams.toString()) {\r\n            var currentScript = document.currentScript || (function() {\r\n              var scripts = document.getElementsByTagName('script');\r\n 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