{"id":1947,"date":"2026-06-24T19:15:43","date_gmt":"2026-06-24T17:15:43","guid":{"rendered":"https:\/\/leyton.majjane.agency\/fr\/fiscalite-et-performance\/fiscalite-publique-medico-sociale-associative\/taxe-sur-les-salaires\/"},"modified":"2026-08-04T17:47:30","modified_gmt":"2026-08-04T15:47:30","slug":"taxe-sur-les-salaires","status":"publish","type":"page","link":"https:\/\/staging-leyton.majjane.agency\/fr\/fiscalite-et-performance\/fiscalite-publique-medico-sociale-associative\/taxe-sur-les-salaires\/","title":{"rendered":"Taxe sur les salaires"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1947\" class=\"elementor elementor-1947\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-284f5b9e e-grid e-con-boxed e-con e-parent\" data-id=\"284f5b9e\" 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<div class=\"elementor-element elementor-element-6655d1ee e-flex e-con-boxed e-con e-child\" data-id=\"6655d1ee\" 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-3d8b11d7 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"3d8b11d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span>Taxe sur les salaires\n<\/span> : r\u00e9duisez votre charge fiscale<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-779f63f5 elementor-widget-mobile__width-initial elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"779f63f5\" 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>Associations, \u00e9tablissements de sant\u00e9, structures non ou partiellement soumises \u00e0 la TVA : la taxe sur les salaires repose sur un calcul complexe. Une analyse rigoureuse permet d&rsquo;identifier les leviers d&rsquo;all\u00e8gement applicables \u00e0 votre structure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3100f5 elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"a3100f5\" 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=\"\/..\/fr\/contactez-nous\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">R\u00e9duisez votre taxe<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40ba723e e-flex e-con-boxed e-con e-parent\" data-id=\"40ba723e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54f0f6ec elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"54f0f6ec\" 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>Taxe sur les salaires<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f370c27 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"4f370c27\" 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\">Une mission d'optimisation au gain imm\u00e9diat<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e811b5 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2e811b5\" 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 data-rs-index=\"144\" data-index=\"144\"><div tabindex=\"0\" role=\"article\" aria-setsize=\"148\" aria-posinset=\"145\" aria-label=\"Message 145 sur 148\"><div data-test-render-count=\"1\"><div class=\"mb-1 mt-[var(--msg-gap,1.5rem)] group\"><div class=\"flex flex-col items-end gap-1\"><div class=\"group relative inline-flex gap-2 bg-bg-300 rounded-xl pl-2.5 py-[var(--msg-bubble-py,0.625rem)] break-words text-text-100 transition-all max-w-[75ch] flex-col !px-[var(--msg-bubble-px,1rem)] max-w-[85%]\" data-user-message-bubble=\"true\"><div class=\"flex flex-row gap-2 relative\"><div class=\"flex-1\"><div class=\"font-large !font-user-message py-0.5 grid grid-cols-1 gap-2 relative [&amp;_ul]:!space-y-0 [&amp;_ol]:!space-y-0 [&amp;_ul]:pl-8 [&amp;_ol]:pl-8\" data-testid=\"user-message\"><p class=\"font-claude-response-body break-words whitespace-normal\">Calcul\u00e9e sur la base des r\u00e9mun\u00e9rations vers\u00e9es aux salari\u00e9s, la taxe sur les salaires repose sur des m\u00e9canismes complexes : assiette, ratio d&rsquo;assujettissement, taux progressifs. Ce ratio, qui d\u00e9termine la part des r\u00e9mun\u00e9rations soumises \u00e0 la taxe, varie selon la nature des activit\u00e9s de la structure et leur traitement au regard de la TVA.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\">Une erreur dans ce calcul peut entra\u00eener des redressements fiscaux, des int\u00e9r\u00eats de retard ou des surpaiements importants. Et pourtant, <strong>90 % de nos missions se concluent par des remboursements significatifs<\/strong> de la part de l&rsquo;administration fiscale.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\">Vous payez peut-\u00eatre plus que votre d\u00fb.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\"><em>*Leyton est membre du r\u00e9seau pluridisciplinaire <span style=\"text-decoration: underline;\"><a href=\"https:\/\/staging-leyton.majjane.agency\/fr\/reseau-pluridisciplinaire-leyton-legal\/\" target=\"_blank\" rel=\"noopener\">LEYTON LEGAL<\/a><\/span>. Pour l\u2019ensemble de nos missions, Leyton fait intervenir des cabinets d\u2019avocats ind\u00e9pendants pour la r\u00e9alisation des prestations de nature juridique dont certains appartiennent \u00e0 ce r\u00e9seau.<\/em><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d3ca76 e-flex e-con-boxed e-con e-parent\" data-id=\"8d3ca76\" 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-7f6296e0 elementor-widget elementor-widget-text-editor\" data-id=\"7f6296e0\" 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>Notre accompagnement<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a1b97d1 elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"4a1b97d1\" 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 nous confier la gestion de votre taxe sur les salaires ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b13b9e3 elementor-widget-mobile__width-initial elementor-widget elementor-widget-shortcode\" data-id=\"b13b9e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n    <div id=\"gfi-challenges-widget-1947\" class=\"gfi-challenges\">\n                    <div class=\"gfi-ch-panel gfi-ch-panel--active\" data-index=\"0\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">01<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Des remboursements significatifs<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Des remboursements significatifs<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">90 % de nos missions se concluent par des remboursements significatifs de la part de l'administration fiscale. Nos experts et avocats partenaires* identifient les erreurs de calcul sur les ann\u00e9es non prescrites et r\u00e9cup\u00e8rent les trop-vers\u00e9s, sans aucune mobilisation suppl\u00e9mentaire de vos \u00e9quipes internes.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"Pourquoi faire appel \u00e0 Leyton ?\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-1024x683.jpg 1024w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-300x200.jpg 300w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-768x512.jpg 768w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-1536x1024.jpg 1536w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-2048x1365.jpg 2048w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-400x267.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"1\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">02<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Une conformit\u00e9 assur\u00e9e*<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Une conformit\u00e9 assur\u00e9e*<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Ratio d'assujettissement mal calcul\u00e9, assiette erron\u00e9e, taux progressifs mal appliqu\u00e9s : les sources d'erreurs sont nombreuses et les cons\u00e9quences co\u00fbteuses. Nos experts et avocats partenaires* s\u00e9curisent vos d\u00e9clarations pass\u00e9es et futures pour vous pr\u00e9munir de tout risque de redressement fiscal ou d'int\u00e9r\u00eats de retard.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"532\" src=\"https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-rh-1024x681.jpg\" class=\"attachment-large size-large\" alt=\"Pourquoi faire appel \u00e0 Leyton ?\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-rh-1024x681.jpg 1024w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-rh-300x200.jpg 300w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-rh-768x511.jpg 768w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-rh-1536x1022.jpg 1536w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-rh-2048x1363.jpg 2048w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-rh-400x266.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"2\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">03<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Une double expertise reconnue<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Une double expertise reconnue<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Chaque mission est r\u00e9alis\u00e9e conjointement par nos consultants et nos avocats partenaires membres du r\u00e9seau pluridisciplinaire LEYTON LEGAL*. Cette double expertise fiscale et juridique garantit une analyse approfondie de votre situation et une mise en \u0153uvre s\u00e9curis\u00e9e de chaque levier d'optimisation identifi\u00e9.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-2-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"Pourquoi faire appel \u00e0 Leyton ?\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-2-1024x683.jpg 1024w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-2-300x200.jpg 300w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-2-768x512.jpg 768w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-2-1536x1024.jpg 1536w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-2-2048x1365.jpg 2048w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-payroll-2-400x267.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"3\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">04<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Z\u00e9ro charge pour vos \u00e9quipes<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Z\u00e9ro charge pour vos \u00e9quipes<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">De la collecte des donn\u00e9es jusqu'\u00e0 l'obtention des remboursements, nos experts prennent en charge l'int\u00e9gralit\u00e9 des \u00e9changes avec l'administration fiscale. Vos \u00e9quipes restent concentr\u00e9es sur leur c\u0153ur de m\u00e9tier, sans aucune mobilisation suppl\u00e9mentaire tout au long de la mission.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-team-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"Pourquoi faire appel \u00e0 Leyton ?\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-team-1024x683.jpg 1024w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-team-300x200.jpg 300w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-team-768x512.jpg 768w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-team-1536x1024.jpg 1536w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-team-2048x1365.jpg 2048w, https:\/\/staging-leyton.majjane.agency\/wp-content\/blogs.dir\/2\/files\/2026\/07\/leyton-team-400x267.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n    <style>\n        .gfi-challenges {\n            width: 100%;\n            display: flex;\n            gap: 16px;\n            align-items: stretch;\n            min-height: 520px;\n            font-family: 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel {\n            position: relative;\n            display: flex;\n            flex: 0 0 99px;\n            gap: 0px;\n            overflow: hidden;\n            cursor: pointer;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1), gap 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-panel--active {\n            flex: 1 1 0;\n            gap: 16px;\n            cursor: default;\n        }\n\n        .gfi-ch-panel__sidebar {\n            flex: 0 0 99px;\n            width: 99px;\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: rgba(29, 67, 92, 1);\n            display: flex;\n            flex-direction: column;\n            align-items: center;\n            justify-content: space-between;\n            padding: 22px 26px 23px 27px;\n            color: #fff;\n            transition: background 0.6s ease, color 0.6s ease;\n            user-select: none;\n            height: calc(100% - 3px);\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__sidebar {\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: linear-gradient(180deg, #F3F4F6 0%, #CDD5DC 100%);\n            color: #0d2b4e;\n        }\n\n        .gfi-ch-panel__number {\n            font: 600 30px\/1 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel__line {\n            flex: 1;\n            width: 1px;\n            background: rgba(255, 255, 255, 0.5);\n            margin: 24px 0;\n            transition: background 0.6s ease;\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__line {\n            background: #012D48;\n        }\n\n        .gfi-ch-panel__label {\n            font: 500 18px\/1 'Montserrat', sans-serif;\n            writing-mode: vertical-rl;\n            transform: rotate(180deg);\n            letter-spacing: 0.5px;\n            white-space: nowrap;\n        }\n\n        .gfi-ch-panel__content-wrapper {\n            flex: 0 0 0px;\n            min-width: 0;\n            background: transparent;\n            border-radius: 24px;\n            overflow: hidden;\n            \/* No opacity fade \u2014 it read as a blink\/zoom. The wrapper's width\n               (flex) animating with overflow:hidden does the reveal. *\/\n            opacity: 1;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__content-wrapper {\n            flex: 1 1 0;\n            opacity: 1;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-content {\n            width: 100%;\n            min-width: 570px;\n            height: 100%;\n            display: flex;\n            flex-direction: column;\n            justify-content: space-between;\n            padding: 8px 24px 24px 24px;\n            gap: 16px;\n\n        }\n\n        .gfi-ch-content__top {\n            display: flex;\n            align-items: flex-start;\n            gap: 24px;\n        }\n\n        .gfi-ch-content__num {\n            font: 700 48px\/0.85 'Montserrat', sans-serif;\n            color: #0d2b4e;\n        }\n\n        .gfi-ch-content__title {\n            font: 600 30px\/1.2 'Montserrat', sans-serif;\n            color: #0d2b4e;\n            margin: 0 0 12px;\n        }\n\n        .gfi-ch-content__description {\n            font: 400 14px\/1.6 'Montserrat', sans-serif;\n            color: #64707d;\n            \/* max-width: 500px; *\/\n        }\n\n        .gfi-ch-content__description p {\n            margin: 0 0 12px;\n        }\n\n        .gfi-ch-content__description p:last-child {\n            margin: 0;\n        }\n\n        .gfi-ch-panel__content-wrapper .gfi-btn {\n            margin-top: 1rem;\n        }\n\n\n\n        .gfi-ch-panel__content-wrapper .gfi-btn span {\n            color: #0d2b4e;\n            font-weight: 600;\n            font-size: 13px;\n            text-decoration: none;\n        }\n\n        .gfi-ch-panel__content-wrapper .gfi-btn a {\n            display: flex;\n            align-items: center;\n            gap: 10px;\n        }\n\n        \/* .gfi-ch-panel__content-wrapper .elementor-button-icon {\n            position: absolute;\n            right: 8px;\n            top: 50%;\n            transform: translateY(-50%);\n            width: 28px;\n            height: 28px;\n            background: #0d2b4e;\n            border-radius: 50%;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n        }\n\n        .gfi-ch-panel__content-wrapper .elementor-button-icon svg {\n            width: 12px;\n            fill: #fff;\n        } *\/\n\n        .gfi-ch-content__image {\n            width: 100%;\n            overflow: visible !important;\n            background: none !important;\n        }\n\n        .gfi-ch-content__image img {\n            width: 100%;\n            height: 282px;\n            object-fit: cover;\n            display: block;\n            border-radius: 15px;\n            box-shadow: 0 8px 14px 0px rgba(0, 0, 0, 0.20);\n        }\n\n        @media (max-width: 900px) {\n            .gfi-challenges {\n                flex-direction: column;\n                min-height: auto;\n            }\n\n            .gfi-ch-panel {\n                flex: 0 0 auto;\n                flex-direction: column;\n                \/* Leaves a gap above the header when it scrolls to the top.\n                   Increase this if your site has a sticky\/fixed header. *\/\n                scroll-margin-top: 16px;\n            }\n\n            .gfi-ch-panel__sidebar {\n                width: 100%;\n                flex: 0 0 70px;\n                flex-direction: row;\n                padding: 0 20px;\n                border-radius: 15px;\n                justify-content: flex-start;\n                gap: 1rem;\n            }\n\n            .gfi-ch-panel--active .gfi-ch-panel__sidebar {\n                background: linear-gradient(270deg, #F3F4F6 0%, #CDD5DC 100%);\n            }\n\n            .gfi-ch-panel__number {\n                display: none;\n            }\n\n            .gfi-ch-content__num {\n                display: none;\n            }\n\n            .gfi-ch-panel__line {\n                height: 1px;\n                order: 1;\n                margin: 0 0;\n                flex-grow: 1;\n            }\n\n            .gfi-ch-panel__label {\n                writing-mode: horizontal-tb;\n                transform: none;\n                \/* color: red; *\/\n                text-wrap: wrap;\n            }\n\n            .gfi-ch-panel__content-wrapper {\n                flex: 0 0 auto;\n                max-height: 0;\n                \/* Always fully opaque on mobile \u2014 no fade, so no \"blink\".\n                   (Overrides the desktop fade-in defined further up.) *\/\n                opacity: 1;\n                overflow: hidden;\n                \/* easeInOutCubic \u2014 kept in sync with the JS scroll animation\n                   (same duration + curve) so the open and the upward scroll\n                   move in lockstep. *\/\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-panel--active .gfi-ch-panel__content-wrapper {\n                \/* Fallback height if JS hasn't run yet; JS sets the exact\n                   pixel height on interaction for a steady, even slide. *\/\n                max-height: 1000px;\n                flex: 0 0 auto;\n                opacity: 1;\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-content {\n                min-width: 0;\n                padding: 1rem .5rem;\n            }\n\n            \/* Put the image on its own GPU layer so revealing it as the panel\n               opens is a cheap compositor clip instead of a per-frame repaint\n               of the (downscaled) photo \u2014 keeps the open buttery on mobile. *\/\n            .gfi-ch-content__image img {\n                transform: translateZ(0);\n                backface-visibility: hidden;\n            }\n        }\n\n        @media (max-width: 768px) {\n            .gfi-ch-content__image img {\n                box-shadow: 0 4px 10px 0px rgba(0, 0, 0, 0.10) !important;\n            }\n        }\n    <\/style>\n\n    <script>\n        (function() {\n            'use strict';\n            var widget = document.getElementById('gfi-challenges-widget-1947');\n            if (!widget || widget.dataset.bound) return;\n            widget.dataset.bound = '1';\n\n            \/\/ Shared timing for the mobile open: the content slide and the\n            \/\/ upward scroll run for the SAME duration with the SAME easing so\n            \/\/ they move in lockstep (mismatched durations\/curves read as jank).\n            \/\/ easeOutCubic = snappy immediate start + gentle settle; an\n            \/\/ ease-IN-out felt slow because nothing visibly moves for the first\n            \/\/ ~100ms after the tap.\n            var MOBILE_OPEN_MS = 420;\n\n            function easeOutCubic(t) {\n                return 1 - Math.pow(1 - t, 3);\n            }\n            var scrollAnim = null; \/\/ id of the in-flight scroll rAF, so we can cancel it\n\n            var MOBILE = '(max-width: 900px)';\n\n            function isMobile() {\n                return window.matchMedia(MOBILE).matches;\n            }\n\n            function wrapperOf(panel) {\n                return panel.querySelector('.gfi-ch-panel__content-wrapper');\n            }\n            \/\/ Slide a panel open to the EXACT height of its content, so the\n            \/\/ motion is one steady glide instead of racing to an oversized\n            \/\/ max-height and snapping.\n            function slideOpen(panel) {\n                var w = wrapperOf(panel);\n                if (w) w.style.maxHeight = w.scrollHeight + 'px';\n            }\n\n            widget.addEventListener('click', function(e) {\n                if (e.target.closest('.fx-flood-icon a')) return;\n                var panel = e.target.closest('.gfi-ch-panel');\n                if (!panel || !widget.contains(panel)) return;\n                if (panel.classList.contains('gfi-ch-panel--active')) return; 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{\n                        content.style.width = '';\n                        content.style.minWidth = '';\n                    }\n                }\n            });\n\n            \/\/ Keep things correct across breakpoint changes: clear the inline\n            \/\/ heights (so desktop's flex layout takes over) and re-open the\n            \/\/ active panel to its measured height when back on mobile.\n            function syncToViewport() {\n                var active = widget.querySelector('.gfi-ch-panel--active');\n                widget.querySelectorAll('.gfi-ch-panel__content-wrapper').forEach(function(w) {\n                    w.style.maxHeight = '';\n                });\n                widget.querySelectorAll('.gfi-ch-content').forEach(function(c) {\n                    c.style.width = '';\n                    c.style.minWidth = '';\n                });\n                if (isMobile() && active) slideOpen(active);\n            }\n            window.addEventListener('resize', syncToViewport);\n            syncToViewport(); \/\/ set the default-open panel's height on load\n        })();\n    <\/script>\n\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73a23ea1 e-flex e-con-boxed e-con e-parent\" data-id=\"73a23ea1\" 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-6be75f69 elementor-widget elementor-widget-text-editor\" data-id=\"6be75f69\" 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>M\u00e9thodologie<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-245ed852 elementor-widget elementor-widget-heading\" data-id=\"245ed852\" 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\">Votre chemin vers la r\u00e9ussite<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0a8f08 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b0a8f08\" 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=\"font-claude-response-body break-words whitespace-normal\">Chaque mission suit un processus rigoureux, pens\u00e9 pour maximiser vos remboursements et minimiser votre charge de travail.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5899c99 e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"5899c99\" data-element_type=\"container\" data-e-type=\"container\" id=\"mon-grid\">\n\t\t<div class=\"elementor-element elementor-element-5726a12a e-con-full e-flex e-con e-child\" data-id=\"5726a12a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-383938ff elementor-widget elementor-widget-heading\" data-id=\"383938ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-269ddcd0 elementor-widget elementor-widget-heading\" data-id=\"269ddcd0\" 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\">Cadrage de la mission<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f2090b2 elementor-widget elementor-widget-text-editor\" data-id=\"2f2090b2\" 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\u00e9union de lancement, pr\u00e9sentation des interlocuteurs, compr\u00e9hension de votre environnement et validation du planning d&rsquo;intervention.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c8ec0c e-con-full e-flex e-con e-child\" data-id=\"9c8ec0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f07f92b elementor-widget elementor-widget-heading\" data-id=\"1f07f92b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12535815 elementor-widget elementor-widget-heading\" data-id=\"12535815\" 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\">Collecte et analyse fiscale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46ce324c elementor-widget elementor-widget-text-editor\" data-id=\"46ce324c\" 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>Collecte des donn\u00e9es, analyse fiscale des documents et cartographie de l&rsquo;ensemble des variables impactant votre taxe sur les salaires.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4790c99d e-con-full e-flex e-con e-child\" data-id=\"4790c99d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ae0e002 elementor-widget elementor-widget-heading\" data-id=\"2ae0e002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc316e2 elementor-widget elementor-widget-heading\" data-id=\"7fc316e2\" 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\">Simulations et rapport d'audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf226ff elementor-widget elementor-widget-text-editor\" data-id=\"4cf226ff\" 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\u00e9alisation de simulations chiffr\u00e9es et remise d&rsquo;un rapport d&rsquo;analyse d\u00e9taill\u00e9 avec estimations des \u00e9conomies globales r\u00e9alisables.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47a32530 e-con-full e-flex e-con e-child\" data-id=\"47a32530\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d084f92 elementor-widget elementor-widget-heading\" data-id=\"d084f92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48d86cb2 elementor-widget elementor-widget-heading\" data-id=\"48d86cb2\" 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\">Mise en \u0153uvre op\u00e9rationnelle<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cd31cae elementor-widget elementor-widget-text-editor\" data-id=\"5cd31cae\" 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>Envoi des r\u00e9clamations, constitution des dossiers justificatifs et prise en charge de l&rsquo;ensemble des \u00e9changes avec l&rsquo;administration fiscale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22c0bee5 e-con-full e-flex e-con e-child\" data-id=\"22c0bee5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-616956f4 elementor-widget elementor-widget-heading\" data-id=\"616956f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">05.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-489b0df9 elementor-widget elementor-widget-heading\" data-id=\"489b0df9\" 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\">Obtention des remboursements<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-350dd0fd elementor-widget elementor-widget-text-editor\" data-id=\"350dd0fd\" 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>Suivi des correspondances et relances aupr\u00e8s de l&rsquo;administration jusqu&rsquo;\u00e0 l&rsquo;obtention effective de vos remboursements fiscaux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67bf6043 e-con-full e-flex e-con e-child\" data-id=\"67bf6043\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62974195 elementor-widget elementor-widget-heading\" data-id=\"62974195\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">06.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77c41ca0 elementor-widget elementor-widget-heading\" data-id=\"77c41ca0\" 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\">Suivi et p\u00e9rennisation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29ca5669 elementor-widget elementor-widget-text-editor\" data-id=\"29ca5669\" 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>Contr\u00f4le de vos futures d\u00e9clarations, mise \u00e0 disposition d&rsquo;indicateurs financiers et assistance en cas de contr\u00f4le fiscal ult\u00e9rieur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69b4078 e-flex e-con-boxed e-con e-parent\" data-id=\"69b4078\" 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-43cb0d0 elementor-widget elementor-widget-text-editor\" data-id=\"43cb0d0\" 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 aller plus loin<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3615873 e-grid e-con-full e-con e-child\" data-id=\"3615873\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c1bf13 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"8c1bf13\" 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\">Une r\u00e9ponse \u00e0 chacun de vos enjeux<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb511d4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cb511d4\" 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>Notre expertise dans la r\u00e9duction de vos charges fiscales nous permet d\u2019intervenir sur diff\u00e9rents leviers d\u2019\u00e9conomies pour conserver votre comp\u00e9titivit\u00e9.<\/p>\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-0cc4579 elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"0cc4579\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;},{&quot;slide_title&quot;:&quot;Slide #4&quot;,&quot;_id&quot;:&quot;a99f59c&quot;},{&quot;slide_title&quot;:&quot;Slide #5&quot;,&quot;_id&quot;:&quot;e2b53d9&quot;},{&quot;slide_title&quot;:&quot;Slide #6&quot;,&quot;_id&quot;:&quot;9316979&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 sur 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-caf2b11 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"caf2b11\" 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-b85a8bf elementor-widget elementor-widget-heading\" data-id=\"b85a8bf\" 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\">TVA : ma\u00eetrisez vos obligations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e4634a elementor-widget elementor-widget-text-editor\" data-id=\"9e4634a\" 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>Collectivit\u00e9s, \u00e9tablissements de sant\u00e9, associations : selon la nature de vos activit\u00e9s, vous \u00eates soumis \u00e0 des r\u00e8gles de TVA multiples, entre op\u00e9rations hors champ, exon\u00e9r\u00e9es ou tax\u00e9es. Nos experts recalculent vos coefficients de d\u00e9duction pour <strong>maximiser la TVA r\u00e9cup\u00e9rable<\/strong>, en toute conformit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb944a5 elementor-widget elementor-widget-button\" data-id=\"bb944a5\" 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=\"\/..\/fr\/fiscalite-et-performance\/fiscalite-publique-medico-sociale-associative\/tva-public-medico-social-associatif\/\" 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\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 sur 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cbde82a cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"cbde82a\" 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-7aece0b elementor-widget elementor-widget-heading\" data-id=\"7aece0b\" 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\">Taxe d'am\u00e9nagement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-186b6b5 elementor-widget elementor-widget-text-editor\" data-id=\"186b6b5\" 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>Tout projet de construction, d&rsquo;extension ou d&rsquo;am\u00e9nagement soumis \u00e0 autorisation d&rsquo;urbanisme g\u00e9n\u00e8re une taxe d&rsquo;am\u00e9nagement. Chez Leyton, nous constatons qu&rsquo;1\/3 de ces taxes sont erron\u00e9es. <strong>Nos experts* v\u00e9rifient vos bases de calcul, taux en vigueur et exon\u00e9rations applicables.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb243d4 elementor-widget elementor-widget-button\" data-id=\"bb243d4\" 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=\"\/..\/fr\/fiscalite-et-performance\/fiscalite-locale\/taxe-d-amenagement\/\" 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\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 sur 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d206689 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"d206689\" 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-e8564ad elementor-widget elementor-widget-heading\" data-id=\"e8564ad\" 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\">TLPE : boostez vos recettes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe8d884 elementor-widget elementor-widget-text-editor\" data-id=\"fe8d884\" 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 Taxe locale sur la publicit\u00e9 ext\u00e9rieure est une recette fiscale importante pour les communes, quelle que soit leur taille. Nos experts* vous accompagnent pour en <strong>optimiser le recouvrement<\/strong>, <strong>fiabiliser vos bases de calcul<\/strong> et les leviers financiers et fiscaux adapt\u00e9s \u00e0 votre territoire.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db392c4 elementor-widget elementor-widget-button\" data-id=\"db392c4\" 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=\"\/..\/fr\/fiscalite-et-performance\/tlpe-taxe-sur-la-publicite-exterieure\/\" 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\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 sur 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9a1a4b cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"b9a1a4b\" 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-bf7f864 elementor-widget elementor-widget-heading\" data-id=\"bf7f864\" 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\">ACE des centres hospitaliers<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d28ff66 elementor-widget elementor-widget-text-editor\" data-id=\"d28ff66\" 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>Leyton identifie les sous-facturations et aide les \u00e9tablissements de sant\u00e9 \u00e0 r\u00e9cup\u00e9rer des recettes rapidement, avec <strong>10 millions d&rsquo;euros de recettes suppl\u00e9mentaires<\/strong> g\u00e9n\u00e9r\u00e9s pour ses clients en 2023. Codage, requalifications, correction du RSF ACE : nos 4 consultantes senior senior prennent tout en charge.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be9e995 elementor-widget elementor-widget-button\" data-id=\"be9e995\" 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=\"\/..\/fr\/fiscalite-et-performance\/ace-actes-et-consultations-externes-centre-hospitalier\/\" 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\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"5\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 sur 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab9d575 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"ab9d575\" 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-7ec96b9 elementor-widget elementor-widget-heading\" data-id=\"7ec96b9\" 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\">Fiscalit\u00e9 environnementale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5aa218f elementor-widget elementor-widget-text-editor\" data-id=\"5aa218f\" 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><strong>Ma\u00eetrisez <span data-teams=\"true\">votre fiscalit\u00e9 environnementale<\/span><\/strong> et \u00e9nerg\u00e9tique. S\u00e9curisez et rationnalisez vos d\u00e9clarations pass\u00e9es et \u00e0 venir ainsi que votre mise en conformit\u00e9 associ\u00e9e. En collaboration avec nos cabinets d\u2019avocats partenaires*.<\/p><p><span data-teams=\"true\"><i>Expertises : Accises sur les \u00e9nergies (anciennement TICFE, TICGN, TICPE\u2026)<\/i><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dcca8e elementor-widget elementor-widget-button\" data-id=\"6dcca8e\" 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=\"\/..\/fr\/performance-environnementale\/fiscalite-energetique\/\" 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\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Pr\u00e9c\u00e9dent\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Suivant\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-919034e e-flex e-con-boxed e-con e-parent\" data-id=\"919034e\" 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-2f5a92ec elementor-widget elementor-widget-text-editor\" data-id=\"2f5a92ec\" 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>Passez \u00e0 l&rsquo;action<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38320627 elementor-widget elementor-widget-heading\" data-id=\"38320627\" 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\"><span>G\u00e9n\u00e9rez<\/span> des \u00e9conomies fiscales\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5485f4a0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5485f4a0\" 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=\"font-claude-response-body break-words whitespace-normal\">Nos experts vous aident gratuitement \u00e0 voir si vous payez trop, et vous accompagnent pour r\u00e9cup\u00e9rer ce qui peut l&rsquo;\u00eatre sur votre taxe sur les salaires.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14ecc035 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"14ecc035\" 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=\"\/..\/fr\/contactez-nous\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00c9changer avec un expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d2f7aba elementor-widget elementor-widget-html\" data-id=\"3d2f7aba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 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src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/animejs\/3.2.1\/anime.min.js\"><\/script>\r\n<script>\r\n  window.addEventListener('DOMContentLoaded', () => {\r\n    const path = document.querySelector('#squicher-line');\r\n    const length = path.getTotalLength();\r\n\r\n    \/\/ Variable Animation for the \"Squicher\" Effect\r\n    anime({\r\n      targets: path,\r\n      strokeDashoffset: [length, -length],\r\n      \/\/ This is the variable length logic:\r\n      \/\/ It starts short, stretches in the middle, and shrinks at the end\r\n      strokeDasharray: [\r\n        { value: `20 ${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8863a1 e-flex e-con-boxed e-con e-parent\" data-id=\"f8863a1\" 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-3c63bee5 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"3c63bee5\" 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>FAQ<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb6ebc elementor-widget elementor-widget-heading\" data-id=\"6cb6ebc\" 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\">Vos questions les plus fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-529d618d elementor-widget elementor-widget-text-editor\" data-id=\"529d618d\" 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=\"ori-lg-4 ori-md-12\"><div class=\"ori-faq-content\"><p class=\"ori-faq-description\">Tout ce que vous devez savoir sur la taxe sur les salaires : obligations, calcul, exon\u00e9rations.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1341a757 elementor-widget elementor-widget-n-accordion\" data-id=\"1341a757\" 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-3230\" 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-3230\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que la taxe sur les salaires ? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-3230\" class=\"elementor-element elementor-element-2d4cd902 e-con-full e-flex e-con e-child\" data-id=\"2d4cd902\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3230\" class=\"elementor-element elementor-element-1c6d08d2 e-flex e-con-boxed e-con e-child\" data-id=\"1c6d08d2\" 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-66ba85a0 elementor-widget elementor-widget-text-editor\" data-id=\"66ba85a0\" 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=\"ui-id-2\" class=\"ui-accordion-content ui-corner-bottom ui-helper-reset ui-widget-content ui-accordion-content-active\" role=\"tabpanel\" aria-labelledby=\"ui-id-1\" aria-hidden=\"false\"><p class=\"ori-faq-answer\">La taxe sur les salaires est une imposition sp\u00e9cifique applicable aux employeurs \u00e9tablis en France qui ne sont pas int\u00e9gralement soumis \u00e0 la TVA. Elle se distingue par son caract\u00e8re progressif, bas\u00e9 sur un bar\u00e8me de taux croissants appliqu\u00e9s aux r\u00e9mun\u00e9rations vers\u00e9es. Bien que cette taxe concerne en principe tous les employeurs, son champ d\u2019application est limit\u00e9 par divers crit\u00e8res, notamment la territorialit\u00e9, le lien avec la TVA, et les nombreuses exon\u00e9rations pr\u00e9vues par la l\u00e9gislation.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3231\" 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-3231\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qui est redevable de la taxe sur les salaires ? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-3231\" class=\"elementor-element elementor-element-18a0ecd4 e-con-full e-flex e-con e-child\" data-id=\"18a0ecd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3231\" class=\"elementor-element elementor-element-4ac3f271 e-flex e-con-boxed e-con e-child\" data-id=\"4ac3f271\" 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-c1c3d82 elementor-widget elementor-widget-text-editor\" data-id=\"c1c3d82\" 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=\"ui-id-4\" class=\"ui-accordion-content ui-corner-bottom ui-helper-reset ui-widget-content ui-accordion-content-active\" role=\"tabpanel\" aria-labelledby=\"ui-id-3\" aria-hidden=\"false\"><p class=\"ori-faq-answer\">Pour \u00eatre soumis \u00e0 cette taxe, un employeur doit remplir deux conditions : \u00eatre domicili\u00e9 ou \u00e9tabli en France, et ne pas \u00eatre assujetti \u00e0 la TVA sur au moins 90% de son chiffre d\u2019affaires l\u2019ann\u00e9e pr\u00e9c\u00e9dant le paiement des salaires, ou l\u2019\u00eatre uniquement sur une fraction inf\u00e9rieure \u00e0 10%. Si ces conditions sont r\u00e9unies, la taxe devient due d\u00e8s l\u2019embauche du premier salari\u00e9. Pour les employeurs partiellement soumis \u00e0 la TVA, le calcule d\u2018un rapport d\u2019assujettissement permet d\u2019ajuster \u00e0 la baisse le montant de taxe \u00e0 acquitter.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3232\" 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-3232\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels employeurs sont concern\u00e9s ? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-3232\" class=\"elementor-element elementor-element-1e2ec045 e-con-full e-flex e-con e-child\" data-id=\"1e2ec045\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3232\" class=\"elementor-element elementor-element-6fec3764 e-flex e-con-boxed e-con e-child\" data-id=\"6fec3764\" 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-411e0ec9 elementor-widget elementor-widget-text-editor\" data-id=\"411e0ec9\" 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>Sont principalement soumis \u00e0 la taxe sur les salaires :<br \/>\u25cf Les organismes administratifs ou sociaux, tels que les associations et les caisses de S\u00e9curit\u00e9 sociale.<br \/>\u25cf Certaines professions lib\u00e9rales et organismes coop\u00e9ratifs ou mutualistes.<br \/>\u25cf Les \u00e9tablissements bancaires, financiers et d\u2019assurances.<br \/>\u25cf Les soci\u00e9t\u00e9s civiles hors activit\u00e9s de construction ou de n\u00e9goce immobilier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3233\" 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-3233\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels employeurs sont exon\u00e9r\u00e9s ? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-3233\" class=\"elementor-element elementor-element-8f90333 e-con-full e-flex e-con e-child\" data-id=\"8f90333\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3233\" class=\"elementor-element elementor-element-037ed88 e-flex e-con-boxed e-con e-child\" data-id=\"037ed88\" 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-1f53c89 elementor-widget elementor-widget-text-editor\" data-id=\"1f53c89\" 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=\"ui-id-8\" class=\"ui-accordion-content ui-corner-bottom ui-helper-reset ui-widget-content ui-accordion-content-active\" role=\"tabpanel\" aria-labelledby=\"ui-id-7\" aria-hidden=\"false\"><p class=\"ori-faq-answer\">Les exon\u00e9rations s\u2019appliquent, entre autres, aux employeurs soumis \u00e0 la TVA sur 90% ou plus de leur chiffre d\u2019affaires, ainsi qu\u2019\u00e0 certaines structures publiques ou associatives telles que les collectivit\u00e9s territoriales, les services d\u2019incendie, ou les \u00e9tablissements publics culturels.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3234\" 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-3234\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment se calcule la taxe sur les salaires ? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-3234\" class=\"elementor-element elementor-element-17db105 e-con-full e-flex e-con e-child\" data-id=\"17db105\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3234\" class=\"elementor-element elementor-element-668827f e-flex e-con-boxed e-con e-child\" data-id=\"668827f\" 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-80c5a05 elementor-widget elementor-widget-text-editor\" data-id=\"80c5a05\" 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=\"ui-id-8\" class=\"ui-accordion-content ui-corner-bottom ui-helper-reset ui-widget-content ui-accordion-content-active\" role=\"tabpanel\" aria-labelledby=\"ui-id-7\" aria-hidden=\"false\"><p class=\"ori-faq-answer\">Le calcul repose sur trois \u00e9tapes principales :<\/p><p><strong>1. D\u00e9finir l\u2019assiette taxable<\/strong>, qui inclut les r\u00e9mun\u00e9rations, primes, avantages en nature, et autres \u00e9l\u00e9ments de salaire.<\/p><p><strong>2. Appliquer le rapport d\u2019assujettissement<\/strong>, pour les employeurs partiellement soumis \u00e0 la TVA, afin d\u2019ajuster la base taxable.<\/p><p><strong>3. Utiliser le bar\u00e8me progressif<\/strong>\u00a0: des taux diff\u00e9rents sont appliqu\u00e9s en fonction du montant brut des r\u00e9mun\u00e9rations individuelles.<\/p><p>Des dispositifs de d\u00e9cote ou d\u2019abattement, notamment pour les associations, peuvent r\u00e9duire la taxe \u00e0 payer.<\/p><\/div><div class=\"ori-row ori-infosb-header\"><div class=\"ori-infosb-description-container\"><p>L\u2019assiette et le ratio d\u2019assujettissement sont au c\u0153ur du calcul de la taxe sur les salaires. Une bonne ma\u00eetrise de ces \u00e9l\u00e9ments permet d\u2019\u00e9viter erreurs et surco\u00fbts.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3235\" 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-3235\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu'est-ce qui est inclus dans l'assiette de la taxe sur les salaires ? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-3235\" class=\"elementor-element elementor-element-bd48d46 e-con-full e-flex e-con e-child\" data-id=\"bd48d46\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3235\" class=\"elementor-element elementor-element-8b91545 e-flex e-con-boxed e-con e-child\" data-id=\"8b91545\" 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-2715bf9 elementor-widget elementor-widget-text-editor\" data-id=\"2715bf9\" 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=\"ui-id-8\" class=\"ui-accordion-content ui-corner-bottom ui-helper-reset ui-widget-content ui-accordion-content-active\" role=\"tabpanel\" aria-labelledby=\"ui-id-7\" aria-hidden=\"false\"><p>L\u2019assiette utilis\u00e9e pour le calcul de la taxe sur les salaires est g\u00e9n\u00e9ralement align\u00e9e sur celle d\u00e9finie pour la\u00a0<a href=\"https:\/\/www.economie.gouv.fr\/particuliers\/contribution-sociale-generalisee-csg\"><mark class=\"has-inline-color has-vivid-cyan-blue-color\">Contribution Sociale G\u00e9n\u00e9ralis\u00e9e<\/mark><\/a>\u00a0(CSG). Elle repose donc sur les revenus d\u2019activit\u00e9 vers\u00e9s aux salari\u00e9s, en contrepartie ou \u00e0 l\u2019occasion de leur travail, et effectivement pay\u00e9s sur l\u2019ann\u00e9e civile. Ces revenus incluent notamment les salaires, primes, allocations, indemnit\u00e9s, ainsi que les avantages en nature ou en esp\u00e8ces.<\/p><p>Toutefois, certains types de revenus sont exclus de cette assiette, comme<\/p><p>\u25cf Les revenus de remplacement (ex. :\u00a0<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F175#:~:text=Les%20indemnit%C3%A9s%20journali%C3%A8res%20correspondent%20%C3%A0,%2C%20de%20232%2C03%20%E2%82%AC.\" target=\"_blank\" rel=\"noreferrer noopener\"><mark><mark class=\"has-inline-color has-vivid-cyan-blue-color\">indemnit\u00e9s pour accident de travail ou maladie<\/mark><\/mark><\/a>, prestations de S\u00e9curit\u00e9 sociale revers\u00e9es par l\u2019employeur).<\/p><p>\u25cf Les\u00a0<a href=\"\/..\/fr\/progres-social\/recuperation-des-indemnites-journalieres-de-securite-sociale\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark><mark class=\"has-inline-color has-vivid-cyan-blue-color\">indemnit\u00e9s journali\u00e8res vers\u00e9es par la S\u00e9curit\u00e9 sociale<\/mark><\/mark><\/a>.<\/p><p>\u25cf Les\u00a0<a href=\"\/..\/fr\/progres-social\/gestion-administrative-alternants-et-optimisations-financieres-formation\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark><mark class=\"has-inline-color has-vivid-cyan-blue-color\">r\u00e9mun\u00e9rations per\u00e7ues par les enseignants des centres de formation pour apprentis (CFA)<\/mark><\/mark>.<\/a><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3236\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3236\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu'est-ce que le rapport d'assujettissement et comment s'applique-t-il ? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-3236\" class=\"elementor-element elementor-element-6f449d7 e-con-full e-flex e-con e-child\" data-id=\"6f449d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3236\" class=\"elementor-element elementor-element-9be645c e-flex e-con-boxed e-con e-child\" data-id=\"9be645c\" 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-3809e81 elementor-widget elementor-widget-text-editor\" data-id=\"3809e81\" 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=\"ui-id-8\" class=\"ui-accordion-content ui-corner-bottom ui-helper-reset ui-widget-content ui-accordion-content-active\" role=\"tabpanel\" aria-labelledby=\"ui-id-7\" aria-hidden=\"false\"><p class=\"ori-faq-answer\">La taxe sur les salaires\u00a0<strong>s\u2019applique aux employeurs non soumis \u00e0 la TVA<\/strong>\u00a0ou ne l\u2019\u00e9tant que partiellement, c\u2019est-\u00e0-dire sur moins de 90% de leur chiffre d\u2019affaires de l\u2019ann\u00e9e civile pr\u00e9c\u00e9dente. Pour les organisations int\u00e9gralement non assujetties \u00e0 la TVA, l\u2019ensemble des r\u00e9mun\u00e9rations sera soumis \u00e0 la taxe. En revanche, pour les employeurs partiellement soumis \u00e0 la TVA, c\u2019est un assujettissement partiel qui sera appliqu\u00e9 pour un montant r\u00e9duit de taxe.<br \/><br \/>Cette distinction n\u00e9cessite une analyse rigoureuse des flux financiers, des r\u00e8gles d\u2019exon\u00e9ration et des seuils applicables. Une erreur dans le\u00a0<strong>calcul du ratio<\/strong>\u00a0ou dans l\u2019application des taux progressifs peut entra\u00eener des co\u00fbts suppl\u00e9mentaires (paiement des int\u00e9r\u00eats de retard), des redressements fiscaux ou un sur-paiement lors de la r\u00e9alisation des d\u00e9clarations.<br \/><br \/>Faire appel \u00e0 Leyton et ses avocats partenaires, permet de b\u00e9n\u00e9ficier d\u2019une expertise approfondie tout en identifiant des opportunit\u00e9s d\u2019\u00e9conomies. Leyton et ses avocats partenaires accompagnent les organisations dans\u00a0<strong>l\u2019analyse, la d\u00e9claration et la s\u00e9curisation<\/strong>\u00a0de cette taxe, leur permettant ainsi de se concentrer sur leur c\u0153ur de m\u00e9tier.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3237\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3237\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quand payer la taxe sur les salaires ? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-3237\" class=\"elementor-element elementor-element-1e2222e e-con-full e-flex e-con e-child\" data-id=\"1e2222e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3237\" class=\"elementor-element elementor-element-ea4a98e e-flex e-con-boxed e-con e-child\" data-id=\"ea4a98e\" 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-6970684 elementor-widget elementor-widget-text-editor\" data-id=\"6970684\" 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=\"ui-id-8\" class=\"ui-accordion-content ui-corner-bottom ui-helper-reset ui-widget-content ui-accordion-content-active\" role=\"tabpanel\" aria-labelledby=\"ui-id-7\" aria-hidden=\"false\"><p class=\"ori-faq-answer\">Les \u00e9ch\u00e9ances de d\u00e9claration varient selon le montant d\u00fb :<\/p><p>\u25cf Paiement annuel pour une taxe inf\u00e9rieure \u00e0 4 000 \u20ac.<br \/>\u25cf Paiement trimestriel entre 4 000 \u20ac et 10 000 \u20ac.<br \/>\u25cf Paiement mensuel au-del\u00e0 de 10 000 \u20ac.<\/p><p>Ces d\u00e9lais doivent \u00eatre respect\u00e9s pour \u00e9viter des p\u00e9nalit\u00e9s de retard.<\/p><p>La ma\u00eetrise des r\u00e8gles sp\u00e9cifiques \u00e0 la taxe sur les salaires et des \u00e9ventuelles exon\u00e9rations n\u00e9cessite une expertise approfondie. Les cabinets sp\u00e9cialis\u00e9s, tels que Leyton, apportent un accompagnement pr\u00e9cieux pour optimiser et s\u00e9curiser vos obligations fiscales*.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\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\":\"Qu\\u2019est-ce que la taxe sur les salaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La taxe sur les salaires est une imposition sp\\u00e9cifique applicable aux employeurs \\u00e9tablis en France qui ne sont pas int\\u00e9gralement soumis \\u00e0 la TVA. Elle se distingue par son caract\\u00e8re progressif, bas\\u00e9 sur un bar\\u00e8me de taux croissants appliqu\\u00e9s aux r\\u00e9mun\\u00e9rations vers\\u00e9es. Bien que cette taxe concerne en principe tous les employeurs, son champ d\\u2019application est limit\\u00e9 par divers crit\\u00e8res, notamment la territorialit\\u00e9, le lien avec la TVA, et les nombreuses exon\\u00e9rations pr\\u00e9vues par la l\\u00e9gislation.\"}},{\"@type\":\"Question\",\"name\":\"Qui est redevable de la taxe sur les salaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour \\u00eatre soumis \\u00e0 cette taxe, un employeur doit remplir deux conditions : \\u00eatre domicili\\u00e9 ou \\u00e9tabli en France, et ne pas \\u00eatre assujetti \\u00e0 la TVA sur au moins 90% de son chiffre d\\u2019affaires l\\u2019ann\\u00e9e pr\\u00e9c\\u00e9dant le paiement des salaires, ou l\\u2019\\u00eatre uniquement sur une fraction inf\\u00e9rieure \\u00e0 10%. Si ces conditions sont r\\u00e9unies, la taxe devient due d\\u00e8s l\\u2019embauche du premier salari\\u00e9. Pour les employeurs partiellement soumis \\u00e0 la TVA, le calcule d\\u2018un rapport d\\u2019assujettissement permet d\\u2019ajuster \\u00e0 la baisse le montant de taxe \\u00e0 acquitter.\"}},{\"@type\":\"Question\",\"name\":\"Quels employeurs sont concern\\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sont principalement soumis \\u00e0 la taxe sur les salaires :\\u25cf Les organismes administratifs ou sociaux, tels que les associations et les caisses de S\\u00e9curit\\u00e9 sociale.\\u25cf Certaines professions lib\\u00e9rales et organismes coop\\u00e9ratifs ou mutualistes.\\u25cf Les \\u00e9tablissements bancaires, financiers et d\\u2019assurances.\\u25cf Les soci\\u00e9t\\u00e9s civiles hors activit\\u00e9s de construction ou de n\\u00e9goce immobilier.\"}},{\"@type\":\"Question\",\"name\":\"Quels employeurs sont exon\\u00e9r\\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les exon\\u00e9rations s\\u2019appliquent, entre autres, aux employeurs soumis \\u00e0 la TVA sur 90% ou plus de leur chiffre d\\u2019affaires, ainsi qu\\u2019\\u00e0 certaines structures publiques ou associatives telles que les collectivit\\u00e9s territoriales, les services d\\u2019incendie, ou les \\u00e9tablissements publics culturels.\"}},{\"@type\":\"Question\",\"name\":\"Comment se calcule la taxe sur les salaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le calcul repose sur trois \\u00e9tapes principales :1. D\\u00e9finir l\\u2019assiette taxable, qui inclut les r\\u00e9mun\\u00e9rations, primes, avantages en nature, et autres \\u00e9l\\u00e9ments de salaire.2. Appliquer le rapport d\\u2019assujettissement, pour les employeurs partiellement soumis \\u00e0 la TVA, afin d\\u2019ajuster la base taxable.3. Utiliser le bar\\u00e8me progressif\\u00a0: des taux diff\\u00e9rents sont appliqu\\u00e9s en fonction du montant brut des r\\u00e9mun\\u00e9rations individuelles.Des dispositifs de d\\u00e9cote ou d\\u2019abattement, notamment pour les associations, peuvent r\\u00e9duire la taxe \\u00e0 payer.L\\u2019assiette et le ratio d\\u2019assujettissement sont au c\\u0153ur du calcul de la taxe sur les salaires. Une bonne ma\\u00eetrise de ces \\u00e9l\\u00e9ments permet d\\u2019\\u00e9viter erreurs et surco\\u00fbts.\"}},{\"@type\":\"Question\",\"name\":\"Qu'est-ce qui est inclus dans l'assiette de la taxe sur les salaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019assiette utilis\\u00e9e pour le calcul de la taxe sur les salaires est g\\u00e9n\\u00e9ralement align\\u00e9e sur celle d\\u00e9finie pour la\\u00a0Contribution Sociale G\\u00e9n\\u00e9ralis\\u00e9e\\u00a0(CSG). Elle repose donc sur les revenus d\\u2019activit\\u00e9 vers\\u00e9s aux salari\\u00e9s, en contrepartie ou \\u00e0 l\\u2019occasion de leur travail, et effectivement pay\\u00e9s sur l\\u2019ann\\u00e9e civile. Ces revenus incluent notamment les salaires, primes, allocations, indemnit\\u00e9s, ainsi que les avantages en nature ou en esp\\u00e8ces.Toutefois, certains types de revenus sont exclus de cette assiette, comme\\u25cf Les revenus de remplacement (ex. :\\u00a0indemnit\\u00e9s pour accident de travail ou maladie, prestations de S\\u00e9curit\\u00e9 sociale revers\\u00e9es par l\\u2019employeur).\\u25cf Les\\u00a0indemnit\\u00e9s journali\\u00e8res vers\\u00e9es par la S\\u00e9curit\\u00e9 sociale.\\u25cf Les\\u00a0r\\u00e9mun\\u00e9rations per\\u00e7ues par les enseignants des centres de formation pour apprentis (CFA).\"}},{\"@type\":\"Question\",\"name\":\"Qu'est-ce que le rapport d'assujettissement et comment s'applique-t-il ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La taxe sur les salaires\\u00a0s\\u2019applique aux employeurs non soumis \\u00e0 la TVA\\u00a0ou ne l\\u2019\\u00e9tant que partiellement, c\\u2019est-\\u00e0-dire sur moins de 90% de leur chiffre d\\u2019affaires de l\\u2019ann\\u00e9e civile pr\\u00e9c\\u00e9dente. Pour les organisations int\\u00e9gralement non assujetties \\u00e0 la TVA, l\\u2019ensemble des r\\u00e9mun\\u00e9rations sera soumis \\u00e0 la taxe. En revanche, pour les employeurs partiellement soumis \\u00e0 la TVA, c\\u2019est un assujettissement partiel qui sera appliqu\\u00e9 pour un montant r\\u00e9duit de taxe.Cette distinction n\\u00e9cessite une analyse rigoureuse des flux financiers, des r\\u00e8gles d\\u2019exon\\u00e9ration et des seuils applicables. Une erreur dans le\\u00a0calcul du ratio\\u00a0ou dans l\\u2019application des taux progressifs peut entra\\u00eener des co\\u00fbts suppl\\u00e9mentaires (paiement des int\\u00e9r\\u00eats de retard), des redressements fiscaux ou un sur-paiement lors de la r\\u00e9alisation des d\\u00e9clarations.Faire appel \\u00e0 Leyton et ses avocats partenaires, permet de b\\u00e9n\\u00e9ficier d\\u2019une expertise approfondie tout en identifiant des opportunit\\u00e9s d\\u2019\\u00e9conomies. Leyton et ses avocats partenaires accompagnent les organisations dans\\u00a0l\\u2019analyse, la d\\u00e9claration et la s\\u00e9curisation\\u00a0de cette taxe, leur permettant ainsi de se concentrer sur leur c\\u0153ur de m\\u00e9tier.\"}},{\"@type\":\"Question\",\"name\":\"Quand payer la taxe sur les salaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les \\u00e9ch\\u00e9ances de d\\u00e9claration varient selon le montant d\\u00fb :\\u25cf Paiement annuel pour une taxe inf\\u00e9rieure \\u00e0 4 000 \\u20ac.\\u25cf Paiement trimestriel entre 4 000 \\u20ac et 10 000 \\u20ac.\\u25cf Paiement mensuel au-del\\u00e0 de 10 000 \\u20ac.Ces d\\u00e9lais doivent \\u00eatre respect\\u00e9s pour \\u00e9viter des p\\u00e9nalit\\u00e9s de retard.La ma\\u00eetrise des r\\u00e8gles sp\\u00e9cifiques \\u00e0 la taxe sur les salaires et des \\u00e9ventuelles exon\\u00e9rations n\\u00e9cessite une expertise approfondie. Les cabinets sp\\u00e9cialis\\u00e9s, tels que Leyton, apportent un accompagnement pr\\u00e9cieux pour optimiser et s\\u00e9curiser vos obligations fiscales*.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxe sur les salaires : r\u00e9duisez votre charge fiscale Associations, \u00e9tablissements de sant\u00e9, structures non ou partiellement soumises \u00e0 la TVA : la taxe sur les salaires repose sur un calcul complexe. Une analyse rigoureuse permet d&rsquo;identifier les leviers d&rsquo;all\u00e8gement applicables \u00e0 votre structure. R\u00e9duisez votre taxe Taxe sur les salaires Une mission d&rsquo;optimisation au [&hellip;]<\/p>\n","protected":false},"author":58,"featured_media":0,"parent":1935,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"Taxe sur les salaires","_yoast_wpseo_title":"Taxe sur les salaires : r\u00e9duire votre charge | Leyton France","_yoast_wpseo_metadesc":"La taxe sur les salaires concerne les employeurs non assujettis \u00e0 la TVA. 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