{"id":2676,"date":"2022-08-29T19:53:00","date_gmt":"2022-08-29T17:53:00","guid":{"rendered":"http:\/\/cfdt-spie.com\/?p=2676"},"modified":"2022-09-29T07:58:38","modified_gmt":"2022-09-29T05:58:38","slug":"rachat-de-jours-de-repos-quels-jours-et-comment","status":"publish","type":"post","link":"https:\/\/cfdt-spie.com\/?p=2676","title":{"rendered":"Rachat de jours de repos : quels jours et comment ?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La loi de finances rectificative pour 2022 ouvre aux salari\u00e9s la possibilit\u00e9 de renoncer \u00e0 certains jours de repos. Nous vous d\u00e9taillons ce dispositif et vous proposons un mod\u00e8le de convention individuelle de renonciation \u00e0 des jours de repos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Convention individuelle de renonciation \u00e0 des jours de repos (1er janvier 2022 &#8211; 31 d\u00e9cembre 2025)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Renonciation \u00e0 des jours de repos<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vos salari\u00e9s peuvent d\u00e9sormais, avec votre accord, renoncer \u00e0 tout ou partie de certaines journ\u00e9es ou demi-journ\u00e9es de repos acquises au titre des p\u00e9riodes post\u00e9rieures au 1er janvier 2022 et courant jusqu\u2019au 31 d\u00e9cembre 2025 au lieu du 31 d\u00e9cembre 2023 comme cela \u00e9tait initialement pr\u00e9vu. Et ce, quelle que soit la taille de votre entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette mesure concerne les jours de repos acquis au titre d\u2019un accord ou d\u2019une <a href=\"https:\/\/www.editions-tissot.fr\/convention-collective\/convention-collective.aspx?codeSpace=AGR&amp;cact=redac\" target=\"_blank\" rel=\"noreferrer noopener\">convention collective<\/a> instituant un dispositif de r\u00e9duction du temps de travail (RTT). Mais aussi les jours de repos conventionnels mis en place dans le cadre d\u2019un am\u00e9nagement du temps de travail sur une p\u00e9riode sup\u00e9rieure \u00e0 la semaine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En revanche cette possibilit\u00e9 n\u2019est pas ouverte aux entreprises qui appliquent une convention de forfait en heures ou en jours (sur la base d\u2019un accord d\u2019entreprise ou d\u2019une convention collective).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9mun\u00e9ration et r\u00e9gime social et fiscal des jours rachet\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les journ\u00e9es ou demi-journ\u00e9es travaill\u00e9es \u00e0 la suite de l\u2019acceptation de la demande du salari\u00e9 donneront lieu \u00e0 une majoration de salaire au moins \u00e9gale au taux de majoration de la premi\u00e8re heure suppl\u00e9mentaire applicable dans votre entreprise. Ces heures ne s\u2019imputeront cependant pas sur le contingent d\u2019heures suppl\u00e9mentaires.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">Important<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En l\u2019absence d\u2019accord collectif le taux de majoration de la 1<sup>re<\/sup> heure suppl\u00e9mentaire est de 25 %. Un accord collectif peut pr\u00e9voir un taux diff\u00e9rent mais ne peut pas aller en-dessous de 10 %.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 vos salari\u00e9s au titre de ces journ\u00e9es ou demi-journ\u00e9es b\u00e9n\u00e9ficieront de la r\u00e9duction de cotisations salariales d&rsquo;origine l\u00e9gale institu\u00e9e pour les heures suppl\u00e9mentaires ou compl\u00e9mentaires. Ainsi que de la d\u00e9duction forfaitaire des cotisations patronales institu\u00e9e dans les entreprises employant moins de 20 salari\u00e9s. Mais aussi de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur le revenu dans les limites fix\u00e9es pour les heures suppl\u00e9mentaires (5000 euros, port\u00e9s \u00e0 7500 euros \u00e0 compter du 1er janvier 2022).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><br>Loi n\u00b0 2022-1157 du 16 ao\u00fbt 2022 de finances rectificative pour 2022, art.5, Jo du 17<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source: <a href=\"https:\/\/www.editions-tissot.fr\/actualite\/droit-du-travail\/rachat-de-jours-de-repos-quels-jours-et-comment\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.editions-tissot.fr\/actualite\/droit-du-travail\/rachat-de-jours-de-repos-quels-jours-et-comment<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances rectificative pour 2022 ouvre aux salari&eacute;s la possibilit&eacute; de renoncer &agrave; certains jours de repos. Nous vous d&eacute;taillons ce dispositif et<a href=\"https:\/\/cfdt-spie.com\/?p=2676\" class=\"more-link\">(plus&#8230;)<\/a><\/p>\n","protected":false},"author":1,"featured_media":2674,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[287],"tags":[355,354,172,241],"class_list":["post-2676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spie-ics-ex-infoservices","tag-achat","tag-pouvoir-dachat","tag-remuneration","tag-rtt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rachat de jours de repos : quels jours et comment ? - CFDT SPIE ICS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cfdt-spie.com\/?p=2676\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rachat de jours de repos : quels jours et comment ? - CFDT SPIE ICS\" \/>\n<meta property=\"og:description\" content=\"La loi de finances rectificative pour 2022 ouvre aux salari&eacute;s la possibilit&eacute; de renoncer &agrave; certains jours de repos. 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