lundi 01 janvier 2018

Apprentis : cotisations sociales

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<section>
<h4>Assiettes des cotisations des apprentis 2018</h4>

</p>
<p>
<p>
<table>
<tbody>
<tr>
<td class="TABLEAU-Titre" rowspan="1" colspan="3">Apprentis : assiette des cotisations à compter du 01/01/2018 <sup>(1)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="2" colspan="1">Salaire (en % du Smic)</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="2">Assiette mensuelle des cotisations</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">en % du Smic</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">en euros (€) <sup>(2)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">14 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">210</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">26 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">390</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">29 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">435</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">450</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">38 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">569</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">52 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">614</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">42 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">629</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">45 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">674</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">61 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">50 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">749</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">64 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">794</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">54 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">809</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">68 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">57 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">854</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">76 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">974</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">78 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">67 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 004</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">80 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">69 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 034</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">93 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">82 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 229</td>
</tr>
<tr>
<td class="TABLEAU-legende" rowspan="1" colspan="3">(1) L’assiette des cotisations est établie en pourcentage du Smic (base 151,67 heures) en vigueur au 01/01/2018 (9,88 € / heure).<br/>(2) Calculé par nos soins.</td>
</tr>
</tbody>
</table>
</p>
</p>
</section>
<section>
<h4>Historique : assiettes des cotisations des apprentis</h4>

</p>
<p>

<p>
<table>
<tbody>
<tr>
<td class="TABLEAU-Titre" rowspan="1" colspan="3">Apprentis : assiette des cotisations à compter du 01/01/2017 <sup>(1)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="2" colspan="1">Salaire (en % du Smic)</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="2">Assiette mensuelle des cotisations</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">en % du Smic</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">en euros (€) <sup>(2)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">14 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">207</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">26 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">385</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">29 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">429</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">444</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">38 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">563</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">52 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">607</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">42 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">622</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">45 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">666</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">61 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">50 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">740</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">64 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">785</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">54 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">799</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">68 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">57 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">844</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">76 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">962</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">78 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">67 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">992</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">80 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">69 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 021</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">93 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">82 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 214</td>
</tr>
<tr>
<td class="TABLEAU-legende" rowspan="1" colspan="3">(1) L’assiette des cotisations est établie en pourcentage du Smic (base 151,67 heures) en vigueur au 01/01/2017 (9,76 € / heure).<br/>(2) Calculé par nos soins.</td>
</tr>
</tbody>
</table>
</p>

<p>
<table>
<tbody>
<tr>
<td class="TABLEAU-Titre" rowspan="1" colspan="3">Apprentis : assiette des cotisations à compter du 01/01/2016 <sup>(1)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="2" colspan="1">Salaire (en % du Smic)</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="2">Assiette mensuelle des cotisations</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">en % du Smic</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">en euros (€) <sup>(2)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">14 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">205</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">26 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">381</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">29 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">425</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">440</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">38 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">557</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">52 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">601</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">42 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">616</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">45 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">660</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">61 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">50 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">733</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">64 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">777</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">54 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">792</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">68 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">57 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">836</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">76 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">953</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">78 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">67 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">983</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">80 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">69 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 012</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">93 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">82 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 203</td>
</tr>
<tr>
<td class="TABLEAU-legende" rowspan="1" colspan="3">(1) L’assiette des cotisations est établie en pourcentage du Smic (base 151,67 heures) en vigueur au 01/01/2016 (9,67 € / heure).<br/>(2) Calculé par nos soins.</td>
</tr>
</tbody>
</table>
</p>

<p>
<table>
<tbody>
<tr>
<td class="TABLEAU-Titre" rowspan="1" colspan="3">Apprentis : assiette des cotisations à compter du 01/01/2015 <sup>(1)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="2" colspan="1">Salaire<br/>en % du Smic</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="2">Assiette mensuelle des cotisations</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">en % du Smic</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">en euros (€) <sup>(2)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">14 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">204</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">26 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">379</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">29 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">423</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">437</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">38 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">554</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">52 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">598</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">42 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">612</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">45 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">656</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">61 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">50 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">729</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">64 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">772</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">54 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">787</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">68 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">57 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">831</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">76 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">947</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">78 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">67 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">977</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">80 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">69 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 006</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">93 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">82 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 195</td>
</tr>
<tr>
<td class="TABLEAU-legende" rowspan="1" colspan="3">(1) L’assiette des cotisations est établie en pourcentage du Smic (base 151,67 heures) en vigueur au 01/01/2015 (9,61 € / heure).<br/>(2) Lettre-circulaire de l’Acoss n° 2015-0000041 du 24 juillet 2015.</td>
</tr>
</tbody>
</table>
</p>
</p>
</section>
<section>
<h4>Cotisations patronales 2018</h4>
<p>Outre les cotisations patronales mentionnées dans le tableau ci-dessous, les entreprises non inscrites au registre des métiers ayant un effectif supérieur ou égal à 11 salariés sont également redevables de la cotisation de base pénibilité, des cotisations AT/MP, de la contribution au finacement des organisations professionnelles et du versement de transport.</p>
</p>
<p>
<p>
<table>
<tbody>
<tr>
<td class="TABLEAU-Titre TABLEAU-Titre" rowspan="1" colspan="7">Apprentis : cotisations patronales à compter du 01/01/2018Entreprises &gt; ou égal à 11 salariés non inscrites au registre des métiers <sup>(1)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="2" colspan="1">Salaire en %<br/>du SMIC</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="6">Cotisations patronales mensuelles en euros (€) *</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">11 à moins de 20 salariés <sup>(2)</sup> : FNAL 0,10 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">20 salariés et plus <sup>(2)</sup> :<br/>FNAL 0,50 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Chômage<br/>4,05 % </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGS<br/>0,15 % </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Retraite Compl.<br/>4,65 % <sup>(3)</sup>
</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGFF<br/>1,20 %</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">0 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,76 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2,52 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">16 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">18,13 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4,68 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">18 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">20,23 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,22 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">18 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">20,92 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,40 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">23 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">26,46 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6,83 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">52 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">28,55 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,37 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">29,25 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,55 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">27 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">31,34 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8,09 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">61 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">34,83 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8,99 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">64 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">32 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">36,92 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,53 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">33 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37,62 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,71 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">68 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">35 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">39,71 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">10,25 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">76 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">39 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">45,29 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">11,69 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">78 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">46,69 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">12,05 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">80 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">42 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">48,08 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">12,41 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">93 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">10 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">50 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">57,15 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">14,75 €</td>
</tr>
<tr>
<td class="TABLEAU-legende" rowspan="1" colspan="7">(1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1<sup>er</sup> janvier de l’année au cours de laquelle est versée la rémunération.<br/>(2) CSA = Contribution Solidarité Autonomie.<br/>(3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %.<br/>* Calculé par nos soins.</td>
</tr>
</tbody>
</table>
</p>
</p>
</section>
<section>
<h4>Historique : cotisations patronales</h4>

</p>
<p>

<p>
<table>
<tbody>
<tr>
<td class="TABLEAU-Titre" rowspan="1" colspan="7">Apprentis : cotisations patronales à compter du 01/10/2017<br/>Entreprises &gt; ou égal à 11 salariés non inscrites au registre des métiers <sup>(1)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="2" colspan="1">Salaire en %<br/>du SMIC</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="6">Cotisations patronales mensuelles en euros (€) *</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">11 à moins de 20 salariés <sup>(2)</sup> : FNAL 0,10 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">20 salariés et plus <sup>(2)</sup> :<br/>FNAL 0,50 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Chômage<br/>4,05 % </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGS<br/>0,15 % </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Retraite Compl.<br/>4,65 % <sup>(3)</sup>
</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGFF<br/>1,20 %</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">0 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,62 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2,48 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">16 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">17,90 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4,62 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">17 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">19,95 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,15 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">18 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">20,65 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,33 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">23 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">26,18 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6,76 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">52 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">28,22 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,28 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">28,92 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,46 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">27 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30,97 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,99 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">61 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">34,41 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8,88 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">64 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">32 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">36,50 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,42 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">32 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37,15 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,59 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">68 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">34 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">39,25 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">10,13 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">76 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">39 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">44,73 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">11,54 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">78 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">46,13 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">11,90 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">80 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">47,48 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">12,25 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">93 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">10 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56,45 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">14,57 €</td>
</tr>
<tr>
<td class="TABLEAU-legende" rowspan="1" colspan="7">(1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1<sup>er</sup> janvier de l’année au cours de laquelle est versée la rémunération.<br/>(2) CSA = Contribution Solidarité Autonomie.<br/>(3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %.<br/>* Calculé par nos soins.</td>
</tr>
</tbody>
</table>
</p>
<p>
<table>
<tbody>
<tr>
<td class="TABLEAU-Titre" rowspan="1" colspan="7">Apprentis : cotisations patronales à compter du du 01/01/2017 au 01/07/2017<br/>Entreprises &gt; ou égal à 11 salariés non inscrites au registre des métiers <sup>(1)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="2" colspan="1">Salaire en %<br/>du SMIC</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="6">Cotisations patronales mensuelles en euros (€) *</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">11 à moins de 20 salariés <sup>(2)</sup> : FNAL 0,10 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">20 salariés et plus <sup>(2)</sup> :<br/>FNAL 0,50 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Chômage<br/>4% </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGS<br/>0,15 % </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Retraite Compl.<br/>4,65 % <sup>(3)</sup>
</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGFF<br/>1,20 %</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">0 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,62 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2,48 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">15 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">17,90 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4,62 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">17 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">19,95 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,15 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">18 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">20,65 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,33 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">23 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">26,18 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6,76 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">52 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">24 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">28,22 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,28 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">28,92 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,46 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">27 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30,97 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,99 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">61 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">34,41 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8,88 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">64 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">31 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">36,50 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,42 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">32 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37,15 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,59 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">68 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">34 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">39,25 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">10,13 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">76 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">38 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">44,73 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">11,54 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">78 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">46,13 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">11,90 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">80 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">47,48 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">12,25 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">93 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">10 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56,45 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">14,57 €</td>
</tr>
<tr>
<td class="TABLEAU-legende" rowspan="1" colspan="7">(1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1<sup>er</sup> janvier de l’année au cours de laquelle est versée la rémunération.<br/>(2) CSA = Contribution Solidarité Autonomie.<br/>(3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %.<br/>* Calculé par nos soins.</td>
</tr>
</tbody>
</table>
</p>

<p>
<table>
<tbody>
<tr>
<td class="TABLEAU-Titre" rowspan="1" colspan="7">Apprentis : cotisations patronales à compter du 01/01/2016<br/>Entreprises &gt; ou égal à 11 salariés non inscrites au registre des métiers <sup>(1)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="2" colspan="1">Salaire en %<br/>du SMIC</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="6">Cotisations patronales mensuelles en euros (€) *</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">11 à moins de 20 salariés <sup>(2)</sup> : FNAL 0,10 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">20 salariés et plus <sup>(2)</sup> :<br/>FNAL 0,50 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Chômage<br/>4 % </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGS<br/>0,25 % </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Retraite Compl.<br/>4,65 % <sup>(3)</sup>
</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGFF<br/>1,20 %</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,53 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2,46 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">15 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">17,72 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4,57 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">17 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">19,76 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,10 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">18 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">20,46 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,28 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">22 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25,90 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6,68 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">52 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">24 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">27,95 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,21 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">28,64 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,39 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">26 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30,69 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,92 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">61 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">29 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">34,08 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8,80 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">64 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">31 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">36,13 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,32 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">32 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">36,83 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,50 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">68 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">33 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">38,87 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">10,03 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">76 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">38 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">44,31 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">11,44 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">78 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">39 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">45,71 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">11,80 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">80 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">47,06 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">12,14 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">93 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">10 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">48 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">55,94 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">14,44 €</td>
</tr>
<tr>
<td class="TABLEAU-legende" rowspan="1" colspan="7">(1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1<sup>er</sup> janvier de l’année au cours de laquelle est versée la rémunération.<br/>(2) CSA = Contribution Solidarité Autonomie.<br/>(3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %.<br/>* Calculé par nos soins.</td>
</tr>
</tbody>
</table>
</p>

<p>
<table>
<tbody>
<tr>
<td class="TABLEAU-Titre" rowspan="1" colspan="7">Apprentis : cotisations patronales à compter du 01/01/2015<br/>Entreprises &gt; ou égal à 11 salariés non inscrites au registre des métiers <sup>(1)</sup>
</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="2" colspan="1">Salaire en %<br/>du SMIC</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="6">Cotisations patronales mensuelles en euros (€) *</td>
</tr>
<tr>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">11 à moins de 20 salariés <sup>(2)</sup> : FNAL 0,10 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">20 salariés et plus <sup>(2)</sup> :<br/>FNAL 0,50 %<br/>+ CSA 0,30 %</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Chômage<br/>4,00 % </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGS<br/>0,30 % </td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">Retraite Compl.<br/>4,65 % <sup>(3)</sup>
</td>
<td class="TABLEAU-Titre-colonne" rowspan="1" colspan="1">AGFF<br/>1,20 %</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,49 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2,45 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">37 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">15 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">17,62 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4,55 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">17 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">19,67 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,08 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">41 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">17 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">1 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">20,32 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5,24 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">49 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">22 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">25,76 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6,65 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">52 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">24 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">27,81 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,18 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">53 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">24 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">28,46 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,34 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">56 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">26 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">30,50 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7,87 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">61 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">29 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">33,90 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8,75 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">64 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">31 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">35,94 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,28 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">65 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">6 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">31 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">36,59 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,44 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">68 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">7 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">33 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">2 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">38,64 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">9,97 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">76 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">38 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">44,03 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">11,36 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">78 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">39 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">45,43 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">11,72 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">80 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">8 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">40 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">3 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">46,78 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">12,07 €</td>
</tr>
<tr>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">93 %</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">5 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">10 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">48 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">4 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">55,57 €</td>
<td class="TABLEAU-Texte" rowspan="1" colspan="1">14,34 €</td>
</tr>
<tr>
<td class="TABLEAU-legende" rowspan="1" colspan="7">(1) L’assiette mensuelle de calcul est fixée sur la base de 151,67 fois le montant du Smic au 1<sup>er</sup> janvier de l’année au cours de laquelle est versée la rémunération.<br/>(2) CSA = Contribution Solidarité Autonomie.<br/>(3) Le taux de 4,65 % correspond à une répartition respective employeur et salarié de 60 % et 40 %.<br/>* Lettre-circulaire de l’Acoss n° 2015-0000041 du 24 juillet 2015.</td>
</tr>
</tbody>
</table>
</p>
</p>
</section>

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