{"id":9360,"date":"2021-12-18T11:36:38","date_gmt":"2021-12-18T10:36:38","guid":{"rendered":"https:\/\/www.unpnc-cfdt.fr\/?p=9360"},"modified":"2021-12-18T11:36:38","modified_gmt":"2021-12-18T10:36:38","slug":"comprendre-la-fiche-de-paie-de-decembre-2021","status":"publish","type":"post","link":"https:\/\/unpncnational.traitdense.com\/?p=9360","title":{"rendered":"COMPRENDRE LA FICHE DE PAIE DE D\u00c9CEMBRE 2021"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.9.1″ _module_preset=”default”][et_pb_row _builder_version=”4.9.1″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.9.1″ _module_preset=”default”][et_pb_text _builder_version=”4.9.1″ _module_preset=”default”]<\/p>\n

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\"\ud83d\udccd\" <\/span>Sur votre feuille de paie de d\u00e9cembre, vous trouverez le d\u00e9tail des dispositions suivantes :<\/div>\n<\/div>\n
\n
\"\ud83d\udd38\" <\/span>Prime de Fin d\u2019Ann\u00e9e proratis\u00e9e (PFA)<\/div>\n
\"\ud83d\udd38\" <\/span>Augmentation de la r\u00e9mun\u00e9ration de cong\u00e9s<\/div>\n
\"\ud83d\udd38\" <\/span>Augmentation des indemnit\u00e9s d\u2019activit\u00e9 partielle<\/div>\n
\"\ud83d\udd38\" <\/span>Prime Exceptionnelle de Pouvoir d\u2019Achat (PEPA)<\/div>\n<\/div>\n
\n
\"\ud83d\udccd\" <\/span>Ces \u00e9l\u00e9ments feront l\u2019objet d\u2019un versement anticip\u00e9 vers\u00e9 le 15 d\u00e9cembre 2021 pour les salari\u00e9s concern\u00e9s.<\/div>\n<\/div>\n
\n
\"\ud83d\udccd\" <\/span>Ce versement anticip\u00e9(100%de la PFA) sera r\u00e9gularis\u00e9 sur la paie de d\u00e9cembre 2021.<\/div>\n<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\n
\"\u26a0\ufe0f\"<\/span>\u00a0 Les mesures salariales sign\u00e9es en mai 2021 ont pour effet pour 2021 et 2022<\/strong> \"\u26a0\ufe0f\" <\/span>:<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>De proratiser la PFA en fonction des p\u00e9riodes d\u2019activit\u00e9 partielle (APLD) et des cong\u00e9s. (la PFA \u00e9tait pr\u00e9c\u00e9demment proratis\u00e9e uniquement par les interruptions de service non r\u00e9mun\u00e9r\u00e9es et le temps altern\u00e9)<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>D\u2019int\u00e9grer la PFA dans le salaire de r\u00e9f\u00e9rence pour le calcul des indemnit\u00e9s d\u2019APLD et de la r\u00e9mun\u00e9ration des cong\u00e9s<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>Cette augmentation du salaire de r\u00e9f\u00e9rence permet d\u2019augmenter les indemnit\u00e9s d\u2019APLD et la r\u00e9mun\u00e9ration des cong\u00e9s.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>De verser une Prime exceptionnelle de Pouvoir d\u2019Achat (PEPA) appel\u00e9e commun\u00e9ment \u00ab Prime Macron \u00bb.<\/div>\n<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\n
\"\ud83d\udd36\" <\/span>Prime de Fin d\u2019Ann\u00e9e proratis\u00e9e (PFA)<\/strong><\/div>\n
\"\ud83d\udccd\" <\/span>Votre PFA 2021 sera proratis\u00e9e :<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>Des heures d\u2019activit\u00e9 partielle entre le 1er janvier et le 30 novembre 2021 de vos jours de cong\u00e9s entre le 1er janvier et le 30 novembre 2021.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>Des p\u00e9riodes de temps altern\u00e9 entre le 1er janvier et le 31 d\u00e9cembre 2021.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>Des absences sans solde entre le 1er janvier et le 31 d\u00e9cembre 2021.<\/div>\n<\/div>\n
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\"\u26a0\ufe0f\"<\/span>\u00a0 Elle apparaitra sous 2 lignes sur votre feuille de paie:<\/strong><\/div>\n<\/div>\n
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\"\u27a1\ufe0f\" <\/span>PRIME FIN ANNEE<\/div>\n<\/div>\n
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\"\u27a1\ufe0f\" <\/span>RETENUE PFA\/CONG\u00c9<\/div>\n<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\n
\"\ud83d\udd36\"<\/span>Augmentation de la r\u00e9mun\u00e9ration de cong\u00e9s<\/strong><\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\"<\/span>L\u2019int\u00e9gration de la PFA dans l\u2019assiette de calcul de la r\u00e9mun\u00e9ration de cong\u00e9s a pour effet d\u2019augmenter cette r\u00e9mun\u00e9ration.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\"<\/span>Par mesure de simplicit\u00e9, c\u2019est le cumul des augmentations de la r\u00e9mun\u00e9ration de tous les cong\u00e9s pris entre le 1er janvier et le 30 novembre qui apparait sur la feuille de paie.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\"<\/span>Cette augmentation de la r\u00e9mun\u00e9ration de cong\u00e9s compense int\u00e9gralement la baisse de la PFA li\u00e9 \u00e0 sa proratisation par les cong\u00e9s.<\/div>\n<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\n
\"\ud83d\udd36\"<\/span>Augmentation des indemnit\u00e9s d\u2019activit\u00e9s partielle longue dur\u00e9e (APLD)<\/strong><\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\"<\/span>L\u2019int\u00e9gration de la PFA dans l\u2019assiette de calcul de l\u2019indemnit\u00e9 d\u2019activit\u00e9 partielle a pour effet d\u2019augmenter ces indemnit\u00e9s.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\"<\/span>Par mesure de simplicit\u00e9, c\u2019est le cumul des augmentations des indemnit\u00e9s d\u2019APLD vers\u00e9es pour les heures d\u2019APLD r\u00e9alis\u00e9es entre le 1er janvier et le 30 novembre qui apparait sur la feuille de paie.<\/div>\n<\/div>\n
\n
\"\u26a0\ufe0f\" <\/span>Que se passe-t-il en janvier 2022 ?<\/strong>\"\u26a0\ufe0f\"<\/span><\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\"<\/span>L\u2019activit\u00e9 partielle et les cong\u00e9s de d\u00e9cembre 2021 ne seront connus qu\u2019en janvier 2022, le cas \u00e9ch\u00e9ant une r\u00e9gularisation sera effectu\u00e9e sur la feuille de paie de janvier 2022.<\/div>\n<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\n
\"\ud83d\udd36\"<\/span>Prime Exceptionnelle de Pouvoir d\u2019Achat (PEPA)<\/strong><\/div>\n<\/div>\n
\n
\"\ud83d\udccd\" <\/span>L\u2019accord NAO sign\u00e9 en mai 2021 pr\u00e9voit le versement d\u2019une prime exceptionnelle pouvoir d\u2019achat (PEPA),appel\u00e9e \u00ab prime Macron \u00bb.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\"<\/span>\u00a0Elle sera vers\u00e9e aux salari\u00e9s pr\u00e9sents en d\u00e9cembre 2021.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>Pour tous les PNC dont la r\u00e9mun\u00e9ration (soumise \u00e0 cotisations sociales) cumul\u00e9e entre d\u00e9cembre 2020 et novembre 2021 est inf\u00e9rieure \u00e0 3 SMIC (soit pr\u00e8s de 56 000 \u20ac brut annuel pour un temps plein) y compris PNC en temps altern\u00e9 en d\u00e9cembre.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>Cette prime s\u2019\u00e9l\u00e8ve \u00e0 160 \u20ac.<\/div>\n<\/div>\n
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\"\u27a1\ufe0f\" <\/span>Elle est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu et de cotisations sociales.<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>Elle est proratis\u00e9e en fonction de votre pr\u00e9sence et de votre taux d\u2019activit\u00e9, entre le 1er d\u00e9cembre 2020 et le 30 novembre 2021 (l\u2019activit\u00e9 partielle est consid\u00e9r\u00e9e comme de la pr\u00e9sence).<\/div>\n<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
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\"\ud83d\udd36\" <\/span>Versement d\u2019un acompte le 15 d\u00e9cembre 2021<\/strong><\/div>\n<\/div>\n
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\"\u27a1\ufe0f\" <\/span>Un acompte unique sera vers\u00e9 le 15 d\u00e9cembre, par virement sur le compte bancaire des salari\u00e9s concern\u00e9s.<\/div>\n<\/div>\n
\n
\"\u26a0\ufe0f\" <\/span>Cette ann\u00e9e, cet acompte sera la somme :<\/div>\n<\/div>\n
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\"\u27a1\ufe0f\" <\/span>Votre PFA proratis\u00e9e (sur la base de votre activit\u00e9 partielle \u00e0 fin octobre 21) abattue d\u2019une estimation des cotisations salari\u00e9s (20%) et de votre taux de Pr\u00e9l\u00e8vement \u00e0 la source de fin novembre<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>Le cumul de vos compl\u00e9ments d\u2019indemnit\u00e9s d\u2019APLD (sur la base de votre activit\u00e9 partielle \u00e0 fin octobre 21) et de vos compl\u00e9ments de r\u00e9mun\u00e9ration de cong\u00e9s<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>Votre prime PEPA si vous en \u00eates b\u00e9n\u00e9ficiaire.<\/div>\n<\/div>\n
\n
\"\ud83d\udccc\" <\/span>Sur votre feuille de paie de d\u00e9cembre, le montant de votre acompte sera affich\u00e9 dans la zone “Autres \u00e9l\u00e9ments de paie”<\/div>\n
\u00a0<\/div>\n<\/div>\n
\n
\"\u26a0\ufe0f\" <\/span>Le versement par anticipation de l’acompte PFA n’est pas r\u00e9alis\u00e9 dans les cas suivants :<\/strong> \"\u26a0\ufe0f\"<\/span><\/div>\n<\/div>\n
\n
\"\u2666\ufe0f\" <\/span>Cadres groupe 3, non concern\u00e9s par la PFA<\/div>\n
\"\u2666\ufe0f\" <\/span>Stagiaires, salari\u00e9s en Fongecif, salari\u00e9s en cessation provisoire de service, en cessation d\u00e9finitive de service et absence sans solde (hors temps altern\u00e9) en d\u00e9cembre 2021,<\/div>\n
\"\u2666\ufe0f\" <\/span>Salari\u00e9s ayant des saisies arr\u00eats\/ pension alimentaire,<\/div>\n
\"\u2666\ufe0f\" <\/span>Salari\u00e9s en arr\u00eat Maladie de longue dur\u00e9e,<\/div>\n
\"\u2666\ufe0f\" <\/span>Versement d\u00e9j\u00e0 effectu\u00e9 par anticipation de l\u2019acompte PFA (acompte social),<\/div>\n<\/div>\n
\n
\"\u2757\ufe0f\"<\/span>Pour ces salari\u00e9s, les diff\u00e9rentes mesures d\u00e9crites ci-dessus (y compris le versement \u00e9ventuel de la PEPA) seront directement trait\u00e9es lors de la paie de d\u00e9cembre.\"\u2757\ufe0f\"<\/span><\/div>\n<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\n
\"\ud83d\udd36\" <\/span>Indemnit\u00e9 Inflation<\/strong><\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>La loi de finances rectificative du 24 novembre 2021 pr\u00e9voit le versement d\u2019une \u00ab indemnit\u00e9 inflation \u00bb de 100 \u20ac exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu et de cotisations sociales sous certaines conditions de pr\u00e9sence et de salaire.<\/div>\n<\/div>\n
\n
\"\u26a0\ufe0f\" <\/span>En raison d\u2019une publication tardive du d\u00e9cret d\u2019application, cette indemnit\u00e9 inflation sera vers\u00e9e sur la paie de janvier 2022 et fera l\u2019objet d\u2019une communication ult\u00e9rieure. <\/strong>\"\u26a0\ufe0f\"<\/span><\/div>\n<\/div>\n
\n
\"\ud83d\udfe5\" <\/span>Baisse des taux de cotisations de pr\u00e9voyance sp\u00e9cifiques aux PNC :<\/div>\n<\/div>\n
\n
\"\ud83d\udccd\" <\/span>Les personnels navigants commerciaux de l\u2019entreprise b\u00e9n\u00e9ficient de garanties de pr\u00e9voyance sp\u00e9cifiques :<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>La garantie inaptitude physique d\u00e9finitive en cas de perte de licence du PNC.<\/div>\n
\"\u27a1\ufe0f\" <\/span>La garantie longue maladie compl\u00e9mentaire en cas d\u2019incapacit\u00e9 ou d\u2019invalidit\u00e9 du PNC.<\/div>\n<\/div>\n
\n
\"\ud83d\udccc\" <\/span>Suite \u00e0 des n\u00e9gociations avec les assureurs, les taux de cotisations finan\u00e7ant ces garanties seront diminu\u00e9s \u00e0 compter du 1er Janvier 2022 (sans impact sur les garanties pour les PNC) :<\/div>\n<\/div>\n
\n
\"\ud83d\udccd\" <\/span>La cotisation patronale \u00ab compl\u00e9mentaire longue maladie assurance compl\u00e9mentaire \u00bb sera appel\u00e9e au taux de 0,01% au lieu de 0,05%.<\/div>\n<\/div>\n
\n
\"\ud83d\udccd\" <\/span>Les cotisations patronales et salariales \u00ab compl\u00e9mentaire longue maladie TA et TB\u00bb (perte de licence) seront appel\u00e9es au taux global de 0,40% au lieu de 0,44%.<\/div>\n<\/div>\n
\n
\"\ud83d\udccc\" <\/span>Les nouveaux taux de cotisations salariales seront de :<\/div>\n<\/div>\n
\n
\"\ud83d\udccd\" <\/span>Pour les h\u00f4tesses et stewards :<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>0,16% sur la r\u00e9mun\u00e9ration comprise entre 0 et 1 PASS (plafond annuel de la s\u00e9curit\u00e9 sociale= 41136\u20ac).<\/div>\n
\"\u27a1\ufe0f\" <\/span>0,20% sur la r\u00e9mun\u00e9ration au-del\u00e0 de 1 PASS (plafond annuel de la s\u00e9curit\u00e9 sociale= 41136\u20ac)<\/div>\n<\/div>\n
\n
\"\ud83d\udccd\" <\/span>Pour les autres PNC :<\/div>\n<\/div>\n
\n
\"\u27a1\ufe0f\" <\/span>la cotisation salariale sera de 0,20%<\/div>\n<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n
\u00a0<\/div>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.9.1″ _module_preset=”default”][et_pb_row _builder_version=”4.9.1″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.9.1″ _module_preset=”default”][et_pb_text _builder_version=”4.9.1″ _module_preset=”default”] Sur votre feuille de paie de d\u00e9cembre, vous trouverez le d\u00e9tail des dispositions suivantes : Prime de Fin d\u2019Ann\u00e9e proratis\u00e9e (PFA) Augmentation de la r\u00e9mun\u00e9ration de cong\u00e9s Augmentation des indemnit\u00e9s d\u2019activit\u00e9 partielle Prime Exceptionnelle de Pouvoir d\u2019Achat (PEPA) Ces \u00e9l\u00e9ments feront l\u2019objet d\u2019un versement […]<\/p>\n","protected":false},"author":1,"featured_media":9365,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[245],"tags":[],"class_list":["post-9360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-air-france","entry","has-media"],"_links":{"self":[{"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=\/wp\/v2\/posts\/9360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9360"}],"version-history":[{"count":0,"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=\/wp\/v2\/posts\/9360\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=\/wp\/v2\/media\/9365"}],"wp:attachment":[{"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unpncnational.traitdense.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}