{"id":12618,"date":"2026-04-21T14:29:07","date_gmt":"2026-04-21T12:29:07","guid":{"rendered":"https:\/\/sedi.pixecom.site\/sedi\/?post_type=services&#038;p=12618"},"modified":"2026-04-26T21:32:38","modified_gmt":"2026-04-26T19:32:38","slug":"charges-sociales","status":"publish","type":"services","link":"https:\/\/sedi.pixecom.site\/sedi\/services\/charges-sociales\/","title":{"rendered":"MUKFR-CHARGES SOCIALES"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12618\" class=\"elementor elementor-12618\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d753cc e-flex e-con-boxed e-con e-parent\" data-id=\"6d753cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a7d8c06 e-con-full e-flex e-con e-child\" data-id=\"a7d8c06\" data-element_type=\"container\" data-e-type=\"container\" 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class=\"menu-item-text\"><span class=\"menu-text\">Charges sociales<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13010 has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">FOCUS ON<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12631 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/les-regimes-de-retraite-au-royaume-uni-2022\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Les re\u0301gimes de retraite au Royaume Uni<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> 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35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/MI-Charges-Sociales-SEDI-UK-2022.pdf\" >\n\t\t\t\t\t\t\tT\u00e9l\u00e9charger la fiche\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d076a5 elementor-widget elementor-widget-text-editor\" data-id=\"2d076a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 class=\"p2\"><b>SOCIAL CONTRIBUTIONS <\/b><\/h1><h1 class=\"p2\"><b>CHARGES SOCIALES <\/b><\/h1><h2 class=\"p2\"><b>Le NATIONAL INSURANCE Number : <\/b><\/h2><p class=\"p2\"><b>Le Num\u00e9ro de S\u00e9curite sociale Britannique <\/b><\/p><p class=\"p3\">Tous les employ\u00e9s travaillant au Royaume-Uni ou\/et ayant leur lieu de travail principal au Royaume-Uni doivent avoir un <span class=\"s1\">NI number. <\/span>L\u2019 employ\u00e9(e) peut obtenir un NI number s&rsquo;il\/elle vit au Royaume-Uni et <b>a le droit d\u2019y travailler<\/b>. Comment l\u2019obtenir:<\/p><p class=\"p4\"><span class=\"s2\">\u2022 <\/span>https:\/\/www.gov.uk\/apply-national-insurance-number<\/p><p class=\"p3\"><span class=\"s2\">\u2022 \u00ab <\/span><b>National Insurance number application line <\/b>\u00bb 0800 141 2079<\/p><p class=\"p3\">Il \/ elle devra \u00e9galement s&rsquo;inscrire aupr\u00e8s du m\u00e9decin g\u00e9n\u00e9raliste local (= GP).<\/p><p class=\"p3\"><b>Si l&#8217;employ\u00e9(e) n&rsquo;a pas la nationalit\u00e9 britannique, il\/elle devra fournir la preuve de son droit de travailler au Royaume-Uni (pre-settled or settled status from the EU Settlement Scheme etc) : www.gov.uk <\/b><\/p><p class=\"p6\"><b>P45 <\/b>\/ <b>&lsquo;Starter checklist&rsquo; : <\/b><\/p><p class=\"p3\">Lorsqu&rsquo;un nouvel employ\u00e9 rejoint une entreprise Britannique, il\/elle doit pr\u00e9senter \u00e0 son nouvel employeur un formulaire P45 obtenu aupr\u00e8s de son pr\u00e9c\u00e9dent employeur. Si il\/elle n&rsquo;en a pas, il\/elle devra remplir un formulaire appel\u00e9 \u201c Starter Checklist\u201d, t\u00e9l\u00e9chargeable sur le site Internet du HMRC.<\/p><p class=\"p3\">Ces formulaires sont envoy\u00e9s au HMRC afin qu&rsquo;il puisse retracer l&#8217;emploi et attribuer des codes fiscaux et des codes NIC aux personnes concern\u00e9es.<\/p><p class=\"p6\"><b>Tax Code et PAYE: <\/b><\/p><p class=\"p3\">Une fois par an, chaque employ\u00e9 Britannique re\u00e7oit du HMRC son nouveau Tax code, calcul\u00e9 sur les revenus imposables de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente. Ce Tax code devra \u00eatre mis \u00e0 la disposition de l&#8217;employeur dans les plus brefs car il permet d\u2019effectuer une d\u00e9duction \u00e0 la source correcte de l\u2019Imp\u00f4t sur le Revenu du salari\u00e9 sur ses feuilles de paie (PAYE).<\/p><p class=\"p3\">Si ce code n&rsquo;est pas encore disponible ou n&rsquo;est pas transmis \u00e0 l&#8217;employeur, un tax code ainsi qu\u2019un taux d&rsquo;imposition d\u2019 urgence (Emergency Tax code) s&rsquo;appliqueront.<\/p><h2 class=\"p2\"><b>INDEMNITE MALADIE <\/b><span class=\"s1\">2022 <\/span><\/h2><p class=\"p2\"><i>STATUTORY SICK PAY <\/i><span class=\"s1\">(SSP) <\/span><\/p><p class=\"p3\">Vos employ\u00e9s peuvent \u00eatre \u00e9ligibles \u00e0 l&rsquo;indemnit\u00e9 l\u00e9gale de maladie (SSP) s&rsquo;ils tombent malades. Le montant de l\u2019indemnit\u00e9 journali\u00e8re \u00e9tant si bas et forfai-taire, Il est fortement recommand\u00e9 de s\u00e9curiser davantage le revenu en cas de maladie du salari\u00e9 par une politique d\u2019entreprise plus avantageuse en plus d\u2019une pr\u00e9voyance ( income protection).<\/p><p class=\"p4\"><b>Le taux hebdomadaire du <\/b><span class=\"s2\"><b>SSP en 2022 <\/b><\/span><b>est de <\/b><span class=\"s2\"><b>96.35 \u00a3 jusqu&rsquo;\u00e0 28 semaines. <\/b><\/span><b>Soit moins de 500 GBP pour un mois. <\/b><\/p><p class=\"p3\">Les 3 premiers jours, appel\u00e9s \u00abwaiting days \/ jours de carence sont pay\u00e9s \u00e0 la discr\u00e9tion de l&#8217;employeur. La politique SSP dans l&rsquo;entreprise doit \u00eatre divulgu\u00e9e soit dans le contrat de travail, soit dans le manuel de l&rsquo;entreprise lorsqu&rsquo;il y en a un.<\/p><p class=\"p3\">Un certificat m\u00e9dical (sick note) n\u2019est obligatoire qu\u2019apr\u00e8s 7 jours. Pour moins.<\/p><h2 class=\"p2\"><b>INDEMNITES KILOMETRIQUES <\/b><\/h2><p class=\"p3\">1 Mile = 1.609344 Kms<\/p><p class=\"p4\"><b>V\u00e9hicule personnel du salari\u00e9 utilis\u00e9 \u00e0 des fins professionnelles <\/b><\/p><p class=\"p4\"><b>=&gt; Mileage Allowance Payments (MAPs) <\/b><\/p><p class=\"p5\">Les MAP sont les frais que vous remboursez \u00e0 votre salari\u00e9 pour l&rsquo;utilisation de son v\u00e9hicule personnel dans le cadre de ses d\u00e9placements professionnels. L\u2019employeur est autoris\u00e9 \u00e0 rembourser \u00e0 son salari\u00e9 un certain nombre de MAP chaque ann\u00e9e sans avoir \u00e0 les d\u00e9clarer au HMRC. C&rsquo;est ce qu&rsquo;on appelle un \u201cmontant approuv\u00e9 \/ Approved Amount \u201c non consid\u00e9r\u00e9 comme un revenu soumis \u00e0 charge &#8211; mais comme des remboursements de frais. Les Miles parcourus pour des raisons professionnelles peuvent \u00eatre rembours\u00e9s <b>45 pence \/ Mile pour les 10 000 premiers miles <\/b>(40p avant 2011 \u00e0 2012), <b>puis 25p \/ Mile pour chaque mile suivant. <\/b><\/p><p class=\"p4\"><b>Les voitures de soci\u00e9t\u00e9 &#8211; taux \u00e0 partir du 1er Mars 2022<\/b><\/p><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Engine size <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Petrol <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>LPG <\/b><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">1400cc or less<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">13p\/mile<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">8p<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">1401cc to 2000cc<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">15p\/mile<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">10p<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">Over 2000cc<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">22p\/mile<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">15p<\/p><\/td><\/tr><\/tbody><\/table><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Engine size <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Diesel <\/b><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">1600cc or less<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">11p\/mile<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">1601cc to 2000cc<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">13p\/mile<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">Over 2000cc<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">16p\/mile<\/p><\/td><\/tr><\/tbody><\/table><h2 class=\"p2\"><b>CHARGES SOCIALES <\/b><span class=\"s1\">2022 <\/span><\/h2><p class=\"p3\"><b>1\/ Les charges de S\u00e9curit\u00e9 Sociale obliga-toires : NI National Insurance<\/b><\/p><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Charges patronales NI &#8211; <\/b>Class 1A<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>15.05 % <\/b><\/p><\/td><\/tr><\/tbody><\/table><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Charges salariales NIC <\/b><span class=\"s1\">&#8211; <\/span>Class 1A<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p2\">De \u00a3823 \u00e0 \u00a34 189 par mois<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p2\">13.25 %<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p2\">&gt; \u00e0 \u00a34 189 par mois<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p2\">3.25 %<\/p><\/td><\/tr><\/tbody><\/table><p class=\"p2\"><b>2\/ La retraite obligatoire &#8211; Pension Scheme <\/b><\/p><p class=\"p2\">Le Royaume Uni impose depuis tr\u00e8s peu de temps une contribution \u00e0 la retraite obligatoire aux soci\u00e9t\u00e9s et aux salari\u00e9s. C&rsquo;est ce qu&rsquo;on appelle l\u2019\u00ab Automatic enrolment \u00bb aupr\u00e8s de l\u2019organisme : \u00ab The Pensions Regulator \u00bb. De nombreux fonds de pension priv\u00e9s existent. Le fonds de pension public est NEST. Divers r\u00e9gimes de pension existent dont la base de cotisation diff\u00e8re.<\/p><p class=\"p2\"><b>Exemple du \u00ab Qualifying earning pension \u00bb scheme <\/b><\/p><p class=\"p2\">\u00c0 partir du 6 avril 2019:<\/p><ul><li class=\"p2\">Contribution totale: 8%.<\/li><li class=\"p3\">L&#8217;employeur doit payer au moins 3%.<\/li><li class=\"p4\">L\u2019employ\u00e9 doit payer au moins 5%.<\/li><\/ul><p class=\"p2\">Ces pourcentages seront calcul\u00e9s entre le \u00ab Lower level of qualifying earnings \u00bb (\u00a3 520) et le \u00ab Upper level of qualifying earnings \u00bb (\u00a3 4189).<\/p><p class=\"p2\">Veuillez vous r\u00e9f\u00e9rer \u00e0 fiche SEDI sur les pensions afin de voir les diff\u00e9rents r\u00e9gimes disponibles.<\/p><h2 class=\"p2\"><b>MINIMUM SALARIAL <\/b><span class=\"s1\">(SMIC)<\/span><b>: NATIONAL MINIMUM WAGE <\/b><\/h2><p class=\"p3\"><b>A partir d&rsquo;Avril 2022 <\/b>: <span class=\"s2\"><b>\u00a39,50\/ heure <\/b><\/span>pour les salari\u00e9s de 25 ans et plus.<\/p><h2 class=\"p2\"><b>IMPOT SUR LE REVENU 2022\/2023 <\/b><\/h2><h2 class=\"p3\"><b><i>INCOME TAX <\/i><\/b><\/h2><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p4\"><b>Taux <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p4\"><b>Revenu imposable <\/b><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p5\">Taux standard: 20%<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p5\">De \u00a312 570 \u00e0 \u00a337 700<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p5\">Taux sup: 40%<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p5\">\u00a337 701- \u00a3150,000<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p5\">Additional rate : 45%<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p5\">&gt; \u00a3150.000<\/p><\/td><\/tr><\/tbody><\/table><h2 class=\"p2\"><b>CONGES PAYES <\/b><\/h2><p class=\"p3\">La plupart des employ\u00e9s qui travaillent une semaine de 5 jours b\u00e9n\u00e9ficient d\u2019au moins 28 jours de cong\u00e9s annuel pay\u00e9s par an ( =5.6 semaines).<\/p><p class=\"p4\"><b>Jours f\u00e9ri\u00e9s 2022<\/b><\/p><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>3 January <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">New Year&rsquo;s Day<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>15 Avril <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Good Friday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>18 Avril <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Easter Monday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>2 Mai <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Early May Bank Holiday (VE day)<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>2 Juin <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Spring Bank Holiday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>3 Juin <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Platinium Jubilee Bank Holiday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>29 August <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Summer Bank Holiday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>26 December <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Boxing Day<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>27 December <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Christmas Day (substitute day)<\/p><\/td><\/tr><\/tbody><\/table><p class=\"p2\"><span class=\"s1\">NB: Un employeur peut choisir d&rsquo;inclure les jours f\u00e9ri\u00e9s <\/span>aux 28 jours de Cps. Il est \u00e9galement \u00e0 noter qu\u2019au Royaume Uni, si un jour f\u00e9ri\u00e9 tombe un jour non tra-vaill\u00e9, le b\u00e9n\u00e9fice du jour f\u00e9ri\u00e9 est report\u00e9 au jour tra-vaill\u00e9 imm\u00e9diat \u00e0 venir.<\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Starting your business with us is easy! Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo. <\/p>\n","protected":false},"featured_media":11402,"template":"","class_list":["post-12618","services","type-services","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services\/12618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services"}],"about":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/types\/services"}],"version-history":[{"count":11,"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services\/12618\/revisions"}],"predecessor-version":[{"id":12875,"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services\/12618\/revisions\/12875"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/media\/11402"}],"wp:attachment":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/media?parent=12618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}