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La défiscalisation des heures supplémentaires: quels impacts micro et macroéconomiques?

Listed author(s):
  • Eric Heyer

    (Observatoire français des conjonctures économiques)

La défiscalisation des heures supplémentaires et son exonération de cotisations sociales est centrale dans le dispositif du nouveau gouvernement. Concrètement, la rémunération des heures supplémentaires effectuées au-delà des 35 heures hebdomadaires sera majorée de 25 % quelque soit la taille de l’entreprise, ne sera soumise ni à l'impôt sur le revenu ni aux cotisations sociales salariées et bénéficiera d’une réduction de cotisations employeurs. Elle vise donc à redonner du pouvoir d’achat aux salariés français en abaissant le coût du travail et en augmentant leur durée du travail. Avant d’exposer les résultats et les mécanismes macro-économiques résultant d’une telle mesure (V), nous rappellerons les principes de la mesure (I), puis nous ferons rapidement un état des lieux des pratiques d’heures supplémentaires et complémentaires au sein des entreprises (II.1.) ainsi que des taux de cotisations employeurs et salariés en vigueur (II.2.). Nous détaillerons ensuite le coût global pour les finances publiques d’une telle mesure (III) ainsi que son impact sur le coût du travail des entreprises (IV).

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Paper provided by Sciences Po in its series Sciences Po publications with number info:hdl:2441/2979.

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Date of creation: Nov 2007
Handle: RePEc:spo:wpmain:info:hdl:2441/2979
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