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Depuis de longs mois, les hausses de rémunération ne suivent pas celles de l’inflation, entrainant une baisse importante du salaire réel et donc, une lourde perte de pouvoir d’achat. Le contexte économique ne permet pas à nos très petites et moyennes entreprises (TPE-PME), à nos entreprises de taille intermédiaire (ETI), à nos artisans et commerçants d’absorber des hausses de salaires arbitraires et unilatérales. Limiter les hausses de salaire au seul salaire minimum interprofessionnel de croissance (SMIC) serait aussi une grave erreur, écartant l’ensemble des classes moyennes françaises qui souffrent tout autant de salaires qui ne correspondent pas à leur contribution aux richesses produites par nos entreprises. L’article 1er de la présente loi prévoit un dispositif permettant d’aider les entreprises à augmenter de 10 % l’ensemble des salaires d’une même entreprise, cette hausse étant exempte de l’essentiel des charges afin d’en limiter son coût pour les entreprises. Ce dispositif serait ouvert pour les salaires dont le montant atteint jusqu’à trois fois le SMIC afin de bénéficier aux classes moyennes.","articles":[{"num":"1er","extrait":"I. – À compter du 1 er janvier 2025 et jusqu’au 31 décembre 2027, les entreprises concluant une convention d’entreprise mentionnée à l’article L. 2232-11 du code du travail incluant une majoration salariale au moins égale à 10 % des salaires pratiqués par l’entreprise pour l’ensemble des salariés de l’entreprise dont la rémunération est inférieure à trois fois le salaire minimum de croissance mentionné à l’article L. 3231-2 du même code, net des prélèvements sociaux obligatoires, bénéficient d’une exonération patronale. II. – L’exonération patronale mentionnée au I désigne les cotisations à la charge de l’employeur dues au titre des assurances sociales et des allocations familiales, les cotisations dues au titre des accidents du travail et des maladies professionnelles, à hauteur du taux fixé par l’arrêté mentionné à la seconde phrase du deuxième alinéa de l’article L. 241-5 du code de la sécurité sociale, les contributions mentionnées à l’article L. 813-4 du code de la construction et de l’habitation, les cotisations à la charge de l’employeur dues au titre des régimes de retraite complémentaire légalement obligatoires mentionnés à l’article L. 921-4 du code de la sécurité sociale ou créés par la loi, la contribution mentionnée au 1° de l’article L. 14-10-4 du code de l’action sociale et des familles et les contributions à la charge de l’employeur dues au titre de l’assurance chômage prévues au 1° de l’article L. 5422-9 du code du travail. III. – L’exonération patronale mentionnée au I s’applique à la seule majoration salariale. IV. – Pour bénéficier de l’exonération patronale mentionnée au I, la convention d’entreprise doit déterminer la grille salariale applicable en 2024 et la nouvelle grille salariale applicable au 1 er janvier de l’année de mise en œuvre de la majoration mentionnée au I. V. – L’exonération patronale mentionnée au I est applicable pour les salariés ayant signé un contrat avec l’entreprise à compter du 1er janvier 2025 et jusqu’au 31 décembre 2027 si leur salaire est supérieur à au moins 10 % de la grille salariale applicable en 2024 mentionnée au IV. VI. – Le montant de l’exonération patronale mentionnée au I est calculé chaque année civile, pour chaque salarié et pour chaque contrat de travail, selon des modalités fixées par décret."},{"num":"2","extrait":"La perte de recettes pour les organismes de sécurité sociale est compensée, à due concurrence, par la majoration de l’accise sur les tabacs prévue au chapitre IV du titre Ier du livre III du code des impositions sur les biens et services.","resume":"Compense la perte de recettes pour les organismes de sécurité sociale par la majoration de l'accise sur les tabacs."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/17/textes/l17b0344_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 15 octobre 2024. Il n'a pas été adopté à ce jour : ce n'est pas la loi.","garde":"Ce résumé décrit ce que le texte propose. 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