{"id":41114,"date":"2025-02-27T05:44:01","date_gmt":"2025-02-27T05:44:01","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=41114"},"modified":"2025-03-02T17:08:30","modified_gmt":"2025-03-02T17:08:30","slug":"minimum-exonere","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/minimum-exonere\/","title":{"rendered":"Minimum exon\u00e9r\u00e9 : augmentation du SMI et effets sur le REVENU 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"41114\" class=\"elementor elementor-41114\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1c853f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c853f2\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8e7e75\" data-id=\"f8e7e75\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b64530 elementor-widget elementor-widget-text-editor\" data-id=\"7b64530\" 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<p>Ces derniers temps, il y a eu beaucoup d&rsquo;agitation dans la presse et \u00e0 la t\u00e9l\u00e9vision sur le minimum exon\u00e9r\u00e9.<\/p><p>Dans cet article, nous allons essayer de r\u00e9pondre \u00e0 la question suivante :<\/p><p>Si vous percevez le salaire minimum interprofessionnel SMI en 2025, devez-vous payer des imp\u00f4ts ou non ?<\/p><p>Mais avant tout, clarifions les termes les plus importants afin qu&rsquo;il n&rsquo;y ait pas de confusion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-26fbb1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26fbb1e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10ccda7\" data-id=\"10ccda7\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6fb401 elementor-widget elementor-widget-heading\" data-id=\"d6fb401\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que le minimum exon\u00e9r\u00e9 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e0dc4a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0dc4a0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eaafd67\" data-id=\"eaafd67\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5089b8 elementor-widget elementor-widget-text-editor\" data-id=\"f5089b8\" 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<p>Le salaire minimum exon\u00e9r\u00e9 est le salaire minimum que vous percevez et pour lequel vous n&rsquo;avez pas \u00e0 payer d&rsquo;imp\u00f4ts.<\/p><p>\u00a0<\/p><p>\u00c0 partir du premier euro qui d\u00e9passe le salaire minimum exon\u00e9r\u00e9, vous commencez \u00e0 payer des imp\u00f4ts.<\/p><p>\u00a0<\/p><p>Faites tr\u00e8s attention, nous parlons de montants bruts, de montants avec taxes incluses et non de ce que l&#8217;employeur paie sur la masse salariale s&rsquo;il est sup\u00e9rieur au SMI.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5b7bdb7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b7bdb7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3aecb58\" data-id=\"3aecb58\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-145554c elementor-widget elementor-widget-heading\" data-id=\"145554c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que le salaire minimum interprofessionnel SMI ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-611da96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"611da96\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-978c646\" data-id=\"978c646\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0ac8fc elementor-widget elementor-widget-text-editor\" data-id=\"c0ac8fc\" 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<p>Le salaire minimum interprofessionnel SMI est le salaire minimum que l&#8217;employeur doit payer pour son travail et qui lui est impos\u00e9 par la loi.<\/p><p>\u00a0<\/p><p>C&rsquo;est-\u00e0-dire que l&#8217;employeur, l&rsquo;entreprise ou le travailleur ind\u00e9pendant ne peut pas vous payer en dessous du salaire minimum interprofessionnel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4d1a1d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d1a1d3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6582f99\" data-id=\"6582f99\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0d835a elementor-widget elementor-widget-heading\" data-id=\"d0d835a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce qu'une retenue sur salaire ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-22edb85 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22edb85\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c765782\" data-id=\"c765782\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26ed50a elementor-widget elementor-widget-text-editor\" data-id=\"26ed50a\" 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<p>Une retenue \u00e0 la source est une partie de votre salaire qui n&rsquo;est pas pay\u00e9e par votre employeur et qui est vers\u00e9e directement au fisc.<\/p><p>\u00a0<\/p><p>En d&rsquo;autres termes, la retenue \u00e0 la source fait partie de vos imp\u00f4ts.<\/p><p>\u00a0<\/p><p>Le syst\u00e8me fiscal est con\u00e7u de telle sorte que celui qui vous doit de l&rsquo;argent pour votre salaire paie une partie de vos imp\u00f4ts directement au fisc.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0cf4ea5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cf4ea5\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1b4abe6\" data-id=\"1b4abe6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2064870 elementor-widget elementor-widget-heading\" data-id=\"2064870\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Que signifie \u00eatre taxer ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-79ac5a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79ac5a5\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6bba53a\" data-id=\"6bba53a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e086651 elementor-widget elementor-widget-text-editor\" data-id=\"e086651\" 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<p>Si \u00e7a va, cela semble \u00eatre une question \u00e9vidente. Taxer signifie payer des imp\u00f4ts.<\/p><p>\u00a0<\/p><p>Mais d&rsquo;apr\u00e8s notre exp\u00e9rience, il y a beaucoup de gens qui sont confus, parce qu&rsquo;ils pensent que s&rsquo;ils n&rsquo;ont pas \u00e0 faire le loyer, ils ne paient pas d&rsquo;imp\u00f4ts et c&rsquo;est une mauvaise appr\u00e9ciation.<\/p><p>\u00a0<\/p><p>Si vous percez plus que le SMI, vous payez d\u00e9j\u00e0 des imp\u00f4ts sur votre masse salariale. En effet<\/p><p>\u00a0<\/p><p>L&#8217;employeur ou le travailleur ind\u00e9pendant d\u00e9duit une partie de votre salaire sur la masse salariale parce que la loi l&rsquo;oblige \u00e0 vous retenir (enlevez une partie de votre salaire qui vous paie) et \u00e0 le payer au fisc.<\/p><p>\u00a0<\/p><p>En d&rsquo;autres termes, les retenues \u00e0 la source de l&#8217;employeur font partie de vos imp\u00f4ts, et non des imp\u00f4ts de l&#8217;employeur ou du travailleur ind\u00e9pendant.<\/p><p>\u00a0<\/p><p>Cependant, cela d\u00e9pendra de la situation personnelle si vous \u00eates rembours\u00e9 ou non sur le loyer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-74f2b0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74f2b0a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f40b5c\" data-id=\"6f40b5c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6b59eb elementor-widget elementor-widget-heading\" data-id=\"d6b59eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Augmentation du SMI 2025 au-dessus du minimum exon\u00e9r\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-201867e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"201867e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b43cd1b\" data-id=\"b43cd1b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-96d30b4 elementor-widget elementor-widget-text-editor\" data-id=\"96d30b4\" 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<h3>Le SMI en 2025 augmente de 700 \u20ac.<\/h3><p>En 2024, le salaire minimum interprofessionnel \u00e9tait de 15 876 \u20ac<\/p><p>En 2025, le salaire minimum interprofessionnel (SMI 2025) sera de 16 576 \u20ac (dans le BOE, le SMI est pay\u00e9 par mois et doit \u00eatre multipli\u00e9 par 14 paiements)<\/p><p>C&rsquo;est-\u00e0-dire qu&rsquo;il a augment\u00e9 de 700 \u20ac.<\/p><p>Cependant, certains de ses employ\u00e9s qui per\u00e7oivent le SMI sont inquiets, car &#8211; selon la presse &#8211; cela peut les obliger \u00e0 payer l&rsquo;imp\u00f4t sur le revenu des personnes physiques en 2025 (alors qu&rsquo;ils n&rsquo;avaient pas cette obligation jusqu&rsquo;\u00e0 pr\u00e9sent).<\/p><h3>Le SMI de 2025 est sup\u00e9rieur au minimum exon\u00e9r\u00e9<\/h3><p>En effet, le salaire per\u00e7u par ces travailleurs en 2025 d\u00e9passera le montant du minimum exon\u00e9r\u00e9 jusqu&rsquo;\u00e0 laquelle il n&rsquo;y a pas d&rsquo;obligation de retenue sur le salaire brut per\u00e7u : 15 876 euros \u00e0 partir de 2024 (cette ann\u00e9e-l\u00e0, le SMI et ledit minimum exon\u00e9r\u00e9 \u00e9taient du m\u00eame montant).<\/p><p>En chr\u00e9tien, cela signifie qu&rsquo;en 2024 le SMI \u00e9tait \u00e9gal au minimum exon\u00e9r\u00e9 mais en 2025 et ce n&rsquo;est plus le cas, le SMI est sup\u00e9rieur au minimum exon\u00e9r\u00e9.<\/p><p>Eh bien, rassurez vos travailleurs et informez-les que dans de nombreux cas, ils seront toujours exon\u00e9r\u00e9s de retenue \u00e0 la source et que, s&rsquo;ils doivent finalement la supporter, en g\u00e9n\u00e9ral, cela ne les obligera pas non plus \u00e0 d\u00e9clarer l&rsquo;imp\u00f4t sur le revenu des personnes physiques.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8d75056 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d75056\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afb64c3\" data-id=\"afb64c3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53d290b elementor-widget elementor-widget-heading\" data-id=\"53d290b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Retenue en rencaissant le SMI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-504c051 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"504c051\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d64f19\" data-id=\"7d64f19\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-193e6f4 elementor-widget elementor-widget-text-editor\" data-id=\"193e6f4\" 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<h3>Tout d\u00e9pend de votre situation familiale<\/h3><p>Comme nous l&rsquo;avons dit pr\u00e9c\u00e9demment, si en 2025 il est sup\u00e9rieur au SMI, c&rsquo;est-\u00e0-dire 16 576 euros, l&#8217;employeur peut pratiquer la retenue sur la masse salariale.<\/p><p>Voyons dans quels cas ils vont le retenir.<\/p><p>Cela d\u00e9pendra de votre situation personnelle (celle qu&rsquo;ils auront d\u00e9clar\u00e9e \u00e0 l&rsquo;entreprise \u00e0 l&rsquo;aide du mod\u00e8le 145).<\/p><p>Comme \u00e7a :<\/p><p>Situations 1 et 2<\/p><p>Si l&#8217;employ\u00e9 est le parent d&rsquo;une famille monoparentale ayant droit \u00e0 une r\u00e9duction de l&rsquo;imp\u00f4t sur le revenu des personnes physiques pour d\u00e9clarer avec les enfants (situation 1) ou est mari\u00e9 et que son conjoint ne percevant pas de revenus sup\u00e9rieurs \u00e0 1 500 euros (situation 2), il restera exon\u00e9r\u00e9 de retenue \u00e0 la source, car le minimum exon\u00e9r\u00e9 dans ces cas est plus \u00e9lev\u00e9.<\/p><p>Situation 3<\/p><p>Dans les autres cas, si le travailleur a deux enfants ou plus qui lui donnent droit au minimum pour les descendants, ils ne doivent pas non plus retenir quoi que ce soit (dans ce cas, le minimum exon\u00e9r\u00e9 est de 16 867 \u20ac, ce qui est un montant l\u00e9g\u00e8rement sup\u00e9rieur au SMI).<\/p><p>Toutefois, si l&#8217;employ\u00e9 n&rsquo;a pas d&rsquo;enfants ou n&rsquo;en a qu&rsquo;un, le minimum exon\u00e9r\u00e9 est inf\u00e9rieur au SMI et l&rsquo;entreprise est oblig\u00e9e de retenir (sauf en cas d&rsquo;autres circonstances qui font qu&rsquo;il n&rsquo;y a pas de retenue, comme un handicap).<\/p><h3>SMI avec retenue<\/h3><p>Dans tous les cas, dans ce dernier cas, la retenue maximale que l&rsquo;entreprise devra pratiquer sur la masse salariale sera r\u00e9duite :<\/p><ul><li>Environ 300 euros par an si le travailleur n&rsquo;a pas d&rsquo;enfants.<\/li><li>De 99 euros par an si vous n&rsquo;avez qu&rsquo;un seul enfant.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b921d80 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b921d80\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bf938cd\" data-id=\"bf938cd\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d107a3 elementor-widget elementor-widget-heading\" data-id=\"0d107a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ai-je l'obligation de faire le LOYER si je facture au-dessus du minimum d'\u00e9v\u00e9nement ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4e00c76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e00c76\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c6b8a1c\" data-id=\"c6b8a1c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a308d3 elementor-widget elementor-widget-text-editor\" data-id=\"0a308d3\" 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<h3>En g\u00e9n\u00e9ral, je ne suis pas oblig\u00e9 de pr\u00e9senter le revenu si je suis au-dessus du minimum exon\u00e9r\u00e9<\/h3><p>N&rsquo;oubliez pas que le fait que vous soyez retenu sur la liste de paie ne signifie pas que vous \u00eates oblig\u00e9 de pr\u00e9senter votre revenu<\/p><p>En g\u00e9n\u00e9ral, si leurs salaires annuels sont inf\u00e9rieurs \u00e0 22 000 euros, ils ne sont pas oblig\u00e9s de le faire.<\/p><p>Ils ne devraient le pr\u00e9senter que si, en plus des r\u00e9mun\u00e9rations qu&rsquo;ils per\u00e7oivent de leur entreprise, ils percevaient \u00e9galement des revenus du travail d&rsquo;autres payeurs qui, dans leur ensemble, d\u00e9passent 1 500 euros.<\/p><h3>D\u00e9claration de REVENU \u00e0 rembourser<\/h3><p>Cependant, m\u00eame s&rsquo;ils ne sont pas oblig\u00e9s de d\u00e9clarer, recommandez-leur de v\u00e9rifier le moment venu quel serait le r\u00e9sultat de l&rsquo;imp\u00f4t sur le revenu des personnes physiques de 2025 s&rsquo;ils d\u00e9clarent, car ils pourraient avoir le droit de demander le remboursement de tout ou partie de la retenue \u00e0 la source (s&rsquo;ils avaient droit \u00e0 une d\u00e9duction, par exemple).<\/p><p>Le r\u00e9sultat de la d\u00e9claration peut \u00eatre diff\u00e9rent selon la communaut\u00e9 autonome et les taux et incitations qui y sont appliqu\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2bd8814 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bd8814\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-737a5c3\" data-id=\"737a5c3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6a562f elementor-widget elementor-widget-heading\" data-id=\"a6a562f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">En conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8cae69d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8cae69d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b55a085\" data-id=\"b55a085\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f1aa28b elementor-widget elementor-widget-text-editor\" data-id=\"f1aa28b\" 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<p>Si vos travailleurs per\u00e7oivent le SMI, vous ne devez g\u00e9n\u00e9ralement les retenir que si, dans le mod\u00e8le 145, ils ont d\u00e9clar\u00e9 qu&rsquo;ils sont en situation 3 et qu&rsquo;ils n&rsquo;ont pas d&rsquo;enfants ou qu&rsquo;ils n&rsquo;en ont qu&rsquo;un. Dans ce cas, cependant, ils peuvent peut-\u00eatre demander le remboursement dans leur imp\u00f4t sur le revenu des personnes physiques.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ces derniers temps, il y a eu beaucoup d&rsquo;agitation dans la presse et \u00e0 la t\u00e9l\u00e9vision sur le minimum exon\u00e9r\u00e9. Dans cet article, nous allons essayer de r\u00e9pondre \u00e0 la question suivante : Si vous percevez le salaire minimum interprofessionnel SMI en 2025, devez-vous payer des imp\u00f4ts ou non ? Mais avant tout, clarifions les [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":40983,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-41114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/02\/minimo-exento-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/02\/minimo-exento-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/02\/minimo-exento-300x169.webp",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/02\/minimo-exento.webp",1280,720,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Minimum exon\u00e9r\u00e9 : augmentation du SMI en Espagne en 2025 - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez ce qu&#039;est le minimum exon\u00e9r\u00e9 et comment il peut affecter vos finances. 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