{"id":12261,"date":"2025-12-09T10:27:40","date_gmt":"2025-12-09T10:27:40","guid":{"rendered":"https:\/\/sitepersojlc.fr\/?page_id=12261"},"modified":"2026-01-19T22:13:08","modified_gmt":"2026-01-19T22:13:08","slug":"chapitre-12-les-heures-supplementaires-defiscalisees-5-exercices-dapplication-2025-2024","status":"publish","type":"page","link":"https:\/\/sitepersojlc.fr\/?page_id=12261","title":{"rendered":"Chapitre 12 : Les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es (5 exercices d’application) 2026"},"content":{"rendered":"\n

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Chapitre 12<\/strong> : Les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es<\/strong><\/h2>\n\n\n\n\n\n

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RGDU mise \u00e0 jour le 19\/01\/2026 (arrondi du coefficient \u00e0 4 chiffres apr\u00e8s la virgule) <\/em><\/h5>\n\n\n\n

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1. Comment calculer le nombre d’ heures suppl\u00e9mentaires effectu\u00e9es et sur quelle base appliquer la majoration ? <\/h3>\n\n\n\n

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Majoration applicable aux Heures Suppl\/ <\/a><\/div>\n<\/div>\n\n\n\n

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Absences et d\u00e9termination du nombre d’heures suppl\/<\/div><\/a><\/div><\/div>\n<\/div><\/div>\n\n\n\n

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Mis en ligne le 05\/01\/2026<\/em><\/p>\n\n\n\n

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2. Pr\u00e9sentation de la Feuille \u00ab\u00a0Heures Suppl\u00e9mentaires\u00a0\u00bb<\/h3>\n\n\n\n

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Explication feuille HEURES SUPPLEMENTAIRES <\/a><\/div>\n<\/div>\n\n\n\n

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3. Exercices d’application sur la base CSG \/ CRDS<\/h3>\n\n\n\n\n\n
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T\u00e9l\u00e9charger le Fichier Excel <\/a><\/div>\n<\/div>\n\n\n\n
Classeur ci-dessus mis en ligne  le 06\/01\/2026<\/em><\/h5>\n\n\n\n\n\n

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4. Bulletins de paie : Exercice 1<\/h3>\n\n\n\n

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Correction <\/a><\/div>\n<\/div>\n\n\n\n

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5. Bulletins de paie : Exercice 2<\/h3>\n\n\n\n

Voir la page<\/a><\/p>\n\n\n\n

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Correction <\/a><\/div>\n<\/div>\n\n\n\n

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6. Bulletins de paie : Exercice 3<\/h3>\n\n\n\n

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Dans cet exercice vous trouverez un exemple de traitement de l’absence en cas d’heures suppl\u00e9mentaires structurelles <\/h4>\n\n\n\n

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Correction <\/a><\/div>\n<\/div>\n\n\n\n
RGDU et coefficient mis \u00e0 jour le 19\/01\/2026<\/em><\/h6>\n\n\n\n

7. Bulletins de paie : Exercice 4<\/h3>\n\n\n\n

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Correction<\/a><\/div>\n<\/div>\n\n\n\n

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L’ exercice ci-dessus porte \u00e9galement  sur des heures suppl\u00e9mentaires avec le cas d’heures structurelles et une absence en cours de mois RGDU et coefficient mis \u00e0 jour le 19\/01\/2026<\/em><\/h6>\n\n\n\n

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8. Bulletins de Paie : Exercice 5 <\/h3>\n\n\n\n

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Correction <\/div><\/a><\/div><\/div>\n<\/div><\/div>\n\n\n\n
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Chapitre 12 : Les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es RGDU mise \u00e0 jour le 19\/01\/2026 (arrondi du coefficient \u00e0 4 chiffres apr\u00e8s la virgule)  1. Comment calculer le nombre d’ heures suppl\u00e9mentaires effectu\u00e9es et sur quelle base appliquer la majoration ?  Mis en ligne le 05\/01\/2026 2. Pr\u00e9sentation de la Feuille \u00ab\u00a0Heures Suppl\u00e9mentaires\u00a0\u00bb 3. Exercices d’application sur […]<\/p>\n

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