{"id":8870,"date":"2024-10-24T08:54:10","date_gmt":"2024-10-24T08:54:10","guid":{"rendered":"https:\/\/sitepersojlc.fr\/?page_id=8870"},"modified":"2025-12-11T09:32:32","modified_gmt":"2025-12-11T09:32:32","slug":"les-heures-supplementaires-defiscalisees-5-exercices-dapplication-2024","status":"publish","type":"page","link":"https:\/\/sitepersojlc.fr\/?page_id=8870","title":{"rendered":"Chapitre 12 : Les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es (5 exercices d&rsquo;application) 2025"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Chapitre 12<\/strong> : <strong>Les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es<\/strong><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"852\" height=\"903\" src=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2024\/02\/13-images-choc-de-la-nasa-qui-revelent-le-visage-du-changement-climatique-3.png\" alt=\"\" class=\"wp-image-7146\" srcset=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2024\/02\/13-images-choc-de-la-nasa-qui-revelent-le-visage-du-changement-climatique-3.png 852w, https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2024\/02\/13-images-choc-de-la-nasa-qui-revelent-le-visage-du-changement-climatique-3-283x300.png 283w, https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2024\/02\/13-images-choc-de-la-nasa-qui-revelent-le-visage-du-changement-climatique-3-768x814.png 768w\" sizes=\"(max-width: 852px) 100vw, 852px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-center\"><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 style=\"text-align: center;\">1. Comment calculer le nombre d&rsquo; heures suppl\u00e9mentaires effectu\u00e9es&nbsp;<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-1\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2023\/08\/ABSENCES-ET-CALCUL-DU-NOMBRE-DHEURES-SUPPLEMENTAIRES.zip\" style=\"border-radius:100px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">T\u00e9l\u00e9charger le Fichier Excel <\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-9b74dd4d\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap\">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-1b45b356 wp-block-button is-style-outline\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link has-background has-text-color\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/12\/HEURES-SUPPLEMENTAIRES-PROBLEMATIQUES.zip\" onclick=\"return true;\" rel=\"follow noopener\" target=\"_self\"><div class=\"uagb-button__link\">Primes et Valorisation<\/div><\/a><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 style=\"text-align: center;\">2. Pr\u00e9sentation de la Feuille \u00ab\u00a0Heures Suppl\u00e9mentaires\u00a0\u00bb<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size has-medium-font-size is-content-justification-center is-layout-flex wp-container-2\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 is-style-outline\"><a class=\"wp-block-button__link has-white-color has-vivid-green-cyan-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/EXPLICATIONS-FEUILLE-HEURES-SUPPLEMENTAIRES-2025-DEF-2.zip\" style=\"border-radius:51px;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">Explication feuille HEURES SUPPLEMENTAIRES <\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 style=\"text-align: center;\">3. Exercices d&rsquo;application sur la base CSG \/ CRDS<\/h3>\n\n\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-3\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/06\/ROUTINE-2025-DEF-1-1.zip\" style=\"border-radius:100px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">T\u00e9l\u00e9charger le Fichier Excel <\/a><\/div>\n<\/div>\n\n\n\n<h5 style=\"text-align: center;\"><em>Classeur ci-dessus mis \u00e0 jour le 06\/06\/2025<\/em><\/h5>\n\n\n\n\n\n<p><\/p>\n\n\n\n<h3 style=\"text-align: center;\">4. Bulletins de paie : Exercice 1<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-4\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/12\/EXERCICE-1-NC-2000-HEURES-SUPP.-ENONCE-2025-1.zip\" style=\"border-radius:59px;padding-top:0;padding-right:var(--wp--preset--spacing--20);padding-bottom:0;padding-left:var(--wp--preset--spacing--20)\">Enonc\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-green-cyan-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/EXERCICE-1-NC-2000-HEURES-SUPP.-CORRECTION-2025.zip\" style=\"border-radius:59px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">Correction <\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 style=\"text-align: center;\">5. Bulletins de paie : Exercice 2<\/h3>\n\n\n\n<p><a href=\"https:\/\/sitepersojlc.fr\/liens\/chapitre-8-les-heures-supplementaires-defiscalisees\/\">Voir la page<\/a><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-5\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/EXERCICE-1-NC-2400-H.SUPP_.-ENONCE-2025.zip\" style=\"border-radius:57px;padding-top:0;padding-right:var(--wp--preset--spacing--20);padding-bottom:0;padding-left:var(--wp--preset--spacing--20)\">Enonc\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-green-cyan-background-color has-text-color has-background has-text-align-center wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/EXERCICE-1-NC-2400-H.SUPP_.-CORRECTION-2025.zip\" style=\"border-radius:39px;padding-top:0;padding-right:var(--wp--preset--spacing--20);padding-bottom:0;padding-left:var(--wp--preset--spacing--20)\">Correction <\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 style=\"text-align: center;\">6. Bulletins de paie : Exercice 3<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-6\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 has-custom-font-size has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/12\/EXERCICE-3-NC-2000-H.SUPP_.-ABSENCES-ENONCE-2025.zip\" style=\"border-radius:100px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">Enonc\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 has-custom-font-size has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-green-cyan-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/12\/EXERCICE-3-NC-2000-H.SUPP_.-ABSENCES-CORRECTION-2025.zip\" style=\"border-radius:100px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">Correction <\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 style=\"text-align: center;\">7. Bulletins de paie : Exercice 4<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-7\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/12\/EXERCICE-1-C-3500-H.SUPP-ENONCE-2025.zip\" style=\"border-radius:97px;padding-top:0;padding-bottom:0\">Enonc\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-green-cyan-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/12\/EXERCICE-1-C-3500-H.SUPP-CORRECTION-2025.zip\" style=\"border-radius:91px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">Correction<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"text-align: center;\"><em>Les 2 exercices ci-dessus portent sur des heures suppl\u00e9mentaires avec le cas d&rsquo;heures structurelles et une absence en cours de mois<\/em><\/p>\n\n\n\n<p>Nouveau corrig\u00e9 le 09\/12\/2025 (Exercice 3 &#8211; Exercice 4  )<\/p>\n\n\n\n<h3 style=\"text-align: center;\">8. Bulletins de paie : Exercice 5<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-8\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/EXERCICE-5-C-17000-H.SUPP-ENONCE-2025.zip\" style=\"border-radius:100px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">Enonc\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button has-custom-font-size is-style-outline has-medium-font-size\"><a class=\"wp-block-button__link has-white-color has-vivid-green-cyan-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/EXERCICE-5-C-17000-H.SUPP-CORRECTION-2025.zip\" style=\"border-radius:100px;padding-top:0;padding-bottom:0\">Correction <\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n<div class=\"likebtn_container\" style=\"\"><!-- LikeBtn.com BEGIN --><span class=\"likebtn-wrapper\"  data-identifier=\"page_8870\"  data-site_id=\"6663fc396fd08b3d0b514646\"  data-lang=\"fr\"  data-style=\"\"  data-unlike_allowed=\"\"  data-show_copyright=\"\"  data-item_url=\"https:\/\/sitepersojlc.fr\/?page_id=8870\"  data-item_title=\"Chapitre 12 : Les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es (5 exercices d&#039;application) 2025\"  data-item_date=\"2024-10-24T08:54:10+00:00\"  data-engine=\"WordPress\"  data-plugin_v=\"2.6.52\"  data-prx=\"https:\/\/sitepersojlc.fr\/wp-admin\/admin-ajax.php?action=likebtn_prx\"  data-event_handler=\"likebtn_eh\" ><\/span><!-- LikeBtn.com END --><\/div>","protected":false},"excerpt":{"rendered":"<p>Chapitre 12 : Les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es 1. Comment calculer le nombre d&rsquo; heures suppl\u00e9mentaires effectu\u00e9es&nbsp; 2. Pr\u00e9sentation de la Feuille \u00ab\u00a0Heures Suppl\u00e9mentaires\u00a0\u00bb 3. Exercices d&rsquo;application sur la base CSG \/ CRDS Classeur ci-dessus mis \u00e0 jour le 06\/06\/2025 4. Bulletins de paie : Exercice 1 5. Bulletins de paie : Exercice 2 Voir la [&hellip;]<\/p>\n<div class=\"likebtn_container\" style=\"\"><!-- LikeBtn.com BEGIN --><span class=\"likebtn-wrapper\"  data-identifier=\"page_8870\"  data-site_id=\"6663fc396fd08b3d0b514646\"  data-lang=\"fr\"  data-style=\"\"  data-unlike_allowed=\"\"  data-show_copyright=\"\"  data-item_url=\"https:\/\/sitepersojlc.fr\/?page_id=8870\"  data-item_title=\"Chapitre 12 : Les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es (5 exercices d&#039;application) 2025\"  data-item_date=\"2024-10-24T08:54:10+00:00\"  data-engine=\"WordPress\"  data-plugin_v=\"2.6.52\"  data-prx=\"https:\/\/sitepersojlc.fr\/wp-admin\/admin-ajax.php?action=likebtn_prx\"  data-event_handler=\"likebtn_eh\" ><\/span><!-- LikeBtn.com END --><\/div>","protected":false},"author":1,"featured_media":0,"parent":3909,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"aioseo_notices":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"lechev.1910@gmail.com","author_link":"https:\/\/sitepersojlc.fr\/?author=1"},"uagb_comment_info":0,"uagb_excerpt":"Chapitre 12 : Les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es 1. Comment calculer le nombre d&rsquo; heures suppl\u00e9mentaires effectu\u00e9es&nbsp; 2. Pr\u00e9sentation de la Feuille \u00ab\u00a0Heures Suppl\u00e9mentaires\u00a0\u00bb 3. Exercices d&rsquo;application sur la base CSG \/ CRDS Classeur ci-dessus mis \u00e0 jour le 06\/06\/2025 4. Bulletins de paie : Exercice 1 5. Bulletins de paie : Exercice 2 Voir la\u2026","_links":{"self":[{"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/pages\/8870"}],"collection":[{"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8870"}],"version-history":[{"count":56,"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/pages\/8870\/revisions"}],"predecessor-version":[{"id":12291,"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/pages\/8870\/revisions\/12291"}],"up":[{"embeddable":true,"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/pages\/3909"}],"wp:attachment":[{"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}