{"id":502696,"date":"2020-07-08T17:00:59","date_gmt":"2020-07-08T17:00:59","guid":{"rendered":"http:\/\/simplicia.co\/?p=502696"},"modified":"2023-02-04T10:19:51","modified_gmt":"2023-02-04T10:19:51","slug":"comment-comptabiliser-les-ijss","status":"publish","type":"post","link":"https:\/\/www.simplicia.co\/blog\/comment-comptabiliser-les-ijss\/","title":{"rendered":"Comment comptabiliser les IJSS ?"},"content":{"rendered":"<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\">Les <strong>indemnit\u00e9s journali\u00e8res de la s\u00e9curit\u00e9 Sociale<\/strong> sont des  sommes per\u00e7ues en cas d\u2019<strong>arr\u00eat maladie<\/strong>.  <\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\">Deux cat\u00e9gories de personnes b\u00e9n\u00e9ficient de cette indemnit\u00e9 maladie \u00e0 savoir: <\/span><\/p>\n<ul class=\"lst-kix_668z4uas3dhl-0 start\" style=\"padding: 0; margin: 0;\">\n<li style=\"color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0pt; margin: 0 0 0 36pt;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">les <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">salari\u00e9s qui cotisent au r\u00e9gime g\u00e9n\u00e9ral<\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\"> de l\u2019Urssaf gr\u00e2ce aux cotisations qui sont retenues sur leurs bulletins de salaire tous les mois;<\/span><\/li>\n<li style=\"color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0pt; margin: 0 0 0 36pt;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">les<\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\"> dirigeants TNS qui cotisent au RSI<\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\"> c\u2019est \u00e0 dire les artisans et les commer\u00e7ants , ceux qui cotisent \u00e0 l\u2019Urssaf  c\u2019est \u00e0 dire les professions lib\u00e9rales) et ceux qui cotisent \u00e0 la MSA  c\u2019est \u00e0 dire les agriculteurs.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">Tout au long de cet article, nous verrons comment se fait le <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">traitement comptable des IJSS<\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\"> en fonction de celui qui les per\u00e7oit. <\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"color: #000000; font-weight: bold; vertical-align: baseline; text-decoration-skip-ink: none; font-size: 16pt; font-family: Lato; font-style: normal;\">L\u2019enregistrement des IJSS en comptabilit\u00e9  <\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">Il existe <strong>3 m\u00e9thodes comptables<\/strong> pour comptabiliser les <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">ISS maladie<\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\"> :<\/span><\/p>\n<p style=\"color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; text-indent: -18pt; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0; margin: 0 0 0 41pt;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">&#8211;<\/span><span style=\"font-size: 7pt; font-family: 'Lato'; font-weight: 400;\">       <\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\">Un remboursement \u00e0 saisir en transfert de charges qui compense la somme du reversement au salari\u00e9 en cas de maintien de salaire avec subrogation par l\u2019employeur (donc c\u2019est la m\u00e9thode de neutralit\u00e9 pour la soci\u00e9t\u00e9).<\/span><\/p>\n<p style=\"color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; text-indent: -18pt; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0; margin: 0 0 0 41pt;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">&#8211;<\/span><span style=\"font-size: 7pt; font-family: 'Lato'; font-weight: 400;\">     <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">Aucune saisie si la d\u00e9duction des heures ou jours d\u2019absence est faite directement sur le bulletin de paie : c\u2019est le cas si le salari\u00e9 per\u00e7oit les <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">IJSS<\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\"> directement sur son compte personnel.<\/span><\/p>\n<p style=\"color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; text-indent: -18pt; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0; margin: 0 0 0 41pt;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">&#8211;<\/span><span style=\"font-size: 7pt; font-family: 'Lato'; font-weight: 400;\">       <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">Un pr\u00e9l\u00e8vement en compte courant d\u2019associ\u00e9 ou compte de l\u2019exploitant pour le dirigeant qui per\u00e7oit directement les <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">IJSS<\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\"> sur son compte en banque personnel<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-medium\" src=\"https:\/\/blog.simplicia.co\/wp-content\/uploads\/2023\/02\/calcul-rente-maladie-professionnelle.jpg\" width=\"6892\" height=\"4838\" alt=\"calcul rente maladie professionnelle\" title=\"ijss comptabilisation\" \/><\/p>\n<p>D\u00e9couvrez <a href=\"https:\/\/www.simplicia.co\/pourquoi-les-comptables-suivent-les-bpij-de-leurs-clients\/\" title=\"ijss comptabilisation\" >Pourquoi il est important en comptabilit\u00e9 de suivre vos BPIJ<\/a><\/p>\n<h2 id=\"h.34k28xoyoxzz\" style=\"margin: 0; color: #000000; font-size: 16pt; line-height: 1.0; page-break-after: avoid; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"color: #000000; font-weight: bold; vertical-align: baseline; text-decoration-skip-ink: none; font-size: 16pt; font-family: Lato; font-style: normal;\">Le mode de calcul des IJSS <\/span><\/h2>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 0pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\">Le montant de l\u2019<strong>indemnit\u00e9 journali\u00e8re<\/strong> vers\u00e9e par la s\u00e9curit\u00e9 sociale est fix\u00e9 en fonction d\u2019un <strong>pourcentage du salaire journalier de base<\/strong>. <\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 0pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\">En 2011, le taux \u00e9tait fix\u00e9 \u00e0 50 % du salaire journalier. Pour les assur\u00e9s ayant au moins 3 enfants \u00e0 charge, le taux \u00e9tait de 66,66 % du salaire journalier \u00e0 compter du 31\u00e8me jour d\u2019arr\u00eat.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 0pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\">Pour les arr\u00eats maladie d\u00e9butant \u00e0 compter du 1er janvier 2012, les taux sont modifi\u00e9s :<\/span><\/p>\n<p style=\"padding: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; text-indent: -18pt; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; margin: 0 0 0 41pt;\"><span style=\"font-size: 11.5pt; font-family: 'Lato'; font-weight: 400;\">&#8211;<\/span><span style=\"font-size: 7pt; font-family: 'Lato'; font-weight: 400;\">           <\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\">Arr\u00eat maladie : <strong>60 % du salaire journalier<\/strong><\/p>\n<p><\/span><\/p>\n<p style=\"padding: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; text-indent: -18pt; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; margin: 0 0 0 41pt;\"><span style=\"font-size: 11.5pt; font-family: 'Lato'; font-weight: 400;\">&#8211;<\/span><span style=\"font-size: 7pt; font-family: 'Lato'; font-weight: 400;\">           <\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\">Accident du travail : <strong>80 % du premier au 28\u00e8me jour, 100 % \u00e0 compter du 29 \u00e8me jour.<\/strong><\/span><\/p>\n<p style=\"padding: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; margin: 0 0 0 23pt;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\"> <\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 0pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\">Les indemnit\u00e9s journali\u00e8res \u00e9taient <strong>plafonn\u00e9es \u00e0 50 % du salaire journalier de base<\/strong> dans la limite du plafond de la S\u00e9curit\u00e9 Sociale en 2011.  <\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 0pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\">Depuis le 1er janvier 2012, les indemnit\u00e9s sont <strong>plafonn\u00e9es \u00e0 hauteur de 50% de 1,8 SMIC<\/strong>, plafonn\u00e9e \u00e0 1\/730 \u00e8me soit 41,38 \u20ac (contre 48,43 \u20ac en 2011). <\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 0pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\">Si l\u2019assur\u00e9 a au moins 3 enfants \u00e0 charges, l\u2019indemnit\u00e9 est <strong>plafonn\u00e9e \u00e0 compter du 31\u00e8me jour d\u2019arr\u00eat \u00e0 1\/547,5 de 1,8 SMIC soit 55,17 \u20ac (contre 64,57 \u20ac en 2011)<\/strong>. <\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 0pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 11.5pt; font-family: 'Lato'; font-style: normal;\"><div class=\"info-box\" style=\"width: 100%;border: #000000 0px solid\"><div style=\"padding: 8px 30px 10px 30px;border-radius:5px; color: #3C484E; padding: 8px 30px 10px 30px; background: #fdefe1 url(http:\/\/www.yourDomain.com\/image-dir\/) no-repeat 10px 50%;\"><span role=\"image\" aria-label=\"\ud83d\udc49\">\ud83d\udc49<\/span><strong>\u00c0 savoir<\/strong> : En guise de rappel, le plafond de la s\u00e9curit\u00e9 sociale 2012 est de 3 031 \u20ac mensuel. Il \u00e9tait de 2 946 \u20ac en 2011.. <\/div><\/div><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-medium\" src=\"https:\/\/blog.simplicia.co\/wp-content\/uploads\/2023\/02\/calcul-salaire-journalier.jpg\" width=\"6892\" height=\"4838\" alt=\"calcul salaire journalier\" \/><\/p>\n<p>Voir aussi : <a title=\"Comment et pourquoi faire le rapprochement bancaire des IJSS\" href=\"https:\/\/www.simplicia.co\/comment-et-pourquoi-faire-le-rapprochement-bancaire-des-ijss\/\">Comment et pourquoi faire le rapprochement bancaire des IJSS<\/a><\/p>\n<h2 id=\"h.qw95bhvpeub9\" style=\"margin: 0; color: #000000; font-size: 16pt; line-height: 1.15; page-break-after: avoid; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 3pt 0;\"><span style=\"color: #000000; font-weight: bold; vertical-align: baseline; text-decoration-skip-ink: none; font-size: 14pt; font-family: Lato; font-style: normal;\">Comptabiliser les IJSS pour les salari\u00e9s <\/span><\/h2>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">Si le salari\u00e9 per\u00e7oit directement les indemnit\u00e9s<\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\"> journali\u00e8res de la S\u00e9curit\u00e9 Sociale, ces derni\u00e8res n\u2019apparaissent pas dans les comptes de l\u2019entreprise.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">En revanche, <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">lorsqu\u2019il y a subrogation de l\u2019employeur<\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\">, l\u2019entreprise per\u00e7oit directement les indemnit\u00e9s journali\u00e8res de la S\u00e9curit\u00e9 Sociale et doit donc les comptabiliser puisque la soci\u00e9t\u00e9 est cr\u00e9anci\u00e8re des organismes sociaux. <\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\">Lorsque le salari\u00e9 est absent de l\u2019entreprise, il faut d\u00e9biter le compte 4387 \u00ab Organismes sociaux \u2013 Produits \u00e0 recevoir \u00bb et cr\u00e9diter le compte 641 \u00abR\u00e9mun\u00e9ration du personnel\u00bb.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\">Au moment du remboursement des indemnit\u00e9s journali\u00e8res de la S\u00e9curit\u00e9 Sociale, il faut alors d\u00e9biter le compte 512 \u00ab Banque \u00bb et cr\u00e9diter le compte 4387 \u00ab Organismes sociaux \u2013 Produits \u00e0 recevoir \u00bb.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>D\u00e9couvrez <a href=\"https:\/\/www.simplicia.co\/ijss-nettes-et-ijss-brutes-quelles-differences\/\">les diff\u00e9rences entre IJSS nettes et IJSS brutes<\/a><\/p>\n<h2 id=\"h.rkm6vf8hvzid\" style=\"margin: 0; color: #000000; font-size: 16pt; line-height: 1.0; page-break-after: avoid; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 3pt 0;\"><span style=\"color: #000000; vertical-align: baseline; text-decoration-skip-ink: none; font-size: 14pt; font-family: Lato; font-style: normal;\"><strong>Comptabiliser les IJSS pour les non salari\u00e9s<\/strong> <\/span><\/h2>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\">Lorsque les <strong>indemnit\u00e9s journali\u00e8res de la S\u00e9curit\u00e9 Sociale<\/strong> concernent un non salari\u00e9, alors il faut les comptabiliser diff\u00e9remment en d\u00e9bitant <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">le compte 4551<\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\"> \u00abAssoci\u00e9s-comptes courants\u00bb (pour les g\u00e9rants de soci\u00e9t\u00e9) ou <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">le compte 108<\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: 400;\"> \u00ab Compte de l\u2019exploitant \u00bb (pour les chefs d\u2019entreprise individuelle) puis en cr\u00e9ditant le <\/span><span style=\"font-size: 10.5pt; font-family: 'Lato'; font-weight: bold;\">compte 791<\/span><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\"> \u00ab Transfert de charges d\u2019exploitation \u00bb.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\"><div class=\"info-box\" style=\"width: 100%;border: #000000 0px solid\"><div style=\"padding: 8px 30px 10px 30px;border-radius:5px; color: #3C484E; padding: 8px 30px 10px 30px; background: #e6f4fa url(http:\/\/www.yourDomain.com\/image-dir\/) no-repeat 10px 50%;\"><span role=\"image\" aria-label=\"\ud83d\udc49\">\ud83d\udc49<\/span><strong>\u00c0 savoir :<\/strong> Les indemnit\u00e9s journali\u00e8res de la S\u00e9curit\u00e9 Sociale n\u00e9cessite donc un calcul comptable bien sp\u00e9cifique \u00e0 mettre en place d\u00e8s la mise en place du cong\u00e9 maladie de l\u2019employ\u00e9, qu\u2019il soit salari\u00e9 ou non salari\u00e9. <\/div><\/div><\/span><\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\">\n<p style=\"margin: 0; color: #000000; font-size: 11pt; line-height: 1.15; background-color: #ffffff; font-family: 'Arial'; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 10.5pt; font-family: 'Lato'; font-style: normal;\">Simplicia vous montre <a href=\"https:\/\/www.simplicia.co\/comment-gerer-plus-efficacment-la-regulation-des-ijss\/\">comment g\u00e9rer efficacement la r\u00e9gulation des IJSS<\/a><\/span><\/p>\n<p style=\"margin: 0; color: #000000; font-size: 11pt; font-family: 'Arial'; line-height: 1.0; orphans: 2; widows: 2; text-align: justify; padding: 12pt 0 12pt 0;\"><span style=\"color: #000000; font-weight: 400; text-decoration: none; vertical-align: baseline; font-size: 12pt; font-family: 'Lato'; font-style: normal;\"> <\/span><\/p>\n<p style=\"padding: 0; margin: 0; color: #000000; font-size: 11pt; font-family: 'Arial'; line-height: 1.15; orphans: 2; widows: 2; height: 11pt; text-align: left;\">\n","protected":false},"excerpt":{"rendered":"<p>Simplicia vous explique la comptabilisation des IJSS<\/p>\n","protected":false},"author":1002,"featured_media":502783,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[100025],"tags":[],"class_list":["post-502696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ijss"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.simplicia.co\/blog\/wp-json\/wp\/v2\/posts\/502696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.simplicia.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.simplicia.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.simplicia.co\/blog\/wp-json\/wp\/v2\/users\/1002"}],"replies":[{"embeddable":true,"href":"https:\/\/www.simplicia.co\/blog\/wp-json\/wp\/v2\/comments?post=502696"}],"version-history":[{"count":0,"href":"https:\/\/www.simplicia.co\/blog\/wp-json\/wp\/v2\/posts\/502696\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.simplicia.co\/blog\/wp-json\/wp\/v2\/media?parent=502696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.simplicia.co\/blog\/wp-json\/wp\/v2\/categories?post=502696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.simplicia.co\/blog\/wp-json\/wp\/v2\/tags?post=502696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}