{"id":66366,"date":"2026-10-28T09:56:58","date_gmt":"2026-10-28T08:56:58","guid":{"rendered":"https:\/\/www.bizneo.com\/blog\/?p=66366"},"modified":"2026-10-28T10:06:07","modified_gmt":"2026-10-28T09:06:07","slug":"masse-salariale","status":"publish","type":"post","link":"https:\/\/www.bizneo.com\/blog\/fr\/masse-salariale\/","title":{"rendered":"Masse salariale : d\u00e9finition, calcul et pilotage"},"content":{"rendered":"\n<div class=\"wp-block-group has-ast-global-color-7-background-color has-background is-layout-constrained wp-container-core-group-is-layout-ad65706f wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<p class=\"wp-block-paragraph\"><strong>En bref sur la masse salariale :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La masse salariale<\/strong> est le cumul des r\u00e9mun\u00e9rations brutes vers\u00e9es par une entreprise \u00e0 ses salari\u00e9s, hors cotisations patronales (d\u00e9finition INSEE).<\/li>\n\n\n\n<li><strong>Trois notions \u00e0 distinguer :<\/strong> masse salariale brute, charg\u00e9e (avec les cotisations patronales) et budg\u00e9taire (avec les provisions).<\/li>\n\n\n\n<li><strong>Un suivi r\u00e9gulier<\/strong> permet d&#8217;anticiper les co\u00fbts RH et de fixer un budget r\u00e9aliste, mois par mois plut\u00f4t qu&#8217;au moment des d\u00e9clarations.<\/li>\n\n\n\n<li><strong>Une obligation r\u00e9glementaire arrive :<\/strong> le reporting sur les \u00e9carts de r\u00e9mun\u00e9ration femmes-hommes, avec une premi\u00e8re \u00e9ch\u00e9ance en 2028.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">En France, le <strong>co\u00fbt horaire du travail<\/strong> s&#8217;\u00e9l\u00e8ve en moyenne \u00e0 <strong>44,7 \u20ac<\/strong> dans le secteur marchand non agricole en 2025, contre 34,7 \u20ac pour l&#8217;ensemble de l&#8217;Union europ\u00e9enne, selon l&#8217;<a href=\"https:\/\/www.insee.fr\/fr\/statistiques\/9036065\" target=\"_blank\" rel=\"noreferrer noopener nofollow\" data-wpel-link=\"external\">INSEE<\/a>. Dans ce contexte, la masse salariale reste le <strong>principal poste de d\u00e9pense pour la majorit\u00e9 des entreprises<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La comprendre, la calculer correctement et la suivre dans le temps n&#8217;est pas uniquement qu&#8217;un exercice comptable. C&#8217;est un outil qui permet de <strong>conditionner les d\u00e9cisions de recrutement<\/strong>, la politique salariale et, \u00e0 court terme, la conformit\u00e9 r\u00e9glementaire sur l&#8217;\u00e9galit\u00e9 des r\u00e9mun\u00e9rations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu&#8217;est-ce que la masse salariale ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Toujours selon l&#8217;INSEE, la masse salariale est \u00ab le cumul des r\u00e9mun\u00e9rations brutes des salari\u00e9s de l&#8217;\u00e9tablissement, hors cotisations patronales \u00bb. C&#8217;est la d\u00e9finition de r\u00e9f\u00e9rence utilis\u00e9e dans les statistiques officielles et dans les d\u00e9clarations sociales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concr\u00e8tement, elle regroupe les <strong>salaires de base<\/strong>, les <strong>primes<\/strong> diverses (anciennet\u00e9, treizi\u00e8me mois, int\u00e9ressement) et les <strong>cotisations salariales<\/strong> retenues sur le bulletin de paie. Toutes ces valeurs sont exprim\u00e9es en <strong>brut<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.bizneo.com\/fr\/gestion-de-paie\/\" data-wpel-link=\"internal\" target=\"_blank\"><img decoding=\"async\" width=\"1500\" height=\"1132\" src=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Registre-des-incidents-paie.webp\" alt=\"Logiciel de gestion de la paie et RH\" class=\"wp-image-44945\" srcset=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Registre-des-incidents-paie.webp 1500w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Registre-des-incidents-paie-300x226.webp 300w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Registre-des-incidents-paie-1024x773.webp 1024w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Registre-des-incidents-paie-768x580.webp 768w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Registre-des-incidents-paie-810x611.webp 810w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Registre-des-incidents-paie-1140x860.webp 1140w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Elle exclut en revanche les <strong>cotisations patronales<\/strong> et les <strong>avantages en nature<\/strong> (v\u00e9hicule de fonction, logement). Ces \u00e9l\u00e9ments interviennent dans d&#8217;autres notions de masse salariale, d\u00e9taill\u00e9es ci-dessous.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Masse salariale brute, charg\u00e9e, budg\u00e9taire : quelle diff\u00e9rence ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un <strong>dirigeant<\/strong> qui pr\u00e9pare un <a href=\"https:\/\/www.bizneo.com\/blog\/fr\/budget-rh\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-wpel-link=\"internal\">budget RH<\/a> pr\u00e9visionnel et un <strong>gestionnaire de paie<\/strong> qui effectue une d\u00e9claration sociale n&#8217;utilisent pas le m\u00eame chiffre. Trois notions coexistent, et les confondre fausse directement l&#8217;analyse.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Notion<\/th><th>Composition<\/th><th>Usage principal<\/th><\/tr><\/thead><tbody><tr><td><strong>Brute<\/strong><\/td><td>Salaires + primes + heures suppl\u00e9mentaires + cotisations salariales<\/td><td>D\u00e9finition INSEE, d\u00e9clarations URSSAF (DSN)<\/td><\/tr><tr><td><strong>Charg\u00e9e<\/strong><\/td><td>Brute + cotisations patronales<\/td><td>Co\u00fbt r\u00e9el du travail pour l&#8217;employeur<\/td><\/tr><tr><td><strong>Budg\u00e9taire<\/strong><\/td><td>Brute + provisions (cong\u00e9s pay\u00e9s, indemnit\u00e9s)<\/td><td>Projection budg\u00e9taire annuelle<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"\/fr\/gestion-de-paie\/\" data-wpel-link=\"internal\" target=\"_blank\"><img decoding=\"async\" width=\"1024\" height=\"154\" src=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2025\/01\/banner-medio-salaire-1024x154.jpg\" alt=\"bulletins de salaire\" class=\"wp-image-52044\" srcset=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2025\/01\/banner-medio-salaire-1024x154.jpg 1024w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2025\/01\/banner-medio-salaire-300x45.jpg 300w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2025\/01\/banner-medio-salaire-768x115.jpg 768w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2025\/01\/banner-medio-salaire-810x122.jpg 810w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2025\/01\/banner-medio-salaire-1140x171.jpg 1140w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2025\/01\/banner-medio-salaire.jpg 1360w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Comment calculer la masse salariale ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le calcul de base additionne les \u00e9l\u00e9ments de <strong>r\u00e9mun\u00e9ration brute<\/strong>, en excluant rigoureusement les avantages en nature et les charges patronales. Ces donn\u00e9es proviennent directement de votre <a href=\"https:\/\/www.bizneo.com\/blog\/fr\/gestion-paie\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-wpel-link=\"internal\">gestion de la paie<\/a>, et donnent la masse salariale brute, point de d\u00e9part de toutes les autres notions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les \u00e9l\u00e9ments \u00e0 inclure<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les <strong>salaires de base<\/strong> mensuels ou annuels pr\u00e9vus au contrat<\/li>\n\n\n\n<li>Les <strong>heures suppl\u00e9mentaires<\/strong> effectivement r\u00e9alis\u00e9es<\/li>\n\n\n\n<li>Les <strong>primes<\/strong> diverses : anciennet\u00e9, treizi\u00e8me mois, performance<\/li>\n\n\n\n<li>Les <strong>cotisations salariales<\/strong> retenues sur le bulletin de paie<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Les \u00e9l\u00e9ments \u00e0 exclure<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Inclure ces \u00e9l\u00e9ments gonflerait artificiellement l&#8217;indicateur et fausserait toute comparaison dans le temps ou avec le secteur.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les <strong>cotisations patronales<\/strong> (sauf pour le calcul de la masse salariale charg\u00e9e)<\/li>\n\n\n\n<li>Les <strong>avantages en nature<\/strong> : v\u00e9hicule de fonction, logement, \u00e9quipement<\/li>\n\n\n\n<li>Les <strong>remboursements de frais professionnels<\/strong> sur justificatifs<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Exemple de calcul<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Prenons une <strong>PME de 8 salari\u00e9s<\/strong>. Elle verse <strong>280 000 \u20ac<\/strong> de salaires bruts annuels, auxquels s&#8217;ajoutent <strong>18 000 \u20ac<\/strong> de primes et <strong>6 000 \u20ac<\/strong> d&#8217;heures suppl\u00e9mentaires.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce calcul donne une <strong>masse salariale brute<\/strong> de <strong>304 000 \u20ac<\/strong>. En appliquant un taux moyen de cotisations patronales de <strong>42 %<\/strong>, propre \u00e0 la branche d&#8217;activit\u00e9, elle atteint environ <strong>431 680 \u20ac<\/strong> une fois <strong>charg\u00e9e<\/strong>. C&#8217;est ce second chiffre qui refl\u00e8te le co\u00fbt r\u00e9el du travail pour l&#8217;entreprise.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.bizneo.com\/fr\/gestion-de-paie\/\" data-wpel-link=\"internal\" target=\"_blank\"><img decoding=\"async\" width=\"1024\" height=\"735\" src=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/06\/Rapports-de-paie-1024x735.webp\" alt=\"Rapport de pre-paie\" class=\"wp-image-61406\" srcset=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/06\/Rapports-de-paie-1024x735.webp 1024w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/06\/Rapports-de-paie-300x215.webp 300w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/06\/Rapports-de-paie-768x551.webp 768w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/06\/Rapports-de-paie.webp 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Masse salariale et effectif : ne pas confondre<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;<strong>effectif<\/strong> compte le nombre de salari\u00e9s en poste. La <strong>masse salariale<\/strong> mesure le poids financier de leurs r\u00e9mun\u00e9rations. Les deux \u00e9voluent rarement de fa\u00e7on proportionnelle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une hausse de l&#8217;effectif n&#8217;entra\u00eene pas automatiquement une hausse \u00e9quivalente de ce montant, par exemple quand les nouvelles recrues sont \u00e0 temps partiel ou en CDD. \u00c0 l&#8217;inverse, un d\u00e9part ne la fait pas chuter de fa\u00e7on proportionnelle si le poste lib\u00e9r\u00e9 \u00e9tait le mieux r\u00e9mun\u00e9r\u00e9 de l&#8217;\u00e9quipe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le ratio utile pour relier les deux est le <strong>co\u00fbt salarial moyen<\/strong>, obtenu en divisant ce montant par l&#8217;effectif en <strong>\u00e9quivalent temps plein (ETP)<\/strong>. Il permet de suivre l&#8217;\u00e9volution du salaire moyen ind\u00e9pendamment des mouvements d&#8217;effectif.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quels ratios suivre pour piloter sa masse salariale ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un chiffre isol\u00e9 ne dit rien de la sant\u00e9 financi\u00e8re d&#8217;une entreprise. C&#8217;est la combinaison de <a href=\"https:\/\/www.bizneo.com\/blog\/fr\/indicateurs-kpi-rh\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-wpel-link=\"internal\">indicateurs RH<\/a> qui transforme la masse salariale en un outil de pilotage.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Ratio<\/th><th>M\u00e9thode de calcul<\/th><th>Objectif du suivi<\/th><\/tr><\/thead><tbody><tr><td><strong>Taux de masse salariale<\/strong><\/td><td>(Montant annuel \/ Chiffre d&#8217;affaires HT) \u00d7 100<\/td><td>Mesurer le poids des r\u00e9mun\u00e9rations sur l&#8217;activit\u00e9<\/td><\/tr><tr><td><strong>Co\u00fbt salarial moyen<\/strong><\/td><td>Montant total \/ Effectif en ETP<\/td><td>Suivre l&#8217;\u00e9volution du co\u00fbt par salari\u00e9<\/td><\/tr><tr><td><strong>Masse salariale \/ valeur ajout\u00e9e<\/strong><\/td><td>Montant \/ Valeur ajout\u00e9e produite<\/td><td>Comparer l&#8217;efficience salariale \u00e0 la moyenne du secteur<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ce taux est le plus suivi par les dirigeants, parce qu&#8217;il situe directement le poids des r\u00e9mun\u00e9rations par rapport \u00e0 l&#8217;activit\u00e9. Un ratio qui augmente sans progression du chiffre d&#8217;affaires doit alerter sur un d\u00e9s\u00e9quilibre \u00e0 corriger, que ce soit c\u00f4t\u00e9 effectif ou c\u00f4t\u00e9 politique salariale.<\/p>\n\n\n\n<bzn-link><a href=\"https:\/\/www.bizneo.com\/fr\/tableau-de-bord-rh\/\" id=\"destacado-tableau-de-bord-rh\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\"><span class=\"bzn-link-title\">Un tableau de bord pr\u00eat pour le pilotage de la masse salariale<\/span>Bizneo HR la centralise par organisation, cat\u00e9gorie, genre et p\u00e9riode, et g\u00e9n\u00e8re le rapport pr\u00eat \u00e0 exporter.<\/a><\/bzn-link>\n\n\n\n<h2 class=\"wp-block-heading\">Masse salariale par secteur : o\u00f9 se situe votre entreprise ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Comparer sa masse salariale \u00e0 une moyenne nationale a ses limites. Le co\u00fbt horaire du travail varie fortement selon l&#8217;intensit\u00e9 en main-d&#8217;\u0153uvre du secteur : un ratio \u00e9lev\u00e9 dans l&#8217;industrie peut \u00eatre parfaitement normal dans les services, et inversement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour une comparaison fiable, l&#8217;<a href=\"https:\/\/www.insee.fr\/fr\/statistiques\/8899388\" target=\"_blank\" rel=\"noreferrer noopener nofollow\" data-wpel-link=\"external\">indice du co\u00fbt du travail de l&#8217;INSEE<\/a>, publi\u00e9 chaque trimestre par secteur d&#8217;activit\u00e9 (industrie, construction, tertiaire marchand), reste la r\u00e9f\u00e9rence la plus \u00e0 jour. C&#8217;est elle qu&#8217;il faut consulter avant de juger qu&#8217;un tel taux est trop \u00e9lev\u00e9 ou dans la norme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Masse salariale et \u00e9galit\u00e9 salariale : une obligation qui arrive<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La ma\u00eetrise de cet indicateur devient aussi un enjeu de <strong>conformit\u00e9<\/strong>. La directive europ\u00e9enne <strong>(UE) 2023\/970<\/strong> impose aux entreprises de plus de <strong>100 salari\u00e9s<\/strong> de produire un rapport p\u00e9riodique sur les \u00e9carts de r\u00e9mun\u00e9ration entre femmes et hommes, avec une premi\u00e8re transmission obligatoire fix\u00e9e au <strong>31 janvier 2028<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/hello.bizneo.com\/template\/directive-europeenne-transparence-salariale\/\" data-wpel-link=\"internal\" target=\"_blank\"><img decoding=\"async\" width=\"1024\" height=\"154\" src=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/03\/banner-transparencia-FR-1024x154.jpg\" alt=\"Guide Transparence Salariale\" class=\"wp-image-62063\" srcset=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/03\/banner-transparencia-FR-1024x154.jpg 1024w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/03\/banner-transparencia-FR-300x45.jpg 300w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/03\/banner-transparencia-FR-768x115.jpg 768w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2026\/03\/banner-transparencia-FR.jpg 1360w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Un \u00e9cart sup\u00e9rieur \u00e0 <strong>5 %<\/strong> dans une cat\u00e9gorie professionnelle, sans justification objective, d\u00e9clenche une obligation de correction. Pour le d\u00e9tail complet des obligations et du calendrier, l&#8217;article d\u00e9di\u00e9 de Bizneo HR les couvre en profondeur.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"\/fr\/tableau-de-bord-rh\/\" data-wpel-link=\"internal\" target=\"_blank\"><img decoding=\"async\" width=\"1024\" height=\"820\" src=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Rapports-egalite-salariale-1-1024x820.webp\" alt=\"Rapports l\u2019\u00e9galit\u00e9 des salaires\" class=\"wp-image-45323\" srcset=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Rapports-egalite-salariale-1-1024x820.webp 1024w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Rapports-egalite-salariale-1-300x240.webp 300w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Rapports-egalite-salariale-1-768x615.webp 768w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Rapports-egalite-salariale-1-810x649.webp 810w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2024\/02\/Rapports-egalite-salariale-1.webp 1125w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bizneo HR centralise ces donn\u00e9es par organisation, cat\u00e9gorie, genre et p\u00e9riode<\/strong>, ce qui permet de pr\u00e9parer ce rapport avec des donn\u00e9es d\u00e9j\u00e0 structur\u00e9es plut\u00f4t qu&#8217;avec des extractions manuelles depuis la paie.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.bizneo.com\/fr\/gestion-documentaire-ged\/\" data-wpel-link=\"internal\" target=\"_blank\"><img decoding=\"async\" width=\"1024\" height=\"307\" src=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2021\/09\/Logiciel-de-GED-et-signature-electronique-1024x307.jpg\" alt=\"Logiciel de GED et signature \u00e9lectronique\" class=\"wp-image-52058\" srcset=\"https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2021\/09\/Logiciel-de-GED-et-signature-electronique-1024x307.jpg 1024w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2021\/09\/Logiciel-de-GED-et-signature-electronique-300x90.jpg 300w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2021\/09\/Logiciel-de-GED-et-signature-electronique-768x230.jpg 768w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2021\/09\/Logiciel-de-GED-et-signature-electronique-810x243.jpg 810w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2021\/09\/Logiciel-de-GED-et-signature-electronique-1140x342.jpg 1140w, https:\/\/www.bizneo.com\/blog\/wp-content\/uploads\/2021\/09\/Logiciel-de-GED-et-signature-electronique.jpg 1360w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Questions fr\u00e9quentes sur la masse salariale<\/h2>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-faa391ec uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/www.bizneo.com\\\/blog\\\/fr\\\/masse-salariale\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"La masse salariale inclut-elle les stagiaires et les alternants ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les <strong>stagiaires<\\\/strong> ne sont pas comptabilis\\u00e9s, sauf si leur gratification d\\u00e9passe le minimum l\\u00e9gal, auquel cas seule la partie exc\\u00e9dentaire est int\\u00e9gr\\u00e9e. Les <strong>alternants<\\\/strong> (apprentis, contrats de professionnalisation) sont en revanche inclus, car ils per\\u00e7oivent un salaire soumis \\u00e0 cotisations, m\\u00eame all\\u00e9g\\u00e9es.\"}},{\"@type\":\"Question\",\"name\":\"Faut-il recalculer la masse salariale chaque mois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un <strong>suivi mensuel<\\\/strong> permet de d\\u00e9tecter rapidement les \\u00e9carts budg\\u00e9taires : heures suppl\\u00e9mentaires inhabituelles, nouvelles primes, absences prolong\\u00e9es. C'est ce rythme qui rend le pilotage r\\u00e9ellement utile, au-del\\u00e0 du seul calcul annuel exig\\u00e9 pour les d\\u00e9clarations.\"}},{\"@type\":\"Question\",\"name\":\"Quel est le lien entre masse salariale et DSN ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La <strong>D\\u00e9claration Sociale Nominative (DSN)<\\\/strong> centralise les donn\\u00e9es de r\\u00e9mun\\u00e9ration transmises par l'employeur aux organismes sociaux. Elle offre une photographie mensualis\\u00e9e fiable des salaires bruts, ce qui en fait une source directe pour fiabiliser ce suivi.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-cb02bdf9 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">La masse salariale inclut-elle les stagiaires et les alternants ?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Les <strong>stagiaires<\/strong> ne sont pas comptabilis\u00e9s, sauf si leur gratification d\u00e9passe le minimum l\u00e9gal, auquel cas seule la partie exc\u00e9dentaire est int\u00e9gr\u00e9e. Les <strong>alternants<\/strong> (apprentis, contrats de professionnalisation) sont en revanche inclus, car ils per\u00e7oivent un salaire soumis \u00e0 cotisations, m\u00eame all\u00e9g\u00e9es.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-c87dc456 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Faut-il recalculer la masse salariale chaque mois ?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Un <strong>suivi mensuel<\/strong> permet de d\u00e9tecter rapidement les \u00e9carts budg\u00e9taires : heures suppl\u00e9mentaires inhabituelles, nouvelles primes, absences prolong\u00e9es. C&#8217;est ce rythme qui rend le pilotage r\u00e9ellement utile, au-del\u00e0 du seul calcul annuel exig\u00e9 pour les d\u00e9clarations.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-b6738f8e \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Quel est le lien entre masse salariale et DSN ?<\/h3><\/div><div class=\"uagb-faq-content\"><p>La <strong>D\u00e9claration Sociale Nominative (DSN)<\/strong> centralise les donn\u00e9es de r\u00e9mun\u00e9ration transmises par l&#8217;employeur aux organismes sociaux. Elle offre une photographie mensualis\u00e9e fiable des salaires bruts, ce qui en fait une source directe pour fiabiliser ce suivi.<\/p><\/div><\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9finition, calcul et ratios cl\u00e9s de la masse salariale, pour piloter vos co\u00fbts RH et pr\u00e9parer la nouvelle obligation de reporting sur l\u2019\u00e9galit\u00e9 salariale.<\/p>\n","protected":false},"author":50,"featured_media":66368,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[316],"tags":[],"class_list":["post-66366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-du-personnel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Masse salariale : d\u00e9finition, calcul et pilotage<\/title>\n<meta name=\"description\" content=\"Qu&#039;est-ce que la masse salariale ? 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