{"id":190,"date":"2026-01-06T15:15:08","date_gmt":"2026-01-06T15:15:08","guid":{"rendered":"https:\/\/handiconseilpro.fr\/?page_id=190"},"modified":"2026-01-09T15:07:58","modified_gmt":"2026-01-09T15:07:58","slug":"reforme-oeth","status":"publish","type":"page","link":"https:\/\/handiconseilpro.fr\/index.php\/reforme-oeth\/","title":{"rendered":"R\u00e9forme OETH"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"190\" class=\"elementor elementor-190\">\n\t\t\t\t<div class=\"elementor-element elementor-element-142eec77 e-flex e-con-boxed e-con e-parent\" data-id=\"142eec77\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7486c29a elementor-widget elementor-widget-heading\" data-id=\"7486c29a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">R\u00c9FORME OETH\n\n<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bd61053 elementor-widget elementor-widget-heading\" data-id=\"7bd61053\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">OETH : les principaux changements li\u00e9s \u00e0 la r\u00e9forme<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f2ff010 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4f2ff010\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00catre accompagn\u00e9<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-171da8fe e-con-full e-flex e-con e-parent\" data-id=\"171da8fe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1736992e e-con-full e-flex e-con e-child\" data-id=\"1736992e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26935f2b elementor-widget elementor-widget-heading\" data-id=\"26935f2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1 - Nouveau calcul du taux d\u2019emploi des travailleurs handicap\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fbfcfa9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7fbfcfa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"634\" data-end=\"763\">Toutes les entreprises d\u2019au moins 20 salari\u00e9s doivent atteindre un taux de <strong data-start=\"709\" data-end=\"743\">6 % de travailleurs handicap\u00e9s<\/strong> dans leur effectif.<\/p><p data-start=\"765\" data-end=\"876\">\ud83d\udc49 Si ce taux n\u2019est pas atteint, l\u2019entreprise doit verser une <strong data-start=\"827\" data-end=\"875\">contribution financi\u00e8re \u00e0 l\u2019URSSAF \/ Agefiph<\/strong>.<\/p><p data-start=\"878\" data-end=\"1039\">La r\u00e9forme vise \u00e0 rendre le calcul plus pr\u00e9cis et plus transparent, afin d\u2019inciter les entreprises \u00e0 <strong data-start=\"979\" data-end=\"1038\">int\u00e9grer durablement le handicap dans leur politique RH<\/strong>.<\/p><p data-start=\"1041\" data-end=\"1130\">\ud83c\udfaf Objectif : recruter, maintenir dans l\u2019emploi et s\u00e9curiser les parcours professionnels.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6f147c elementor-widget elementor-widget-video\" data-id=\"a6f147c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=cyT78zAfjdc&amp;embeds_referring_euri=http%3A%2F%2Fcmhsolutions.org%2F&amp;source_ve_path=MjM4NTE&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2e8b63 e-con-full e-flex e-con e-parent\" data-id=\"b2e8b63\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3a781cf e-con-full e-flex e-con e-child\" data-id=\"3a781cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fab3fae elementor-widget elementor-widget-heading\" data-id=\"fab3fae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2 - Sous-traitance : ce qui change<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a67786c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a67786c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1175\" data-end=\"1279\">La prise en compte de la sous-traitance aupr\u00e8s des <strong data-start=\"1226\" data-end=\"1255\">Entreprises Adapt\u00e9es (EA)<\/strong> et des <strong data-start=\"1263\" data-end=\"1271\">ESAT<\/strong> \u00e9volue.<\/p><p data-start=\"1281\" data-end=\"1381\">\ud83d\udc49 Elle permet d\u00e9sormais une <strong data-start=\"1310\" data-end=\"1380\">d\u00e9duction pouvant aller jusqu\u2019\u00e0 75 % du montant de la contribution<\/strong>.<\/p><p data-start=\"1383\" data-end=\"1563\">\u26a0\ufe0f La sous-traitance ne remplace pas l\u2019obligation d\u2019emploi, mais elle devient un <strong data-start=\"1464\" data-end=\"1515\">levier strat\u00e9gique pour r\u00e9duire la contribution<\/strong> et soutenir l\u2019emploi des personnes handicap\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ad5700 elementor-widget elementor-widget-video\" data-id=\"2ad5700\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=ladUOP3hwRc&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de8968d e-con-full e-flex e-con e-parent\" data-id=\"de8968d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2ab9951 e-con-full e-flex e-con e-child\" data-id=\"2ab9951\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-feb21c1 elementor-widget elementor-widget-heading\" data-id=\"feb21c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3 - Entreprises multi-\u00e9tablissements : une seule obligation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4352f52 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4352f52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1633\" data-end=\"1764\">Depuis la r\u00e9forme, l\u2019obligation d\u2019emploi ne s\u2019applique plus par \u00e9tablissement mais <strong data-start=\"1716\" data-end=\"1763\">au niveau de l\u2019entreprise dans son ensemble<\/strong>.<\/p><p data-start=\"1766\" data-end=\"1880\">\ud83d\udc49 Tous les effectifs sont regroup\u00e9s.<br data-start=\"1803\" data-end=\"1806\" \/>\ud83d\udc49 La d\u00e9claration se fait via la <strong data-start=\"1839\" data-end=\"1879\">D\u00e9claration Sociale Nominative (DSN)<\/strong>.<\/p><p data-start=\"1882\" data-end=\"1972\">Cela simplifie les d\u00e9marches, mais impose une <strong data-start=\"1928\" data-end=\"1971\">vision globale de la politique handicap<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58e03f2 elementor-widget elementor-widget-video\" data-id=\"58e03f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=nIPCMpkbQzI&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-226cdea e-con-full e-flex e-con e-parent\" data-id=\"226cdea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-ff3683c e-con-full e-flex e-con e-child\" data-id=\"ff3683c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3aafddc elementor-widget elementor-widget-heading\" data-id=\"3aafddc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4 - Accords agr\u00e9\u00e9s : dur\u00e9e limit\u00e9e<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd06a83 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dd06a83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2017\" data-end=\"2098\">Les accords agr\u00e9\u00e9s d\u2019entreprise, de groupe ou de branche sont toujours possibles.<\/p><p data-start=\"2100\" data-end=\"2187\">\ud83d\udc49 Leur dur\u00e9e est d\u00e9sormais <strong data-start=\"2128\" data-end=\"2155\">limit\u00e9e \u00e0 6 ans maximum<\/strong> (3 ans renouvelables une fois).<\/p><p data-start=\"2189\" data-end=\"2254\">Ces accords doivent pr\u00e9voir des actions concr\u00e8tes en mati\u00e8re de :<\/p><ul data-start=\"2255\" data-end=\"2322\"><li data-start=\"2255\" data-end=\"2268\"><p data-start=\"2257\" data-end=\"2268\">recrutement<\/p><\/li><li data-start=\"2269\" data-end=\"2293\"><p data-start=\"2271\" data-end=\"2293\">maintien dans l\u2019emploi<\/p><\/li><li data-start=\"2294\" data-end=\"2305\"><p data-start=\"2296\" data-end=\"2305\">formation<\/p><\/li><li data-start=\"2306\" data-end=\"2322\"><p data-start=\"2308\" data-end=\"2322\">sous-traitance<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9372bdc elementor-widget elementor-widget-video\" data-id=\"9372bdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=6dLisVivAdY&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13f2eb2 e-con-full e-flex e-con e-parent\" data-id=\"13f2eb2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c6f153e e-con-full e-flex e-con e-child\" data-id=\"c6f153e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc56ff elementor-widget elementor-widget-heading\" data-id=\"2cc56ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5 - Mesures transitoires : anticiper sa contribution<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa55dc2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fa55dc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2385\" data-end=\"2439\">La r\u00e9forme a entra\u00een\u00e9 de nouvelles m\u00e9thodes de calcul.<\/p><p data-start=\"2441\" data-end=\"2585\">\ud83d\udc49 Certaines entreprises ont vu leur contribution augmenter.<br data-start=\"2501\" data-end=\"2504\" \/>\ud83d\udc49 D\u2019autres sont devenues assujetties alors qu\u2019elles ne l\u2019\u00e9taient pas auparavant.<\/p><p data-start=\"2587\" data-end=\"2754\">Des <strong data-start=\"2591\" data-end=\"2652\">mesures transitoires ont \u00e9t\u00e9 mises en place jusqu\u2019en 2024<\/strong>, mais aujourd\u2019hui l\u2019enjeu est clair : <strong data-start=\"2691\" data-end=\"2754\">s\u00e9curiser sa conformit\u00e9 et optimiser sa strat\u00e9gie handicap.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b65425d elementor-widget elementor-widget-video\" data-id=\"b65425d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=DBBDeVR-b4I&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-34a4dfb e-con-full e-flex e-con e-parent\" data-id=\"34a4dfb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-48f3c88 e-con-full e-flex e-con e-child\" data-id=\"48f3c88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a852b7a elementor-widget elementor-widget-heading\" data-id=\"a852b7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6 - D\u00e9claration OETH : un parcours modifi\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29cdd39 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"29cdd39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2807\" data-end=\"2871\">La r\u00e9forme impacte directement la <strong data-start=\"2841\" data-end=\"2870\">d\u00e9claration annuelle OETH<\/strong>.<\/p><p data-start=\"2873\" data-end=\"2917\">Les entreprises doivent d\u00e9sormais d\u00e9clarer :<\/p><ul data-start=\"2918\" data-end=\"2999\"><li data-start=\"2918\" data-end=\"2935\"><p data-start=\"2920\" data-end=\"2935\">leurs effectifs<\/p><\/li><li data-start=\"2936\" data-end=\"2951\"><p data-start=\"2938\" data-end=\"2951\">leurs actions<\/p><\/li><li data-start=\"2952\" data-end=\"2972\"><p data-start=\"2954\" data-end=\"2972\">leurs partenariats<\/p><\/li><li data-start=\"2973\" data-end=\"2999\"><p data-start=\"2975\" data-end=\"2999\">leurs d\u00e9penses \u00e9ligibles<\/p><\/li><\/ul><p data-start=\"3001\" data-end=\"3085\">\ud83d\udc49 Une mauvaise d\u00e9claration peut entra\u00eener <strong data-start=\"3044\" data-end=\"3085\">redressements et surco\u00fbts importants.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13cee32 elementor-align-left elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"13cee32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"#contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prendre contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38cdc60 elementor-widget elementor-widget-video\" data-id=\"38cdc60\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=QqrKKpAODj8&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5df9e8 e-flex e-con-boxed e-con e-parent\" data-id=\"e5df9e8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-befe4d2 e-grid e-con-full e-con e-child\" data-id=\"befe4d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f17a60 elementor-widget elementor-widget-text-editor\" data-id=\"9f17a60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"3092\" data-end=\"3125\">Simuler votre contribution OETH<\/h4><h4 data-start=\"3092\" data-end=\"3125\"><span style=\"font-size: 18px; font-style: inherit; font-weight: inherit; color: #7a7a7a; font-family: Roboto, sans-serif;\">Estimez rapidement votre contribution URSSAF \/ Agefiph gr\u00e2ce au simulateur officiel :<\/span><\/h4><div><a style=\"box-sizing: inherit; background-color: #ffffff; color: #00aca7; text-underline-offset: 0.25em; transition-duration: 0.1s; transition-property: all; outline: 0px; font-family: Epilogue, sans-serif;\" href=\"https:\/\/www.agefiph.fr\/employeur\/simulateur_doeth\">https:\/\/www.agefiph.fr\/employeur\/simulateur_doeth<\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7d4e89 elementor-widget elementor-widget-image\" data-id=\"a7d4e89\" data-element_type=\"widget\" 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