{"id":9,"date":"2024-05-24T16:04:08","date_gmt":"2024-05-24T14:04:08","guid":{"rendered":"http:\/\/avenir52.fr\/?p=9"},"modified":"2024-05-24T16:04:08","modified_gmt":"2024-05-24T14:04:08","slug":"solutions-adaptees-pour-vacances-facilitees","status":"publish","type":"post","link":"https:\/\/avenir52.fr\/index.php\/2024\/05\/24\/solutions-adaptees-pour-vacances-facilitees\/","title":{"rendered":"Solutions adapt\u00e9es pour vacances facilit\u00e9es"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Disposer de temps libre ou vouloir partir en vacances lorsque l\u2019on est agriculteur et \u00e9leveur peut s\u2019av\u00e9rer compliqu\u00e9. Pourtant le cr\u00e9dit d\u2019imp\u00f4t Cong\u00e9s est l\u00e0 pour faciliter la vie des exploitants et r\u00e9duire le co\u00fbt de leur remplacement.<\/p>\n\n\n\n

C\u2019est l\u2019un des motifs les plus utilis\u00e9s derri\u00e8re la maladie et l\u2019accident, le motif \u00ab Cong\u00e9s<\/em> \u00bb d\u00e9montre un r\u00e9el besoin des agriculteurs \u00e0 vouloir souffler un peu.<\/p>\n\n\n\n

Le cr\u00e9dit d\u2019imp\u00f4t prolong\u00e9<\/h3>\n\n\n\n

Instaur\u00e9 en 2006, le cr\u00e9dit d\u2019imp\u00f4t est un coup de pouce fiscal, prolong\u00e9 jusqu\u2019au 31 d\u00e9cembre 2024. Il est r\u00e9serv\u00e9 aux exploitant(e)s dont l\u2019activit\u00e9 requiert une pr\u00e9sence quotidienne sur l\u2019exploitation.
C\u2019est principalement le cas des \u00e9leveurs dont l\u2019\u00e9levage n\u00e9cessite des travaux, des soins ou de la surveillance chaque jour.<\/p>\n\n\n\n

Pour les exploitants exer\u00e7ant une activit\u00e9 autre, ils doivent fournir un calendrier des travaux de leurs diff\u00e9rentes productions montrant que celles-ci n\u00e9cessitent leur pr\u00e9sence tous les jours de l\u2019ann\u00e9e.<\/p>\n\n\n\n

Montant de l\u2019aide<\/h3>\n\n\n\n

Depuis le 1er<\/sup> janvier 2024, le montant de l\u2019aide prend la forme d\u2019un cr\u00e9dit d\u2019imp\u00f4t sur le revenu \u00e9gal \u00e0 60 % des d\u00e9penses engag\u00e9es (et subordonn\u00e9 au respect du r\u00e8glement de minimis), dans la limite de 17 jours par an (qui peuvent \u00eatre fractionnables).<\/p>\n\n\n\n

Pour les GAEC, le plafond du cr\u00e9dit d\u2019imp\u00f4t est multipli\u00e9 par le nombre d\u2019associ\u00e9s, dans la limite de quatre. Il est ensuite r\u00e9parti entre chaque associ\u00e9 \u00e0 proportion des droits qu\u2019ils d\u00e9tiennent.<\/p>\n\n\n\n

Le co\u00fbt d\u2019une journ\u00e9e de remplacement est plafonn\u00e9 \u00e0 42 fois le taux horaire minimum garanti.<\/p>\n\n\n\n

Comment se faire remplacer ?<\/h3>\n\n\n\n

Pour un remplacement, le chef d\u2019exploitation doit \u00eatre adh\u00e9rent au Service de Remplacement de son d\u00e9partement en remplissant un bulletin d\u2019adh\u00e9sion.<\/p>\n\n\n\n

La demande de remplacement doit \u00eatre anticip\u00e9e et pr\u00e9ciser les dates d\u2019absence, les t\u00e2ches \u00e0 r\u00e9aliser et toutes pr\u00e9cisions utiles au bon fonctionnement du remplacement.<\/p>\n\n\n\n

Le Service de Remplacement recherche le salari\u00e9 le plus comp\u00e9tent pour la mission, mais l\u2019agriculteur peut \u00e9galement proposer une personne de son choix pour l\u2019embauche.<\/p>\n\n\n\n

Une mise en route (ou prise de consignes) est conseill\u00e9e avant le d\u00e9part pr\u00e9vu de l\u2019exploitant afin de s\u2019assurer du bon fonctionnement de l\u2019exploitation en son absence.<\/p>\n\n\n\n

Le Service de remplacement s\u2019occupe des d\u00e9marches administratives (d\u00e9claration d\u2019embauche, contrat de travail, bulletin de salaire, facture de prestation\u2026) et demande un compte rendu aupr\u00e8s de l\u2019agent et de l\u2019exploitant afin de savoir si la mission s\u2019est bien pass\u00e9e.<\/p>\n\n\n\n

Les exploitants doivent joindre \u00e0 leur d\u00e9claration l\u2019imprim\u00e9 Cerfa n\u00b02079-RTA-SD ainsi que la facture de remplacement acquitt\u00e9e.<\/p>\n\n\n\n

\u00ab Ne pas attendre l\u2019arr\u00eat maladie pour faire appel au SR<\/em> \u00bb<\/h3>\n\n\n\n

Sylvie Girault est \u00e2g\u00e9e de 57 ans et est m\u00e8re de trois enfants. Titulaire d\u2019un BAC agricole, elle est install\u00e9e sur une exploitation individuelle \u00e0 dominance lait avec des c\u00e9r\u00e9ales (ferme herbag\u00e8re), \u00e0 Peigney dans le Sud de la Haute-Marne. En fonction de la saison, les travaux varient sur l\u2019exploitation. \u00ab Le matin c\u2019est la traite. Accompagn\u00e9e de ma salari\u00e9e, nous donnons le biberon aux veaux, puis les nourrissons et leur apportons les soins n\u00e9cessaires. Depuis le d\u00e9c\u00e8s de mon mari, tous les travaux des champs sont en prestation<\/em> \u00bb.
Sylvie conna\u00eet bien les Services de remplacement puisque ses parents \u00e9taient d\u00e9j\u00e0 adh\u00e9rents et qu\u2019elle y a d\u00e9j\u00e0 eu recours pour diff\u00e9rents motifs tels que maternit\u00e9, maladie et enfin cong\u00e9s lorsque sa fille l\u2019a convaincue de partir avec elle en vacances.<\/p>\n\n\n\n

Depuis, elle n\u2019h\u00e9site plus, chaque ann\u00e9e, \u00e0 partir en vacances et \u00e0 faire appel au Service de remplacement. \u00ab M\u00eame si ce n\u2019est pas toujours facile de laisser l\u2019exploitation \u00e0 une personne que l\u2019on ne connait pas, il ne faut pas h\u00e9siter \u00e0 sauter le pas. J\u2019aime mon m\u00e9tier, mais prise par mon quotidien je ne prends pas le temps de profiter et on s\u2019isole rapidement. Il ne faut pas craindre de faire confiance \u00e0 l\u2019agent qui est mis \u00e0 disposition sur l\u2019exploitation m\u00eame si on sait que le travail ne sera pas fait \u00ab comme nous \u00bb. Je regrette de ne pas en avoir profit\u00e9 avant. Et avec les dispositifs qui existent, plus d\u2019excuses pour ne pas partir. Il ne faut pas attendre le dernier moment ou l\u2019arr\u00eat maladie. En revanche, je demande toujours \u00e0 avoir le m\u00eame agent<\/em> \u00bb.
Aujourd\u2019hui l\u2019exploitante consid\u00e8re que les Services de remplacement sont indispensables et que les agents sont des personnes polyvalentes, autonomes et rigoureuses.<\/p>\n","protected":false},"excerpt":{"rendered":"

Disposer de temps libre ou vouloir partir en vacances lorsque l\u2019on est agriculteur et \u00e9leveur peut s\u2019av\u00e9rer compliqu\u00e9. Pourtant le cr\u00e9dit d\u2019imp\u00f4t Cong\u00e9s est l\u00e0 […]<\/p>\n","protected":false},"author":1,"featured_media":11,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[3],"tags":[],"class_list":["post-9","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vie-professionnelle"],"yoast_head":"\nSolutions adapt\u00e9es pour vacances facilit\u00e9es - L'Avenir Agricole et Rural de la Haute-Marne<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/avenir52.fr\/index.php\/2024\/05\/24\/solutions-adaptees-pour-vacances-facilitees\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Solutions adapt\u00e9es pour vacances facilit\u00e9es - L'Avenir Agricole et Rural de la Haute-Marne\" \/>\n<meta property=\"og:description\" content=\"Disposer de temps libre ou vouloir partir en vacances lorsque l\u2019on est agriculteur et \u00e9leveur peut s\u2019av\u00e9rer compliqu\u00e9. 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