{"id":6864,"date":"2026-08-05T17:42:18","date_gmt":"2026-08-05T15:42:18","guid":{"rendered":"https:\/\/leyton.com\/fr\/?post_type=whitepaper&#038;p=6864"},"modified":"2026-08-21T11:49:55","modified_gmt":"2026-08-21T09:49:55","slug":"guide-fiscal-rh-collectivites-2026-2027","status":"publish","type":"whitepaper","link":"https:\/\/leyton.com\/fr\/analyses\/livre-blanc\/guide-fiscal-rh-collectivites-2026-2027\/","title":{"rendered":"Guide des collectivit\u00e9s 2026 : ces recettes qui vous appartiennent d\u00e9j\u00e0"},"content":{"rendered":"\n<h2 id=\"h-telechargez-gratuitement-notre-guide-des-collectivites-202\" class=\"wp-block-heading\">T\u00e9l\u00e9chargez gratuitement notre Guide des collectivit\u00e9s 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Gel de la DGF, r\u00e9forme de la protection sociale compl\u00e9mentaire (PSC), absent\u00e9isme en hausse : les marges de man\u0153uvre des collectivit\u00e9s se resserrent ann\u00e9e apr\u00e8s ann\u00e9e. Ce guide \u00e9dition 2026 synth\u00e9tise les leviers RH, fiscaux et \u00e9nerg\u00e9tiques identifi\u00e9s, avec cas concrets et montants r\u00e9cup\u00e9r\u00e9s \u00e0 l&rsquo;appui.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Chiffres cl\u00e9s du contexte \u00e9conomique des collectivit\u00e9s :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>70 %<\/strong> de l&rsquo;investissement public port\u00e9 par les collectivit\u00e9s<\/td><td><strong>27,4 Md\u20ac<\/strong> DGF gel\u00e9e pour 2026<\/td><td><strong>9,8 %<\/strong> de taux d&rsquo;absent\u00e9isme dans les collectivit\u00e9s en 2024<\/td><td><strong>14 M\u20ac<\/strong> r\u00e9cup\u00e9r\u00e9s par Leyton pour ses collectivit\u00e9s partenaires en 2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-2026-2027-des-attentes-citoyennes-elevees-des-moyens-de-plus-en-plus-contraints\" class=\"wp-block-heading\">2026 &#8211; 2027 : des attentes citoyennes \u00e9lev\u00e9es, des moyens de plus en plus contraints<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les collectivit\u00e9s doivent composer avec l&rsquo;inflation des co\u00fbts publics, la contraction de certaines ressources fiscales et une multiplication des dispositifs r\u00e9glementaires. Voici ce qui change concr\u00e8tement pour votre budget d&rsquo;ici 2027.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les collectivit\u00e9s doivent composer avec l&rsquo;inflation des co\u00fbts publics, la contraction de certaines ressources fiscales et une multiplication des dispositifs r\u00e9glementaires. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Voici un extrait de ce qui change concr\u00e8tement pour votre budget d&rsquo;ici 2027 :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>71 %<\/strong> des citoyens estiment que leur maire a conduit des r\u00e9alisations importantes depuis 2020<\/td><td><strong>2027<\/strong> entr\u00e9e en vigueur de la r\u00e9forme des valeurs locatives et de la fusion TLV \/ THLV<\/td><td><strong>2029<\/strong> entr\u00e9e en application du r\u00e9gime PSC pour l&rsquo;ensemble des collectivit\u00e9s territoriales<\/td><td><strong>6,36 %<\/strong> taux d&#8217;emploi direct de travailleurs handicap\u00e9s atteint en 2025 dans la fonction publique<br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-a-decouvrir-dans-ce-guide-des-collectivites-2026\" class=\"wp-block-heading\">\u00c0 d\u00e9couvrir dans ce guide des collectivit\u00e9s 2026<\/h2>\n\n\n\n<h3 id=\"h-trois-familles-de-leviers-passees-au-crible\" class=\"wp-block-heading\">Trois familles de leviers, pass\u00e9es au crible<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Chaque chapitre associe cadre r\u00e9glementaire, enjeux concrets pour votre collectivit\u00e9 et retour d&rsquo;exp\u00e9rience chiffr\u00e9 d&rsquo;une commune ou d&rsquo;un EPCI partenaire.<\/p>\n\n\n\n<h4 id=\"h-1-fiscalite-amp-impots-securiser-vos-recettes-fiscales-locales\" class=\"wp-block-heading has-medium-font-size\">1. Fiscalit\u00e9 &amp; imp\u00f4ts\u00a0: s\u00e9curiser vos recettes fiscales locales<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxe fonci\u00e8re : fiabilisation des bases et r\u00e9forme des valeurs locatives<\/li>\n\n\n\n<li>Taxe sur les logements vacants (TVLH) : fusion TLV \/ THLV d\u00e8s 2027<\/li>\n\n\n\n<li>TVA : FCTVA, secteurs mixtes, coefficients d&rsquo;assujettissement<\/li>\n\n\n\n<li>Taxe Locale sur la Publicit\u00e9 Ext\u00e9rieure (TLPE)<\/li>\n<\/ul>\n\n\n\n<h4 id=\"h-2-couts-energetiques-financer-la-transition-energetique\" class=\"wp-block-heading has-medium-font-size\">2. Co\u00fbts \u00e9nerg\u00e9tiques\u00a0: financer la transition \u00e9nerg\u00e9tique<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Certificats d&rsquo;\u00c9conomies d&rsquo;\u00c9nergie (CEE) : comment mobiliser le dispositif<\/li>\n<\/ul>\n\n\n\n<h4 id=\"h-3-ressources-humaines-reduire-le-cout-social-et-rh\" class=\"wp-block-heading\">3. Ressources humaines\u00a0: r\u00e9duire le co\u00fbt social et RH<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recouvrement des IJSS : r\u00e9duire le co\u00fbt de l&rsquo;absent\u00e9isme<\/li>\n\n\n\n<li>Protection Sociale Compl\u00e9mentaire (PSC) : la nouvelle donne financi\u00e8re<\/li>\n\n\n\n<li>Charges sociales &amp; obligation d&#8217;emploi des travailleurs handicap\u00e9s (OETH)<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-ce-qu-en-disent-les-collectivites\" class=\"wp-block-heading\"><strong>Ce qu&rsquo;en disent les collectivit\u00e9s<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00ab Disponible, p\u00e9dagogue et proactive, notre interlocutrice a su nous guider \u00e0 chaque \u00e9tape de la mission. \u00bb<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Elodie Ferrario<\/strong>, Responsable Finance \/ RH, CC de l&rsquo;Or\u00e9e de la Brie<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00ab Nous voulions un regard ext\u00e9rieur sur nos pratiques, pour voir s&rsquo;il restait des marges de man\u0153uvre. \u00bb<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Karine Combaud<\/strong>, DGS, Ville des Ulis<\/p>\n\n\n\n<h4 id=\"h-la-parole-aux-maires-et-elus-locaux\" class=\"wp-block-heading\"><strong>La parole aux maires et \u00e9lus locaux<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00ab Une commune doit reprendre la main sur son destin financier. \u00bb<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Laurent Jeanne<\/strong>, Maire de Champigny-sur-Marne<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00ab Face \u00e0 la mise en place du dispositif de lissage conjoncturel (Dilico), les marges de man\u0153uvre des communes se resserrent. Les prochaines ann\u00e9es imposeront une gestion particuli\u00e8rement rigoureuse des budgets locaux. \u00bb<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jean Raymond Hugonet<\/strong>, S\u00e9nateur de l&rsquo;Essonne et ancien maire de Limours<\/p>\n\n\n\n<h2 id=\"h-qui-sommes-nous\" class=\"wp-block-heading\"><strong>Qui sommes-nous ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Leyton accompagne quotidiennement mairies, EPCI, d\u00e9partements et r\u00e9gions dans l&rsquo;optimisation de leurs charges sociales et leur fiscalit\u00e9, au travers des 9 agences en France.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Leyton est membre du r\u00e9seau pluridisciplinaire\u00a0<a href=\"https:\/\/leyton.com\/fr\/reseau-pluridisciplinaire-leyton-legal\/\" target=\"_blank\" rel=\"noreferrer noopener\">LEYTON LEGAL<\/a>. Pour l\u2019ensemble de nos missions, Leyton fait intervenir des cabinets d\u2019avocats ind\u00e9pendants pour la r\u00e9alisation des prestations de nature juridique dont certains appartiennent \u00e0 ce r\u00e9seau.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>30 ans d&rsquo;accompagnement des collectivit\u00e9s, d\u00e9partements et r\u00e9gions<\/li>\n\n\n\n<li>9 agences r\u00e9parties sur le territoire fran\u00e7ais<\/li>\n\n\n\n<li>100 % r\u00e9mun\u00e9ration au r\u00e9sultat\u00a0: aucune \u00e9conomie, aucun co\u00fbt<\/li>\n\n\n\n<li>14 M\u20ac r\u00e9cup\u00e9r\u00e9s pour nos collectivit\u00e9s partenaires en 2025<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Gel de la DGF, r\u00e9forme de la protection sociale compl\u00e9mentaire (PSC), absent\u00e9isme en hausse : les marges de man\u0153uvre des collectivit\u00e9s se resserrent ann\u00e9e apr\u00e8s ann\u00e9e. Ce guide \u00e9dition 2026 synth\u00e9tise les leviers RH, fiscaux et \u00e9nerg\u00e9tiques identifi\u00e9s, avec cas concrets et montants r\u00e9cup\u00e9r\u00e9s \u00e0 l&rsquo;appui.<\/p>\n","protected":false},"author":58,"featured_media":6887,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[392],"expertise":[389,387],"class_list":["post-6864","whitepaper","type-whitepaper","status-publish","format-standard","has-post-thumbnail","hentry","tag-collectivites-fr","expertise-performance-fiscale","expertise-performance-rh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Guide fiscal et RH des collectivit\u00e9s 2026 - Leyton France<\/title>\n<meta name=\"description\" content=\"Collectivit\u00e9s 2026, ces recettes qui vous appartiennent d\u00e9j\u00e0 ! 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