{"id":10096,"date":"2015-03-02T08:00:12","date_gmt":"2015-03-02T07:00:12","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10096"},"modified":"2024-09-26T17:04:56","modified_gmt":"2024-09-26T15:04:56","slug":"interessement-un-systeme-facultatif-obligations-02032015avallaurdebot","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/interessement-un-systeme-facultatif-obligations-02032015avallaurdebot\/","title":{"rendered":"Mettre en place un accord d&rsquo;int\u00e9ressement"},"content":{"rendered":"<p>L\u2019 int\u00e9ressement est une d\u00e9marche qui offre une r\u00e9mun\u00e9ration aux salari\u00e9s en les associant aux r\u00e9sultats et\/ou \u00e0 la performance de leur entreprise. Cette r\u00e9mun\u00e9ration prend la forme d\u2019une prime.<\/p>\n<p>En France, cette d\u00e9marche, qui peut se mettre en place dans toutes les entreprises, n\u2019est pas obligatoire. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, explique dans cet article les obligations li\u00e9es \u00e0 la mise en place d&rsquo;un accord d&rsquo;int\u00e9ressement dans l&rsquo;entreprise.<\/p>\n<figure id=\"attachment_9840\" aria-describedby=\"caption-attachment-9840\" style=\"width: 176px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-9840 \" title=\"int\u00e9ressement\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-4-1-199x300.png\" alt=\"int\u00e9ressement\" width=\"176\" height=\"266\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-4-1-199x300.png 199w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-4-1.png 495w\" sizes=\"(max-width: 176px) 100vw, 176px\" \/><figcaption id=\"caption-attachment-9840\" class=\"wp-caption-text\">L\u2019int\u00e9ressement : quelles sont les r\u00e8gles ?<\/figcaption><\/figure>\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<h2>Un syst\u00e8me facultatif.<\/h2>\n<h3><em>Qu&rsquo;est-ce que l\u2019int\u00e9ressement ?<\/em><\/h3>\n<p>L&rsquo;int\u00e9ressement est une forme de<span style=\"color: #333333;\"> r\u00e9mun\u00e9ration indirecte<\/span><strong><em><span class=\"exergue\">.<\/span>\u00a0<\/em><\/strong>C&rsquo;est une fa\u00e7on de <strong><span class=\"exergue\">r\u00e9mun\u00e9rer les salari\u00e9s sans payer de charges sociales<\/span><em>.\u00a0<\/em><\/strong>C\u2019est un <span class=\"exergue\"><strong>syst\u00e8me facultatif <\/strong><\/span>que l\u2019employeur peut mettre en place s\u2019il le souhaite, donc <strong><span class=\"exergue\">sans aucune obligation<\/span><\/strong>.<\/p>\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<h3><em>A qui s&rsquo;adresse-t-il ?<\/em><\/h3>\n<h4>Dans quelles entreprises ?<\/h4>\n<p><strong><span class=\"exergue\">L\u2019int\u00e9ressement est possible dans tous les types d\u2019entreprise,<\/span><\/strong> quels que soient leur forme, leur statut ou leur effectif, d\u00e8s lors qu\u2019il y a au moins un salari\u00e9. S&rsquo;il est facultatif, c&rsquo;est un bon moyen de motiver les salari\u00e9s, et il faut donc y penser.<\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-6368 \" title=\"int\u00e9ressement\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/pourcentage-245x300.jpg\" alt=\"int\u00e9ressement\" width=\"178\" height=\"218\" \/><\/p>\n<h4>Pour quels salari\u00e9s ?<\/h4>\n<p><strong>En<\/strong> <strong>principe, <\/strong>il n&rsquo;y a pas de condition d\u2019anciennet\u00e9 du salari\u00e9 pour pouvoir pr\u00e9tendre au b\u00e9n\u00e9fice de l\u2019int\u00e9ressement. Cependant,<strong><span class=\"exergue\">\u00a0l\u2019accord peut pr\u00e9voir une condition d\u2019anciennet\u00e9 qui ne peut exc\u00e9der 3 mois.<\/span><\/strong><\/p>\n<p><strong>Remarque\u00a0<\/strong>: les salari\u00e9s doivent imp\u00e9rativement \u00eatre inform\u00e9s de la conclusion de l\u2019accord.<\/p>\n<h2>La mise en place de l\u2019int\u00e9ressement<\/h2>\n<p><span class=\"exergue\"><strong>L\u2019int\u00e9ressement se met en place au travers d&rsquo;un accord d\u2019entreprise.<\/strong><\/span> Cet accord pr\u00e9voit ses conditions d\u2019exercice. Il se n\u00e9gocie avec le personnel, ou, s\u2019ils existent, les d\u00e9l\u00e9gu\u00e9s syndicaux et le comit\u00e9 d\u2019entreprise.<\/p>\n<p><div class=\"encadre-style\">Des mesures\u00a0 de simplification, et de nouveaux outils, ont \u00e9t\u00e9 apport\u00e9s par le gouvernement en 2022 et en 2024 :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/simplification-de-linteressement-pour-les-pme-et-tpe\/\" target=\"_self\" rel=\"noopener\">Simplification de l\u2019int\u00e9ressement pour les PME et TPE<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-plan-de-partage-de-la-valorisation-de-lentreprise-ppve\/\" target=\"_self\" rel=\"noopener\">Le PPVE, Plan de Partage de la Valorisation de l\u2019Entreprise<\/a><\/div><\/li>\n<\/ul>\n<h3><em>Le contenu de l\u2019accord d&rsquo;int\u00e9ressement<\/em><\/h3>\n<p>Conditions l\u00e9gales\u00a0:<\/p>\n<ul>\n<li>L&rsquo;accord doit imp\u00e9rativement <strong><span class=\"exergue\">\u00eatre sign\u00e9 avant le 1er jour du septi\u00e8me mois de l\u2019exercice comptable en cours.<\/span><\/strong><\/li>\n<li>Il doit <strong><span class=\"exergue\">\u00eatre transmis \u00e0 la Direccte dans les 15 jours.<\/span><\/strong><\/li>\n<\/ul>\n<div class=\"encadre-style\"><strong><span class=\"exergue\">L\u2019accord en lui m\u00eame fixe les conditions de mise en \u0153uvre de l&rsquo;accord d\u2019int\u00e9ressement.<\/span><\/strong> Il fixe des crit\u00e8res quantitatifs ou qualitatifs \u00e0 atteindre collectivement. Ces crit\u00e8res, s\u2019ils sont atteints, g\u00e9n\u00e9reront une prime divisible entre l\u2019ensemble des salari\u00e9s de la structure. Par la suite, <strong><span class=\"exergue\">au terme de chaque ann\u00e9e d\u2019exercice de l\u2019accord, l\u2019employeur va v\u00e9rifier que les objectifs fix\u00e9s ont bien \u00e9t\u00e9 atteints, en tout ou partie<\/span><\/strong>.<\/p>\n<p>Ces crit\u00e8res peuvent par exemple \u00eatre des crit\u00e8res purement financiers (ils sont alors quantitatifs).<\/p>\n<p><strong><span class=\"exergue\">L\u2019accord fixe \u00e9galement le montant de la prime<\/span><\/strong> vers\u00e9e individuellement aux salari\u00e9s. Elle peut \u00eatre la m\u00eame pour tous, mais <strong><span class=\"exergue\">elle peut \u00e9galement varier selon certains crit\u00e8res l\u00e9gaux<\/span><\/strong>.<\/div>\n<h2>La prime.<\/h2>\n<h3><em>Sur la prime elle-m\u00eame<\/em><\/h3>\n<p><strong><span class=\"exergue\">Un plafond limite le montant de la prime<\/span><\/strong>, et celle-ci change tous les ans. A titre d\u2019exemple, en 2015, le montant l\u00e9galement autoris\u00e9 de la prime ne pouvait d\u00e9passer 19.020\u20ac. Par ailleurs, <strong><span class=\"exergue\">le montant global de la prime d\u2019int\u00e9ressement ne peut d\u00e9passer 20% de la totalit\u00e9 des salaires bruts vers\u00e9s.<\/span><\/strong><\/p>\n<h3><em>Sur les effets fiscaux de la prime<\/em><\/h3>\n<div class=\"encadre-style\">D\u00e8s lors qu\u2019elle est vers\u00e9e en conformit\u00e9 avec la loi, <strong>la<span class=\"exergue\"><strong> prime d&rsquo;int\u00e9ressement<\/strong> n\u2019est pas soumise<\/span><\/strong> :<\/p>\n<ul>\n<li>aux charges patronales,<\/li>\n<li>\u00e0 la taxe sur les salaires,<\/li>\n<li>aux cotisations salariales,<\/li>\n<li>et elle est d\u00e9ductible des b\u00e9n\u00e9fices.<\/li>\n<\/ul>\n<p>En revanche, l\u2019int\u00e9ressement est soumis au<strong> <em>forfait social<\/em><\/strong>. <\/div>\n<h2>Sanction en cas de non conformit\u00e9.<\/h2>\n<p><strong><img decoding=\"async\" class=\"alignleft wp-image-3245 \" title=\"int\u00e9ressement\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/credit-impot-recherche.png\" alt=\"int\u00e9ressement\" width=\"95\" height=\"93\" \/>Attention\u00a0<\/strong>: les <a title=\"Contr\u00f4le URSSAF : les points de vigilance pour \u00e9viter le redressement\" href=\"https:\/\/valoxy.org\/blog\/controle-urssaf-points-de-vigilance-eviter-redressement-04042014avla1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>contr\u00f4les de L\u2019URSSAF<\/strong><\/a> sont s\u00e9v\u00e8res. En cas d\u2019irr\u00e9gularit\u00e9, \u00a0le montant de la prime est r\u00e9int\u00e9gr\u00e9 dans l\u2019assiette des cotisations sociales. <strong><span class=\"exergue\">En cas de redressement de l\u2019URSSAF, c\u2019est la responsabilit\u00e9 de l\u2019employeur qui est engag\u00e9e,<\/span> <\/strong>et c\u2019est \u00e0 lui de payer les cotisations salariales et patronales, sans que ce dernier puisse les faire payer au(x) salari\u00e9(s).<\/p>\n<p>L\u2019accord d\u2019int\u00e9ressement ne doit pas se substituer \u00e0 un \u00e9l\u00e9ment de r\u00e9mun\u00e9ration vers\u00e9 ant\u00e9rieurement, qui \u00e9tait soumis \u00e0 charges sociales. C\u2019est le <strong><em><span class=\"exergue\">principe de non substitution \u00e0 une prime ant\u00e9rieure charg\u00e9e<\/span>. <\/em><\/strong><\/p>\n<p>Pour en savoir plus, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/interessement\/\" target=\"_self\" rel=\"noopener noreferrer\">L\u2019int\u00e9ressement : un levier de performance pour les entreprises<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/participation-et-interessement\/\" target=\"_self\" rel=\"noopener noreferrer\">Participation et int\u00e9ressement : deux notions \u00e0 ne pas confondre<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lepargne-salariale-fonctionnement-et-perspectives-2018-2019\/\" target=\"_self\" rel=\"noopener noreferrer\">L\u2019\u00e9pargne salariale : fonctionnement et perspectives 2018\/2019<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lepargne-salariale-et-le-partage-de-la-valeur\/\" target=\"_self\" rel=\"noopener\">L\u2019\u00e9pargne salariale et le partage de la valeur<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019 int\u00e9ressement est une d\u00e9marche qui offre une r\u00e9mun\u00e9ration aux salari\u00e9s en les associant aux r\u00e9sultats et\/ou \u00e0 la performance de leur entreprise. Cette r\u00e9mun\u00e9ration prend la forme d\u2019une prime. En France, cette d\u00e9marche, qui peut se mettre en place&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-10096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mettre en place un accord d&#039;int\u00e9ressement | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L\u2019int\u00e9ressement offre une r\u00e9mun\u00e9ration compl\u00e9mentaire aux salari\u00e9s en les associant \u00e0 la performance de leur entreprise.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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