{"id":11442,"date":"2015-09-29T00:30:04","date_gmt":"2015-09-28T22:30:04","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11442"},"modified":"2026-03-12T11:19:27","modified_gmt":"2026-03-12T10:19:27","slug":"attribution-actions-gratuites-7-aout-2015","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/attribution-actions-gratuites-7-aout-2015\/","title":{"rendered":"Le dispositif de l\u2019attribution d\u2019actions gratuites"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Les soci\u00e9t\u00e9s par actions ont la possibilit\u00e9 de d\u00e9cider l\u2019attribution d&rsquo;actions gratuites \u00e0 leurs salari\u00e9s. Et ce, sur d\u00e9cision des associ\u00e9s intervenue en assembl\u00e9e g\u00e9n\u00e9rale extraordinaire (AGE). <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Dans le cadre de la Loi Macron, ce dispositif a \u00e9t\u00e9 grandement modifi\u00e9. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, fait le point sur le nouveau r\u00e9gime de l\u2019attribution d\u2019actions gratuites (AGA).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Attention, cet article ne concerne que les attributions d\u2019actions gratuites d\u00e9cid\u00e9es lors d\u2019AGE post\u00e9rieures au 7 ao\u00fbt 2015.<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Soci\u00e9t\u00e9s concern\u00e9es<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">S\u2019agissant d\u2019actions, ce dispositif n\u2019est possible que dans les\u00a0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong><a title=\"La soci\u00e9t\u00e9 anonyme (SA)\" href=\"https:\/\/valoxy.org\/blog\/societe-anonyme\/\" target=\"_blank\" rel=\"noopener\">Soci\u00e9t\u00e9s anonymes (SA)<\/a><\/strong><span style=\"color: #000000;\">\u00a0;<\/span><\/li>\n<li><strong><a title=\"La SAS ou \u00ab\u00a0soci\u00e9t\u00e9 par actions simplifi\u00e9e\u00a0\u00bb\" href=\"https:\/\/valoxy.org\/blog\/sas-ou-societe-par-actions-simplifiee-10032015avalchaneg1\/\" target=\"_blank\" rel=\"noopener\">Soci\u00e9t\u00e9s par actions simplifi\u00e9es (SAS)<\/a><\/strong><span style=\"color: #000000;\">\u00a0;<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>et les Soci\u00e9t\u00e9s en commandite par actions (SCA)<\/strong>.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Nombre d\u2019actions<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Tout d\u2019abord, il peut s\u2019agir d\u2019<strong>actions existantes<\/strong> ou d\u2019<strong>actions \u00e0 \u00e9mettre<\/strong> (dans le cadre d\u2019une augmentation de capital par exemple).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Le nombre total d\u2019actions attribu\u00e9es gratuitement <strong>ne peut exc\u00e9der 10% du<\/strong> <\/span><strong><a title=\"Le capital social\" href=\"https:\/\/valoxy.org\/blog\/capital-social\/\" target=\"_blank\" rel=\"noopener\">capital social<\/a><span style=\"color: #000000;\">.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><img fetchpriority=\"high\" decoding=\"async\" class=\"alignleft wp-image-11127 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/07\/reussite-4-1-300x199.jpg\" alt=\"actions gratuites\" width=\"300\" height=\"199\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/07\/reussite-4-1-300x199.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/07\/reussite-4-1.jpg 541w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Cela peut aller jusqu\u2019\u00e0 15% du capital social dans les PME<\/strong>. Les PME sont les soci\u00e9t\u00e9s qui emploient moins de 250 salari\u00e9s, ont un chiffre d\u2019affaires inf\u00e9rieur \u00e0 50 millions et un total de bilan inf\u00e9rieur \u00e0 43 millions).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Cela peut aller jusqu\u2019\u00e0 30% du capital social si l\u2019attribution gratuite b\u00e9n\u00e9ficie \u00e0 tous les salari\u00e9s<\/strong>. Dans ce cas, l\u2019\u00e9cart entre le nombre d\u2019actions distribu\u00e9es \u00e0 chaque salari\u00e9 ne peut \u00eatre sup\u00e9rieur \u00e0 un <strong>rapport de 1 \u00e0 5<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><div class=\"encadre-style\">A noter que l\u2019appr\u00e9ciation de la fraction du capital social s\u2019effectue \u00e0 la <strong>date de la d\u00e9cision d\u2019attribution<\/strong> (donc \u00e0 la date de l\u2019AGE qui d\u00e9cide de l\u2019attribution d\u2019actions gratuites).<\/div><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Dur\u00e9e de d\u00e9tention minimale<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Il faut distinguer\u00a0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">La <strong>p\u00e9riode d\u2019acquisition<\/strong> des actions (appel\u00e9e aussi \u00ab\u00a0vesting\u00a0\u00bb)\u00a0: <strong>1 an minimum<\/strong>. Il s\u2019agit de la dur\u00e9e \u00e0 partir de laquelle le salari\u00e9 devient effectivement propri\u00e9taire des actions.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">La <strong>p\u00e9riode de conservation<\/strong> des actions\u00a0: <strong>Librement fix\u00e9e par l\u2019AGE mais pas de minimum<\/strong>. Il s\u2019agit de la dur\u00e9e pendant laquelle les actions sont indisponibles (impossibilit\u00e9 de les c\u00e9der).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><div class=\"encadre-style\">La dur\u00e9e cumul\u00e9e de ces deux p\u00e9riodes <strong>ne peut \u00eatre inf\u00e9rieure \u00e0 2 ans<\/strong>.<\/div><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Donc si la p\u00e9riode d\u2019acquisition est fix\u00e9e \u00e0 2 ans, il n\u2019est pas obligatoire de pr\u00e9voir une p\u00e9riode de conservation.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Fiscalit\u00e9 du gain d\u2019acquisition<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">L\u2019employ\u00e9 \u00e0 qui sont donn\u00e9es des actions r\u00e9alise un gain car ces actions ont une valeur. <strong>Ce gain d\u2019acquisition est \u00e9gal \u00e0 la valeur de l\u2019action \u00e0 la date d\u2019acquisition par le salari\u00e9<\/strong> (donc \u00e0 l&rsquo;issue de la p\u00e9riode d\u2019acquisition fix\u00e9e).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Lors de la cession des actions, le gain d\u2019acquisition va \u00eatre impos\u00e9\u00a0<\/strong>\u00e0 l&rsquo;imp\u00f4t sur le revenu et tax\u00e9 aux pr\u00e9l\u00e8vements sociaux.<\/span><\/p>\n<h3>1 &#8211; Imposition au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu<\/h3>\n<p><img decoding=\"async\" class=\"alignright wp-image-6506 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/pourquoi-choisir-la-sas-300x289.jpg\" alt=\"Actions gratuites\" width=\"209\" height=\"201\" \/><\/p>\n<p><a href=\"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/\" target=\"_blank\" rel=\"noopener\"><strong>L&rsquo;imposition sur le revenu<\/strong><\/a>\u00a0(dans la cat\u00e9gorie des traitements et salaires) intervient<span style=\"color: #000000;\"><strong> apr\u00e8s application des abattements pour dur\u00e9e de d\u00e9tention pr\u00e9vus pour les plus-values mobili\u00e8res<\/strong>, soit\u00a0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><strong>50%<\/strong> si la dur\u00e9e de d\u00e9tention des actions est comprise <strong>entre 2 et 8 ans<\/strong>\u00a0;<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><strong>65%<\/strong> si la dur\u00e9e de d\u00e9tention des actions est <strong>sup\u00e9rieure \u00e0 8 ans<\/strong>\u00a0;<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><strong>Abattement fixe de 500\u00a0000 euros en cas de d\u00e9part en retraite<\/strong> (sous conditions).<\/span><\/li>\n<\/ul>\n<h3><span style=\"color: #000000;\">2 &#8211; Taxation des pr\u00e9l\u00e8vements sociaux<\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>La soumission aux pr\u00e9l\u00e8vements sociaux<\/strong> (au taux de 15,5% dont CSG d\u00e9ductible, \u00e0 hauteur de 5,1%, du revenu global imposable l&rsquo;ann\u00e9e de son paiement) <strong>sur les revenus du patrimoine<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">A noter que <strong>la dur\u00e9e de d\u00e9tention s&rsquo;appr\u00e9cie depuis la date d\u2019acquisition des actions<\/strong> (donc apr\u00e8s la p\u00e9riode d\u2019acquisition fix\u00e9e) <strong>jusqu\u2019au jour de la cession<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Le gain d\u2019acquisition sera donc impos\u00e9 de la m\u00eame fa\u00e7on que la plus-value de cession, et au m\u00eame moment.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Contribution patronale<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><img decoding=\"async\" class=\" wp-image-6431 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-300x232.jpg\" alt=\"Les diff\u00e9rents r\u00e9gimes d'imposition\" width=\"211\" height=\"163\" \/>L\u2019employeur va devoir acquitter une contribution patronale. <strong>Cette contribution sociale de l\u2019employeur s\u2019\u00e9l\u00e8ve \u00e0 20%.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Son assiette est la valeur des parts \u00e0 la date d\u2019acquisition des actions<\/strong> (donc apr\u00e8s la p\u00e9riode d\u2019acquisition fix\u00e9e).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Elle sera exigible le mois suivant la date d\u2019acquisition des actions<\/strong> (donc apr\u00e8s la p\u00e9riode d\u2019acquisition fix\u00e9e).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><div class=\"encadre-style\">A noter que si l\u2019attribution d\u2019actions est pr\u00e9vue sous condition suspensive, l\u2019employeur ne paiera pas de contribution sociale si l\u2019attribution n\u2019a finalement pas lieu.<\/div><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Il existe une <strong>exon\u00e9ration de contribution patronale dans les PME<\/strong> (moins de 250 salari\u00e9s, CA inf\u00e9rieur \u00e0 50 millions et total de bilan inf\u00e9rieur \u00e0 43 millions) <strong>aux conditions suivantes\u00a0<\/strong>:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">La soci\u00e9t\u00e9 ne doit<strong> jamais avoir distribu\u00e9 de dividendes<\/strong> depuis sa cr\u00e9ation.<\/span><\/li>\n<li><span style=\"color: #000000;\">L\u2019exon\u00e9ration n\u2019est possible que dans la <strong>limite, pour chaque salari\u00e9, du montant annuel du plafond de la s\u00e9curit\u00e9 sociale<\/strong> (ce plafond s\u2019\u00e9l\u00e8ve \u00e0 38\u00a0040 euros pour 2015).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Cette limite s\u2019appr\u00e9cie en faisant la <strong>somme des actions gratuites dont l\u2019acquisition est intervenue pendant l\u2019ann\u00e9e en cours et les 3 ann\u00e9es pr\u00e9c\u00e9dentes<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">L\u2019ensemble de ces conditions s&rsquo;appr\u00e9cie au <strong>jour de la d\u00e9cision d\u2019attribution d&rsquo;actions gratuites<\/strong> (donc au jour de l\u2019AGE).\u00a0<\/span><\/p>\n<p>Vous souhaitez en savoir plus ? Retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/actionnariat-salaries-sas-sarl\/\" target=\"_self\" rel=\"noopener\">Actionnariat salari\u00e9 des SAS et SARL<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/stock-options\/\" target=\"_self\" rel=\"noopener\">Les stock-options<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/interessement-un-systeme-facultatif-obligations-02032015avallaurdebot\/\" target=\"_self\" rel=\"noopener\">Mettre en place un accord d\u2019int\u00e9ressement<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comment-mettre-en-place-linteressement-dans-lentreprise\/\" target=\"_self\" rel=\"noopener\">Mise en place de l\u2019int\u00e9ressement dans l\u2019entreprise<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/regime-attributions-gratuites-actions-loi-macron-amendee\/\" target=\"_self\" rel=\"noopener\">Le r\u00e9gime des attributions gratuites d\u2019actions : la loi Macron d\u00e9j\u00e0 amend\u00e9e !<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les soci\u00e9t\u00e9s par actions ont la possibilit\u00e9 de d\u00e9cider l\u2019attribution d&rsquo;actions gratuites \u00e0 leurs salari\u00e9s. Et ce, sur d\u00e9cision des associ\u00e9s intervenue en assembl\u00e9e g\u00e9n\u00e9rale extraordinaire (AGE). Dans le cadre de la Loi Macron, ce dispositif a \u00e9t\u00e9 grandement modifi\u00e9&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":11408,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-11442","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>L&#039;attribution d&#039;actions gratuites | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Toutes les soci\u00e9t\u00e9s par actions peuvent proc\u00e9der \u00e0 une attribution d&#039;actions gratuites au profit de leur personnel salari\u00e9.\" \/>\n<meta name=\"robots\" content=\"noindex, nofollow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;attribution d&#039;actions gratuites | Blog Valoxy - 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