{"id":31665,"date":"2021-03-23T09:46:45","date_gmt":"2021-03-23T08:46:45","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=31665"},"modified":"2025-05-28T17:24:00","modified_gmt":"2025-05-28T15:24:00","slug":"le-supplement-dinteressement","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-supplement-dinteressement\/","title":{"rendered":"Le suppl\u00e9ment d\u2019int\u00e9ressement"},"content":{"rendered":"<p>V\u00e9ritable levier d\u2019implication des salari\u00e9s dans la r\u00e9alisation des objectifs de l\u2019entreprise, <strong>l<\/strong><strong>\u2019<\/strong><strong>int\u00e9ressement<\/strong> se met en place par voie d\u2019accord entre l\u2019entreprise et les salari\u00e9s ou leurs repr\u00e9sentants. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/comment-mettre-en-place-linteressement-dans-lentreprise\/\">Comment mettre en place l\u2019int\u00e9ressement dans l\u2019entreprise ?<\/a>). Mais qu&rsquo;en est-il du suppl\u00e9ment d&rsquo;int\u00e9ressement ?<\/p>\n<p>L\u2019accord d\u2019int\u00e9ressement pr\u00e9cise notamment dans son contenu les modalit\u00e9s de calcul de la prime, dont le caract\u00e8re principal est l\u2019al\u00e9a. L\u2019entreprise ayant atteint l\u2019objectif fix\u00e9 verse la prime d\u2019int\u00e9ressement indiqu\u00e9e dans son accord.<\/p>\n<p>Cependant, est-il possible de verser une prime sup\u00e9rieure en cas de r\u00e9alisation d\u2019excellents r\u00e9sultats ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France pr\u00e9cise dans cet article les modalit\u00e9s \u00e0 suivre pour verser un suppl\u00e9ment d\u2019int\u00e9ressement.<\/p>\n<h2><strong>D\u00e9<\/strong><strong>finition<\/strong><\/h2>\n<p>Le suppl\u00e9ment d\u2019int\u00e9ressement est un compl\u00e9ment facultatif \u00e0 l\u2019int\u00e9ressement. L&rsquo;entreprise peut le verser <strong>\u00e0 la suite<\/strong> du versement de la prime d\u2019int\u00e9ressement pr\u00e9vue. (et de l\u2019atteinte des objectifs fix\u00e9s dans l\u2019accord d\u2019int\u00e9ressement).<\/p>\n<h2><strong>Caract\u00e9ristiques<\/strong><\/h2>\n<p>Le suppl\u00e9ment d\u2019int\u00e9ressement dispose des m\u00eames avantages que la prime d\u2019int\u00e9ressement pr\u00e9vue par l\u2019accord.<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 Pour l\u2019entreprise<\/strong><\/p>\n<ul>\n<li>aucune charge patronale,<\/li>\n<li>d\u00e9ductibilit\u00e9 du r\u00e9sultat imposable de l\u2019entreprise,<\/li>\n<li>absence de forfait social pour les PME (moins de 250 salari\u00e9s)<br \/>\n<strong><br \/>\nPour les salari\u00e9s<\/strong><\/li>\n<li>absence de charges (\u00e0 l\u2019exception la CSG\/CRDS),<\/li>\n<li>exon\u00e9ration d\u2019imp\u00f4t sur le revenu (en cas de placement sur PEE ou PER durant 5 ans).<\/li>\n<\/ul>\n<h2><\/h2>\n<h2><strong>B\u00e9n\u00e9ficiaires<\/strong><\/h2>\n<p>Le suppl\u00e9ment d\u2019int\u00e9ressement suit les dispositions pr\u00e9vues par l\u2019accord d\u2019int\u00e9ressement ayant donn\u00e9 lieu au versement de la prime d\u2019int\u00e9ressement. Il ne peut exclure aucun b\u00e9n\u00e9ficiaire pr\u00e9vu initialement. (Par exemple, impossibilit\u00e9 de d\u00e9roger \u00e0 la condition d\u2019anciennet\u00e9. Ou encore d\u2019inclure ou d&rsquo;exclure les dirigeants si cela n\u2019\u00e9tait pas pr\u00e9vu dans l\u2019accord initialement conclu).<\/p>\n<h2><strong>Mise en place et r\u00e9<\/strong><strong>partition<\/strong><\/h2>\n<p>Le suppl\u00e9ment d\u2019int\u00e9ressement ne peut \u00eatre vers\u00e9 que si l\u2019entreprise a conclu pr\u00e9alablement un accord d\u2019int\u00e9ressement, et que celui-ci a donn\u00e9\u00a0lieu au versement de la prime d\u2019int\u00e9ressement pr\u00e9vue sur la p\u00e9riode concern\u00e9e car les objectifs ont \u00e9t\u00e9 atteints.<\/p>\n<p>Aucune formule de calcul n\u2019est exig\u00e9e pour la d\u00e9termination de la somme \u00e0 r\u00e9partir. Il peut donc s\u2019agir d\u2019un pourcentage du r\u00e9sultat comptable, de la masse salariale, ou tout simplement d\u2019un montant en euros \u00e0 r\u00e9partir.<\/p>\n<h2><strong>DUE<\/strong><\/h2>\n<p>Le suppl\u00e9ment d\u2019int\u00e9ressement \u00e9tant facultatif et sa mise en place \u00e9tant laiss\u00e9e \u00e0 la libert\u00e9 de l\u2019entreprise, il doit faire l\u2019objet d\u2019une d\u00e9cision unilat\u00e9rale de l\u2019employeur (DUE).<\/p>\n<p>Si l\u2019employeur souhaite modifier la r\u00e9partition initialement pr\u00e9vue entre les diff\u00e9rents b\u00e9n\u00e9ficiaires, cette r\u00e9partition ne peut se mettre en place avec une DUE. Un accord sp\u00e9cifique doit \u00eatre \u00e9tabli en compl\u00e9ment, en suivant la m\u00eame proc\u00e9dure que la conclusion d\u2019un accord d\u2019int\u00e9ressement.<\/p>\n<p class=\"p1\">Si l\u2019accord d\u2019int\u00e9ressement initial a \u00e9t\u00e9 n\u00e9goci\u00e9, le suppl\u00e9ment d\u2019int\u00e9ressement devra \u00eatre formalis\u00e9 par un accord sp\u00e9cifique, m\u00eame si les r\u00e8gles de r\u00e9partition restent identiques.(Cass, 2e ch. civile, 9 octobre 2023,n\u00b021-10.221).<\/p>\n<p>La d\u00e9cision unilat\u00e9rale n\u2019a pas \u00e0 \u00eatre transmise \u00e0 la DIRECCTE. En revanche, en cas d\u2019accord sp\u00e9cifique pour la r\u00e9partition du suppl\u00e9ment d\u2019int\u00e9ressement, celui-ci doit faire l\u2019objet d\u2019un envoi \u00e0 la DIRECCTE dans les quinze jours suivant sa signature.<\/p>\n<h2><strong>Plafonds<\/strong><\/h2>\n<p>Le suppl\u00e9ment d\u2019int\u00e9ressement est soumis aux m\u00eames plafonds que l\u2019int\u00e9ressement \u00e0 savoir :<\/p>\n<ul>\n<li>Plafond individuel. Le montant des primes distribu\u00e9es \u00e0 un m\u00eame b\u00e9n\u00e9ficiaire ne peut, au titre d\u2019un m\u00eame exercice, exc\u00e9der une somme \u00e9gale aux \u00be du montant du plafond annuel moyen de la S\u00e9curit\u00e9 sociale (PASS), soit ne pas d\u00e9passer\u00a0<span class=\"s2\">35 325 \u20ac en 2025.<\/span><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<li>Plafond collectif. Le montant cumul\u00e9 de l\u2019int\u00e9ressement et de son suppl\u00e9ment ne peut d\u00e9passer 20% du total des salaires bruts vers\u00e9s \u00e0 l\u2019ensemble du personnel de la soci\u00e9t\u00e9. (et de ses dirigeants, s\u2019ils en sont b\u00e9n\u00e9ficiaires).<\/li>\n<\/ul>\n<h2><strong>Versement<\/strong><\/h2>\n<p>Le versement du suppl\u00e9ment d\u2019int\u00e9ressement doit avoir lieu dans l\u2019ann\u00e9e suivant le versement de la prime d\u2019int\u00e9ressement issue de l\u2019accord ayant pr\u00e9vu son calcul et son versement.<\/p>\n<p><strong>Attention \u00e0 la date de versement du suppl\u00e9ment !<\/strong> La Cour de Cassation a pr\u00e9cis\u00e9, le 11 juillet 2019, qu\u2019on ne pouvait verser un suppl\u00e9ment d\u2019int\u00e9ressement\u00a0 avant ou en m\u00eame temps que la prime issue de l\u2019accord en vigueur pour l\u2019exercice clos. (Cass. 2e civ. 11-7-2019 n\u00b0 18-16.412). Un tel versement ne saurait b\u00e9n\u00e9ficier des exon\u00e9rations de charges. En effet, le suppl\u00e9ment ne peut \u00eatre pr\u00e9vu qu\u2019apr\u00e8s le calcul et le versement de la prime d\u2019int\u00e9ressement al\u00e9atoire.<\/p>\n<p><strong>Pour b\u00e9n\u00e9ficier des exon\u00e9rations, l<\/strong><strong>e versement du suppl<\/strong><strong>\u00e9ment d<\/strong><strong>\u2019<\/strong><strong>int\u00e9ressement doit obligatoirement suivre le versement de la prime d\u2019int\u00e9ressement.<\/strong><\/p>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p>La proc\u00e9dure de distribution d\u2019un suppl\u00e9ment d\u2019int\u00e9ressement est plus simple que celle de l\u2019int\u00e9ressement lui-m\u00eame. Elle permet aux entreprises de proc\u00e9der \u00e0 son versement rapide. Cependant, celui-ci ne peut intervenir avant le versement de la prime d&rsquo;int\u00e9ressement elle-m\u00eame. (et ce m\u00eame si les objectifs fix\u00e9s dans l\u2019accord d\u2019int\u00e9ressement ont \u00e9t\u00e9 atteints).<\/p>\n<p>Le versement d\u2019un suppl\u00e9ment d\u2019int\u00e9ressement caract\u00e9rise la volont\u00e9 de l\u2019employeur<\/p>\n<ul>\n<li>d\u2019associer r\u00e9ellement les salari\u00e9s au r\u00e9sultat de l\u2019entreprise,<\/li>\n<li>et de les remercier pour leur investissement durant les p\u00e9riodes de surcharge de travail.<\/li>\n<\/ul>\n<p>La r\u00e9partition du suppl\u00e9ment devra cependant respecter scrupuleusement les crit\u00e8res de l\u2019accord d\u2019int\u00e9ressement. N\u2019h\u00e9sitez pas \u00e0 contacter Valoxy pour d\u2019\u00e9ventuelles questions compl\u00e9mentaires !<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/interessement-un-systeme-facultatif-obligations-02032015avallaurdebot\/\">L\u2019int\u00e9ressement : quelles sont les r\u00e8gles ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/interessement\/\">L\u2019int\u00e9ressement : un levier de performance pour les entreprises<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/participation-et-interessement\/\">Participation et int\u00e9ressement : deux notions \u00e0 ne pas confondre<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/epargne-salariale-les-conditions-de-versement-sont-strictes\/\">Epargne salariale, les conditions de versement sont strictes<\/a><\/li>\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<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>V\u00e9ritable levier d\u2019implication des salari\u00e9s dans la r\u00e9alisation des objectifs de l\u2019entreprise, l\u2019int\u00e9ressement se met en place par voie d\u2019accord entre l\u2019entreprise et les salari\u00e9s ou leurs repr\u00e9sentants. (Voir notre article Comment mettre en place l\u2019int\u00e9ressement dans l\u2019entreprise ?). Mais&#8230;<\/p>\n","protected":false},"author":1,"featured_media":31668,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-31665","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>Le suppl\u00e9ment d\u2019int\u00e9ressement | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Modalit\u00e9s \u00e0 suivre pour verser un suppl\u00e9ment d\u2019int\u00e9ressement\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/le-supplement-dinteressement\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le suppl\u00e9ment d\u2019int\u00e9ressement | Blog Valoxy - 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