{"id":71739,"date":"2025-06-12T17:40:00","date_gmt":"2025-06-12T15:40:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=71739"},"modified":"2025-06-12T17:26:03","modified_gmt":"2025-06-12T15:26:03","slug":"supplement-dinteressement","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/supplement-dinteressement\/","title":{"rendered":"Le suppl\u00e9ment d\u2019int\u00e9ressement"},"content":{"rendered":"\n<p>Le chef d\u2019entreprise peut d\u00e9cider du versement d\u2019un suppl\u00e9ment d\u2019int\u00e9ressement. Il compl\u00e8te ainsi les primes d\u2019int\u00e9ressement vers\u00e9es aux salari\u00e9s. Ce montant est d\u00e9termin\u00e9 librement par l\u2019employeur.<\/p>\n\n\n\n<p>Qu\u2019est-ce que c\u2019est, exactement ? Comment proc\u00e9der ? Quels sont les avantages du suppl\u00e9ment d\u2019int\u00e9ressement ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, fait le point.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Qu&rsquo;est ce que le suppl\u00e9ment d\u2019int\u00e9ressement&nbsp;?<\/strong><\/h3>\n\n\n\n<p>\u00c0 l\u2019issue du versement de primes issues d&rsquo;un accord d\u2019int\u00e9ressement, le chef d\u2019entreprise peut d\u00e9cider, <strong>s\u2019il le souhaite,<\/strong> de verser &#8211; librement &#8211; un suppl\u00e9ment d\u2019int\u00e9ressement au titre de l&rsquo;exercice clos.&nbsp;<\/p>\n\n\n\n<p>Si l\u2019entreprise souhaite verser plus que ce pr\u00e9voit la formule de l\u2019accord initial d\u2019int\u00e9ressement, le suppl\u00e9ment d\u2019int\u00e9ressement lui permet de le faire. Elle peut ainsi corriger, le cas \u00e9ch\u00e9ant, le montant de l\u2019int\u00e9ressement :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>alors que le r\u00e9sultat de l\u2019entreprise a \u00e9t\u00e9 exceptionnel,<\/li>\n\n\n\n<li>ou que la formule de calcul de l\u2019int\u00e9ressement ne refl\u00e8te pas la r\u00e9alit\u00e9,<\/li>\n\n\n\n<li>etc.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Le suppl\u00e9ment d&rsquo;int\u00e9ressement, cr\u00e9\u00e9 par la <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000000458333#:~:text=\">loi n\u00b02006-1770 du 30 d\u00e9cembre 2006<\/a>,\u00a0 permet ainsi verser une prime plus proche des souhaits de l\u2019entreprise, plus \u201c\u00e0 sa main\u201d. Il b\u00e9n\u00e9ficie des m\u00eames avantages et du m\u00eame r\u00e9gime fiscal que l\u2019int\u00e9ressement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Rappel : qu\u2019est-ce que l\u2019int\u00e9ressement ?<\/strong><\/h3>\n\n\n\n<p>L\u2019int\u00e9ressement est un dispositif facultatif d\u2019\u00e9pargne salariale, un outil de motivation qui associe les salari\u00e9s \u00e0 la performance de l\u2019entreprise. Il se met en place le plus souvent par voie d\u2019accord avec les salari\u00e9s, et permet de verser des primes de fa\u00e7on collective, fonction de l\u2019atteinte d\u2019objectifs d\u00e9finis dans l\u2019accord.<\/p>\n\n\n\n<p>Les primes d\u2019int\u00e9ressement se r\u00e9partissent entre les salari\u00e9s en fonction de crit\u00e8res de r\u00e9mun\u00e9rations, du temps de travail, ou de mani\u00e8re uniforme. Elles b\u00e9n\u00e9ficient de r\u00e9els avantages sociaux et fiscaux. C\u2019est, de plus, <a href=\"https:\/\/valoxy.org\/blog\/interessement-et-performance\/\">un levier de performance pour les entreprises<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quels avantages ?<\/strong><\/h3>\n\n\n\n<p>Pour l\u2019entreprise, l\u2019int\u00e9ressement et le suppl\u00e9ment :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sont d\u00e9ductibles de l&rsquo;assiette de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s ou de l&rsquo;imp\u00f4t sur le revenu,<\/li>\n\n\n\n<li>sont exon\u00e9r\u00e9s de charges sociales,<\/li>\n\n\n\n<li>et ne supportent plus de forfait social depuis le 1er janvier 2019 (loi Pacte) pour les entreprises de moins de 250 salari\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p>Pour les salari\u00e9s, les montants attribu\u00e9s :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ne supportent pas de charges sociales (\u00e0 l&rsquo;exception des 9,7 %\u2009 de la CSG\/CRDS),<\/li>\n\n\n\n<li>sont exon\u00e9r\u00e9s d&rsquo;imp\u00f4t sur le revenu s\u2019is sont affect\u00e9s \u00e0 un plan d&rsquo;\u00e9pargne salariale (PEE ou PER).<\/li>\n<\/ul>\n\n\n\n<p><strong>Rappel : <a href=\"https:\/\/valoxy.org\/blog\/participation-et-interessement\/\">Ne pas confondre participation et int\u00e9ressement !<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Mise en place<\/strong><\/h3>\n\n\n\n<p>Le chef d\u2019entreprise (ou le conseil d\u2019administration, ou le directoire) d\u00e9cide, apr\u00e8s la cl\u00f4ture de l\u2019exercice, et avant la cl\u00f4ture de l&rsquo;exercice en cours, du versement du suppl\u00e9ment d\u2019int\u00e9ressement. Celui-ci ne peut se mettre en place que dans les entreprises qui disposent d\u00e9j\u00e0 d\u2019un accord d\u2019int\u00e9ressement. Il peut \u00eatre renouvel\u00e9 ou non d\u2019une ann\u00e9e sur l\u2019autre, et doit respecter les r\u00e8gles suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Il n\u2019intervient que lorsqu\u2019il y a une prime d\u2019int\u00e9ressement, m\u00eame minime. Si la prime d\u2019int\u00e9ressement n\u2019a pas \u00e9t\u00e9 d\u00e9clench\u00e9e (est \u00e9gale \u00e0 z\u00e9ro), il n\u2019y a pas de suppl\u00e9ment d\u2019int\u00e9ressement.<\/li>\n\n\n\n<li>Si l\u2019exercice correspond \u00e0 l\u2019ann\u00e9e civile, son r\u00e8glement intervient entre le 1er Juin et le 31 D\u00e9cembre. (Soit <strong>apr\u00e8s<\/strong> le versement de l\u2019int\u00e9ressement qui a lieu au plus tard le dernier jour du cinqui\u00e8me mois suivant la fin de l\u2019exercice de calcul).<\/li>\n\n\n\n<li>Il ne peut d\u00e9passer\n<ul class=\"wp-block-list\">\n<li>Sur le plan collectif, 20\u00a0% de la masse salariale (y compris les primes d&rsquo;int\u00e9ressement d\u00e9j\u00e0 vers\u00e9es de l\u2019exercice clos),\u00a0<\/li>\n\n\n\n<li>Sur le plan individuel, 75 % du PASS (35 325 \u20ac en 2025).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Il n\u2019y a qu\u2019un seul suppl\u00e9ment d&rsquo;int\u00e9ressement par exercice,<\/li>\n\n\n\n<li>Le suppl\u00e9ment d&rsquo;int\u00e9ressement est affect\u00e9 par d\u00e9faut dans un PEE, selon les m\u00eames r\u00e8gles que l\u2019int\u00e9ressement.<\/li>\n<\/ul>\n\n\n\n<p>La mise en place du suppl\u00e9ment d\u2019int\u00e9ressement n\u2019exige pas de formalisme particulier. Nous recommandons n\u00e9anmoins de conserver le proc\u00e8s-verbal de conseil d\u2019administration ou une lettre d\u2019information aux collaborateurs. Le suppl\u00e9ment d\u2019int\u00e9ressement, comme tout r\u00e9gime d\u2019exception, peut faire l\u2019objet d\u2019une demande d\u2019\u00e9claircissement de la part de l\u2019URSSAF.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Formalisme li\u00e9 au mode de d\u00e9cision de l\u2019accord d\u2019int\u00e9ressement initial :<\/strong><\/h3>\n\n\n\n<p>Lorsque l\u2019accord d\u2019int\u00e9ressement a \u00e9t\u00e9 mis en place par d\u00e9cision unilat\u00e9rale, le versement d\u2019un suppl\u00e9ment peut aussi \u00eatre d\u00e9cid\u00e9 de mani\u00e8re unilat\u00e9rale par l\u2019employeur., sauf si le mode de r\u00e9partition est diff\u00e9rent.\u00a0<\/p>\n\n\n\n<p>Si le mode de r\u00e9partition est diff\u00e9rent, sa mise en place n\u00e9cessite l\u2019adoption d\u2019un accord sp\u00e9cifique. (Cet accord peut \u00eatre pass\u00e9 soit avec les salari\u00e9s, par voie r\u00e9f\u00e9rendaire, soit avec le CSE, soit avec les organisations syndicales). L\u2019accord, sign\u00e9 sera ensuite d\u00e9pos\u00e9 aupr\u00e8s de la DREETS\/DRIEETS\/DEETS avant de pouvoir verser le suppl\u00e9ment d\u2019int\u00e9ressement.<\/p>\n\n\n\n<p>Si l\u2019accord d\u2019int\u00e9ressement 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\n\n\n<p>Vous souhaitez avoir plus d&rsquo;information ? Mettre en place un suppl\u00e9ment d&rsquo;int\u00e9ressement ? N\u2019h\u00e9sitez pas \u00e0 nous contacter !<\/p>\n\n\n\n<p>Retrouvez aussi nos derniers article sur le blog de Valoxy :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/simplification-de-linteressement-pour-les-pme-et-tpe\/\">Simplification de l\u2019int\u00e9ressement pour les PME et TPE<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/labondement-de-lepargne-salariale\/\">L\u2019abondement de l\u2019\u00e9pargne salariale<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/comment-mettre-en-place-linteressement-dans-lentreprise\/\">Mise en place de l\u2019int\u00e9ressement dans l\u2019entreprise<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/interessement-un-systeme-facultatif-obligations-02032015avallaurdebot\/\">Mettre en place un accord d\u2019int\u00e9ressement<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le chef d\u2019entreprise peut d\u00e9cider du versement d\u2019un suppl\u00e9ment d\u2019int\u00e9ressement. Il compl\u00e8te ainsi les primes d\u2019int\u00e9ressement vers\u00e9es aux salari\u00e9s. Ce montant est d\u00e9termin\u00e9 librement par l\u2019employeur. Qu\u2019est-ce que c\u2019est, exactement ? Comment proc\u00e9der ? Quels sont les avantages du suppl\u00e9ment&#8230;<\/p>\n","protected":false},"author":1,"featured_media":71740,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-71739","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=\"Le suppl\u00e9ment d\u2019int\u00e9ressement compl\u00e8te les primes d\u2019int\u00e9ressement vers\u00e9es aux salari\u00e9s. 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