{"id":74355,"date":"2026-09-08T12:07:33","date_gmt":"2026-09-08T10:07:33","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=74355"},"modified":"2026-09-08T12:09:17","modified_gmt":"2026-09-08T10:09:17","slug":"ppv-fin-du-regime-de-faveur","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/ppv-fin-du-regime-de-faveur\/","title":{"rendered":"Prime de partage de la valeur : fin du r\u00e9gime de faveur"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le r\u00e9gime social et fiscal de faveur de la prime de partage de la valeur (PPV), applicable aux entreprises de moins de 50 salari\u00e9s, prendra fin le 31 d\u00e9cembre 2026.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 compter du 1er Janvier 2027, la prime sera toujours exon\u00e9r\u00e9e de cotisations sociales. Mais elle sera soumise \u00e0 CSG\/CRDS et \u00e0 l&rsquo;imp\u00f4t sur le revenu pour tous les salari\u00e9s. Un r\u00e9gime d\u00e9j\u00e0 appliqu\u00e9 pour les entreprises de 50 salari\u00e9s et plus. Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, vous en dit plus.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>De la \u201cprime Macron\u201d \u00e0 la PPV (Prime de partage de la valeur)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La \u201cprime Macron\u201d est n\u00e9e en D\u00e9cembre 2018 en r\u00e9ponse aux \u201cgilets jaunes\u201d. Son v\u00e9ritable nom \u00e9tait \u201cPrime PEPA\u201d, pour \u201cPrime exceptionnelle de pouvoir d\u2019achat\u201d. Elle permettait aux entreprises, <strong>de fa\u00e7on exceptionnelle<\/strong>,\u00a0 et sous certaines conditions, de verser une prime non imposable, non soumise aux cotisations sociales, et dans certaines limites. Elle a par la suite (loi n\u00b0 2022-1158 du 16 ao\u00fbt 2022)\u00a0 \u00e9t\u00e9 p\u00e9rennis\u00e9e sous le nom de <a href=\"https:\/\/valoxy.org\/blog\/la-prime-de-partage-de-la-valeur\/\">Prime de Partage de la Valeur (PPV)<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Exon\u00e9ration totale<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Jusqu\u2019au 31 d\u00e9cembre 2026, la PPV b\u00e9n\u00e9ficie encore, dans les entreprises de moins de 50 salari\u00e9s, d\u2019une exon\u00e9ration totale (cotisations sociales, CSG\/CRDS, imp\u00f4t sur le revenu, et forfait social) pour les salari\u00e9s dont la r\u00e9mun\u00e9ration est inf\u00e9rieure \u00e0 3 fois le SMIC, dans la limite de :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3\u00a0000\u00a0\u20ac par ann\u00e9e civile et par salari\u00e9,<\/li>\n\n\n\n<li>et 6\u00a0000\u00a0\u20ac si un dispositif d&rsquo;int\u00e9ressement ou de participation existe dans l\u2019entreprise.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La prime peut \u00eatre d&rsquo;un montant sup\u00e9rieur aux plafonds. Dans ce cas, le montant au del\u00e0 de ces limites sera assujetti aux cotisations et contributions sociales.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Au del\u00e0 de 3 SMIC<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les salari\u00e9s percevant plus de 3 SMIC, la PPV reste exon\u00e9r\u00e9e de cotisations sociales mais soumise \u00e0 CSG\/CRDS et \u00e0 l&rsquo;imp\u00f4t sur le revenu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u00c0 partir du 1er Janvier 2027<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;exon\u00e9ration de cotisations patronales est p\u00e9renne. Mais le r\u00e9gime fiscal tr\u00e8s avantageux dont b\u00e9n\u00e9ficient les salari\u00e9s gagnant moins de 3 SMIC (exon\u00e9ration d&rsquo;imp\u00f4t sur le revenu et de CSG\/CRDS) prend fin le 31 d\u00e9cembre 2026. Dans les entreprises de moins de 50 salari\u00e9s, comme cela est d\u00e9j\u00e0 le cas pour les autres entreprises, l\u2019exon\u00e9ration devient partielle. La PPV, toujours exon\u00e9r\u00e9e des cotisations sociales, sera soumise au forfait social. Et les salari\u00e9s supporteront les contributions CSG\/CRDS, et l&rsquo;imp\u00f4t sur le revenu. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Rappel<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis Janvier 2025, la PPV entre dans l&rsquo;assiette de r\u00e9mun\u00e9ration brute servant de base au calcul de <a href=\"https:\/\/valoxy.org\/blog\/la-reduction-des-cotisations-patronales\/\">la r\u00e9duction g\u00e9n\u00e9rale des cotisations patronales<\/a>. (Ex r\u00e9duction Fillon). Ce qui entra\u00eene pour les entreprises, un risque de perdre le b\u00e9n\u00e9fice de la RGCP sur les bas salaires (jusqu\u2019\u00e0 1,6 SMIC).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Quels salari\u00e9s peuvent en b\u00e9n\u00e9ficier ?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Tous les salari\u00e9s titulaires d&rsquo;un contrat de travail (CDI, CDD, temps complet, temps partiel, contrat d&rsquo;apprentissage, contrat de professionnalisation) peuvent b\u00e9n\u00e9ficier de la PPV, s\u2019ils sont pr\u00e9sents dans l&rsquo;entreprise, \u00e0 la date de signature de la DUE, ou au jour du versement de la PPV. Seuls n&rsquo;y ont pas droit les mandataires sociaux n&rsquo;ayant pas de contrat de travail, et les stagiaires.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Peut-on distribuer une PPV diff\u00e9rente selon les salari\u00e9s ?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">La loi \u00ab partage de la valeur \u00bb permet l&rsquo;attribution de 2 PPV par ann\u00e9e civile, dans la limite du plafond global ci-dessus, et <strong>d&rsquo;un<\/strong> versement par trimestre.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019entreprise peut moduler les montants selon les crit\u00e8res (cumulables) pr\u00e9vus par la loi : r\u00e9mun\u00e9ration, classification, anciennet\u00e9, temps de pr\u00e9sence effective durant l&rsquo;ann\u00e9e \u00e9coul\u00e9e, et dur\u00e9e de travail pr\u00e9vue au contrat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les cong\u00e9s maternit\u00e9, <a href=\"https:\/\/valoxy.org\/blog\/le-conge-de-paternite\/\">de paternit\u00e9<\/a>, d\u2019accueil ou adoption d&rsquo;un enfant, ainsi que les cong\u00e9s d&rsquo;\u00e9ducation parentale et <a href=\"https:\/\/valoxy.org\/blog\/conge-de-presence-parentale\/\">de pr\u00e9sence parentale<\/a> ne peuvent venir diminuer la PPV.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Formalisme de mise en place \u00e0 respecter<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Obligatoire pour b\u00e9n\u00e9ficier des exon\u00e9rations, l&rsquo;Urssaf peut en faire la demande en cas de contr\u00f4le :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>moins de 11 salari\u00e9s : la D\u00e9cision unilat\u00e9rale de l&#8217;employeur (DUE),<\/li>\n\n\n\n<li>au del\u00e0 : accord d&rsquo;entreprise ou DUE apr\u00e8s information du <a href=\"https:\/\/valoxy.org\/blog\/le-comite-social-economique-cse\/\">Comit\u00e9 Social Economique (CSE)<\/a><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Affectation de la PPV sur un plan d&rsquo;\u00e9pargne<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">La loi \u00ab Partage de la valeur \u00bb a instaur\u00e9 la possibilit\u00e9, depuis le 1er juillet 2024, de placer tout ou partie de la PPV sur un PEE ou un PER existant. (Voir aussi notre article <a href=\"https:\/\/valoxy.org\/blog\/lepargne-salariale-et-le-partage-de-la-valeur\/\">L\u2019\u00e9pargne salariale et le partage de la valeur<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-declaration-dimpots-2026\/\">La d\u00e9claration d\u2019imp\u00f4ts 2026<\/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\/le-partage-de-la-valeur-en-entreprise\/\">Le partage de la valeur en entreprise<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/22652-2\/\">L\u2019 accord d\u2019entreprise\u00a0et les ordonnances Macron<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-plan-de-partage-de-la-valorisation-de-lentreprise-ppve\/\">Le PPVE, Plan de Partage de la Valorisation de l\u2019Entreprise<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime social et fiscal de faveur de la prime de partage de la valeur (PPV), applicable aux entreprises de moins de 50 salari\u00e9s, prendra fin le 31 d\u00e9cembre 2026.\u00a0 \u00c0 compter du 1er Janvier 2027, la prime sera toujours&#8230;<\/p>\n","protected":false},"author":1,"featured_media":74356,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-74355","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 - 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