{"id":30,"date":"2020-07-20T17:45:33","date_gmt":"2020-07-20T15:45:33","guid":{"rendered":"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/?p=30"},"modified":"2020-09-25T14:42:12","modified_gmt":"2020-09-25T12:42:12","slug":"supplements-de-participation-et-dinteressement","status":"publish","type":"post","link":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/20\/supplements-de-participation-et-dinteressement\/","title":{"rendered":"Suppl\u00e9ments de participation et d&#8217;int\u00e9ressement"},"content":{"rendered":"<h3 class=\"has-text-color\" style=\"color:#2a870d\"><strong>I. Suppl&eacute;ment de participation<\/strong><\/h3>\n\n\n\n<p>Le dirigeant peut choisir de verser un suppl&eacute;ment de participation qui doit b&eacute;n&eacute;ficier au  personnel b&eacute;n&eacute;ficiant de la prime de participation dans le cadre d&rsquo;un accord d&rsquo;entreprise en cours de validit&eacute;. Son montant peut &ecirc;tre fixe et pr&eacute;d&eacute;fini ou r&eacute;sulter, lui aussi, d&rsquo;une formule de <a href=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/glossary\/calcul\/\" data-cmtooltip=\"&lt;!-- wp:paragraph {&quot;textColor&quot;:&quot;white&quot;,&quot;style&quot;:{&quot;color&quot;:{&quot;background&quot;:&quot;#2a870d&quot;}}} --&gt;\n&lt;p class=&quot;has-white-color has-text-color has-background&quot; style=&quot;background-color:#2a870d&quot;&gt;&lt;strong&gt;B = B&eacute;n&eacute;fice net de l&rsquo;entreprise&nbsp;&lt;\/strong&gt;&nbsp;tel qu&rsquo;il est retenu pour &ecirc;tre impos&eacute; &agrave; l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s.&lt;br&gt;&lt;strong&gt;C = Capitaux propres de l&rsquo;entreprise&lt;\/strong&gt;.&lt;br&gt;&lt;strong&gt;S = salaires&lt;\/strong&gt;&nbsp;vers&eacute;s sur l&rsquo;exercice.&lt;br&gt;&lt;strong&gt;VA&lt;\/strong&gt;&nbsp;=&nbsp;&lt;strong&gt;valeur ajout&eacute;e&lt;\/strong&gt;&nbsp;de l&rsquo;entreprise&lt;\/p&gt;\n&lt;!-- \/wp:paragraph --&gt;\"  class=\"glossaryLink \">calcul<\/a>. <\/p>\n\n\n\n<p>Cumul&eacute;s, ils sont alors plafonn&eacute;s de mani&egrave;re collective et individuelle.                           <span style=\"text-decoration:underline;\">Selon la formule l&eacute;gale<\/span>                                                                                                      A la plus avantageuse (pour les salari&eacute;s) des 4 m&eacute;thodes suivantes:<\/p>\n\n\n\n<ul><li>1\/2 des b&eacute;n&eacute;fices net comptables <\/li><li>1\/2 des b&eacute;n&eacute;fices net fiscal<\/li><li>B&eacute;n&eacute;fice net fiscal &ndash; 5% des capitaux propres<\/li><li>ou encore B&eacute;n&eacute;fice net comptable &ndash; 5% des capitaux propres<\/li><\/ul><p><span style=\"text-decoration:underline;\">Selon la formule d&eacute;rogatoire<\/span>                                                                                               Par d&eacute;cision de l&rsquo;entreprise &agrave; un des 4 plafonds ci-dessus.                                                                                                                 <\/p>\n\n\n\n<h4 class=\"has-text-color\" style=\"color:#2a870d\"><strong>II. Suppl&eacute;ment d&rsquo;int&eacute;ressement<\/strong><\/h4>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/31-2-1024x1024.png\" alt=\"\" class=\"wp-image-441\" width=\"132\" height=\"132\" srcset=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/31-2-1024x1024.png 1024w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/31-2-300x300.png 300w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/31-2-150x150.png 150w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/31-2-768x768.png 768w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/31-2-370x370.png 370w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/31-2-60x60.png 60w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/31-2.png 1080w\" sizes=\"(max-width: 132px) 100vw, 132px\"\/><\/figure><\/div>\n\n\n\n<p>En tant qu&rsquo;employeur, vous pouvez d&eacute;cider de mettre en place un suppl&eacute;ment d&rsquo;int&eacute;ressement. Pour ce faire, il est n&eacute;cessaire d&rsquo;avoir un accord d&rsquo;int&eacute;ressement en cours de validit&eacute; et que ce dispositif suppl&eacute;mentaire s&rsquo;applique aux m&ecirc;mes salari&eacute;s, c&rsquo;est-&agrave;-dire ceux b&eacute;n&eacute;ficiant d&eacute;j&agrave; de la prime d&rsquo;int&eacute;ressement. <\/p>\n\n\n\n<p>Cumul&eacute;s, l&rsquo;int&eacute;ressement et son suppl&eacute;ment sont plafonn&eacute;s &agrave;:<\/p>\n\n\n\n<ul><li>20% du total des salaires vers&eacute;s au cours de l&rsquo;exercice en question <\/li><li>75% du PASS en vigueur pour l&rsquo;exercice concern&eacute;<\/li><\/ul><figure class=\"wp-block-table\"><table class=\"has-subtle-light-gray-background-color has-background\"><tbody><tr><td>Au cumul, ces deux versements ne doivent pas exc&eacute;der <strong>30 393 euros<\/strong> pour l&rsquo;exercice de 2019 et <strong>30 852 euros<\/strong> pour l&rsquo;exercice de 2020.<\/td><\/tr><\/tbody><\/table><\/figure><p>Si ce suppl&eacute;ment est calcul&eacute; d&rsquo;apr&egrave;s des objectifs identiques &agrave; ceux pr&eacute;d&eacute;finis dans la formule du versement l&rsquo;int&eacute;ressement, alors la d&eacute;cision pet &ecirc;tre prise de mani&egrave;re unilat&eacute;rale par le dirigeant. Au contraire, si vous souhaitez que le versement de ce suppl&eacute;ment soit r&eacute;git par l&rsquo;atteinte d&rsquo;objectifs diff&eacute;rents, il est n&eacute;cessaire de n&eacute;gocier un autre accord avec les salari&eacute;s et\/ou leurs repr&eacute;sentants puis de le d&eacute;poser aupr&egrave;s de la <a href=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/glossary\/direccte\/\" data-cmtooltip=\"&lt;!-- wp:paragraph {&quot;textColor&quot;:&quot;white&quot;,&quot;style&quot;:{&quot;color&quot;:{&quot;background&quot;:&quot;#2a870d&quot;}}} --&gt;\n&lt;p class=&quot;has-white-color has-text-color has-background&quot; style=&quot;background-color:#2a870d&quot;&gt;&lt;strong&gt;&lt;br&gt;DIRECCTE :&nbsp;&lt;\/strong&gt;direction g&eacute;n&eacute;rale des entreprises, de la concurrence, de la consommation, du travail et de l&rsquo;emploi.&lt;\/p&gt;\n&lt;!-- \/wp:paragraph --&gt;\"  class=\"glossaryLink \">DIRECCTE<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>I. Suppl\u00e9ment de participation Le dirigeant peut choisir de verser un suppl\u00e9ment de participation qui doit b\u00e9n\u00e9ficier au personnel b\u00e9n\u00e9ficiant de la prime de participation dans le cadre d&#8217;un accord d&#8217;entreprise en cours de validit\u00e9. Son montant peut \u00eatre fixe et pr\u00e9d\u00e9fini ou r\u00e9sulter, lui aussi, d&#8217;une formule de calcul. Cumul\u00e9s, ils sont alors plafonn\u00e9s &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"wptouch-new-thumbnail":false,"rara-business-featured":false,"rara-business-team":false,"rara-business-blog":false,"rara-business-portfolio":false,"rara-business-schema":false},"uagb_author_info":{"display_name":"eparsal","author_link":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/author\/eparsal\/"},"uagb_comment_info":0,"uagb_excerpt":"I. Suppl\u00e9ment de participation Le dirigeant peut choisir de verser un suppl\u00e9ment de participation qui doit b\u00e9n\u00e9ficier au personnel b\u00e9n\u00e9ficiant de la prime de participation dans le cadre d&#8217;un accord d&#8217;entreprise en cours de validit\u00e9. Son montant peut \u00eatre fixe et pr\u00e9d\u00e9fini ou r\u00e9sulter, lui aussi, d&#8217;une formule de calcul. Cumul\u00e9s, ils sont alors plafonn\u00e9s\u2026","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Suppl\u00e9ments de participation et d&#039;int\u00e9ressement - Epargne salariale<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/20\/supplements-de-participation-et-dinteressement\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Suppl\u00e9ments de participation et d&#039;int\u00e9ressement - Epargne salariale\" \/>\n<meta property=\"og:description\" content=\"I. 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