{"id":60,"date":"2020-07-20T17:50:44","date_gmt":"2020-07-20T15:50:44","guid":{"rendered":"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/?p=60"},"modified":"2020-09-28T16:40:27","modified_gmt":"2020-09-28T14:40:27","slug":"impact-de-lepargne-salariale-sur-la-fiscalite-du-salarie","status":"publish","type":"post","link":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/20\/impact-de-lepargne-salariale-sur-la-fiscalite-du-salarie\/","title":{"rendered":"Impact de l&#8217;\u00e9pargne salariale sur la fiscalit\u00e9 du salari\u00e9"},"content":{"rendered":"<div class=\"wp-block-image is-style-rounded\"><figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-19-1-1024x1024.png\" alt=\"\" class=\"wp-image-390\" width=\"200\" height=\"198\" srcset=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-19-1-150x150.png 150w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-19-1-60x60.png 60w\" sizes=\"(max-width: 200px) 100vw, 200px\"\/><\/figure><\/div>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4>L&rsquo;&eacute;pargne salariale est un dispositif offrant de nombreux avantages sociaux mais &eacute;galement fiscaux. Selon la nature des fonds vers&eacute;s et le type de support choisi, PER ou PEE, primes ou versements volontaires, les r&egrave;gles fiscales seront diff&eacute;rentes.<\/h4>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"has-text-align-left has-text-color\" style=\"color:#2a870d\"><strong>I. Fiscalit&eacute; applicable aux sommes issues de l&rsquo;&eacute;pargne salariale.<\/strong><\/h4>\n\n\n\n<p>Les sommes per&ccedil;ues dans le cadre <strong><u>des primes d&rsquo;int&eacute;ressement et de participation<\/u><\/strong>, sont exon&eacute;r&eacute;es de l&rsquo;imp&ocirc;t sur le revenu si vos salari&eacute;s les ont plac&eacute;s sur leur PERECO ou le PEE dans un d&eacute;lai maximum de 15 jours apr&egrave;s la perception des primes.<\/p>\n\n\n\n<p>Pour se faire, les sommes vers&eacute;es doivent &ecirc;tre inf&eacute;rieures &agrave; la moiti&eacute; du PASS de l&rsquo;ann&eacute;e de l&rsquo;exercice concern&eacute; soit 50% du PASS 2019 repr&eacute;sentant un versement maximal de <strong>20 262 euros.<\/strong><\/p>\n\n\n\n<p>A noter&nbsp;: Dans le cadre de l&rsquo;&eacute;pargne salariale, l&rsquo;employeur verse en ann&eacute;e N, les primes d&rsquo;int&eacute;ressement et de participation de l&rsquo;ann&eacute;e N-1. Donc en 2020, si vos employ&eacute;s souhaitent placer leurs primes sur un support d&rsquo;&eacute;pargne, ils doivent prendre en consid&eacute;ration le PASS 2019.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"495\" height=\"523\" src=\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Epargne-salariale-schema.png\" alt=\"\" class=\"wp-image-370\" srcset=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Epargne-salariale-schema.png 495w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Epargne-salariale-schema-284x300.png 284w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Epargne-salariale-schema-57x60.png 57w\" sizes=\"(max-width: 495px) 100vw, 495px\"\/><\/figure><\/div>\n\n\n\n<hr class=\"wp-block-separator\"><h4 class=\"has-text-color\" style=\"color:#2a870d\"><strong>II. Fiscalit&eacute; applicables aux versements obligatoires<\/strong><\/h4>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Les sommes issues des versements obligatoires effectu&eacute;s par le salari&eacute; et l&rsquo;entreprise sont exon&eacute;r&eacute;s de charges salariales et d&eacute;ductibles de l&rsquo;imp&ocirc;t sur le revenu dans une certaine limite lorsqu&rsquo;elles sont plac&eacute;es sur un Plan d&rsquo;&eacute;pargne retraite d&rsquo;entreprise obligatoire. La sortie se fait obligatoirement en rente &agrave; titre on&eacute;reux, c&rsquo;est-&agrave;-dire imposable &agrave; l&rsquo;imp&ocirc;t sur le revenu apr&egrave;s abattement de 10% et soumis &agrave; 10.1% de pr&eacute;l&egrave;vements sociaux.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"495\" height=\"538\" src=\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/VER-OBLIGATOIRE-SCHEMA.png\" alt=\"\" class=\"wp-image-371\" srcset=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/VER-OBLIGATOIRE-SCHEMA.png 495w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/VER-OBLIGATOIRE-SCHEMA-276x300.png 276w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/VER-OBLIGATOIRE-SCHEMA-55x60.png 55w\" sizes=\"(max-width: 495px) 100vw, 495px\"\/><\/figure><\/div>\n\n\n\n<hr class=\"wp-block-separator\"><h4 class=\"has-text-color\" style=\"color:#2a870d\"><strong>III. Fiscalit&eacute; applicables aux versements volontaires<\/strong><\/h4>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Sur certaines solutions d&rsquo;&eacute;pargne, d&rsquo;&eacute;pargne tels que le Plan d&rsquo;&eacute;pargne retraite d&rsquo;entreprise collectif (PERECO), le plan d&rsquo;&eacute;pargne retraite d&rsquo;entreprise obligatoire (PERE obligatoire) et le Plan d&rsquo;&eacute;pargne retraite individuel, il est possible d&rsquo;effectuer des versements volontaires que vous pouvez d&eacute;cider de d&eacute;duire ou non de votre imposition.<\/p>\n\n\n\n<p>A la sortie,&nbsp;la fiscalit&eacute; est alors diff&eacute;rente, la part de capital correspond aux versements volontaires d&eacute;duits est soumis &agrave; l&rsquo;imp&ocirc;t sur le revenu et les plus-values sont soumises aux pr&eacute;l&egrave;vements sociaux (CSG et CRDS) &agrave; hauteur de 17,20%.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"495\" height=\"556\" src=\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/VV-SCHEMA.png\" alt=\"\" class=\"wp-image-372\" srcset=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/VV-SCHEMA.png 495w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/VV-SCHEMA-267x300.png 267w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/VV-SCHEMA-53x60.png 53w\" sizes=\"(max-width: 495px) 100vw, 495px\"\/><\/figure><\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u2019\u00e9pargne salariale est un dispositif offrant de nombreux avantages sociaux mais \u00e9galement fiscaux. Selon la nature des fonds vers\u00e9s et le type de support choisi, PER ou PEE, primes ou versements volontaires, les r\u00e8gles fiscales seront diff\u00e9rentes. I. Fiscalit\u00e9 applicable aux sommes issues de l&#8217;\u00e9pargne salariale. Les sommes per\u00e7ues dans le cadre des primes d\u2019int\u00e9ressement &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[8],"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":"L\u2019\u00e9pargne salariale est un dispositif offrant de nombreux avantages sociaux mais \u00e9galement fiscaux. Selon la nature des fonds vers\u00e9s et le type de support choisi, PER ou PEE, primes ou versements volontaires, les r\u00e8gles fiscales seront diff\u00e9rentes. I. Fiscalit\u00e9 applicable aux sommes issues de l&#8217;\u00e9pargne salariale. Les sommes per\u00e7ues dans le cadre des primes d\u2019int\u00e9ressement\u2026","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Impact de l&#039;\u00e9pargne salariale sur la fiscalit\u00e9 du salari\u00e9 - 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\/impact-de-lepargne-salariale-sur-la-fiscalite-du-salarie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impact de l&#039;\u00e9pargne salariale sur la fiscalit\u00e9 du salari\u00e9 - Epargne salariale\" \/>\n<meta property=\"og:description\" content=\"L\u2019\u00e9pargne salariale est un dispositif offrant de nombreux avantages sociaux mais \u00e9galement fiscaux. 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