{"id":2937,"date":"2025-02-21T17:05:52","date_gmt":"2025-02-21T15:05:52","guid":{"rendered":"https:\/\/www.lafoliedespapiers.com\/conseils\/?p=2937"},"modified":"2025-02-21T19:28:24","modified_gmt":"2025-02-21T17:28:24","slug":"2025-la-nouvelle-obligation-pour-les-entreprises-de-11-a-49-salaries","status":"publish","type":"post","link":"https:\/\/www.lafoliedespapiers.com\/conseils\/2025-la-nouvelle-obligation-pour-les-entreprises-de-11-a-49-salaries\/","title":{"rendered":"2025, la nouvelle obligation pour les entreprises de 11 \u00e0 49 salari\u00e9s"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2937\" class=\"elementor elementor-2937\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf20c3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf20c3e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a2a330\" data-id=\"1a2a330\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc51293 elementor-widget elementor-widget-heading\" data-id=\"bc51293\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><br>Nouvelle obligation \u00e0 partir de 2025 pour les entreprises de 11 \u00e0 49 salari\u00e9s<br><br><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38edb41a elementor-section-boxed elementor-section-height-default 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SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 4\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 5\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 6\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"19\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Emphasis\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"21\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Emphasis\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"31\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Reference\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"32\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Reference\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"33\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Book Title\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"37\" Name=\"Bibliography\"\/><br \/>  <w:LsdException Locked=\"false\" Priority=\"39\" QFormat=\"true\" Name=\"TOC Heading\"\/><br \/> <\/w:LatentStyles><br \/><\/xml><![endif]--><!-- [if gte mso 10]><\/p>\n<style>\n \/* Style Definitions *\/<br \/> table.MsoNormalTable<br \/>\t{mso-style-name:\"Tableau Normal\";<br \/>\tmso-tstyle-rowband-size:0;<br \/>\tmso-tstyle-colband-size:0;<br \/>\tmso-style-noshow:yes;<br \/>\tmso-style-priority:99;<br \/>\tmso-style-qformat:yes;<br \/>\tmso-style-parent:\"\";<br \/>\tmso-padding-alt:0cm 5.4pt 0cm 5.4pt;<br \/>\tmso-para-margin-top:0cm;<br \/>\tmso-para-margin-right:0cm;<br \/>\tmso-para-margin-bottom:10.0pt;<br \/>\tmso-para-margin-left:0cm;<br \/>\tline-height:115%;<br \/>\tmso-pagination:widow-orphan;<br \/>\tfont-size:11.0pt;<br \/>\tfont-family:\"Calibri\",\"sans-serif\";<br \/>\tmso-ascii-font-family:Calibri;<br \/>\tmso-ascii-theme-font:minor-latin;<br \/>\tmso-hansi-font-family:Calibri;<br \/>\tmso-hansi-theme-font:minor-latin;<br \/>\tmso-bidi-font-family:\"Times New Roman\";<br \/>\tmso-bidi-theme-font:minor-bidi;<br \/>\tmso-fareast-language:EN-US;}<br \/><\/style>\n<p><![endif]--><\/p><p>\u00a0<\/p><p>\u00a0<\/p><p class=\"MsoNormalCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: FR;\">A compter du 01\/01\/2025, un <b>dispositif obligatoire de partage de valeur <\/b>est exp\u00e9riment\u00e9 pendant une dur\u00e9e de cinq ans dans <b>les entreprises de 11 \u00e0 49 salari\u00e9s<\/b>\u00a0dont le <b>b\u00e9n\u00e9fice net fiscal est au moins \u00e9gal \u00e0 1 % des recettes pendant trois ann\u00e9es cons\u00e9cutives<\/b>. <b><\/b><\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><b style=\"mso-bidi-font-weight: normal;\"><u><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Quelles entreprises\u00a0?<\/span><\/u><\/b><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">\u00a0<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Pour la d\u00e9termination de l\u2019effectif, il faut se r\u00e9f\u00e9rer aux dispositions du <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038610270\">paragraphe I de l\u2019article L. 130-1 du Code de la s\u00e9curit\u00e9 sociale<\/a>, \u00e0 savoir l\u2019effectif annuel moyen calcul\u00e9 sur chacun des mois de l\u2019ann\u00e9e civile \u00e9coul\u00e9e (nombre de personnes employ\u00e9es au dernier jour de chaque mois).<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Ne sont pas concern\u00e9es par cette mesure les entreprises individuelles et les soci\u00e9t\u00e9s anonymes \u00e0 participation ouvri\u00e8re (Sapo). Tous les autres statuts juridiques sont concern\u00e9s\u00a0: SA, SAS, SARL, soci\u00e9t\u00e9 civile, SNC, SCA, SCS.<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Les exercices 2022, 2023\u00a0et 2024\u00a0sont pris en compte pour l\u2019appr\u00e9ciation du respect de la condition relative \u00e0 la r\u00e9alisation du b\u00e9n\u00e9fice net fiscal.<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Cette obligation s\u2019applique aux exercices ouverts \u00e0 compter du 1<sup>er<\/sup> janvier 2025.<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">\u00a0<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">\u00a0<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><b style=\"mso-bidi-font-weight: normal;\"><u><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Quels dispositifs\u00a0?<\/span><\/u><\/b><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: FR;\">\u00a0<\/span><\/p><p class=\"MsoNormalCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: FR;\">Ainsi, <b>\u00e0 compter du 1<sup>er<\/sup> janvier 2025<\/b>, les entreprises concern\u00e9es\u00a0ont l\u2019obligation de mettre en place <b>un dispositif de partage de la valeur<\/b>, qui peut prendre <b>l\u2019une des trois formes suivantes<\/b> :<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-language: FR;\"><span style=\"mso-list: Ignore;\">\u00a0\u00a0\u00a0\u00a0\u00a0 \u00b7 <\/span><\/span><span style=\"mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: FR;\">soit mettre en place un accord d\u2019int\u00e9ressement ou de participation\u00a0; <\/span><\/p><p><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-language: FR;\"><span style=\"mso-list: Ignore;\">\u00a0\u00a0\u00a0\u00a0\u00a0 \u00b7 <\/span><\/span><span style=\"mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: FR;\">soit verser une prime de partage de la valeur (PPV), anciennement \u00ab\u00a0prime Macron\u00a0\u00bb ou \u00ab\u00a0prime PEPA\u00a0\u00bb\u00a0; <\/span><\/p><p><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-language: FR;\"><span style=\"mso-list: Ignore;\">\u00a0\u00a0\u00a0\u00a0\u00a0 \u00b7<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0 <\/span><\/span><\/span><span style=\"mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: FR;\">soit verser \u00a0un abondement sur un plan d\u2019\u00e9pargne salariale (PEE, PEI, Perco\u00a0ou Pereco).<\/span><\/p><p>\u00a0<\/p><p class=\"MsoNormalCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Les entreprises qui ont d\u00e9j\u00e0 mis en place l\u2019un des dispositifs ci-dessus, applicable au titre de l\u2019exercice suivant cette p\u00e9riode de trois exercices, ne sont pas concern\u00e9es. Il n\u2019y a donc pas pour elles de nouvelles obligations.<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">\u00a0<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">\u00a0<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><b style=\"mso-bidi-font-weight: normal;\"><u><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Dans quel but\u00a0?<\/span><\/u><\/b><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">\u00a0<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Le but est bien \u00e9videmment d\u2019encourager les entreprises \u00e0 fid\u00e9liser leurs salari\u00e9s et \u00e0 attirer de nouveaux talents. En adoptant une politique de redistribution d\u2019une partie des b\u00e9n\u00e9fices, l\u2019entreprise motive et engage ses salari\u00e9s \u00e0 travailler dans le m\u00eame sens, tout en b\u00e9n\u00e9ficiant d\u2019exon\u00e9rations fiscales et sociales attractives.<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Plus qu\u2019une nouvelle obligation l\u00e9gale, l\u2019entreprise doit y voir un int\u00e9r\u00eat l\u00e9gitime et strat\u00e9gique.<\/span><\/p><p class=\"MsoNormalCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\">Pour rappel, ce dispositif est exp\u00e9rimental sur 5 ans et aucun montant minimum n\u2019est exig\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-6a64543c\" data-id=\"6a64543c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44c8cfb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44c8cfb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-119dbbe\" data-id=\"119dbbe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc0c4e2 elementor-widget elementor-widget-text-editor\" data-id=\"dc0c4e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><u>La Prime de Partage de la Valeur (PPV)<\/u><\/strong><\/p><p>Pour rappel, la PPV a \u00e9t\u00e9 mise en place en 2022 par la loi portant mesures d\u2019urgence pour la protection du pouvoir d\u2019achat. Elle permet aux employeurs de verser une prime \u00e0 leurs salari\u00e9s, prime qui peut \u00eatre <strong>exon\u00e9r\u00e9e d\u2019imp\u00f4t et de cotisations sociales sous certaines conditions<\/strong> (voir ci-dessous). La PPV peut \u00eatre vers\u00e9e quel que soit l&rsquo;effectif salari\u00e9 de l&rsquo;entreprise. Les modalit\u00e9s de versement et le montant font l&rsquo;objet d&rsquo;un accord d&rsquo;entreprise ou de groupe. Elle ne peut se substituer ni au salaire, ni \u00e0 des augmentations de r\u00e9mun\u00e9ration ou des primes pr\u00e9vues par un accord salarial, par le contrat de travail ou par les usages en vigueur dans l\u2019entreprise.<\/p><p>La <strong>PPV <\/strong>pour <strong>les entreprises de moins de 50 salari\u00e9s (validit\u00e9 jusqu\u2019au 31\/12\/2026)\u00a0:<\/strong><\/p><p>Pour les salari\u00e9s dont la r\u00e9mun\u00e9ration annuelle brute est inf\u00e9rieure \u00e0 3 SMIC annuels (soit au 01\/01\/2025\u00a0: 151.67 h x 11.88 \u20ac\/h x 12 mois x 3 = 64\u00a0866 \u20ac) :<\/p><ul><li>Son versement est possible dans la limite de 3 000 \u20ac \/ an \/ salari\u00e9 (la prime est exon\u00e9r\u00e9e de cotisations de S\u00e9curit\u00e9 sociale, exon\u00e9r\u00e9e de CSG-CRDS, d\u2019imp\u00f4t sur le revenu, de taxe sur les salaires ainsi que de forfait social)<\/li><li>Son montant peut \u00eatre diff\u00e9rent d\u2019un salari\u00e9 \u00e0 un autre selon 5 crit\u00e8res de modulation qui sont les suivants (<strong><u>liste limitative<\/u><\/strong>)\u00a0:<\/li><li>la r\u00e9mun\u00e9ration\u00a0;<\/li><li>le niveau de classification\u00a0;<\/li><li>l\u2019anciennet\u00e9 dans l\u2019entreprise\u00a0;<\/li><li>la dur\u00e9e de pr\u00e9sence effective pendant l\u2019ann\u00e9e \u00e9coul\u00e9e (les cong\u00e9s maternit\u00e9, paternit\u00e9, adoption et \u00e9ducation des enfants sont assimil\u00e9s \u00e0 des p\u00e9riodes de pr\u00e9sence effective pour la d\u00e9termination du montant de la prime. Ces cong\u00e9s ne peuvent pas avoir pour effet de r\u00e9duire le montant de la prime)\u00a0;<\/li><li>la dur\u00e9e de travail pr\u00e9vue au contrat.<\/li><\/ul><p><strong>Sa mise en place n\u00e9cessite une D\u00e9cision Unilat\u00e9rale de l\u2019Employeur (DUE)<\/strong> sans qu\u2019une n\u00e9gociation avec le CSE soit n\u00e9cessaire (une consultation suffit).<\/p><p>Qu\u2019elle soit vers\u00e9e dans le cadre de cette nouvelle loi ou \u00e0 titre facultatif, qu\u2019elle soit p\u00e9renne ou ponctuelle, <strong>la PPV reste la solution la plus simple et rapide<\/strong> \u00e0 mettre en place, tout en b\u00e9n\u00e9ficiant d\u2019exon\u00e9rations tr\u00e8s avantageuses. \u00a0<\/p><p>\u00a0<\/p><p style=\"text-align: center;\"><a href=\"https:\/\/www.lafoliedespapiers.com\/devis.php\" target=\"_blank\" rel=\"noopener\"><strong>La Folie des Papiers vous assiste dans tout le processus de mise en place, c<\/strong><strong>ontactez-nous !<\/strong><\/a><\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-530ae7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"530ae7d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c4abb7e\" data-id=\"c4abb7e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-850b067 elementor-widget elementor-widget-text-editor\" data-id=\"850b067\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><!-- [if gte mso 9]><xml><br \/>\n <w:WordDocument><br \/>\n  <w:View>Normal<\/w:View><br \/>\n  <w:Zoom>0<\/w:Zoom><br \/>\n  <w:TrackMoves\/><br \/>\n  <w:TrackFormatting\/><br \/>\n  <w:HyphenationZone>21<\/w:HyphenationZone><br \/>\n  <w:PunctuationKerning\/><br \/>\n  <w:ValidateAgainstSchemas\/><br \/>\n  <w:SaveIfXMLInvalid>false<\/w:SaveIfXMLInvalid><br \/>\n  <w:IgnoreMixedContent>false<\/w:IgnoreMixedContent><br \/>\n  <w:AlwaysShowPlaceholderText>false<\/w:AlwaysShowPlaceholderText><br \/>\n  <w:DoNotPromoteQF\/><br \/>\n  <w:LidThemeOther>FR<\/w:LidThemeOther><br \/>\n  <w:LidThemeAsian>X-NONE<\/w:LidThemeAsian><br \/>\n  <w:LidThemeComplexScript>X-NONE<\/w:LidThemeComplexScript><br \/>\n  <w:Compatibility><br \/>\n   <w:BreakWrappedTables\/><br \/>\n   <w:SnapToGridInCell\/><br \/>\n   <w:WrapTextWithPunct\/><br \/>\n   <w:UseAsianBreakRules\/><br \/>\n   <w:DontGrowAutofit\/><br \/>\n   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UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 5\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 5\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 5\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 5\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 5\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 5\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 5\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 5\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 5\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 6\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"19\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Emphasis\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"21\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Emphasis\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"31\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Reference\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"32\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Reference\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"33\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Book Title\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"37\" Name=\"Bibliography\"\/><br \/>\n  <w:LsdException Locked=\"false\" Priority=\"39\" QFormat=\"true\" Name=\"TOC Heading\"\/><br \/>\n <\/w:LatentStyles><br \/>\n<\/xml><![endif]--><!-- [if gte mso 10]><\/p>\n<style>\n \/* Style Definitions *\/<br \/>\n table.MsoNormalTable<br \/>\n\t{mso-style-name:\"Tableau Normal\";<br \/>\n\tmso-tstyle-rowband-size:0;<br \/>\n\tmso-tstyle-colband-size:0;<br \/>\n\tmso-style-noshow:yes;<br \/>\n\tmso-style-priority:99;<br \/>\n\tmso-style-qformat:yes;<br \/>\n\tmso-style-parent:\"\";<br \/>\n\tmso-padding-alt:0cm 5.4pt 0cm 5.4pt;<br \/>\n\tmso-para-margin-top:0cm;<br \/>\n\tmso-para-margin-right:0cm;<br \/>\n\tmso-para-margin-bottom:10.0pt;<br \/>\n\tmso-para-margin-left:0cm;<br \/>\n\tline-height:115%;<br \/>\n\tmso-pagination:widow-orphan;<br \/>\n\tfont-size:11.0pt;<br \/>\n\tfont-family:\"Calibri\",\"sans-serif\";<br \/>\n\tmso-ascii-font-family:Calibri;<br \/>\n\tmso-ascii-theme-font:minor-latin;<br \/>\n\tmso-hansi-font-family:Calibri;<br \/>\n\tmso-hansi-theme-font:minor-latin;<br \/>\n\tmso-bidi-font-family:\"Times New Roman\";<br \/>\n\tmso-bidi-theme-font:minor-bidi;<br \/>\n\tmso-fareast-language:EN-US;}<br \/>\n<\/style>\n<p><![endif]--><\/p><p><strong><u>L\u2019int\u00e9ressement<\/u><\/strong> est g\u00e9n\u00e9ralement indiqu\u00e9 pour associer les salari\u00e9s aux r\u00e9sultats de l\u2019entreprise et est une excellente source de motivation. Il permet de verser des <strong>primes en fonction de la performance globale ou d\u2019objectifs sp\u00e9cifiques<\/strong> et vise \u00e0 aligner les int\u00e9r\u00eats des salari\u00e9s avec ceux de l\u2019entreprise en les incitant \u00e0 contribuer activement \u00e0 sa performance et \u00e0 sa rentabilit\u00e9. Il n\u00e9cessite cependant un <strong>accord d\u2019int\u00e9ressement<\/strong> (avec d\u00e9finition claire des crit\u00e8res de performance, et une r\u00e9partition \u00e9quitable des primes, bien que leur montant puisse varier) qui peut, pour certaines entreprises, \u00eatre un frein \u00e0 sa mise en place. Les sommes vers\u00e9es au titre de l&rsquo;int\u00e9ressement sont exon\u00e9r\u00e9es de l&rsquo;imp\u00f4t sur le revenu, \u00e0 condition qu&rsquo;elles soient int\u00e9gr\u00e9es dans un Plan d&rsquo;\u00c9pargne Entreprise (PEE) ou un Plan d&rsquo;\u00c9pargne pour la Retraite Collectif (PERCO). Toutefois, elles restent soumises aux cotisations sociales, mais uniquement sur la part exc\u00e9dant le plafond de la s\u00e9curit\u00e9 sociale. <strong>E<\/strong>n cas de d\u00e9mission, les droits sont conserv\u00e9s, mais les sommes sont bloqu\u00e9es pendant 5 ans, sauf cas de d\u00e9blocage anticip\u00e9 (exemple : achat de la r\u00e9sidence principale)<strong>. <\/strong>En cas de licenciement, la rupture du contrat permet de demander un d\u00e9blocage anticip\u00e9 des sommes concern\u00e9es. En cas de d\u00e9part \u00e0 la retraite, \u00a0la rupture du contrat autorise le d\u00e9blocage imm\u00e9diat des sommes, sans attendre la fin de la p\u00e9riode de blocage.<\/p><p>\u00a0<\/p><p>\u00a0<\/p><p><strong><u>La participation <\/u><\/strong>est un dispositif obligatoire pour les entit\u00e9s comptant plus de 50 salari\u00e9s, conform\u00e9ment au Code du travail (facultatif pour les autres). Elle consiste \u00e0 <strong>partager les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par l\u2019organisation avec les salari\u00e9s, selon des crit\u00e8res d\u00e9finis par la l\u00e9gislation<\/strong> (souvent bas\u00e9s sur les b\u00e9n\u00e9fices r\u00e9alis\u00e9s et les r\u00e9mun\u00e9rations des salari\u00e9s). La participation redistribue une partie des b\u00e9n\u00e9fices proportionnellement \u00e0 la r\u00e9mun\u00e9ration ou selon un autre crit\u00e8re pr\u00e9cis\u00e9 dans l&rsquo;accord de participation. Les sommes attribu\u00e9es sont g\u00e9n\u00e9ralement <strong>plac\u00e9es dans un Plan d&rsquo;\u00c9pargne Entreprise (PEE)<\/strong>. La participation b\u00e9n\u00e9ficie aussi d&rsquo;avantages fiscaux et sociaux, mais elle se distingue par son caract\u00e8re obligatoire et son lien direct avec les r\u00e9sultats financiers de l\u2019entit\u00e9. Les sommes per\u00e7ues sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu lorsque les salari\u00e9s choisissent de les affecter \u00e0 un PEE, un PERCO ou un Plan d&rsquo;\u00c9pargne Retraite (PER). En revanche, elles sont soumises aux cotisations sociales dans la limite du plafond de la s\u00e9curit\u00e9 sociale. Si les fonds sont retir\u00e9s avant la p\u00e9riode de blocage, les salari\u00e9s devront les d\u00e9clarer comme revenus, ce qui peut entra\u00eener une imposition selon le bar\u00e8me progressif de l&rsquo;imp\u00f4t sur le revenu (IR). En cas de d\u00e9mission, les droits sont conserv\u00e9s, mais les sommes sont bloqu\u00e9es pendant 5 ans, sauf cas de d\u00e9blocage anticip\u00e9 (exemple : achat de la r\u00e9sidence principale). En cas de licenciement, la rupture du contrat permet de demander un d\u00e9blocage anticip\u00e9 des sommes concern\u00e9es. En cas de d\u00e9part \u00e0 la retraite, \u00a0la rupture du contrat autorise le d\u00e9blocage imm\u00e9diat des sommes, sans attendre la fin de la p\u00e9riode de blocage.<\/p><p>\u00a0<\/p><p>\u00a0<\/p><p><strong><u>L\u2019abondement \u00e0 un plan d\u2019\u00e9pargne salariale<\/u><\/strong> est g\u00e9n\u00e9ralement choisi pour <strong>fid\u00e9liser les salari\u00e9s sur du long terme<\/strong>. Il consiste en une <strong>contribution suppl\u00e9mentaire<\/strong> vers\u00e9e par l&rsquo;entit\u00e9 sur les sommes que les salari\u00e9s investissent <strong>dans leur \u00e9pargne salariale<\/strong>, g\u00e9n\u00e9ralement <strong>au sein d&rsquo;un PEE, parfois dans un PERCO<\/strong>. Contrairement \u00e0 l&rsquo;int\u00e9ressement, l&rsquo;abondement n&rsquo;est pas une prime mais un <strong>suppl\u00e9ment \u00e0 l&rsquo;\u00e9pargne personnelle du salari\u00e9<\/strong>. L&rsquo;objectif est d&rsquo;encourager les salari\u00e9s \u00e0 \u00e9pargner davantage en offrant une incitation financi\u00e8re directe, proportionnelle \u00e0 la somme \u00e9pargn\u00e9e ou fix\u00e9e selon un montant d\u00e9termin\u00e9 \u00e0 l&rsquo;avance. Les modalit\u00e9s, telles que le montant ou le taux, sont d\u00e9finies par l\u2019entreprise. Par cons\u00e9quent, l&rsquo;abondement n&rsquo;est pas syst\u00e9matiquement propos\u00e9 et d\u00e9pend de la politique interne de chaque entit\u00e9. L\u2019abondement est totalement exon\u00e9r\u00e9 d&rsquo;imp\u00f4t sur le revenu pour le salari\u00e9, sous r\u00e9serve que les sommes abond\u00e9es soient plac\u00e9es dans un PEE ou un PERCO. Cependant, les montants abond\u00e9s sont soumis aux cotisations sociales, qui sont calcul\u00e9es sur la base de l&rsquo;ensemble des versements effectu\u00e9s par l&#8217;employeur au titre des dispositifs d\u2019\u00e9pargne salariale. En cas de d\u00e9mission, les sommes abond\u00e9es par l&#8217;employeur restent \u00e9galement bloqu\u00e9es, sauf motif de d\u00e9blocage anticip\u00e9. En cas de licenciement, la rupture du contrat permet de demander un d\u00e9blocage anticip\u00e9 des sommes concern\u00e9es. En cas de d\u00e9part \u00e0 la retraite, \u00a0la rupture du contrat autorise le d\u00e9blocage imm\u00e9diat des sommes, sans attendre la fin de la p\u00e9riode de blocage.<\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eb7b28f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb7b28f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49996086\" data-id=\"49996086\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-564b2f71 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"564b2f71\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-31952cc2\" data-id=\"31952cc2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-46fc05a8\" data-id=\"46fc05a8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fd9cef elementor-widget elementor-widget-text-editor\" data-id=\"3fd9cef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>Pour aller plus loin :<\/h4><h4><!-- [if gte mso 9]><xml>\n <w:WordDocument>\n  <w:View>Normal<\/w:View>\n  <w:Zoom>0<\/w:Zoom>\n  <w:TrackMoves\/>\n  <w:TrackFormatting\/>\n  <w:HyphenationZone>21<\/w:HyphenationZone>\n  <w:PunctuationKerning\/>\n  <w:ValidateAgainstSchemas\/>\n  <w:SaveIfXMLInvalid>false<\/w:SaveIfXMLInvalid>\n  <w:IgnoreMixedContent>false<\/w:IgnoreMixedContent>\n  <w:AlwaysShowPlaceholderText>false<\/w:AlwaysShowPlaceholderText>\n  <w:DoNotPromoteQF\/>\n  <w:LidThemeOther>FR<\/w:LidThemeOther>\n  <w:LidThemeAsian>X-NONE<\/w:LidThemeAsian>\n  <w:LidThemeComplexScript>X-NONE<\/w:LidThemeComplexScript>\n  <w:Compatibility>\n   <w:BreakWrappedTables\/>\n   <w:SnapToGridInCell\/>\n   <w:WrapTextWithPunct\/>\n   <w:UseAsianBreakRules\/>\n   <w:DontGrowAutofit\/>\n   <w:SplitPgBreakAndParaMark\/>\n   <w:DontVertAlignCellWithSp\/>\n   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UnhideWhenUsed=\"false\" Name=\"Colorful Shading\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\"\n   UnhideWhenUsed=\"false\" Name=\"Colorful List\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\"\n   UnhideWhenUsed=\"false\" Name=\"Colorful Grid\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\"\n   UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\"\n   UnhideWhenUsed=\"false\" Name=\"Light List Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\"\n   UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\"\n   UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\"\n   UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 1\"\/>\n  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5.4pt;\n\tmso-para-margin-top:0cm;\n\tmso-para-margin-right:0cm;\n\tmso-para-margin-bottom:10.0pt;\n\tmso-para-margin-left:0cm;\n\tline-height:115%;\n\tmso-pagination:widow-orphan;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-ascii-font-family:Calibri;\n\tmso-ascii-theme-font:minor-latin;\n\tmso-hansi-font-family:Calibri;\n\tmso-hansi-theme-font:minor-latin;\n\tmso-bidi-font-family:\"Times New Roman\";\n\tmso-bidi-theme-font:minor-bidi;\n\tmso-fareast-language:EN-US;}\n<\/style>\n<![endif]--><\/h4><p class=\"MsoNormal\"><strong><span style=\"font-size: 12.0pt; line-height: 115%; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: FR;\">Les d\u00e9tails de l&rsquo;exp\u00e9rimentation sont pr\u00e9cis\u00e9s dans la <\/span><\/strong><a title=\"\" href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048480565\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12.0pt; line-height: 115%; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: FR;\"><strong>loi du 29 novembre 2023 portant transposition de l&rsquo;accord national interprofessionnel relatif au partage de la valeur au sein de l&rsquo;entreprise<\/strong><\/span><\/a><\/p><p>\u00a0<\/p><p class=\"MsoNormal\"><a title=\"Questions-r\u00e9ponses relatif \u00e0 l'exp\u00e9rimentation dans les entreprises de 11 \u00e0 49 salari\u00e9s - Nouvelle fen\u00eatre\" href=\"https:\/\/travail-emploi.gouv.fr\/loi-partage-de-la-valeur-nouveaux-questions-reponses-sur-les-experimentations-et-laugmentation-exceptionnelle-des-benefices#anchor-navigation-842\" target=\"_blank\" rel=\"noopener\"><span class=\"flex-fill\"><strong>Questions-r\u00e9ponses relatif \u00e0 l&rsquo;exp\u00e9rimentation dans les entreprises de 11 \u00e0 49\u00a0salari\u00e9s<\/strong><\/span><\/a><\/p><p>\u00a0<\/p><p class=\"MsoNormal\"><strong>L\u2019essentiel sur les dispositifs de partage de la valeur en France\u00a0: <a href=\"https:\/\/www.economie.gouv.fr\/files\/2024-07\/FLYER_06_SYNTHESE-MA.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.economie.gouv.fr\/files\/2024-07\/FLYER_06_SYNTHESE-MA.pdf<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-70df8de\" data-id=\"70df8de\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a8a897a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a8a897a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7fd25517\" data-id=\"7fd25517\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-411c22d7 elementor-widget elementor-widget-text-editor\" data-id=\"411c22d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p>\u00a0<\/p><p><em><strong>\u00a0<\/strong><\/em><em>Auteur\u00a0: <a href=\"http:\/\/www.lafoliedespapiers.com\/\" target=\"_blank\" rel=\"noopener\">La Folie Des Papiers<\/a><\/em><br \/><em>Prestataire sp\u00e9cialis\u00e9 dans l\u2019externalisation de la paie.<\/em><br \/><em><a href=\"https:\/\/goo.gl\/maps\/UFY6i\" target=\"_blank\" rel=\"noopener\">TOULOUSE<\/a> | <a href=\"tel:+33582956721\" target=\"_blank\" rel=\"noopener\">05.82.95.67.21<\/a> | <a href=\"http:\/\/www.lafoliedespapiers.com\/devis.php\" target=\"_blank\" rel=\"noopener\">Devis Gratuit<\/a><\/em><\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nouvelle obligation \u00e0 partir de 2025 pour les entreprises de 11 \u00e0 49 salari\u00e9s \u00a0 \u00a0 A compter du 01\/01\/2025, un dispositif obligatoire de partage de valeur est exp\u00e9riment\u00e9 pendant une dur\u00e9e de cinq ans dans les entreprises de 11 \u00e0 49 salari\u00e9s\u00a0dont le b\u00e9n\u00e9fice net fiscal est au moins \u00e9gal \u00e0 1 % des [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2978,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[99],"tags":[137,136,130,123,124,131,142,149,150,119,109,146,129,145,138,114,107,135,128,125,118,108,122,127,143,132,120,121,134,141,133,139,140,116,117,110,144],"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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