{"id":2781,"date":"2024-01-28T15:38:10","date_gmt":"2024-01-28T14:38:10","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=2781"},"modified":"2024-01-28T15:38:19","modified_gmt":"2024-01-28T14:38:19","slug":"epargne-salariale-quel-regime-fiscal-et-social-pour-lentreprise","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/epargne-salariale-quel-regime-fiscal-et-social-pour-lentreprise\/","title":{"rendered":"Epargne salariale : quel r\u00e9gime fiscal et social pour l\u2019entreprise\u00a0?"},"content":{"rendered":"\n

<\/h2>\n\n\n\n
<\/div>\n\n\n\n

Le r\u00e9gime fiscal et social des sommes distribu\u00e9es par les entreprises<\/strong> au titre de l\u2019\u00e9pargne salariale est r\u00e9sum\u00e9 dans le tableau ci-dessous.<\/p>\n\n\n\n

<\/td>R\u00e9gime social<\/strong><\/td>R\u00e9gime fiscal (1)<\/strong><\/td><\/tr>
Participation<\/strong><\/td> 
\u2013<\/strong> exon\u00e9ration des cotisations sociales
\u2013<\/strong> forfait social de 20 % qui peut, dans certaines conditions, \u00eatre supprim\u00e9 ou \u00eatre r\u00e9duit \u00e0 10% ou \u00e0 16 % (2)<\/td>		 
\u2013<\/strong> d\u00e9duction du b\u00e9n\u00e9fice imposable
\u2013<\/strong> exon\u00e9ration de taxes (salaires, apprentissage) et participations (formation continue, construction)<\/td><\/tr>
Int\u00e9ressement<\/strong><\/td> 
\u2013<\/strong> exon\u00e9ration des cotisations sociales
\u2013<\/strong> forfait social de 20 % qui peut, dans certaines conditions, supprim\u00e9 ou \u00eatre r\u00e9duit \u00e0 10% ou \u00e0 16% (2)<\/td>		 
\u2013<\/strong> d\u00e9duction du b\u00e9n\u00e9fice imposable
\u2013<\/strong> exon\u00e9ration de taxes (salaires, apprentissage) et participations (formation continue, construction)<\/td><\/tr>
L\u2019entreprise dans le cadre d\u2019un<\/strong>
\u2013<\/strong> PEE<\/strong>
\u2013<\/strong> PEI<\/strong><\/td>		 
\u2013<\/strong> exon\u00e9ration des cotisations sociales
\u2013<\/strong> forfait social de 20% avec possibilit\u00e9 d\u2019un taux r\u00e9duit (2)<\/td>		 
\u2013<\/strong> d\u00e9duction du b\u00e9n\u00e9fice imposable
\u2013<\/strong> exon\u00e9ration de taxes (salaires, apprentissage) et participations (formation continue, construction)<\/td><\/tr>
Abondement vers\u00e9 par l\u2019entreprise dans le cadre d\u2019un PERE-CO<\/strong><\/td> 
\u2013<\/strong> exon\u00e9ration des cotisations sociales
\u2013<\/strong> forfait social de 20% avec possibilit\u00e9 d\u2019un taux r\u00e9duit (2)<\/td>		 
\u2013<\/strong> d\u00e9duction du b\u00e9n\u00e9fice imposable
\u2013<\/strong> exon\u00e9ration de taxes (salaires, apprentissage) et participations (formation continue, construction)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

(1) Sur le r\u00e9gime fiscal des provisions pour investissement (PPI) constitu\u00e9es par les soci\u00e9t\u00e9s coop\u00e9ratives de production (Scop), on se reportera aux pr\u00e9cisions figurant au\u00a0Bulletin officiel des imp\u00f4ts.
(2) Sur les dispositions (r\u00e9duction ou exon\u00e9ration de forfait social) pr\u00e9vues par la loi n\u00b0\u00a02018-1203 du 22 d\u00e9cembre 2018 \u00ab\u00a0de financement de la s\u00e9curit\u00e9 sociale pour 2019\u00a0\u00bb, et destin\u00e9es \u00e0 favoriser le d\u00e9veloppement de l\u2019int\u00e9ressement et de la participation dans les TPE\/PME.<\/p>\n\n\n\n


En outre, un taux r\u00e9duit de 10\u00a0% du forfait social est \u00e9galement pr\u00e9vu pour les versements unilat\u00e9raux de l\u2019employeur dans un PEE lorsque ces versements visent \u00e0 acqu\u00e9rir des actions, ou des certificats d\u2019investissement, \u00e9mis par l\u2019entreprise, ou par une entreprise du m\u00eame p\u00e9rim\u00e8tre comptable. Sur ce point, on se reportera aux pr\u00e9cisions figurant sur le\u00a0site de l\u2019Urssaf.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le r\u00e9gime fiscal et social des sommes distribu\u00e9es par les entreprises au titre de l\u2019\u00e9pargne salariale est r\u00e9sum\u00e9 dans le tableau ci-dessous. R\u00e9gime social R\u00e9gime fiscal (1) Participation  \u2013 exon\u00e9ration des cotisations sociales\u2013 forfait social de 20 % qui peut, dans certaines conditions, \u00eatre supprim\u00e9 ou \u00eatre r\u00e9duit \u00e0 10% ou \u00e0 16 % (2)  \u2013 d\u00e9duction du b\u00e9n\u00e9fice imposable\u2013 exon\u00e9ration … Lire plus<\/a><\/p>\n","protected":false},"author":2,"featured_media":1956,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-2781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier-entreprise","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"\nEpargne salariale : quel r\u00e9gime fiscal et social pour l\u2019entreprise\u00a0? - Feodus<\/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:\/\/www.feodus-finance.fr\/defiscalisation\/epargne-salariale-quel-regime-fiscal-et-social-pour-lentreprise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Epargne salariale : quel r\u00e9gime fiscal et social pour l\u2019entreprise\u00a0? - Feodus\" \/>\n<meta property=\"og:description\" content=\"Le r\u00e9gime fiscal et social des sommes distribu\u00e9es par les entreprises au titre de l\u2019\u00e9pargne salariale est r\u00e9sum\u00e9 dans le tableau ci-dessous. R\u00e9gime social R\u00e9gime fiscal (1) Participation  \u2013 exon\u00e9ration des cotisations sociales\u2013 forfait social de 20 % qui peut, dans certaines conditions, \u00eatre supprim\u00e9 ou \u00eatre r\u00e9duit \u00e0 10% ou \u00e0 16 % (2)  \u2013 d\u00e9duction du b\u00e9n\u00e9fice imposable\u2013 exon\u00e9ration ... 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R\u00e9gime social R\u00e9gime fiscal (1) Participation  \u2013 exon\u00e9ration des cotisations sociales\u2013 forfait social de 20 % qui peut, dans certaines conditions, \u00eatre supprim\u00e9 ou \u00eatre r\u00e9duit \u00e0 10% ou \u00e0 16 % (2)  \u2013 d\u00e9duction du b\u00e9n\u00e9fice imposable\u2013 exon\u00e9ration ... 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Dipl\u00f4m\u00e9 d\u2019une Ecole Sup\u00e9rieure de Commerce, avec une sp\u00e9cialisation en Finance, il a exerc\u00e9 plusieurs m\u00e9tiers au sein de la banque anglo-saxonne HSBC, plus sp\u00e9cifiquement dans les divisions Banque d\u2019investissement & de march\u00e9 - Corporate Investment Banking & Markets (CIBM). Un parcours pluridisciplinaire, qui l\u2019a conduit sur des fonctions commerciales (Relationship management sur des portefeuilles de grande client\u00e8le institutionnelle \u00e0 l\u2019international), de management, d\u2019analyse financi\u00e8re, de finance et de contr\u00f4le de gestion en passant par des mandats de cr\u00e9ation de d\u00e9partement et de gouvernance de projet de rationalisation. 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