{"id":15727,"date":"2025-12-09T12:35:41","date_gmt":"2025-12-09T12:35:41","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/prime-de-partage-de-la-valeur-actualites-et-modele-de-decision-unilaterale\/"},"modified":"2025-12-09T12:35:41","modified_gmt":"2025-12-09T12:35:41","slug":"prime-de-partage-de-la-valeur-actualites-et-modele-de-decision-unilaterale","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/prime-de-partage-de-la-valeur-actualites-et-modele-de-decision-unilaterale\/","title":{"rendered":"Prime de partage de la valeur\u00a0: actualit\u00e9s et mod\u00e8le de d\u00e9cision unilat\u00e9rale"},"content":{"rendered":"<div class=\"content-header\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"content-chapo\">\n<p><strong>Le PLFSS pour 2025 pr\u00e9voyait d\u2019int\u00e9grer la prime de partage de la valeur (PPV) pour celles vers\u00e9es d\u00e8s le 10 octobre 2024 dans les r\u00e9mun\u00e9rations et gains pris en compte pour le calcul des all\u00e8gements de charge. Le r\u00e9gime social favorable attach\u00e9 \u00e0 cette prime serait donc tomb\u00e9 si le PLFSS avait \u00e9t\u00e9 adopt\u00e9 tel quel.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"pg-simple-text\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"pg-simple-text__body\">\n<p>Ce texte \u00e9tant consid\u00e9r\u00e9 comme rejet\u00e9 par l\u2019Assembl\u00e9e nationale \u00e0 la suite de la motion de censure adopt\u00e9e contre le gouvernement Barnier,\u00a0<strong>le r\u00e9gime social et fiscal incitatif demeure pour l\u2019heure<\/strong>.<\/p>\n<p>Pour m\u00e9moire, pour les salari\u00e9s des entreprises de moins de 50 salari\u00e9s dont la r\u00e9mun\u00e9ration est inf\u00e9rieure \u00e0 3 SMIC, la PVV est exon\u00e9r\u00e9e de cotisations sociales et d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Par ailleurs, \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier 2025, les employeurs d\u2019au moins 11 salari\u00e9s et de moins de 50 salari\u00e9s non soumis \u00e0 l\u2019obligation de mise en place de la participation aux b\u00e9n\u00e9fices de l\u2019entreprise\u00a0<strong>doivent mettre en place un dispositif de partage de la valeur lorsqu\u2019ils r\u00e9alisent un b\u00e9n\u00e9fice net fiscal positif au moins \u00e9gal \u00e0 1 % du chiffre d\u2019affaires pendant trois ann\u00e9es cons\u00e9cutives<\/strong>, en l\u2019occurrence de 2022 \u00e0 2024.<\/p>\n<p>Au titre de l\u2019exercice 2025, ils devront donc\u00a0:<\/p>\n<ul>\n<li>soit mettre en place un accord d\u2019int\u00e9ressement ou de participation\u00a0;<\/li>\n<li>soit verser une prime de partage de la valeur (PPV)\u00a0:\u00a0cet outil est facile de mise en place pour l\u2019employeur, particuli\u00e8rement les TPE\/PME qui ne peuvent recourir facilement aux dispositifs d\u2019int\u00e9ressement et de participation\u00a0;<\/li>\n<li>soit verser un abondement sur un plan d\u2019\u00e9pargne salariale (PEE, PEI, Perco ou Pereco).<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/drive.cpme-71.fr\/s\/WHKT8qd6rEYDHbi\" style=\"border-radius:8px;background-color:#114d61\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00c9L\u00c9CHARGEZ LE MOD\u00c8LE DE D\u00c9CISION UNILAT\u00c9RALE DE PRIME DE PARTAGE DE LA VALEUR<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le PLFSS pour 2025 pr\u00e9voyait d\u2019int\u00e9grer la prime de partage de la valeur (PPV) pour celles vers\u00e9es d\u00e8s le 10 octobre 2024 dans les r\u00e9mun\u00e9rations et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":15153,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15727","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15727","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=15727"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15727\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/15153"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}