{"id":10104,"date":"2024-05-01T00:00:00","date_gmt":"2024-04-30T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/prime-partage-de-la-valeur-une-clarification-bienvenue\/"},"modified":"2024-05-01T00:00:00","modified_gmt":"2024-04-30T22:00:00","slug":"prime-partage-de-la-valeur-une-clarification-bienvenue","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/prime-partage-de-la-valeur-une-clarification-bienvenue\/","title":{"rendered":"Prime partage de la valeur : une clarification bienvenue ?"},"content":{"rendered":"<p>Depuis le 1<sup>er<\/sup> d\u00e9cembre 2023, le r\u00e9gime de la prime partage de la valeur (PPV) a \u00e9t\u00e9 modifi\u00e9. Notamment, les employeurs ont d\u00e9sormais la possibilit\u00e9 de verser 2 primes par ann\u00e9e civile tout en b\u00e9n\u00e9ficiant des exon\u00e9rations fiscales pr\u00e9vues. Mais quelle est l\u2019incidence sociale de cette mesure ? &nbsp;<\/p>\n<h2>Fractionnement de la prime de valeur : une clarification bienvenue !<\/h2>\n<p>Pour m\u00e9moire, dans son r\u00e9gime initial, la loi pr\u00e9voyait que l\u2019employeur ne pouvait verser qu\u2019une seule PPV avec possibilit\u00e9 de la payer en plusieurs fois, dans la limite de 4 fractions (une par trimestre).<\/p>\n<p>Depuis le 1er d\u00e9cembre, il est d\u00e9sormais possible pour les employeurs de verser 2 PPV au titre d\u2019une m\u00eame ann\u00e9e civile et dans la limite d\u2019un versement par trimestre en cas de fractionnement.<\/p>\n<p>Cette possibilit\u00e9 de doublement de la prime partage de la valeur ne s\u2019accompagne toutefois pas d\u2019un rehaussement du plafond d\u2019exon\u00e9ration jusqu\u2019alors applicable.<\/p>\n<p>En d\u2019autres termes, leurs montants cumul\u00e9s sont exon\u00e9r\u00e9s de cotisations sociales et fiscales dans une limite globale de 3 000&nbsp;\u20ac ou 6 000&nbsp;\u20ac par an, selon les cas.<\/p>\n<p>Certains employeurs souhaitant verser plusieurs PPV fractionn\u00e9es se posaient donc la question de savoir s\u2019il \u00e9tait possible de verser deux fractions au cours d\u2019un m\u00eame trimestre (une au titre de chaque PPV) ou si le versement fractionn\u00e9 de 2 PPV ne devait pas conduire \u00e0 plus d\u2019un versement par trimestre, en l\u2019\u00e9tat des textes.<\/p>\n<p>Dans une r\u00e9cente mise \u00e0 jour, le Bulletin Officiel de la S\u00e9curit\u00e9 sociale (BOSS) clarifie cette situation.<\/p>\n<p>Il pr\u00e9cise que dans le cas o\u00f9 2 primes sont attribu\u00e9es au titre de la m\u00eame ann\u00e9e civile, 2 versements peuvent avoir lieu au cours d\u2019un m\u00eame trimestre d\u00e8s lors que ceux-ci sont distinctement rattach\u00e9s aux 2 primes distinctement attribu\u00e9es.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/prime.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1<sup>er<\/sup> d\u00e9cembre 2023, le r\u00e9gime de la prime partage de la valeur (PPV) a \u00e9t\u00e9 modifi\u00e9. Notamment, les employeurs ont d\u00e9sormais la possibilit\u00e9 de verser 2 primes par ann\u00e9e civile tout en b\u00e9n\u00e9ficiant des exon\u00e9rations fiscales pr\u00e9vues. Mais quelle est l\u2019incidence sociale de cette mesure ? &nbsp;<\/p>\n","protected":false},"author":0,"featured_media":10105,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-10104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prime partage de la valeur : une clarification bienvenue ? - Cabinet Magar<\/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.cabinet-magar.fr\/actualites\/prime-partage-de-la-valeur-une-clarification-bienvenue\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prime partage de la valeur : une clarification bienvenue ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er d\u00e9cembre 2023, le r\u00e9gime de la prime partage de la valeur (PPV) a \u00e9t\u00e9 modifi\u00e9. 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