{"id":12003,"date":"2025-05-05T00:00:00","date_gmt":"2025-05-04T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/annulation-dun-plan-de-sauvegarde-de-lemploi-salarie-non-reintegre-salarie-non-impose\/"},"modified":"2025-05-05T00:00:00","modified_gmt":"2025-05-04T22:00:00","slug":"annulation-dun-plan-de-sauvegarde-de-lemploi-salarie-non-reintegre-salarie-non-impose","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/annulation-dun-plan-de-sauvegarde-de-lemploi-salarie-non-reintegre-salarie-non-impose\/","title":{"rendered":"Annulation d\u2019un plan de sauvegarde de l\u2019emploi : salari\u00e9 non r\u00e9int\u00e9gr\u00e9, salari\u00e9 non impos\u00e9 ?"},"content":{"rendered":"<p>La loi de finances pour 2025 a exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu les indemnit\u00e9s vers\u00e9es \u00e0 un salari\u00e9 licenci\u00e9 pour motif \u00e9conomique et non r\u00e9int\u00e9gr\u00e9 \u00e0 la suite du d\u00e9faut d\u2019homologation d\u2019un plan de sauvegarde de l\u2019emploi (PSE). Une exon\u00e9ration dont la date d\u2019entr\u00e9e en vigueur vient d\u2019\u00eatre d\u00e9voil\u00e9e\u2026<\/p>\n<h2>Annulation d\u2019un PSE : non-imposition de l\u2019indemnit\u00e9 vers\u00e9e au salari\u00e9 non r\u00e9int\u00e9gr\u00e9<\/h2>\n<p>Par principe, les sommes et indemnit\u00e9s vers\u00e9es au salari\u00e9 \u00e0 l\u2019occasion de la rupture du contrat de travail sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu. Cette exon\u00e9ration fiscale peut \u00eatre limit\u00e9e \u00e0 certains plafonds en fonction de la rupture envisag\u00e9e.<\/p>\n<p>D\u2019autres indemnit\u00e9s, pourtant vers\u00e9es \u00e0 l\u2019occasion de la rupture du contrat de travail, restent imposables. Il en est ainsi notamment de l\u2019indemnit\u00e9 compensatrice de cong\u00e9s pay\u00e9s ou encore l\u2019indemnit\u00e9 de non-concurrence \u00e9ventuellement vers\u00e9e par l\u2019entreprise.<\/p>\n<p>Jusqu\u2019alors, il en allait de m\u00eame pour l\u2018indemnit\u00e9 vers\u00e9e au salari\u00e9 licenci\u00e9 pour motif \u00e9conomique et non r\u00e9int\u00e9gr\u00e9 \u00e0 la suite du d\u00e9faut d\u2019homologation du plan de sauvegarde de l\u2019emploi (PSE) qui \u00e9tait soumise \u00e0 l\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Toutefois la loi de finances pour 2025 a mis fin \u00e0 cette r\u00e8gle en posant le principe suivant : la somme vers\u00e9e au salari\u00e9, licenci\u00e9 pour motif \u00e9conomique, mais non r\u00e9int\u00e9gr\u00e9 \u00e0 la suite de l\u2019annulation de la d\u00e9cision d\u2019homologation ou de validation du PSE par le juge, entre d\u00e9sormais dans la liste des sommes vers\u00e9es au salari\u00e9 \u00e0 l\u2019occasion de la rupture du contrat de travail totalement exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Il vient d\u2019\u00eatre pr\u00e9cis\u00e9 que cette nouvelle disposition s\u2019applique aux indemnit\u00e9s vers\u00e9es \u00e0 compter du 1er janvier 2025.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14651-PGP.html\/ACTU-2025-00065\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip du 29 avril 2025 : \u00ab RSA &#8211; Exon\u00e9ration de l\u2019indemnit\u00e9 vers\u00e9e au titre de l\u2019article L. 1235-16 du code du travail (loi no 2025-127 du 14 f\u00e9vrier 2025 de finances pour 2025, art. 3) \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/annulation-d-un-plan-de-sauvegarde-de-l-emploi-salarie-non-reintegre-salarie-non-impose\" target=\"_blank\">Annulation d\u2019un plan de sauvegarde de l\u2019emploi : salari\u00e9 non r\u00e9int\u00e9gr\u00e9, salari\u00e9 non impos\u00e9 ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_annulationplansauvegardeemploi_0.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2025 a exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu les indemnit\u00e9s vers\u00e9es \u00e0 un salari\u00e9 licenci\u00e9 pour motif \u00e9conomique et non r\u00e9int\u00e9gr\u00e9 \u00e0 la suite du d\u00e9faut d\u2019homologation d\u2019un plan de sauvegarde de l\u2019emploi (PSE). Une exon\u00e9ration dont la date d\u2019entr\u00e9e en vigueur vient d\u2019\u00eatre d\u00e9voil\u00e9e\u2026<\/p>\n","protected":false},"author":0,"featured_media":12004,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12003","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","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>Annulation d\u2019un plan de sauvegarde de l\u2019emploi : salari\u00e9 non r\u00e9int\u00e9gr\u00e9, salari\u00e9 non impos\u00e9 ? - 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\/annulation-dun-plan-de-sauvegarde-de-lemploi-salarie-non-reintegre-salarie-non-impose\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Annulation d\u2019un plan de sauvegarde de l\u2019emploi : salari\u00e9 non r\u00e9int\u00e9gr\u00e9, salari\u00e9 non impos\u00e9 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2025 a exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu les indemnit\u00e9s vers\u00e9es \u00e0 un salari\u00e9 licenci\u00e9 pour motif \u00e9conomique et non r\u00e9int\u00e9gr\u00e9 \u00e0 la suite du d\u00e9faut d\u2019homologation d\u2019un plan de sauvegarde de l\u2019emploi (PSE). 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