{"id":5053,"date":"2022-05-25T05:50:00","date_gmt":"2022-05-25T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/interessement-un-delai-a-respecter\/"},"modified":"2022-05-25T05:50:00","modified_gmt":"2022-05-25T03:50:00","slug":"interessement-un-delai-a-respecter","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/interessement-un-delai-a-respecter\/","title":{"rendered":"Int\u00e9ressement : un d\u00e9lai \u00e0 respecter !"},"content":{"rendered":"<p >Une entreprise ayant d\u00e9pos\u00e9 tardivement son accord d\u2019int\u00e9ressement a subi un redressement de l\u2019Urssaf : pour l\u2019Urssaf, le d\u00e9p\u00f4t hors d\u00e9lai de l\u2019accord d\u2019int\u00e9ressement ne permet pas de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de cotisations sociales qui y est associ\u00e9e. A tort ou \u00e0 raison ?<\/p>\n<div>\n<h2>Int\u00e9ressement : perte des exon\u00e9rations sociales en cas de d\u00e9p\u00f4t tardif ?<\/h2>\n<p>Le versement de l\u2019int\u00e9ressement aux salari\u00e9s permet de b\u00e9n\u00e9ficier d\u2019exon\u00e9rations de cotisations sociales et fiscales.<\/p>\n<p>Pour rappel, pour avoir droit aux exon\u00e9rations de cotisations sociales sur les sommes vers\u00e9es au titre de l\u2019int\u00e9ressement, un certain nombre de conditions doivent \u00eatre remplies, dont une condition de d\u00e9p\u00f4t de l\u2019accord dans un certain d\u00e9lai.<\/p>\n<p>Ainsi, s\u2019agissant du d\u00e9p\u00f4t de l\u2019accord, l\u2019accord doit :<\/p>\n<ul>\n<li>avoir \u00e9t\u00e9 conclu au 1er jour de la 2e moiti\u00e9 de la p\u00e9riode de calcul suivant la date de sa prise d\u2019effet, et ;<\/li>\n<li>\u00eatre d\u00e9pos\u00e9 dans les 15 jours \u00e0 compter de cette date limite de conclusion.<\/li>\n<\/ul>\n<p>La question s\u2019est pos\u00e9e de savoir quelle est la cons\u00e9quence lorsque l\u2019accord d\u2019int\u00e9ressement est d\u00e9pos\u00e9 hors d\u00e9lai par l\u2019employeur. Peut-il malgr\u00e9 tout b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de cotisations sociales ? Si oui, sur quelle p\u00e9riode ?<\/p>\n<p>Dans une affaire r\u00e9cente, une entreprise a d\u00e9pos\u00e9 son accord d\u2019int\u00e9ressement au-del\u00e0 du d\u00e9lai l\u00e9gal, perdant ainsi tout droit \u00e0 exon\u00e9ration sociale pour tout l\u2019exercice en cours, selon l\u2019administration.<\/p>\n<p>Ce que conteste l\u2019entreprise pour qui le d\u00e9p\u00f4t hors d\u00e9lai permet malgr\u00e9 tout de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration \u00e0 compter du d\u00e9p\u00f4t de l\u2019accord, limitant ainsi la perte du b\u00e9n\u00e9fice de l\u2019exon\u00e9ration.<\/p>\n<p>Ce que conteste \u00e0 son tour le juge, qui confirme le redressement de l\u2019administration : l\u2019accord d\u2019int\u00e9ressement doit avoir \u00e9t\u00e9 conclu et d\u00e9pos\u00e9 dans les d\u00e9lais pr\u00e9vus par la loi.<\/p>\n<p>Lorsqu\u2019il est d\u00e9pos\u00e9 hors d\u00e9lai, l\u2019accord n\u2019ouvre donc pas droit aux exon\u00e9rations pour l\u2019exercice comptable en cours au moment du d\u00e9p\u00f4t.<\/p>\n<p>Concr\u00e8tement, l\u2019exon\u00e9ration de cotisations sociales ne sera possible que pour les exercices suivants, ouverts post\u00e9rieurement \u00e0 ce d\u00e9p\u00f4t.<\/p>\n<p>Attention donc \u00e0 bien respecter les d\u00e9lais fix\u00e9s par la loi pour la conclusion et le d\u00e9p\u00f4t de l\u2019accord, sous peine d\u2019un redressement qui peut \u00eatre cons\u00e9quent.<\/p>\n<p>Source : Arr\u00eat de la Cour de cassation, 2\u00e8me chambre civile, du 12 mai 2022, n\u00b0 20-22367<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/interessement-un-delai-a-respecter\" target=\"_blank\" rel=\"noopener\">Int\u00e9ressement : un d\u00e9lai \u00e0 respecter !<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/interessement.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise ayant d\u00e9pos\u00e9 tardivement son accord d\u2019int\u00e9ressement a subi un redressement de l\u2019Urssaf : pour l\u2019Urssaf, le d\u00e9p\u00f4t hors d\u00e9lai de l\u2019accord d\u2019int\u00e9ressement ne permet pas de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de cotisations sociales qui y est associ\u00e9e. A tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":5054,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-5053","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>Int\u00e9ressement : un d\u00e9lai \u00e0 respecter ! - 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\/interessement-un-delai-a-respecter\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Int\u00e9ressement : un d\u00e9lai \u00e0 respecter ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une entreprise ayant d\u00e9pos\u00e9 tardivement son accord d\u2019int\u00e9ressement a subi un redressement de l\u2019Urssaf : pour l\u2019Urssaf, le d\u00e9p\u00f4t hors d\u00e9lai de l\u2019accord d\u2019int\u00e9ressement ne permet pas de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de cotisations sociales qui y est associ\u00e9e. 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