{"id":7422,"date":"2023-02-01T05:50:00","date_gmt":"2023-02-01T04:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/epargne-salariale-de-nouvelles-modalites-de-controle\/"},"modified":"2023-02-01T05:50:00","modified_gmt":"2023-02-01T04:50:00","slug":"epargne-salariale-de-nouvelles-modalites-de-controle","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/epargne-salariale-de-nouvelles-modalites-de-controle\/","title":{"rendered":"\u00c9pargne salariale : de nouvelles modalit\u00e9s de contr\u00f4le"},"content":{"rendered":"<p >Pour faire suite \u00e0 la loi pouvoir d\u2019achat parue \u00e0 l\u2019\u00e9t\u00e9 2022, des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es concernant les nouvelles modalit\u00e9s du d\u00e9p\u00f4t et du contr\u00f4le des accords d\u2019\u00e9pargne salariale. Quels changements pour vous ?<\/p>\n<div>\n<h2> \u00c9pargne salariale : de nouveaux documents \u00e0 fournir<\/h2>\n<p>Depuis la loi Pouvoir d\u2019achat parue l\u2019\u00e9t\u00e9 dernier, un employeur peut mettre en place un accord d\u2019int\u00e9ressement par d\u00e9cision unilat\u00e9rale si l\u2019entreprise d\u00e9nombre moins de 50 salari\u00e9s et n\u2019est pas couverte par un accord de branche d\u2019int\u00e9ressement agr\u00e9\u00e9.<\/p>\n<p>Le cas \u00e9ch\u00e9ant, des documents doivent \u00eatre annex\u00e9s \u00e0 l\u2019accord lors du d\u00e9p\u00f4t r\u00e9alis\u00e9 aupr\u00e8s de l\u2019Administration du travail.<\/p>\n<p>La liste des documents \u00e0 joindre vient tout juste d\u2019\u00eatre modifi\u00e9e et d\u00e9pend de la situation :<\/p>\n<ul>\n<li>si l\u2019entreprise est d\u00e9pourvue de CSE et de d\u00e9l\u00e9gu\u00e9 syndical, l\u2019employeur doit fournir une attestation pr\u00e9cisant qu\u2019il n\u2019a \u00e9t\u00e9 saisi par aucune organisation syndicale, ainsi qu\u2019un PV de carence de moins de 4 ans ;<\/li>\n<li>en cas de mise en place d\u2019un CSE ou de pr\u00e9sence d\u2019un d\u00e9l\u00e9gu\u00e9 syndical, et si la d\u00e9cision unilat\u00e9rale fait suite \u00e0 l\u2019\u00e9chec des n\u00e9gociations avec ces derniers, l\u2019employeur doit fournir un PV de consultation du CSE (en plus du PV de d\u00e9saccord qui consigne les propositions des parties).<\/li>\n<\/ul>\n<p>Ces documents doivent accompagner les accords d\u00e9pos\u00e9s depuis le 28 d\u00e9cembre 2022.<\/p>\n<h2>\u00c9pargne salariale : un contr\u00f4le unique<\/h2>\n<p>Pour rappel, les accords d\u2019int\u00e9ressement d\u00e9pos\u00e9s jusqu\u2019au 31 d\u00e9cembre 2022 faisaient l\u2019objet d\u2019un double contr\u00f4le. Le premier \u00e9tait d\u2019abord effectu\u00e9 par l\u2019Administration du travail afin de veiller au respect des r\u00e8gles de n\u00e9gociations et de forme de l\u2019accord. Dans un second temps, l\u2019administration charg\u00e9e du recouvrement des cotisations v\u00e9rifiait que les effets de l\u2019accord \u00e9taient conformes \u00e0 la loi.<\/p>\n<p>Depuis le 1er janvier 2023, il n\u2019existe plus qu\u2019un contr\u00f4le unique exerc\u00e9 par l\u2019organisme de recouvrement, ce qui a pour effet de r\u00e9duire les d\u00e9lais de mise en place.<\/p>\n<p>Sch\u00e9matiquement, l\u2019employeur d\u00e9pose l\u2019accord d\u2019int\u00e9ressement sur la <a href=\"https:\/\/www.teleaccords.travail-emploi.gouv.fr\/PortailTeleprocedures\/\" target=\"_blank\" rel=\"noopener\">plateforme d\u00e9di\u00e9e<\/a> et re\u00e7oit un r\u00e9c\u00e9piss\u00e9 de d\u00e9p\u00f4t. Le dossier est transmis sans d\u00e9lai \u00e0 l\u2019URSSAF ou la MSA, qui dispose alors d\u2019un d\u00e9lai de 3 mois pour effectuer son contr\u00f4le.<\/p>\n<h2>\u00c9pargne salariale : un nouveau d\u00e9lai d\u2019agr\u00e9ment des accords de branche<\/h2>\n<p>Les accords de branche relatifs \u00e0 l\u2019\u00e9pargne salariale font l\u2019objet d\u2019un agr\u00e9ment du minist\u00e8re du travail, dont le d\u00e9lai est revu \u00e0 la baisse depuis le 1er janvier 2023.<\/p>\n<p>Ainsi, pour les accords pris depuis cette date, le d\u00e9lai d\u2019agr\u00e9ment est de 4 mois (et non plus de 6 mois), et peut \u00eatre prorog\u00e9 de 2 mois (contre 6 mois auparavant).<\/p>\n<p>Concr\u00e8tement, la proc\u00e9dure d\u2019agr\u00e9ment ne peut d\u00e9sormais exc\u00e9der 6 mois.<\/p>\n<p>Source :D\u00e9cret n\u00b0 2022-1651 du 26 d\u00e9cembre 2022 portant application des dispositions relatives \u00e0 l&#8217;\u00e9pargne salariale de la loi n\u00b0 2022-1158 du 16 ao\u00fbt 2022 portant mesures d&#8217;urgence pour la protection du pouvoir d&#8217;achat<\/p>\n<p><a title=\"WebLex - \u00c9pargne salariale : de nouvelles modalit\u00e9s de contr\u00f4le\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/epargne-salariale-de-nouvelles-modalites-de-controle\" rel=\"nofollow noopener\" target=\"_blank\">\u00c9pargne salariale : de nouvelles modalit\u00e9s de contr\u00f4le<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/epargne2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour faire suite \u00e0 la loi pouvoir d\u2019achat parue \u00e0 l\u2019\u00e9t\u00e9 2022, des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es concernant les nouvelles modalit\u00e9s du d\u00e9p\u00f4t et du contr\u00f4le des accords d\u2019\u00e9pargne salariale. Quels changements pour vous ?<\/p>\n","protected":false},"author":0,"featured_media":6594,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-7422","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>\u00c9pargne salariale : de nouvelles modalit\u00e9s de contr\u00f4le - 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\/epargne-salariale-de-nouvelles-modalites-de-controle\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9pargne salariale : de nouvelles modalit\u00e9s de contr\u00f4le - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour faire suite \u00e0 la loi pouvoir d\u2019achat parue \u00e0 l\u2019\u00e9t\u00e9 2022, des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es concernant les nouvelles modalit\u00e9s du d\u00e9p\u00f4t et du contr\u00f4le des accords d\u2019\u00e9pargne salariale. 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