{"id":8553,"date":"2023-07-20T00:00:00","date_gmt":"2023-07-19T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/accord-de-participation-et-exoneration-de-cotisations-sociales-lheure-cest-lheure\/"},"modified":"2023-07-20T00:00:00","modified_gmt":"2023-07-19T22:00:00","slug":"accord-de-participation-et-exoneration-de-cotisations-sociales-lheure-cest-lheure","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/accord-de-participation-et-exoneration-de-cotisations-sociales-lheure-cest-lheure\/","title":{"rendered":"Accord de participation et exon\u00e9ration de cotisations sociales : \u00ab l\u2019heure, c\u2019est l\u2019heure ! \u00bb"},"content":{"rendered":"<p>Apr\u00e8s avoir atteint le seuil de 50 salari\u00e9s, une soci\u00e9t\u00e9 conclut un accord de participation, qu\u2019elle d\u00e9pose aupr\u00e8s de l\u2019administration, et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de cotisations sociales applicable en pareil cas\u2026 Sauf que le d\u00e9p\u00f4t de cet accord est intervenu un peu tardivement, selon l\u2019Urssaf, qui refuse \u00e0 la soci\u00e9t\u00e9 le b\u00e9n\u00e9fice de cet avantage. \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Exon\u00e9rations de cotisations sociales : attention \u00e0 la date de d\u00e9p\u00f4t de l\u2019accord de participation !<\/h2>\n<p>Un accord de participation est mis en place dans une soci\u00e9t\u00e9, un 1er octobre, avec effet r\u00e9troactif au 1er ao\u00fbt de l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/p>\n<p>Cet accord est ensuite d\u00e9pos\u00e9 aupr\u00e8s de l\u2019administration\u2026 pr\u00e8s de 2 ans apr\u00e8s son adoption !<\/p>\n<p>Entre-temps, la soci\u00e9t\u00e9 a vers\u00e9 aux salari\u00e9s certaines sommes au titre de la participation.<\/p>\n<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019Urssaf constate que la soci\u00e9t\u00e9 n\u2019a pas respect\u00e9 les r\u00e8gles relatives au d\u00e9p\u00f4t de l\u2019accord de participation et refuse donc de lui accorder le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration de cotisations sociales sur les sommes vers\u00e9es au titre de la participation entre la date de conclusion de l\u2019accord et la date de son d\u00e9p\u00f4t.<\/p>\n<p>Ce que confirme le juge : l&#8217;exon\u00e9ration de cotisations sociales ne s&#8217;applique qu&#8217;\u00e0 compter de la date du d\u00e9p\u00f4t de l&#8217;accord de participation. Les sommes attribu\u00e9es aux salari\u00e9s en ex\u00e9cution de cet accord, ant\u00e9rieurement \u00e0 son d\u00e9p\u00f4t, ne peuvent donc pas en b\u00e9n\u00e9ficier.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000047738140?init=true&amp;page=1&amp;query=21-18.363&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, 2e chambre civile, du 22 juin 2023, n\u00b0 21-18363<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/accord-de-participation-et-exoneration-de-cotisations-sociales-l-heure-c-est-l-heure\" target=\"_blank\" rel=\"noopener\">Accord de participation et exon\u00e9ration de cotisations sociales : \u00ab l\u2019heure, c\u2019est l\u2019heure ! \u00bb<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/participation_0.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apr\u00e8s avoir atteint le seuil de 50 salari\u00e9s, une soci\u00e9t\u00e9 conclut un accord de participation, qu\u2019elle d\u00e9pose aupr\u00e8s de l\u2019administration, et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de cotisations sociales applicable en pareil cas\u2026 Sauf que le d\u00e9p\u00f4t de cet accord est intervenu un peu tardivement, selon l\u2019Urssaf, qui refuse \u00e0 la soci\u00e9t\u00e9 le b\u00e9n\u00e9fice de cet avantage. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":8554,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-8553","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>Accord de participation et exon\u00e9ration de cotisations sociales : \u00ab l\u2019heure, c\u2019est l\u2019heure ! \u00bb - 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\/accord-de-participation-et-exoneration-de-cotisations-sociales-lheure-cest-lheure\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accord de participation et exon\u00e9ration de cotisations sociales : \u00ab l\u2019heure, c\u2019est l\u2019heure ! \u00bb - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s avoir atteint le seuil de 50 salari\u00e9s, une soci\u00e9t\u00e9 conclut un accord de participation, qu\u2019elle d\u00e9pose aupr\u00e8s de l\u2019administration, et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de cotisations sociales applicable en pareil cas\u2026 Sauf que le d\u00e9p\u00f4t de cet accord est intervenu un peu tardivement, selon l\u2019Urssaf, qui refuse \u00e0 la soci\u00e9t\u00e9 le b\u00e9n\u00e9fice de cet avantage. \u00c0 tort ou \u00e0 raison ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/accord-de-participation-et-exoneration-de-cotisations-sociales-lheure-cest-lheure\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-19T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/07\/participation_0.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accord-de-participation-et-exoneration-de-cotisations-sociales-lheure-cest-lheure\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accord-de-participation-et-exoneration-de-cotisations-sociales-lheure-cest-lheure\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Accord de participation et exon\u00e9ration de cotisations sociales : \u00ab l\u2019heure, c\u2019est l\u2019heure ! 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