{"id":1473,"date":"2023-09-28T11:29:28","date_gmt":"2023-09-28T09:29:28","guid":{"rendered":"https:\/\/www.batiment-formations.fr\/67\/?p=1473"},"modified":"2023-09-28T11:29:28","modified_gmt":"2023-09-28T09:29:28","slug":"rappel-vous-avez-la-possibilite-de-verser-la-prime-de-partage-de-la-valeur-prime-macron-a-vos-salaries","status":"publish","type":"post","link":"https:\/\/www.batiment-formations.fr\/67\/rappel-vous-avez-la-possibilite-de-verser-la-prime-de-partage-de-la-valeur-prime-macron-a-vos-salaries\/","title":{"rendered":"Rappel : Vous avez la possibilit\u00e9 de verser la prime de partage de la valeur (prime macron) \u00e0 vos salari\u00e9s"},"content":{"rendered":"\n<p>La fin d&rsquo;ann\u00e9e arrive \u00e0 grand pas, et vous \u00eates nombreux \u00e0 vouloir verser une prime \u00e0 vos salari\u00e9s. Pour rappel, il est possible de verser \u00e0 tous les salari\u00e9s li\u00e9s \u00e0 votre entreprise par un contrat de travail, une prime de partage de la valeur. Cette prime ne doit cependant en aucun cas remplacer une prime de fin d&rsquo;ann\u00e9e que vous avez coutume de verser.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"850\" height=\"590\" src=\"https:\/\/www.batiment-formations.fr\/67\/wp-content\/uploads\/2023\/09\/3353.jpg\" alt=\"\" class=\"wp-image-1474\" srcset=\"https:\/\/www.batiment-formations.fr\/67\/wp-content\/uploads\/2023\/09\/3353.jpg 850w, https:\/\/www.batiment-formations.fr\/67\/wp-content\/uploads\/2023\/09\/3353-300x208.jpg 300w, https:\/\/www.batiment-formations.fr\/67\/wp-content\/uploads\/2023\/09\/3353-768x533.jpg 768w\" sizes=\"auto, (max-width: 850px) 100vw, 850px\" \/><\/figure>\n\n\n\n<p>Le montant maximum que vous pouvez verser \u00e0 votre salari\u00e9 est de :<\/p>\n\n\n\n<p>&#8211; 3 000 euros maximum par salari\u00e9 et par ann\u00e9e civile.<br>&#8211; 6 000 euros maximum par salari\u00e9 et par ann\u00e9e civile, si vous mettez en \u0153uvre un dispositif d\u2019int\u00e9ressement ou de participation \u00e0 la date de versement de la prime ou que vous l\u2019avez conclu au titre du m\u00eame exercice que celui du versement de la prime.<\/p>\n\n\n\n<p><em><strong>Le versement de la prime peut-\u00eatre r\u00e9alis\u00e9 en une ou plusieurs fois, dans la limite d\u2019une fois par trimestre au cours de l\u2019ann\u00e9e civile.<\/strong><\/em><\/p>\n\n\n\n<p>Egalement pour rappel, l\u2019\u00e9tendue de l\u2019exon\u00e9ration de cotisations et contributions applicable dans la limite de 3000 euros ou 6000 euros par b\u00e9n\u00e9ficiaire par ann\u00e9e civile, est conditionn\u00e9e par la date de versement de la prime et le montant de la r\u00e9mun\u00e9ration du salari\u00e9 :<\/p>\n\n\n\n<p><strong>&#8211; CAS N\u00b01 : R\u00e9mun\u00e9ration annuelle brute inf\u00e9rieure \u00e0 trois fois le SMIC annuel pour les primes vers\u00e9es entre le 1er juillet 2022 et le 31 d\u00e9cembre 2023 :<\/strong><br>La prime vers\u00e9e aux salari\u00e9s ayant per\u00e7u au cours des douze mois pr\u00e9c\u00e9dant son versement une r\u00e9mun\u00e9ration inf\u00e9rieure \u00e0 trois fois la valeur annuelle du SMIC correspondant \u00e0 la dur\u00e9e de travail pr\u00e9vue au contrat est exon\u00e9r\u00e9e de :<\/p>\n\n\n\n<p>&#8211; de toutes les cotisations sociales d&rsquo;origine l\u00e9gale ou conventionnelle \u00e0 la charge du salari\u00e9 et de l\u2019employeur, dont la CSG et la CRDS.<br>&#8211; d\u2019imp\u00f4t sur le revenu.<br>&#8211; les participations \u00e0 l\u2019effort de construction.<br>&#8211; les taxes et contributions li\u00e9es \u00e0 l\u2019apprentissage et la formation.<\/p>\n\n\n\n<p><strong>CAS N\u00b02 : R\u00e9mun\u00e9ration annuelle brute au moins \u00e9gale \u00e0 trois fois le SMIC annuel pour les primes vers\u00e9es entre le 1er juillet 2022 et le 31 d\u00e9cembre 2023 :<\/strong><br>L\u2019exon\u00e9ration porte sur :<\/p>\n\n\n\n<p>&#8211; les cotisations et contributions sociales patronales et salariales sauf CSG\/CRDS.<br>&#8211; les participations \u00e0 l\u2019effort de construction.<br>&#8211; les taxes et contributions li\u00e9es \u00e0 l\u2019apprentissage et la formation.<\/p>\n\n\n\n<p>En revanche la prime ne sera pas exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu.<\/p>\n\n\n\n<p>Si vous n\u2019avez pas encore \u00e9tabli de d\u00e9cision unilat\u00e9rale cette ann\u00e9e, sachez donc que vous pouvez aller jusqu\u2019\u00e0 3 000 euros sur une m\u00eame ann\u00e9e civile (et jusqu&rsquo;\u00e0 6 000 euros si vous avez mis en place un accord d\u2019int\u00e9ressement).<\/p>\n\n\n\n<p>Vous retrouverez en pi\u00e8ce jointe notre&nbsp;<a href=\"https:\/\/drive.google.com\/file\/d\/1ymNvHJguJlAQTTgOAzuoi_NZxCeHzljZ\/view?usp=sharing\">fiche m\u00e9mo<\/a>&nbsp;sur le sujet avec les mod\u00e8les de d\u00e9cisions unilat\u00e9rales de l&#8217;employeur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La fin d&rsquo;ann\u00e9e arrive \u00e0 grand pas, et vous \u00eates nombreux \u00e0 vouloir verser une prime \u00e0 vos salari\u00e9s. Pour rappel, il [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"class_list":["post-1473","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\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.batiment-formations.fr\/67\/rappel-vous-avez-la-possibilite-de-verser-la-prime-de-partage-de-la-valeur-prime-macron-a-vos-salaries\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rappel : Vous avez la possibilit\u00e9 de verser la prime de partage de la valeur (prime macron) \u00e0 vos salari\u00e9s - CAPEB Formations Bas-Rhin\" \/>\n<meta property=\"og:description\" content=\"La fin d&rsquo;ann\u00e9e arrive \u00e0 grand pas, et vous \u00eates nombreux \u00e0 vouloir verser une prime \u00e0 vos salari\u00e9s. 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