{"id":1876,"date":"2022-09-01T08:00:55","date_gmt":"2022-09-01T06:00:55","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1876"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"loi-sur-le-pouvoir-d-achat","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1876","title":{"rendered":"Loi sur le pouvoir d’achat"},"content":{"rendered":"\t\t
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L'actualit\u00e9 du mois d'ao\u00fbt 2022<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Actualit\u00e9s sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Loi sur le pouvoir d'achat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Loi n\u00b0 2022-1158 du 16 ao\u00fbt 2022<\/a>
Loi n\u00b0 2022-1157 du 16 ao\u00fbt 2022<\/a><\/p>

3 points essentiels sont \u00e0 retenir :\u00a0

<\/b>1. La prime de partage de la valeur (anciennement appel\u00e9 prime exceptionnelle de pouvoir d\u2019achat \u2013 PEPA) :\u00a0<\/u><\/b>
<\/b><\/div>
Le versement de cette prime peut \u00eatre effectu\u00e9 \u00e0 compter du 1er juillet 2022 et peut se faire en plusieurs fois (dans la limite d’un versement par trimestre).<\/div>
Cette prime n\u00e9cessite la mise en place d\u2019un accord d\u2019entreprise (ou de groupe) ou d\u2019une d\u00e9cision unilat\u00e9rale de l\u2019employeur.<\/div>
Le montant est fix\u00e9 dans l\u2019accord ou la DUE.<\/div>
\u00a0<\/div>
Cette prime b\u00e9n\u00e9ficie d\u2019une exon\u00e9ration soit :\u00a0<\/div>
  • Renforc\u00e9e<\/u> : exon\u00e9ration de l\u2019imp\u00f4t sur le revenu, de cotisations et contributions sociales (dont CSG\/CRDS), de contribution formation, de taxe d\u2019apprentissage et de formation continue. Il n\u2019y a pas de forfait social
    Si les conditions suivantes sont respect\u00e9es :
    –\u00a0 \u00a0 La prime est vers\u00e9e entre le 1er juillet 2022 et le 31 d\u00e9cembre 2023<\/b>
    –\u00a0 \u00a0 aux salari\u00e9s ayant per\u00e7u une r\u00e9mun\u00e9ration inf\u00e9rieure \u00e0 3 fois le SMIC annuel<\/b> sur les 12 mois pr\u00e9c\u00e9dant la prime
    –\u00a0 \u00a0 dans la limite de 3000 \u20ac<\/b> par an par b\u00e9n\u00e9ficiaire (ou 6000 \u20ac pour certains cas)<\/li><\/ul><\/div>
    de droit commun<\/u> : exon\u00e9ration de cotisation sociales, de contribution formation, taxe d\u2019apprentissage et participation \u00e0 l\u2019effort construction<\/span>
    Si les conditions suivantes sont respect\u00e9es :<\/span>
    –\u00a0 \u00a0 dans la limite de 3000 \u20ac par an par b\u00e9n\u00e9ficiaire (ou 6000 \u20ac pour certains cas)<\/span>
    La prime est soumise \u00e0 CSG\/CRDS, au forfait social (selon les cas) et \u00e0 l\u2019imp\u00f4t sur le revenu si la r\u00e9mun\u00e9ration est sup\u00e9rieure \u00e0 3 fois le SMIC annuel. Elle sera \u00e9galement soumise si elle est vers\u00e9e apr\u00e8s le 31 d\u00e9cembre 2023.<\/b><\/div>

    2. D\u00e9blocage anticip\u00e9 de la participation et de l\u2019int\u00e9ressement : dispositif exceptionnel<\/u><\/b><\/div>
    Les sommes plac\u00e9es sur un plan d\u2019\u00e9pargne salariale sont en principe bloqu\u00e9es pour une dur\u00e9e d\u2019au moins 5 ans (voire 8 ans). Les possibilit\u00e9s de d\u00e9blocage sont limit\u00e9es : mariage, naissance d\u2019un enfant, cessation d\u2019un contrat de travail\u2026<\/div>
    \u00a0<\/div>
    Exceptionnellement et pour une dur\u00e9e limit\u00e9e, un nouveau cas de d\u00e9blocage anticip\u00e9 a \u00e9t\u00e9 cr\u00e9\u00e9 pour financer l\u2019achat d\u2019un ou de plusieurs biens ou la fourniture d\u2019une ou de plusieurs prestations de services. (La loi ne d\u00e9taille pas l\u2019objet ni la quantit\u00e9)\u00a0<\/div>
    \u00a0<\/div>
    Vous n\u2019avez pas \u00e0 justifier de ces d\u00e9penses en amont, mais vous devez n\u00e9anmoins tenir \u00e0 la disposition de l\u2019administration fiscale les pi\u00e8ces justificatives attestant l\u2019usage des sommes ainsi d\u00e9bloqu\u00e9es.<\/div>
    \u00a0<\/div>
    La demande peut porter sur tout ou partie de la participation ou l\u2019int\u00e9ressement et ne peut \u00eatre faite qu\u2019en une seule fois. Le plafond global est de 10 000 \u20ac net des pr\u00e9l\u00e8vements sociaux.<\/div>
    Elle est exon\u00e9r\u00e9e de cotisations sociales et d\u2019imp\u00f4t sur le revenu.<\/div>
    La demande peut \u00eatre faite \u00e0 compter du 18 ao\u00fbt et jusqu\u2019au 31 d\u00e9cembre 2022.<\/b><\/div>
    \u00a0<\/div>
    Les sommes susceptibles d\u2019\u00eatre d\u00e9bloqu\u00e9es sont celles affect\u00e9es avant le 1er janvier 2022 sur un Plan \u00e9pargne entreprise (PEE) ou Plan \u00e9pargne interentreprises (PEI). Des discussions sont encore en cours pour les abondements faits par l\u2019employeur. Les sommes exclues sont celles vers\u00e9es sur un plan \u00e9pargne salariale en vue de la retraite ou affect\u00e9es \u00e0 l\u2019acquisition de parts de fonds investis dans une entreprise solidaire.<\/div>
    \u00a0<\/div>
    Attention<\/u> : L\u2019employeur doit informer les b\u00e9n\u00e9ficiaires de ce nouveau droit \u00e0 d\u00e9blocage dans les 2 mois de la promulgation de la loi (16 ao\u00fbt 2022). Par ailleurs, l\u2019organisme gestionnaire des fonds ou, \u00e0 d\u00e9faut, l\u2019employeur doit d\u00e9clarer \u00e0 l\u2019administration fiscale le montant des sommes d\u00e9bloqu\u00e9es en application de ce dispositif<\/b><\/div>
    \u00a0<\/div>
    3. Exon\u00e9ration d\u2019imp\u00f4t sur les heures suppl\u00e9mentaires :\u00a0<\/u><\/b><\/div>
    La limite de l\u2019exon\u00e9ration d\u2019imp\u00f4t applicable aux heures suppl\u00e9mentaires passe de 5 000 \u20ac \u00e0 7 500 \u20ac (net) par an \u00e0 compter du 1er janvier 2022.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    L’actualit\u00e9 du mois d’ao\u00fbt 2022 Actualit\u00e9s sociales Loi sur le pouvoir d’achat Loi n\u00b0 2022-1158 du 16 ao\u00fbt 2022Loi n\u00b0 2022-1157 du 16 ao\u00fbt 2022 3 points essentiels sont \u00e0 retenir :\u00a0 1. La prime de partage de la valeur (anciennement appel\u00e9 prime exceptionnelle de pouvoir d\u2019achat \u2013 PEPA) :\u00a0Le versement de cette prime peut 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