{"id":2682,"date":"2023-12-15T11:05:20","date_gmt":"2023-12-15T10:05:20","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2682"},"modified":"2023-12-15T11:06:31","modified_gmt":"2023-12-15T10:06:31","slug":"prime-partage-de-la-valeur","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2682","title":{"rendered":"Prime partage de la valeur"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2682\" class=\"elementor elementor-2682\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e02f81a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e02f81a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2b6b544\" data-id=\"2b6b544\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-710ae74 elementor-widget elementor-widget-heading\" data-id=\"710ae74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de d\u00e9cembre 2023\u200b<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6652567 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6652567\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d84bd3\" data-id=\"5d84bd3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d27ad5c elementor-widget elementor-widget-heading\" data-id=\"d27ad5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s sociales\u200b<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bf44bf5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf44bf5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-88e9b10\" data-id=\"88e9b10\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00ada8f elementor-widget elementor-widget-heading\" data-id=\"00ada8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Prime partage de la valeur<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9036790 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9036790\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbf2908\" data-id=\"dbf2908\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce0eefb elementor-widget elementor-widget-text-editor\" data-id=\"ce0eefb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Deux nouveaut\u00e9s au sujet de la prime de partage de la valeur (PPV) ont vu le jour tr\u00e8s r\u00e9cemment.\u00a0<\/p><p>La premi\u00e8re est que d\u00e9sormais, et ce \u00e0 compter du 1er d\u00e9cembre 2023, chaque entreprise pourra verser non pas une mais deux PPV par ann\u00e9e civile. Jusqu\u2019 \u00e0 aujourd\u2019hui, un employeur pouvait mettre en place une seule PPV par an.\u00a0Cette\u00a0derni\u00e8re peut \u00eatre vers\u00e9e en plusieurs fois (maximum un versement par trimestre), mais il ne s\u2019agit que d\u2019une modalit\u00e9 de versement car les crit\u00e8res d\u2019attribution doivent rester les m\u00eames.\u00a0<\/p><p>D\u00e9sormais, dans la mesure o\u00f9 deux PPV peuvent \u00eatre vers\u00e9es, cela signifie que chacune d\u2019elle peut suivre des crit\u00e8res diff\u00e9rents. Par exemple, il est ainsi possible de pr\u00e9voir une premi\u00e8re PPV o\u00f9 la DUE (document de mise en place) instaure un versement unique et uniforme pour chaque salari\u00e9, et une seconde PPV instaurant une pond\u00e9ration en fonction de l\u2019anciennet\u00e9 ou de la r\u00e9mun\u00e9ration.\u00a0<\/p><p>Une information importante \u00e0 retenir est que le plafond en dessous duquel le r\u00e9gime fiscal et social de faveur s\u2019applique s\u2019entend de fa\u00e7on globale \u00e0 ces deux PPV. Cela signifie que cumul\u00e9, le montant des deux PPV ne doit pas d\u00e9passer, par salari\u00e9 et par ann\u00e9e civile, la somme de\u00a0 3.000 euros (ou 6.000 euros en cas de pr\u00e9sence d\u2019un accord d\u2019int\u00e9ressement dans l\u2019entreprise).\u00a0<\/p><p>La seconde nouveaut\u00e9, mais qui cette fois ne concerne que les entreprises de moins de 50 salari\u00e9s, est que contrairement \u00e0 ce qui avait \u00e9t\u00e9 annonc\u00e9 il y a quelques mois, la PPV reste d\u00e9charg\u00e9e et d\u00e9fiscalis\u00e9e (sous r\u00e9serve du respect des conditions actuelles, d\u00e9taill\u00e9es dans nos pr\u00e9c\u00e9dentes communications) jusqu\u2019au 31 d\u00e9cembre 2026.\u00a0<\/p>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de396cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de396cf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-02c6994\" data-id=\"02c6994\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f892512 elementor-widget elementor-widget-image\" data-id=\"f892512\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"528\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/PRIME-PARTAGE-DE-LA-VALEUR-768x528.jpg\" class=\"attachment-medium_large size-medium_large wp-image-2686\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/PRIME-PARTAGE-DE-LA-VALEUR-768x528.jpg 768w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/PRIME-PARTAGE-DE-LA-VALEUR-300x206.jpg 300w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/PRIME-PARTAGE-DE-LA-VALEUR.jpg 960w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\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":"<p>L&rsquo;actualit\u00e9 du mois de d\u00e9cembre 2023\u200b Actualit\u00e9s sociales\u200b Prime partage de la valeur Deux nouveaut\u00e9s au sujet de la prime de partage de la valeur (PPV) ont vu le jour tr\u00e8s r\u00e9cemment.\u00a0 La premi\u00e8re est que d\u00e9sormais, et ce \u00e0 compter du 1er d\u00e9cembre 2023, chaque entreprise pourra verser non pas une mais deux PPV [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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