{"id":18544,"date":"2024-05-06T10:00:00","date_gmt":"2024-05-06T08:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2024\/05\/06\/paiement-de-linteressement-et-de-la-participation-dici-fin-mai\/"},"modified":"2024-07-01T12:02:06","modified_gmt":"2024-07-01T10:02:06","slug":"paiement-de-linteressement-et-de-la-participation-dici-fin-mai","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/05\/06\/paiement-de-linteressement-et-de-la-participation-dici-fin-mai\/","title":{"rendered":"Paiement de l\u2019int\u00e9ressement et de la participation d\u2019ici fin mai"},"content":{"rendered":"<p>Les employeurs qui versent des primes d\u2019int\u00e9ressement et\/ou de participation \u00e0 leurs salari\u00e9s doivent les informer des sommes qui leur sont attribu\u00e9es au titre de l\u2019ann\u00e9e\u00a02023. Ces derniers disposent alors d\u2019un d\u00e9lai de 15\u00a0jours pour demander soit le paiement imm\u00e9diat de ces primes (en partie ou en totalit\u00e9), soit leur placement sur un plan d\u2019\u00e9pargne salariale (plan d\u2019\u00e9pargne d\u2019entreprise ou interentreprises, plan d\u2019\u00e9pargne retraite d\u2019entreprise collectif\u2026).<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> lorsque le salari\u00e9 ne se d\u00e9cide pas dans le d\u00e9lai imparti, ses primes sont automatiquement affect\u00e9es \u00e0 un plan d\u2019\u00e9pargne salariale. Une fois plac\u00e9es, par d\u00e9faut ou sur d\u00e9cision du salari\u00e9, les primes sont, en principe, bloqu\u00e9es pendant 5\u00a0ans ou, pour les plans d\u2019\u00e9pargne retraite, jusqu\u2019au d\u00e9part \u00e0 la retraite.<\/p>\n<p>L\u2019int\u00e9ressement et la participation doivent \u00eatre vers\u00e9s aux salari\u00e9s au plus tard \u00e0 la fin du 5<sup>e<\/sup>\u00a0mois qui suit la cl\u00f4ture de l\u2019exercice comptable. Autrement dit, au plus tard le 31\u00a0mai\u00a02024 pour les entreprises qui ont cl\u00f4tur\u00e9 leur exercice le 31\u00a0d\u00e9cembre\u00a02023.<\/p>\n<p>Et attention, le non-respect de la date limite de paiement du 31\u00a0mai\u00a02024 entra\u00eene le versement d\u2019int\u00e9r\u00eats de retard dont le taux s\u2019\u00e9l\u00e8ve \u00e0 4,48\u00a0% (soit 1,33\u00a0fois le taux moyen de rendement des obligations des soci\u00e9t\u00e9s priv\u00e9es fix\u00e9 pour le 2<sup>nd<\/sup>\u00a0semestre\u00a02023 \u00e0 3,37\u00a0%).<\/p>\n<p>Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les primes d\u2019int\u00e9ressement et de participation doivent \u00eatre vers\u00e9es aux salari\u00e9s au plus tard le 31\u00a0mai\u00a02024.<\/p>\n","protected":false},"author":5,"featured_media":18545,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[32],"class_list":["post-18544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18544"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=18544"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18544\/revisions"}],"predecessor-version":[{"id":18553,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18544\/revisions\/18553"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/18545"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=18544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=18544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=18544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}