{"id":1965,"date":"2021-09-14T11:57:17","date_gmt":"2021-09-14T11:57:17","guid":{"rendered":"http:\/\/novalliance.fr\/?p=1965"},"modified":"2023-08-30T07:50:03","modified_gmt":"2023-08-30T07:50:03","slug":"interessement-remunerer-la-realisation-dune-performance-collective","status":"publish","type":"post","link":"https:\/\/novalliance.fr\/en\/interessement-remunerer-la-realisation-dune-performance-collective\/","title":{"rendered":"Int\u00e9ressement : R\u00e9mun\u00e9rer la r\u00e9alisation d’une performance collective"},"content":{"rendered":"

L’int\u00e9ressement est un dispositif d’\u00e9pargne salariale li\u00e9 aux r\u00e9sultats ou aux performances de l’entreprise<\/strong>. Il consiste \u00e0 verser aux salari\u00e9s une prime <\/strong>proportionnelle aux results<\/strong> ou aux performances<\/strong> de leur entreprise. Ce dispositif vise \u00e0 encourager<\/strong> les salari\u00e9s \u00e0 s’impliquer dans la r\u00e9alisation<\/strong> from objectives<\/strong> de l’entreprise.<\/p>\n\n\n\n

Toute entreprise peut mettre en place un dispositif d’int\u00e9ressement, quelle que soit sa\u202fforme juridique, son nombre de salari\u00e9s ou son\u202fdomaine d’activit\u00e9. L’accord est conclu pour une dur\u00e9e comprise entre 1 et 3 ans.<\/p>\n\n\n\n

Que doit contenir l’accord d’int\u00e9ressement\u202f?<\/h2>\n\n\n\n

L’accord d’int\u00e9ressement doit pr\u00e9voir obligatoirement les \u00e9l\u00e9ments suivants :<\/p>\n\n\n\n

    \n
  • Introduction indiquant les motifs de l’accord<\/strong>, le choix du mode de calcul <\/strong>de l’int\u00e9ressement et la justification des crit\u00e8res de r\u00e9partition<\/strong><\/li>\n\n\n\n
  • Syst\u00e8me d’information<\/strong> du personnel et de v\u00e9rification<\/strong> de l’ex\u00e9cution de l’accord<\/li>\n\n\n\n
  • Modes de calcul, les crit\u00e8res de r\u00e9partition et la date de versement<\/strong><\/li>\n\n\n\n
  • Proc\u00e9dures<\/strong> pr\u00e9vues pour r\u00e9gler les \u00e9ventuels diff\u00e9rends dans l’application de l’accord ou lors de sa r\u00e9vision<\/li>\n<\/ul>\n\n\n\n

    Quels sont les objectifs ?<\/h2>\n\n\n\n

    L’int\u00e9ressement permet de motiver <\/strong>les salari\u00e9s pour qu’ils fassent des efforts<\/strong> et atteignent des objectives<\/strong> :<\/p>\n\n\n\n

      \n
    • de nature \u00e9conomique<\/strong> et\/ou financi\u00e8re<\/strong> (ex. : am\u00e9lioration du r\u00e9sultat d’exploitation) ;<\/li>\n\n\n\n
    • En lien avec le operation <\/strong>de l’entreprise et\/ou ses performances<\/strong> (ex. : am\u00e9lioration de la productivit\u00e9, diminution du taux d’accident de travail, etc.) ;<\/li>\n\n\n\n
    • Ou liant et mixant les deux cat\u00e9gories qui pr\u00e9c\u00e8dent.<\/li>\n<\/ul>\n\n\n\n

      Participation : redistribuer une partie du b\u00e9n\u00e9fice r\u00e9alis\u00e9 par l’entreprise<\/h2>\n\n\n\n

      La mise en place de la participation est obligatoire pour l’entreprise qui a employ\u00e9 sans interruption au moins 50 salari\u00e9s<\/strong> par mois au cours des 5 derni\u00e8res ann\u00e9es. Les entreprises qui ne remplissent pas ces crit\u00e8res peuvent aussi mettre en place la participation si elles le souhaitent. La mise en place se fait par voie d’accord <\/strong>entre l’entreprise et les salari\u00e9s ou leurs repr\u00e9sentants.<\/p>\n\n\n\n

      Que doit contenir l’accord de participation ?<\/h2>\n\n\n\n

      L’accord doit pr\u00e9voir obligatoirement les conditions<\/strong> auxquelles le salari\u00e9 peut b\u00e9n\u00e9ficier de la somme qui lui est due au titre de la participation :<\/p>\n\n\n\n

        \n
      • Date de conclusion, de prise d’effet et la dur\u00e9e<\/strong> pour laquelle il est conclu<\/li>\n\n\n\n
      • Formule servant de base de calcul \u00e0 la r\u00e9serve sp\u00e9ciale de participation<\/strong> (RSP)<\/li>\n\n\n\n
      • La dur\u00e9e d’indisponibilit\u00e9<\/strong> des droits des b\u00e9n\u00e9ficiaires et les cas de d\u00e9blocages anticip\u00e9s<\/li>\n\n\n\n
      • The conditions <\/strong>and d\u00e9lais<\/strong> dans lesquels les b\u00e9n\u00e9ficiaires peuvent demander, la disponibilit\u00e9 imm\u00e9diate<\/strong> de tout ou partie de leur participation<\/li>\n\n\n\n
      • La nature et les modes de gestion des droits des b\u00e9n\u00e9ficiaires.<\/li>\n<\/ul>\n\n\n\n

        Les conditions<\/h2>\n\n\n\n

        R\u00e9aliser un b\u00e9n\u00e9fice net fiscal d\u00e9passant un certain pourcentage de r\u00e9mun\u00e9ration des capitaux propres de l’entreprise. En l’occurrence un d\u00e9passement de l’ordre de 5 % desdits capitaux.<\/p>\n\n\n\n

        Int\u00e9ressement et participation : compl\u00e9ments collectifs de r\u00e9mun\u00e9ration<\/h2>\n\n\n\n

        Participation et int\u00e9ressement comportent n\u00e9anmoins une caract\u00e9ristique commune. Ils sont tous deux un compl\u00e9ment de r\u00e9mun\u00e9ration al\u00e9atoire et collectif<\/strong>.<\/p>\n\n\n\n

        Al\u00e9atoire<\/h3>\n\n\n\n

        Leur paiement n’est pas obligatoire. Il ne le devient que si les conditions de la formule de calcul sont r\u00e9unies pour d\u00e9clencher :<\/p>\n\n\n\n

          \n
        • La redistribution d’une partie du b\u00e9n\u00e9fice ;<\/li>\n\n\n\n
        • Ou de l’incitation financi\u00e8re sous forme de prime \u00e0 se partager.<\/li>\n<\/ul>\n\n\n\n

          \u00c0 noter : aucun accord de participation ou d’int\u00e9ressement ne peut comporter de clause pr\u00e9voyant le paiement d’un minimum garanti. Par cons\u00e9quent, certaines ann\u00e9es, le montant de la participation ou l’int\u00e9ressement peut \u00eatre en baisse voire \u00e9gale \u00e0 z\u00e9ro tout simplement.<\/p>\n\n\n\n

          Collectif<\/h3>\n\n\n\n

          Int\u00e9ressement et participation ne constituent pas la contrepartie d’une prestation individuelle de travail, mais :<\/p>\n\n\n\n

            \n
          • Soit d’un r\u00e9sultat acquis collectivement dans le cadre de l’entreprise ;<\/li>\n\n\n\n
          • Ou d’un effort collectif.<\/li>\n<\/ul>\n\n\n\n

            Le Cabinet NOVALLIANCE CHARTERED ACCOUNTANTS<\/strong> vous conseille en mati\u00e8re sociale. contact@novalliance.fr<\/p>","protected":false},"excerpt":{"rendered":"

            L’int\u00e9ressement est un dispositif d’\u00e9pargne salariale li\u00e9 aux r\u00e9sultats ou aux performances de l’entreprise. Il consiste \u00e0 verser aux salari\u00e9s une prime proportionnelle aux r\u00e9sultats ou aux performances de leur entreprise. Ce dispositif vise \u00e0 encourager les salari\u00e9s \u00e0 s’impliquer dans la r\u00e9alisation des objectifs de l’entreprise. <\/p>","protected":false},"author":2,"featured_media":1966,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite-sociale"],"yoast_head":"\nInt\u00e9ressement : R\u00e9mun\u00e9rer la r\u00e9alisation d'une performance collective - novalliance.fr<\/title>\n<meta name=\"description\" content=\"L'int\u00e9ressement est un dispositif d'\u00e9pargne salariale li\u00e9 aux r\u00e9sultats ou aux performances de l'entreprise. Il consiste \u00e0 verser aux salari\u00e9s une prime proportionnelle aux r\u00e9sultats ou aux performances de leur entreprise. 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