{"id":755,"date":"2025-02-09T19:42:43","date_gmt":"2025-02-09T19:42:43","guid":{"rendered":"https:\/\/testestelle.notreserveur.net\/wordpress\/?p=755"},"modified":"2025-02-10T21:53:58","modified_gmt":"2025-02-10T21:53:58","slug":"participation","status":"publish","type":"post","link":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/2025\/02\/09\/participation\/","title":{"rendered":"Participation"},"content":{"rendered":"\n<p class=\"has-custom-color-1-color has-text-color has-link-color wp-elements-e9441535d634b560ad0333f640ce59f2 wp-block-paragraph\"><strong>Quels sont les comit\u00e9s concern\u00e9s ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tous les comit\u00e9s des entreprises de plus de 50 salari\u00e9s sont concern\u00e9s.<\/p>\n\n\n\n<p class=\"has-custom-color-1-color has-text-color has-link-color wp-elements-86e886e031c2046fc7be06b98902fd83 wp-block-paragraph\"><strong>A quelle occasion peut intervenir la mission ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La participation des salari\u00e9s aux r\u00e9sultats de l\u2019entreprise est obligatoire dans toutes les entreprises de plus de 50 salari\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En l\u2019absence d\u2019accord d\u00e9rogatoire plus favorable aux salari\u00e9s, la formule l\u00e9gale du calcul s\u2019applique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019entreprise doit pr\u00e9senter au CSE, dans les 6 mois suivant la cl\u00f4ture de l\u2019exercice, un rapport qui pr\u00e9cise :<br>\u2013 Les \u00e9l\u00e9ments servant de base au&nbsp;<strong>calcul de la participation<\/strong>&nbsp;de l\u2019exercice \u00e9coul\u00e9<br>\u2013 Des indications pr\u00e9cises sur la&nbsp;<strong>gestion et l\u2019utilisation des sommes affect\u00e9es \u00e0 la r\u00e9serve<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le CSE peut se faire assister d\u2019un expert-comptable \u00e0 cette occasion.<\/p>\n\n\n\n<p class=\"has-custom-color-1-color has-text-color has-link-color wp-elements-3b962a68ab73d28871706a90363b74c5 wp-block-paragraph\"><strong>Quel est le r\u00f4le de l\u2019expert-comptable ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les objectifs de la mission de l\u2019expert-comptable sont les suivants :<br>\u2013 examiner le calcul de la participation<br>\u2013 \u00e9clairer les \u00e9lus sur les \u00e9l\u00e9ments favorables ou d\u00e9favorables \u00e0 la participation<br>\u2013 \u00e9tudier la gestion et l\u2019utilisation des fonds bloqu\u00e9s<\/p>\n\n\n\n<p class=\"has-custom-color-1-color has-text-color has-link-color wp-elements-2faab4c3cb8ea0b354c20cb6834b01e7 wp-block-paragraph\"><strong>Qui paye les honoraires de l\u2019expert-comptable ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les honoraires de l\u2019expert-comptable sont&nbsp;<strong>\u00e0 la charge de l\u2019entreprise<\/strong>.<\/p>\n\n\n\n<p class=\"has-custom-color-2-color has-text-color has-link-color wp-elements-aa178e42e37fdc08bbc5f5c33ce9f511 wp-block-paragraph\"><strong>Exemple<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group alignwide is-layout-flow wp-block-group-is-layout-flow\" style=\"border-left-color:var(--wp--preset--color--custom-color-2);margin-top:0;margin-bottom:0;padding-top:0;padding-right:var(--wp--preset--spacing--30);padding-bottom:0;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"wp-block-paragraph\" style=\"padding-right:0;padding-left:0\">Le comit\u00e9 social et \u00e9conomique de la soci\u00e9t\u00e9 Martin nomme un expert-comptable pour l\u2019examen du calcul de la r\u00e9serve sp\u00e9ciale de participation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019expert-comptable d\u00e9tecte alors que le calcul des capitaux propres (diff\u00e9rent de la pr\u00e9sentation comptable) n\u2019a pas \u00e9t\u00e9 r\u00e9alis\u00e9 correctement. Il recalcule le montant r\u00e9el de la participation qui aurait d\u00fb \u00eatre vers\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Suite au rapport de l\u2019expert-comptable, l\u2019employeur&nbsp;r\u00e9gularise la situation, et les salari\u00e9s b\u00e9n\u00e9ficient d\u2019une participation plus importante<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-border-color has-theme-1-border-color has-global-padding is-layout-constrained wp-container-core-group-is-layout-25d27e76 wp-block-group-is-layout-constrained\" style=\"border-radius:17px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<p class=\"has-text-color has-link-color wp-elements-d73d06b69f43fb9f219f13f719510a68 wp-block-paragraph\" style=\"color:#61cbf4;margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20);padding-top:0;padding-bottom:0\"><strong>R\u00e9f\u00e9rences juridiques<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-global-padding is-layout-constrained wp-container-core-group-is-layout-2571061f wp-block-group-is-layout-constrained\" style=\"border-color:#62cbf4;border-radius:20px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\ud83d\udcdaArticle D.3323-13 et 14 du Code du travail<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quels sont les comit\u00e9s concern\u00e9s ? Tous les comit\u00e9s des entreprises de plus de 50 salari\u00e9s sont concern\u00e9s. A quelle occasion peut intervenir la mission ? La participation des salari\u00e9s aux r\u00e9sultats de l\u2019entreprise est obligatoire dans toutes les entreprises de plus de 50 salari\u00e9s. En l\u2019absence d\u2019accord d\u00e9rogatoire plus favorable aux salari\u00e9s, la formule [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-755","post","type-post","status-publish","format-standard","hentry","category-vos-attributions-economiques","category-les-missions-legales"],"_links":{"self":[{"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/posts\/755","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/comments?post=755"}],"version-history":[{"count":1,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/posts\/755\/revisions"}],"predecessor-version":[{"id":756,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/posts\/755\/revisions\/756"}],"wp:attachment":[{"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/media?parent=755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/categories?post=755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/tags?post=755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}