{"id":12913,"date":"2020-03-03T10:00:05","date_gmt":"2020-03-03T09:00:05","guid":{"rendered":"https:\/\/crosstalent.com\/?p=12913"},"modified":"2024-10-29T21:27:31","modified_gmt":"2024-10-29T20:27:31","slug":"un-expert-un-avis-dominique-mircher","status":"publish","type":"post","link":"https:\/\/crosstalent.com\/fr\/actualites\/un-expert-un-avis-dominique-mircher\/","title":{"rendered":"Un expert, un avis – Dominique Mircher"},"content":{"rendered":"

L’expert<\/h2>\n

MK Associ\u00e9s accompagnent les entreprises dans toutes leurs probl\u00e9matiques d\u2019ordre social (conseil en relations individuelles et collectives de travail, organisation du temps de travail, r\u00e9mun\u00e9rations, fourniture de mod\u00e8les de documents utiles \u00e0 la gestion de votre personnel…)<\/p>\n

Int\u00e9ressement collectif\u00a0<\/strong>: un outil pour motiver et fid\u00e9liser vos salari\u00e9s<\/h2>\n

Suppression de forfait social pour les entreprises de moins de 250 salari\u00e9s, versement de la Prime
\nExceptionnelle de Pouvoir d\u2019Achat possible seulement en cas d\u2019existence d\u2019un accord d\u2019int\u00e9ressement
\ncollectif en 2020, possibilit\u00e9 de conclure un accord d\u2019int\u00e9ressement pour une seule ann\u00e9e, et
\nderni\u00e8rement, projet de loi visant \u00e0 mettre en place un dispositif d\u2019int\u00e9ressement par simple d\u00e9cision
\nunilat\u00e9rale pour les TPE\u2026<\/p>\n

Tout est fait pour inciter les petites et moyennes entreprises \u00e0 mettre un place un int\u00e9ressement
\ncollectif, rare dispositif de r\u00e9mun\u00e9ration exon\u00e9r\u00e9 de charges sociales (et, depuis 2019, de forfait social
\nde 20% pour les entreprises de moins de 250 salari\u00e9s) \u00e0 l\u2019exception de la CSG CRDS pay\u00e9e par le
\nsalari\u00e9.<\/p>\n

Vous souhaitez profiter de ce dispositif attrayant\u00a0?<\/p>\n

Voici tout ce que vous devez savoir avant de vous lancer :<\/p>\n

1. D\u00e9terminer le montant de la prime potentielle<\/h3>\n

Les plafonds de primes<\/h4>\n
    \n
  • ne doivent pas exc\u00e9der 20\u00a0% du total des salaires bruts vers\u00e9s \u00e0 l\u2019ensemble du personnel<\/li>\n
  • pour un salari\u00e9, plus de \u00be du PASS (prime maximum de 30\u00a0852 \u20ac en 2020)<\/li>\n<\/ul>\n

    La prime peut \u00eatre :<\/h4>\n
      \n
    • uniforme pour tous les salari\u00e9s,<\/li>\n
    • proportionnelle au salaire ou au temps de pr\u00e9sence<\/li>\n
    • combiner ces crit\u00e8res entre eux<\/li>\n<\/ul>\n

      La prime peut \u00eatre :<\/h4>\n
        \n
      • une masse qui sera \u00e0 r\u00e9partir entre les b\u00e9n\u00e9ficiaires (ex\u00a0: 10% du d\u00e9passement du CA N-1 \u00e0
        \nr\u00e9partir ou encore xxx\u20ac \u00e0 r\u00e9partir entre les salari\u00e9s)<\/li>\n
      • un montant fixe d\u2019une prime par salari\u00e9 (ex\u00a0: si le CA N-1 est d\u00e9pass\u00e9 de 1% => versement
        \nd\u2019une prime de 150\u20ac).<\/li>\n

        2. Trouver des challenges motivants :<\/h3>\n

        Ils peuvent \u00eatre d\u2019ordre \u00e9conomique (Progression par rapport \u00e0 N-1 ou atteinte \/ d\u00e9passement du budget, peuvent concerner le CA, ou tout autre crit\u00e8re \u00e9conomique\u2026) mais \u00e9galement bas\u00e9s sur un crit\u00e8re qualit\u00e9 ou encore tout autre (baisse du nombre d\u2019accidents du travail, du taux d\u2019absent\u00e9isme\u2026).<\/p>\n

        Attention \u00e0 ne pas pr\u00e9voir des objectifs trop faciles \u00e0 atteindre ! Le caract\u00e8re al\u00e9atoire de l\u2019int\u00e9ressement ferait d\u00e9faut ; l\u2019Administration pourrait estimer qu\u2019il s\u2019agit d\u2019un \u00e9l\u00e9ment de salaire d\u00e9guis\u00e9 alors qu\u2019il b\u00e9n\u00e9ficie d\u2019un r\u00e9gime social tr\u00e8s favorable.<\/p>\n

        Signer l’accord<\/h3>\n

        Les pouvoirs publics proposent un mod\u00e8le d\u2019accord :<\/p>\n

        Il inclut les clauses obligatoires.<\/p>\n

        Il est cependant fortement recommand\u00e9 de vous faire accompagner dans la mise en place d\u2019un accord d\u2019int\u00e9ressement compte tenu des cons\u00e9quences d\u2019une mauvaise r\u00e9daction (redressement Urssaf).<\/p>\n

        L’accord contient notamment le mode de calcul de l’int\u00e9ressement et les r\u00e8gles de r\u00e9partition entre les salari\u00e9s.<\/p>\n

        Il est habituellement conclu pour une dur\u00e9e minimale de 3 ans : en 2020, il peut \u00eatre conclu exceptionnellement pour une dur\u00e9e de 1 an.<\/p>\n

        Si l’exercice retenu est l’ann\u00e9e civile, vous avez jusqu’au 30 juin pour le conclure.<\/p>\n

        La signature de l\u2019accord est \u00e0 ce jour possible avec :<\/p>\n

          \n
        • Les d\u00e9l\u00e9gu\u00e9s syndicaux<\/li>\n
        • Des salari\u00e9s mandat\u00e9s par des organisations syndicales<\/li>\n
        • Le CSE (un doute subsiste encore sur la possibilit\u00e9 de signer avec un CSE de moins de 50 salari\u00e9s)<\/li>\n
        • Les 2\/3 des salari\u00e9s<\/li>\n<\/ul>\n

          Enfin, il doit \u00eatre d\u00e9pos\u00e9 dans un d\u00e9lai de 15 jours suivant la date limite autoris\u00e9e pour leur conclusion (15 juillet pour un accord portant sur l\u2019ann\u00e9e civile), par voie d\u00e9mat\u00e9rialis\u00e9e :<\/p>\n

          Enfin, n\u2019oubliez pas de faire vivre votre accord ! Communiquez largement sur les objectifs \u00e0 atteindre pour motiver vos collaborateurs, faites des points r\u00e9guliers avec eux pour qu\u2019ils se situent dans leurs avanc\u00e9es.<\/p>\n

          L\u2019int\u00e9ressement cr\u00e9e une incitation \u00e0 la performance et permet de r\u00e9compenser vos salari\u00e9s lorsque les b\u00e9n\u00e9fices de l\u2019entreprise sont au rendez-vous. Pourquoi vous en priver ?<\/p>\n","protected":false},"excerpt":{"rendered":"

          L’expert MK Associ\u00e9s accompagnent les entreprises dans toutes leurs probl\u00e9matiques d\u2019ordre social (conseil en relations individuelles et collectives de travail, organisation du temps de travail, r\u00e9mun\u00e9rations, fourniture de mod\u00e8les de documents utiles \u00e0 la gestion de votre personnel…) Int\u00e9ressement collectif\u00a0: un outil pour motiver et fid\u00e9liser vos salari\u00e9s Suppression de forfait social pour les entreprises […]<\/p>\n","protected":false},"author":10,"featured_media":12920,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[334],"tags":[],"class_list":["post-12913","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1-expert-1-avis"],"acf":[],"yoast_head":"\nUn expert, un avis - Dominique Mircher<\/title>\n<meta name=\"description\" content=\"Dominique Mircher - 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