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Voici ce que vous y gagnez concrètement :",[],{},{"nodeType":795,"data":950,"content":951},{},[952,967,982],{"nodeType":799,"data":953,"content":954},{},[955],{"nodeType":33,"data":956,"content":957},{},[958,962],{"nodeType":24,"value":959,"marks":960,"data":961},"un ",[],{},{"nodeType":24,"value":963,"marks":964,"data":966},"calcul rapide et automatisé",[965],{"type":592},{},{"nodeType":799,"data":968,"content":969},{},[970],{"nodeType":33,"data":971,"content":972},{},[973,977],{"nodeType":24,"value":974,"marks":975,"data":976},"une meilleure ",[],{},{"nodeType":24,"value":978,"marks":979,"data":981},"visualisation de votre rentabilité",[980],{"type":592},{},{"nodeType":799,"data":983,"content":984},{},[985],{"nodeType":33,"data":986,"content":987},{},[988],{"nodeType":24,"value":989,"marks":990,"data":991},"la possibilité de tester plusieurs scénarios (prix, charges, volume, etc.)",[],{},{"nodeType":33,"data":993,"content":994},{},[995],{"nodeType":24,"value":996,"marks":997,"data":998},"C’est un outil particulièrement utile si vous êtes :",[],{},{"nodeType":795,"data":1000,"content":1001},{},[1002,1024,1034],{"nodeType":799,"data":1003,"content":1004},{},[1005],{"nodeType":33,"data":1006,"content":1007},{},[1008,1012,1021],{"nodeType":24,"value":1009,"marks":1010,"data":1011},"en ",[],{},{"nodeType":385,"data":1013,"content":1015},{"uri":1014},"https://www.clementine.fr/juridique/creation-entreprise/",[1016],{"nodeType":24,"value":1017,"marks":1018,"data":1020},"création d’entreprise",[1019],{"type":393},{},{"nodeType":24,"value":396,"marks":1022,"data":1023},[],{},{"nodeType":799,"data":1025,"content":1026},{},[1027],{"nodeType":33,"data":1028,"content":1029},{},[1030],{"nodeType":24,"value":1031,"marks":1032,"data":1033},"en train de lancer une nouvelle offre",[],{},{"nodeType":799,"data":1035,"content":1036},{},[1037],{"nodeType":33,"data":1038,"content":1039},{},[1040],{"nodeType":24,"value":1041,"marks":1042,"data":1043},"ou en réflexion sur vos prix",[],{},{"nodeType":33,"data":1045,"content":1046},{},[1047,1051,1056],{"nodeType":24,"value":1048,"marks":1049,"data":1050},"Le vrai avantage : vous pouvez ",[],{},{"nodeType":24,"value":1052,"marks":1053,"data":1055},"simuler différentes hypothèses",[1054],{"type":592},{},{"nodeType":24,"value":1057,"marks":1058,"data":1059}," et voir immédiatement leur impact sur votre rentabilité.",[],{},{"nodeType":581,"data":1061,"content":1062},{},[1063],{"nodeType":24,"value":1064,"marks":1065,"data":1066},"Comment utiliser un simulateur de calcul de seuil de rentabilité ?",[],{},{"nodeType":33,"data":1068,"content":1069},{},[1070,1074,1078],{"nodeType":24,"value":1071,"marks":1072,"data":1073},"Notre ",[],{},{"nodeType":24,"value":941,"marks":1075,"data":1077},[1076],{"type":592},{},{"nodeType":24,"value":1079,"marks":1080,"data":1081},"est conçu pour s’adapter à votre niveau. Que vous maîtrisiez déjà les notions comptables ou non, vous pouvez obtenir un résultat fiable en quelques secondes. Concrètement, deux cas de figure se présentent.",[],{},{"nodeType":25,"data":1083,"content":1084},{},[1085],{"nodeType":24,"value":1086,"marks":1087,"data":1088},"Vous connaissez votre taux de marge sur coûts variables",[],{},{"nodeType":33,"data":1090,"content":1091},{},[1092],{"nodeType":24,"value":1093,"marks":1094,"data":1095},"Si vous avez déjà calculé votre taux de marge sur coûts variables, l’utilisation est très rapide. Il vous suffit de renseigner :",[],{},{"nodeType":795,"data":1097,"content":1098},{},[1099,1113],{"nodeType":799,"data":1100,"content":1101},{},[1102],{"nodeType":33,"data":1103,"content":1104},{},[1105,1109],{"nodeType":24,"value":1106,"marks":1107,"data":1108},"votre ",[],{},{"nodeType":24,"value":872,"marks":1110,"data":1112},[1111],{"type":592},{},{"nodeType":799,"data":1114,"content":1115},{},[1116],{"nodeType":33,"data":1117,"content":1118},{},[1119,1123],{"nodeType":24,"value":1120,"marks":1121,"data":1122},"vos ",[],{},{"nodeType":24,"value":810,"marks":1124,"data":1126},[1125],{"type":592},{},{"nodeType":33,"data":1128,"content":1129},{},[1130,1134,1138],{"nodeType":24,"value":1131,"marks":1132,"data":1133},"Le simulateur calcule alors automatiquement votre ",[],{},{"nodeType":24,"value":918,"marks":1135,"data":1137},[1136],{"type":592},{},{"nodeType":24,"value":1139,"marks":1140,"data":1141},". C’est la méthode la plus directe, idéale si vous suivez déjà vos indicateurs financiers.",[],{},{"nodeType":25,"data":1143,"content":1144},{},[1145],{"nodeType":24,"value":1146,"marks":1147,"data":1148},"Vous ne connaissez pas votre taux de marge",[],{},{"nodeType":33,"data":1150,"content":1151},{},[1152],{"nodeType":24,"value":1153,"marks":1154,"data":1155},"Pas de problème : le simulateur peut aussi le calculer pour vous. Dans ce cas, vous devez simplement indiquer :",[],{},{"nodeType":795,"data":1157,"content":1158},{},[1159,1172,1185],{"nodeType":799,"data":1160,"content":1161},{},[1162],{"nodeType":33,"data":1163,"content":1164},{},[1165,1168],{"nodeType":24,"value":1106,"marks":1166,"data":1167},[],{},{"nodeType":24,"value":766,"marks":1169,"data":1171},[1170],{"type":592},{},{"nodeType":799,"data":1173,"content":1174},{},[1175],{"nodeType":33,"data":1176,"content":1177},{},[1178,1181],{"nodeType":24,"value":1120,"marks":1179,"data":1180},[],{},{"nodeType":24,"value":828,"marks":1182,"data":1184},[1183],{"type":592},{},{"nodeType":799,"data":1186,"content":1187},{},[1188],{"nodeType":33,"data":1189,"content":1190},{},[1191,1194],{"nodeType":24,"value":1120,"marks":1192,"data":1193},[],{},{"nodeType":24,"value":810,"marks":1195,"data":1197},[1196],{"type":592},{},{"nodeType":33,"data":1199,"content":1200},{},[1201,1205,1209],{"nodeType":24,"value":1202,"marks":1203,"data":1204},"À partir de ces données, l’outil détermine votre ",[],{},{"nodeType":24,"value":872,"marks":1206,"data":1208},[1207],{"type":592},{},{"nodeType":24,"value":1210,"marks":1211,"data":1212},", puis calcule votre seuil de rentabilité. Cela permet d’obtenir un résultat précis, même sans connaissances comptables avancées.",[],{},{"nodeType":25,"data":1214,"content":1215},{},[1216],{"nodeType":24,"value":1217,"marks":1218,"data":1219},"Lancez le calcul et analysez le résultat",[],{},{"nodeType":33,"data":1221,"content":1222},{},[1223,1227,1232],{"nodeType":24,"value":1224,"marks":1225,"data":1226},"Une fois les informations renseignées, le ",[],{},{"nodeType":24,"value":1228,"marks":1229,"data":1231},"calculateur de seuil de rentabilité",[1230],{"type":592},{},{"nodeType":24,"value":1233,"marks":1234,"data":1235}," vous donne immédiatement le chiffre d’affaires à atteindre pour ne pas perdre d'argent.",[],{},{"nodeType":33,"data":1237,"content":1238},{},[1239],{"nodeType":24,"value":1240,"marks":1241,"data":1242},"Vous pouvez tester plusieurs hypothèses (hausse des prix, baisse des charges, évolution du chiffre d’affaires) et voir instantanément leur 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Imaginons une activité de freelance avec les données suivantes :",[],{},{"nodeType":795,"data":1437,"content":1438},{},[1439,1453,1467],{"nodeType":799,"data":1440,"content":1441},{},[1442],{"nodeType":33,"data":1443,"content":1444},{},[1445,1449],{"nodeType":24,"value":810,"marks":1446,"data":1448},[1447],{"type":592},{},{"nodeType":24,"value":1450,"marks":1451,"data":1452}," : 2 000 € par mois",[],{},{"nodeType":799,"data":1454,"content":1455},{},[1456],{"nodeType":33,"data":1457,"content":1458},{},[1459,1463],{"nodeType":24,"value":766,"marks":1460,"data":1462},[1461],{"type":592},{},{"nodeType":24,"value":1464,"marks":1465,"data":1466}," : 5 000 €",[],{},{"nodeType":799,"data":1468,"content":1469},{},[1470],{"nodeType":33,"data":1471,"content":1472},{},[1473,1477],{"nodeType":24,"value":828,"marks":1474,"data":1476},[1475],{"type":592},{},{"nodeType":24,"value":1478,"marks":1479,"data":1480}," : 1 500 €",[],{},{"nodeType":33,"data":1482,"content":1483},{},[1484],{"nodeType":24,"value":1485,"marks":1486,"data":1487},"Le simulateur commence par calculer le taux de marge :",[],{},{"nodeType":795,"data":1489,"content":1490},{},[1491,1506],{"nodeType":799,"data":1492,"content":1493},{},[1494],{"nodeType":33,"data":1495,"content":1496},{},[1497,1501],{"nodeType":24,"value":1498,"marks":1499,"data":1500},"Marge sur coûts variables = 5 000 € - 1 500 € = ",[],{},{"nodeType":24,"value":1502,"marks":1503,"data":1505},"3 500 €",[1504],{"type":592},{},{"nodeType":799,"data":1507,"content":1508},{},[1509],{"nodeType":33,"data":1510,"content":1511},{},[1512,1516],{"nodeType":24,"value":1513,"marks":1514,"data":1515},"Taux de marge = 3 500 € / 5 000 € = ",[],{},{"nodeType":24,"value":1517,"marks":1518,"data":1520},"70 %",[1519],{"type":592},{},{"nodeType":33,"data":1522,"content":1523},{},[1524],{"nodeType":24,"value":1525,"marks":1526,"data":1527},"Le simulateur applique ensuite la formule :",[],{},{"nodeType":33,"data":1529,"content":1530},{},[1531],{"nodeType":24,"value":861,"marks":1532,"data":1533},[],{},{"nodeType":33,"data":1535,"content":1536},{},[1537],{"nodeType":24,"value":1538,"marks":1539,"data":1540},"Ce qui donne :",[],{},{"nodeType":795,"data":1542,"content":1543},{},[1544],{"nodeType":799,"data":1545,"content":1546},{},[1547],{"nodeType":33,"data":1548,"content":1549},{},[1550,1554],{"nodeType":24,"value":1551,"marks":1552,"data":1553},"Seuil de rentabilité = 2 000 € / 0,7 = ",[],{},{"nodeType":24,"value":1555,"marks":1556,"data":1558},"2 857 €",[1557],{"type":592},{},{"nodeType":33,"data":1560,"content":1561},{},[1562,1566,1571],{"nodeType":24,"value":1563,"marks":1564,"data":1565},"Le freelance doit donc générer ",[],{},{"nodeType":24,"value":1567,"marks":1568,"data":1570},"au moins 2 857 € de chiffre d’affaires",[1569],{"type":592},{},{"nodeType":24,"value":1572,"marks":1573,"data":1574}," pour couvrir toutes ses charges.",[],{},{"nodeType":581,"data":1576,"content":1577},{},[1578],{"nodeType":24,"value":1579,"marks":1580,"data":1581},"FAQ",[],{},{"nodeType":25,"data":1583,"content":1584},{},[1585],{"nodeType":24,"value":1586,"marks":1587,"data":1588},"Quelle différence entre seuil de rentabilité et point mort ?",[],{},{"nodeType":33,"data":1590,"content":1591},{},[1592],{"nodeType":24,"value":1593,"marks":1594,"data":1595},"Le seuil de rentabilité correspond à un chiffre d’affaires, tandis que le point mort indique la date à laquelle ce seuil est atteint. ",[],{},{"nodeType":25,"data":1597,"content":1598},{},[1599],{"nodeType":24,"value":1600,"marks":1601,"data":1602},"Quand le seuil de rentabilité est-il atteint ?",[],{},{"nodeType":33,"data":1604,"content":1605},{},[1606],{"nodeType":24,"value":1607,"marks":1608,"data":1609},"Le seuil de rentabilité est atteint lorsque le chiffre d’affaires couvre exactement l’ensemble des charges (fixes et variables). ",[],{},{"nodeType":25,"data":1611,"content":1612},{},[1613],{"nodeType":24,"value":1614,"marks":1615,"data":1616},"Quelle est la formule du seuil de rentabilité ? ",[],{},{"nodeType":33,"data":1618,"content":1619},{},[1620],{"nodeType":24,"value":1621,"marks":1622,"data":1623},"Le seuil de rentabilité se calcule en divisant les charges fixes par le taux de marge sur coûts variables. ",[],{},{"metadata":1625,"sys":1628,"fields":1631},{"tags":1626,"concepts":1627},[],[],{"id":1629,"updatedAt":1630},"7FQbFtC6JRjBySyBIGE1p1","2026-01-09T08:01:00.434Z",{"slug":1632,"title":1633,"cover":1634,"category":1654,"publishedAt":1666,"content":1667},"simulateur-taux-de-marge","Simulateur du taux de marge : simple et gratuit",{"metadata":1635,"sys":1638,"fields":1645},{"tags":1636,"concepts":1637},[],[],{"space":1639,"id":1641,"type":484,"createdAt":1642,"updatedAt":1642,"environment":1643,"publishedVersion":324,"revision":366,"locale":349},{"sys":1640},{"type":332,"linkType":333,"id":334},"FkPJe5R5TZ56cTWS1MtGj","2026-01-08T14:08:56.479Z",{"sys":1644},{"id":341,"type":332,"linkType":342},{"title":1646,"description":1647,"file":1648},"Simulateur taux de marge","Cover article simulateur taux de marge",{"url":1649,"details":1650,"fileName":1653,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/FkPJe5R5TZ56cTWS1MtGj/77f2643fde2c7fed8c040b41e15fd10e/simulateur_taux_de_marge.webp",{"size":1651,"image":1652},119276,{"width":690,"height":691},"simulateur taux de marge.webp",{"metadata":1655,"sys":1658,"fields":1665},{"tags":1656,"concepts":1657},[],[],{"space":1659,"id":700,"type":336,"createdAt":701,"updatedAt":701,"environment":1661,"publishedVersion":565,"revision":366,"contentType":1663,"locale":349},{"sys":1660},{"type":332,"linkType":333,"id":334},{"sys":1662},{"id":341,"type":332,"linkType":342},{"sys":1664},{"type":332,"linkType":347,"id":706},{"title":708,"slug":709,"metaTitle":710,"metaDescription":711},"2026-01-09",{"nodeType":34,"data":1668,"content":1669},{},[1670,1685,1692,1699,1706,1735,1742,1820,1827,1851,1880,1894,1901,1908,1932,1939,1953,2003,2010,2017,2024,2031,2064,2071,2085,2092,2106,2113,2129,2136,2143,2171,2178,2194,2217,2224,2231,2260,2283,2298,2305,2311,2318,2325,2332],{"nodeType":33,"data":1671,"content":1672},{},[1673,1676,1681],{"nodeType":24,"value":720,"marks":1674,"data":1675},[],{},{"nodeType":24,"value":1677,"marks":1678,"data":1680},"simulateur du taux de marge",[1679],{"type":592},{},{"nodeType":24,"value":1682,"marks":1683,"data":1684}," est un outil simple et gratuit qui permet de comprendre rapidement la rentabilité de vos produits ou services. Vous vous demandez peut-être si vos prix couvrent vraiment vos coûts ou si vos marges sont suffisantes pour faire croître votre entreprise.",[],{},{"nodeType":33,"data":1686,"content":1687},{},[1688],{"nodeType":24,"value":1689,"marks":1690,"data":1691},"Grâce à ce simulateur, vous pourrez calculer vos marges, tester différents scénarios de prix et prendre des décisions plus éclairées. On vous explique tout dans ce guide pour maîtriser vos chiffres et piloter votre rentabilité avec précision.",[],{},{"nodeType":33,"data":1693,"content":1694},{},[1695],{"nodeType":24,"value":743,"marks":1696,"data":1698},[1697],{"type":455},{},{"nodeType":581,"data":1700,"content":1701},{},[1702],{"nodeType":24,"value":1703,"marks":1704,"data":1705},"Pourquoi utiliser un simulateur du taux de marge ?",[],{},{"nodeType":33,"data":1707,"content":1708},{},[1709,1713,1722,1726,1731],{"nodeType":24,"value":1710,"marks":1711,"data":1712},"Utiliser un simulateur du ",[],{},{"nodeType":385,"data":1714,"content":1716},{"uri":1715},"https://www.clementine.fr/blog/creation-et-financement/comment-calculer-le-taux-de-marge-/",[1717],{"nodeType":24,"value":1718,"marks":1719,"data":1721},"taux de marge",[1720],{"type":393},{},{"nodeType":24,"value":1723,"marks":1724,"data":1725}," permet de",[],{},{"nodeType":24,"value":1727,"marks":1728,"data":1730}," piloter plus finement la rentabilité d’une activité",[1729],{"type":592},{},{"nodeType":24,"value":1732,"marks":1733,"data":1734},", sans passer par des calculs complexes ou approximatifs. Cet outil s’adresse à toute entreprise qui souhaite prendre des décisions de prix plus réfléchies et mieux maîtriser ses résultats.",[],{},{"nodeType":33,"data":1736,"content":1737},{},[1738],{"nodeType":24,"value":1739,"marks":1740,"data":1741},"Concrètement, un simulateur du taux de marge vous aide à :",[],{},{"nodeType":795,"data":1743,"content":1744},{},[1745,1760,1775,1790,1805],{"nodeType":799,"data":1746,"content":1747},{},[1748],{"nodeType":33,"data":1749,"content":1750},{},[1751,1756],{"nodeType":24,"value":1752,"marks":1753,"data":1755},"Gagner du temps dans vos décisions tarifaires",[1754],{"type":592},{},{"nodeType":24,"value":1757,"marks":1758,"data":1759}," : en quelques données saisies, vous obtenez un résultat immédiat. Plus besoin de multiplier les calculs manuels ou de vérifier plusieurs fois vos chiffres.",[],{},{"nodeType":799,"data":1761,"content":1762},{},[1763],{"nodeType":33,"data":1764,"content":1765},{},[1766,1771],{"nodeType":24,"value":1767,"marks":1768,"data":1770},"Réduire les risques d’erreur ",[1769],{"type":592},{},{"nodeType":24,"value":1772,"marks":1773,"data":1774},": les calculs de marge peuvent vite devenir sources d’imprécisions, surtout lorsqu’on teste plusieurs hypothèses. Le simulateur fiabilise les résultats et sécurise vos choix.",[],{},{"nodeType":799,"data":1776,"content":1777},{},[1778],{"nodeType":33,"data":1779,"content":1780},{},[1781,1786],{"nodeType":24,"value":1782,"marks":1783,"data":1785},"Tester différents scénarios sans engagement",[1784],{"type":592},{},{"nodeType":24,"value":1787,"marks":1788,"data":1789}," : vous pouvez comparer plusieurs niveaux de prix, remises ou coûts pour voir rapidement l’impact sur votre rentabilité, avant d’appliquer un changement réel.",[],{},{"nodeType":799,"data":1791,"content":1792},{},[1793],{"nodeType":33,"data":1794,"content":1795},{},[1796,1801],{"nodeType":24,"value":1797,"marks":1798,"data":1800},"Mieux comprendre la performance de vos produits ou services",[1799],{"type":592},{},{"nodeType":24,"value":1802,"marks":1803,"data":1804}," : en visualisant clairement l’effet de chaque paramètre, le simulateur du taux de marge vous aide à identifier ce qui fonctionne, et ce qui mérite d’être ajusté.",[],{},{"nodeType":799,"data":1806,"content":1807},{},[1808],{"nodeType":33,"data":1809,"content":1810},{},[1811,1816],{"nodeType":24,"value":1812,"marks":1813,"data":1815},"Prendre des décisions plus sereines",[1814],{"type":592},{},{"nodeType":24,"value":1817,"marks":1818,"data":1819}," : avec des chiffres clairs et cohérents, vous avancez avec une vision plus structurée de votre activité, que ce soit pour lancer une offre, ajuster un tarif ou analyser un positionnement.",[],{},{"nodeType":581,"data":1821,"content":1822},{},[1823],{"nodeType":24,"value":1824,"marks":1825,"data":1826},"Comment calculer le taux de marge ?",[],{},{"nodeType":33,"data":1828,"content":1829},{},[1830,1834,1839,1843,1848],{"nodeType":24,"value":1831,"marks":1832,"data":1833},"Pour savoir si un produit ou un service est réellement rentable, il est indispensable de comprendre comment calculer le taux de marge. Cet indicateur permet de",[],{},{"nodeType":24,"value":1835,"marks":1836,"data":1838}," mesurer le gain réalisé par rapport au coût",[1837],{"type":592},{},{"nodeType":24,"value":1840,"marks":1841,"data":1842},", et donc d’",[],{},{"nodeType":24,"value":1844,"marks":1845,"data":1847},"évaluer la performance de votre activité",[1846],{"type":592},{},{"nodeType":24,"value":923,"marks":1849,"data":1850},[],{},{"nodeType":33,"data":1852,"content":1853},{},[1854,1858,1863,1867,1876],{"nodeType":24,"value":1855,"marks":1856,"data":1857},"Pour simplifier les calculs et rendre les notions applicables à toutes les entreprises, nous utiliserons le terme ",[],{},{"nodeType":24,"value":1859,"marks":1860,"data":1862},"marge d’exploitation",[1861],{"type":592},{},{"nodeType":24,"value":1864,"marks":1865,"data":1866},". Ce terme regroupe les différentes marges selon le type d’activité : la ",[],{},{"nodeType":385,"data":1868,"content":1870},{"uri":1869},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/marge-commerciale/",[1871],{"nodeType":24,"value":1872,"marks":1873,"data":1875},"marge commerciale",[1874],{"type":393},{},{"nodeType":24,"value":1877,"marks":1878,"data":1879}," pour les entreprises qui vendent des produits, la marge sur prestations pour les prestataires de services, et la marge de production pour les entreprises industrielles ou de production. La formule du taux de marge devient ainsi universelle :",[],{},{"nodeType":795,"data":1881,"content":1882},{},[1883],{"nodeType":799,"data":1884,"content":1885},{},[1886],{"nodeType":33,"data":1887,"content":1888},{},[1889],{"nodeType":24,"value":1890,"marks":1891,"data":1893},"Taux de marge = (marge d’exploitation HT / coût d’exploitation HT) × 100",[1892],{"type":592},{},{"nodeType":33,"data":1895,"content":1896},{},[1897],{"nodeType":24,"value":1898,"marks":1899,"data":1900},"Pour aller plus vite et limiter les erreurs, un simulateur du taux de marge peut automatiser ce calcul à partir de vos données. Vous obtenez ainsi un résultat fiable, exploitable immédiatement pour affiner vos décisions.",[],{},{"nodeType":581,"data":1902,"content":1903},{},[1904],{"nodeType":24,"value":1905,"marks":1906,"data":1907},"Comment calculer la marge d’exploitation ?",[],{},{"nodeType":33,"data":1909,"content":1910},{},[1911,1915,1919,1923,1928],{"nodeType":24,"value":1912,"marks":1913,"data":1914},"Comprendre comment calculer la ",[],{},{"nodeType":24,"value":1859,"marks":1916,"data":1918},[1917],{"type":592},{},{"nodeType":24,"value":1920,"marks":1921,"data":1922}," permet d’analyser ",[],{},{"nodeType":24,"value":1924,"marks":1925,"data":1927},"ce que rapporte réellement une activité",[1926],{"type":592},{},{"nodeType":24,"value":1929,"marks":1930,"data":1931},", quel que soit le modèle de l’entreprise. Cet indicateur offre une vision plus globale du gain généré, en tenant compte non seulement des coûts directement liés à l’activité, mais aussi des autres charges nécessaires à son fonctionnement.",[],{},{"nodeType":33,"data":1933,"content":1934},{},[1935],{"nodeType":24,"value":1936,"marks":1937,"data":1938},"Dans une approche simplifiée, la marge d’exploitation se calcule de la manière suivante :",[],{},{"nodeType":795,"data":1940,"content":1941},{},[1942],{"nodeType":799,"data":1943,"content":1944},{},[1945],{"nodeType":33,"data":1946,"content":1947},{},[1948],{"nodeType":24,"value":1949,"marks":1950,"data":1952},"Marge d’exploitation = chiffre d’affaires – coût d’exploitation – autres coûts",[1951],{"type":592},{},{"nodeType":33,"data":1954,"content":1955},{},[1956,1960,1965,1969,1974,1978,1983,1986,1991,1995,2000],{"nodeType":24,"value":1957,"marks":1958,"data":1959},"Le chiffre d’affaires correspond",[],{},{"nodeType":24,"value":1961,"marks":1962,"data":1964}," aux",[1963],{"type":592},{},{"nodeType":24,"value":1966,"marks":1967,"data":1968}," ",[],{},{"nodeType":24,"value":1970,"marks":1971,"data":1973},"ventes réalisées",[1972],{"type":592},{},{"nodeType":24,"value":1975,"marks":1976,"data":1977},", tandis que le coût d’exploitation regroupe ",[],{},{"nodeType":24,"value":1979,"marks":1980,"data":1982},"les",[1981],{"type":592},{},{"nodeType":24,"value":1966,"marks":1984,"data":1985},[],{},{"nodeType":24,"value":1987,"marks":1988,"data":1990},"dépenses directement liées à l’activité",[1989],{"type":592},{},{"nodeType":24,"value":1992,"marks":1993,"data":1994}," (achats, production, prestations). Les autres coûts incluent",[],{},{"nodeType":24,"value":1996,"marks":1997,"data":1999}," les charges indispensables au fonctionnement courant de l’entreprise",[1998],{"type":592},{},{"nodeType":24,"value":923,"marks":2001,"data":2002},[],{},{"nodeType":33,"data":2004,"content":2005},{},[2006],{"nodeType":24,"value":2007,"marks":2008,"data":2009},"Cette méthode permet d’obtenir une lecture plus réaliste de la performance économique, quel que soit le type d’activité exercée. Une fois la marge d’exploitation calculée, l’utilisation d’un simulateur du taux de marge facilite l’analyse de la rentabilité et la comparaison de différents scénarios.",[],{},{"nodeType":581,"data":2011,"content":2012},{},[2013],{"nodeType":24,"value":2014,"marks":2015,"data":2016},"Exemple d’un calcul du taux de marge",[],{},{"nodeType":33,"data":2018,"content":2019},{},[2020],{"nodeType":24,"value":2021,"marks":2022,"data":2023},"Pour bien comprendre le fonctionnement du taux de marge, rien ne vaut un exemple concret basé sur la marge d’exploitation. Cela permet de visualiser clairement comment les chiffres s’articulent, quel que soit le type d’activité, et d’éviter les confusions.",[],{},{"nodeType":33,"data":2025,"content":2026},{},[2027],{"nodeType":24,"value":2028,"marks":2029,"data":2030},"Imaginons une entreprise avec les données suivantes :",[],{},{"nodeType":795,"data":2032,"content":2033},{},[2034,2044,2054],{"nodeType":799,"data":2035,"content":2036},{},[2037],{"nodeType":33,"data":2038,"content":2039},{},[2040],{"nodeType":24,"value":2041,"marks":2042,"data":2043},"Chiffre d’affaires HT : 70 €",[],{},{"nodeType":799,"data":2045,"content":2046},{},[2047],{"nodeType":33,"data":2048,"content":2049},{},[2050],{"nodeType":24,"value":2051,"marks":2052,"data":2053},"Coût d’exploitation HT : 40 €",[],{},{"nodeType":799,"data":2055,"content":2056},{},[2057],{"nodeType":33,"data":2058,"content":2059},{},[2060],{"nodeType":24,"value":2061,"marks":2062,"data":2063},"Autres coûts : 0 €",[],{},{"nodeType":33,"data":2065,"content":2066},{},[2067],{"nodeType":24,"value":2068,"marks":2069,"data":2070},"La première étape consiste à calculer la marge d’exploitation :",[],{},{"nodeType":795,"data":2072,"content":2073},{},[2074],{"nodeType":799,"data":2075,"content":2076},{},[2077],{"nodeType":33,"data":2078,"content":2079},{},[2080],{"nodeType":24,"value":2081,"marks":2082,"data":2084},"Marge d’exploitation = 70 € - 40 € - 0 € = 30 €",[2083],{"type":592},{},{"nodeType":33,"data":2086,"content":2087},{},[2088],{"nodeType":24,"value":2089,"marks":2090,"data":2091},"On applique ensuite la formule du taux de marge :",[],{},{"nodeType":795,"data":2093,"content":2094},{},[2095],{"nodeType":799,"data":2096,"content":2097},{},[2098],{"nodeType":33,"data":2099,"content":2100},{},[2101],{"nodeType":24,"value":2102,"marks":2103,"data":2105},"Taux de marge = (30 / 40) × 100",[2104],{"type":592},{},{"nodeType":33,"data":2107,"content":2108},{},[2109],{"nodeType":24,"value":2110,"marks":2111,"data":2112},"Le taux de marge est donc de 75 %.",[],{},{"nodeType":33,"data":2114,"content":2115},{},[2116,2120,2125],{"nodeType":24,"value":2117,"marks":2118,"data":2119},"Un taux de marge de 75 % signifie que ",[],{},{"nodeType":24,"value":2121,"marks":2122,"data":2124},"la marge d’exploitation représente 75 % du coût d’exploitation",[2123],{"type":592},{},{"nodeType":24,"value":2126,"marks":2127,"data":2128},". Cet indicateur permet de comparer facilement la rentabilité de plusieurs produits, services ou activités, même lorsque leurs structures de coûts diffèrent.",[],{},{"nodeType":33,"data":2130,"content":2131},{},[2132],{"nodeType":24,"value":2133,"marks":2134,"data":2135},"Pour gagner du temps et tester d’autres hypothèses, comme une hausse des coûts ou un ajustement des prix, l’utilisation d’un simulateur du taux de marge permet d’obtenir ces résultats automatiquement et de mieux piloter les décisions tarifaires.",[],{},{"nodeType":581,"data":2137,"content":2138},{},[2139],{"nodeType":24,"value":2140,"marks":2141,"data":2142},"Taux de marge et taux de marque : quelles différences ?",[],{},{"nodeType":33,"data":2144,"content":2145},{},[2146,2149,2153,2157,2167],{"nodeType":24,"value":720,"marks":2147,"data":2148},[],{},{"nodeType":24,"value":1718,"marks":2150,"data":2152},[2151],{"type":592},{},{"nodeType":24,"value":2154,"marks":2155,"data":2156}," et le ",[],{},{"nodeType":385,"data":2158,"content":2160},{"uri":2159},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/taux-de-marque/",[2161],{"nodeType":24,"value":2162,"marks":2163,"data":2166},"taux de marque",[2164,2165],{"type":393},{"type":592},{},{"nodeType":24,"value":2168,"marks":2169,"data":2170}," sont souvent confondus, alors qu’ils ne répondent pas au même objectif. La différence tient principalement à la base de calcul utilisée. Bien la comprendre permet d’éviter des erreurs d’analyse et de mieux piloter sa politique de prix.",[],{},{"nodeType":25,"data":2172,"content":2173},{},[2174],{"nodeType":24,"value":2175,"marks":2176,"data":2177},"Le taux de marge",[],{},{"nodeType":33,"data":2179,"content":2180},{},[2181,2185,2190],{"nodeType":24,"value":2182,"marks":2183,"data":2184},"Le taux de marge mesure la rentabilité par rapport au ",[],{},{"nodeType":24,"value":2186,"marks":2187,"data":2189},"coût d’exploitation.",[2188],{"type":592},{},{"nodeType":24,"value":2191,"marks":2192,"data":2193}," Il indique ce que la marge représente en proportion de ce coût.",[],{},{"nodeType":795,"data":2195,"content":2196},{},[2197,2207],{"nodeType":799,"data":2198,"content":2199},{},[2200],{"nodeType":33,"data":2201,"content":2202},{},[2203],{"nodeType":24,"value":2204,"marks":2205,"data":2206},"Base de calcul : coût d’exploitation HT",[],{},{"nodeType":799,"data":2208,"content":2209},{},[2210],{"nodeType":33,"data":2211,"content":2212},{},[2213],{"nodeType":24,"value":2214,"marks":2215,"data":2216},"Objectif : analyser la performance et la rentabilité",[],{},{"nodeType":33,"data":2218,"content":2219},{},[2220],{"nodeType":24,"value":2221,"marks":2222,"data":2223},"Il est particulièrement utile pour comparer plusieurs produits, services ou activités et vérifier que les coûts engagés sont correctement couverts.",[],{},{"nodeType":25,"data":2225,"content":2226},{},[2227],{"nodeType":24,"value":2228,"marks":2229,"data":2230},"Le taux de marque",[],{},{"nodeType":33,"data":2232,"content":2233},{},[2234,2238,2243,2247,2256],{"nodeType":24,"value":2235,"marks":2236,"data":2237},"Le taux de marque, de son côté, s’appuie sur le ",[],{},{"nodeType":24,"value":2239,"marks":2240,"data":2242},"prix de vente ",[2241],{"type":592},{},{"nodeType":24,"value":2244,"marks":2245,"data":2246},"pour ",[],{},{"nodeType":385,"data":2248,"content":2250},{"uri":2249},"https://www.clementine.fr/blog/calculateurs/calculateur-taux-de-marque/",[2251],{"nodeType":24,"value":2252,"marks":2253,"data":2255},"son calcul",[2254],{"type":393},{},{"nodeType":24,"value":2257,"marks":2258,"data":2259},". Il indique la part de la marge dans le montant facturé au client.",[],{},{"nodeType":795,"data":2261,"content":2262},{},[2263,2273],{"nodeType":799,"data":2264,"content":2265},{},[2266],{"nodeType":33,"data":2267,"content":2268},{},[2269],{"nodeType":24,"value":2270,"marks":2271,"data":2272},"Base de calcul : prix de vente HT",[],{},{"nodeType":799,"data":2274,"content":2275},{},[2276],{"nodeType":33,"data":2277,"content":2278},{},[2279],{"nodeType":24,"value":2280,"marks":2281,"data":2282},"Objectif : construire ou ajuster un prix de vente",[],{},{"nodeType":33,"data":2284,"content":2285},{},[2286,2290,2295],{"nodeType":24,"value":2287,"marks":2288,"data":2289},"Cet indicateur est particulièrement utile lorsqu’une entreprise souhaite",[],{},{"nodeType":24,"value":2291,"marks":2292,"data":2294}," définir un tarif à partir d’un niveau de marge d’exploitation ciblé",[2293],{"type":592},{},{"nodeType":24,"value":923,"marks":2296,"data":2297},[],{},{"nodeType":33,"data":2299,"content":2300},{},[2301],{"nodeType":24,"value":2302,"marks":2303,"data":2304},"Même si les deux taux reposent sur la marge d’exploitation, ils n’offrent pas la même lecture. Le taux de marge sert à analyser une rentabilité déjà existante, tandis que le taux de marque aide à fixer un prix en cohérence avec les objectifs financiers et la stratégie de l’entreprise.",[],{},{"nodeType":581,"data":2306,"content":2307},{},[2308],{"nodeType":24,"value":1579,"marks":2309,"data":2310},[],{},{"nodeType":25,"data":2312,"content":2313},{},[2314],{"nodeType":24,"value":2315,"marks":2316,"data":2317},"À quoi sert le taux de marge ?",[],{},{"nodeType":33,"data":2319,"content":2320},{},[2321],{"nodeType":24,"value":2322,"marks":2323,"data":2324},"Le taux de marge sert à mesurer la rentabilité d’un produit ou d’un service par rapport à son coût d’achat.",[],{},{"nodeType":25,"data":2326,"content":2327},{},[2328],{"nodeType":24,"value":2329,"marks":2330,"data":2331},"Quel est le bon taux de marge ?",[],{},{"nodeType":33,"data":2333,"content":2334},{},[2335],{"nodeType":24,"value":2336,"marks":2337,"data":2338},"Le bon taux de marge dépend de votre secteur et de vos coûts, mais il doit toujours couvrir vos charges et permettre un bénéfice suffisant.",[],{},{"metadata":2340,"sys":2343,"fields":2346},{"tags":2341,"concepts":2342},[],[],{"id":2344,"updatedAt":2345},"YjSuoBAAACIASEaN","2026-03-04T10:25:13.478Z",{"slug":2347,"title":2348,"cover":2349,"category":2370,"publishedAt":2382,"content":2383},"tva-prix-ht-ttc","Calcul TVA : HT ⇄ TTC (20%, 10%, 5.5%, 2.1%)",{"metadata":2350,"sys":2353,"fields":2361},{"tags":2351,"concepts":2352},[],[],{"space":2354,"id":2356,"type":484,"createdAt":2357,"updatedAt":2358,"environment":2359,"publishedVersion":194,"revision":681,"locale":349},{"sys":2355},{"type":332,"linkType":333,"id":334},"5T7VF2EjaFCmiLvpz7lSPC","2022-09-20T09:53:32.144Z","2024-11-05T10:23:50.030Z",{"sys":2360},{"id":341,"type":332,"linkType":342},{"title":2362,"description":2363,"file":2364},"Calculateur TVA","Cover article Calculateur TVA",{"url":2365,"details":2366,"fileName":2369,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/5T7VF2EjaFCmiLvpz7lSPC/88a2e6fb55f07d32fd0fee70e1173edf/Calculateur_TVA.webp",{"size":2367,"image":2368},75436,{"width":690,"height":691},"Calculateur TVA.webp",{"metadata":2371,"sys":2374,"fields":2381},{"tags":2372,"concepts":2373},[],[],{"space":2375,"id":700,"type":336,"createdAt":701,"updatedAt":701,"environment":2377,"publishedVersion":565,"revision":366,"contentType":2379,"locale":349},{"sys":2376},{"type":332,"linkType":333,"id":334},{"sys":2378},{"id":341,"type":332,"linkType":342},{"sys":2380},{"type":332,"linkType":347,"id":706},{"title":708,"slug":709,"metaTitle":710,"metaDescription":711},"2025-11-21",{"nodeType":34,"data":2384,"content":2385},{},[2386,2402,2409,2416,2431,2465,2472,2492,2587,2616,2623,2656,2663,2679,2695,2702,2765,2777,2784,2799,2815,2821,2880,2891,2915,2922,2929,2936,2954,2965,2972,2989,3000,3007,3014,3022,3037,3064,3071,3089,3096,3108,3152,3159,3177,3184,3191,3239,3246,3261,3267,3274,3281,3288,3295,3302],{"nodeType":33,"data":2387,"content":2388},{},[2389,2393,2398],{"nodeType":24,"value":2390,"marks":2391,"data":2392},"Utilisez notre ",[],{},{"nodeType":24,"value":2394,"marks":2395,"data":2397},"calculateur TVA",[2396],{"type":592},{},{"nodeType":24,"value":2399,"marks":2400,"data":2401}," ci-dessous pour calculer la TVA à partir du prix TTC ou HT, en toute simplicité.",[],{},{"nodeType":33,"data":2403,"content":2404},{},[2405],{"nodeType":24,"value":743,"marks":2406,"data":2408},[2407],{"type":455},{},{"nodeType":581,"data":2410,"content":2411},{},[2412],{"nodeType":24,"value":2413,"marks":2414,"data":2415},"Fonctionnement de notre calculateur TVA",[],{},{"nodeType":33,"data":2417,"content":2418},{},[2419,2423,2427],{"nodeType":24,"value":2420,"marks":2421,"data":2422},"L’utilisation de notre ",[],{},{"nodeType":24,"value":2394,"marks":2424,"data":2426},[2425],{"type":592},{},{"nodeType":24,"value":2428,"marks":2429,"data":2430}," est simple et intuitif. Il vous suffit de mentionner le prix de vente HT ou TTC de votre produit/service et le taux de TVA appliqué à votre secteur d’activité. Ainsi, vous obtiendrez les résultats suivants :",[],{},{"nodeType":2432,"data":2433,"content":2434},"ordered-list",{},[2435,2445,2455],{"nodeType":799,"data":2436,"content":2437},{},[2438],{"nodeType":33,"data":2439,"content":2440},{},[2441],{"nodeType":24,"value":2442,"marks":2443,"data":2444},"Le montant de TVA facturé à vos clients",[],{},{"nodeType":799,"data":2446,"content":2447},{},[2448],{"nodeType":33,"data":2449,"content":2450},{},[2451],{"nodeType":24,"value":2452,"marks":2453,"data":2454},"Le prix HT de votre produit et/ou service en calculant à partir du prix TTC",[],{},{"nodeType":799,"data":2456,"content":2457},{},[2458],{"nodeType":33,"data":2459,"content":2460},{},[2461],{"nodeType":24,"value":2462,"marks":2463,"data":2464},"Le prix TTC de votre produit et/ou service en calculant à partir du prix HT",[],{},{"nodeType":581,"data":2466,"content":2467},{},[2468],{"nodeType":24,"value":2469,"marks":2470,"data":2471},"Les taux de TVA en 2026",[],{},{"nodeType":33,"data":2473,"content":2474},{},[2475,2479,2488],{"nodeType":24,"value":2476,"marks":2477,"data":2478},"Les ",[],{},{"nodeType":385,"data":2480,"content":2482},{"uri":2481},"https://www.clementine.fr/blog/taxes-et-impots/quels-sont-les-differents-taux-de-tva/",[2483],{"nodeType":24,"value":2484,"marks":2485,"data":2487},"taux de TVA",[2486],{"type":393},{},{"nodeType":24,"value":2489,"marks":2490,"data":2491}," actuels en France Métropolitaine sont les suivants :",[],{},{"nodeType":795,"data":2493,"content":2494},{},[2495,2518,2541,2564],{"nodeType":799,"data":2496,"content":2497},{},[2498],{"nodeType":33,"data":2499,"content":2500},{},[2501,2506,2509,2514],{"nodeType":24,"value":2502,"marks":2503,"data":2505},"Taux normal :",[2504],{"type":592},{},{"nodeType":24,"value":1966,"marks":2507,"data":2508},[],{},{"nodeType":24,"value":2510,"marks":2511,"data":2513},"20%",[2512],{"type":592},{},{"nodeType":24,"value":2515,"marks":2516,"data":2517},", pour la majorité des biens et des prestations de services.",[],{},{"nodeType":799,"data":2519,"content":2520},{},[2521],{"nodeType":33,"data":2522,"content":2523},{},[2524,2529,2532,2537],{"nodeType":24,"value":2525,"marks":2526,"data":2528},"Taux intermédiaire :",[2527],{"type":592},{},{"nodeType":24,"value":1966,"marks":2530,"data":2531},[],{},{"nodeType":24,"value":2533,"marks":2534,"data":2536},"10%",[2535],{"type":592},{},{"nodeType":24,"value":2538,"marks":2539,"data":2540},", pour le secteur de la restauration, les produits alimentaires préparés et les transports entre autres.",[],{},{"nodeType":799,"data":2542,"content":2543},{},[2544],{"nodeType":33,"data":2545,"content":2546},{},[2547,2552,2555,2560],{"nodeType":24,"value":2548,"marks":2549,"data":2551},"Taux réduit :",[2550],{"type":592},{},{"nodeType":24,"value":1966,"marks":2553,"data":2554},[],{},{"nodeType":24,"value":2556,"marks":2557,"data":2559},"5,5 %",[2558],{"type":592},{},{"nodeType":24,"value":2561,"marks":2562,"data":2563},", pour les produits alimentaires non préparés, les boissons sans alcool ou encore la cantine scolaire.",[],{},{"nodeType":799,"data":2565,"content":2566},{},[2567],{"nodeType":33,"data":2568,"content":2569},{},[2570,2575,2578,2583],{"nodeType":24,"value":2571,"marks":2572,"data":2574},"Taux particulier :",[2573],{"type":592},{},{"nodeType":24,"value":1966,"marks":2576,"data":2577},[],{},{"nodeType":24,"value":2579,"marks":2580,"data":2582},"2.1%",[2581],{"type":592},{},{"nodeType":24,"value":2584,"marks":2585,"data":2586},", pour certains médicaments et produits sanguins.",[],{},{"nodeType":33,"data":2588,"content":2589},{},[2590,2594,2599,2603,2612],{"nodeType":24,"value":900,"marks":2591,"data":2593},[2592],{"type":592},{},{"nodeType":24,"value":904,"marks":2595,"data":2598},[2596,2597],{"type":393},{"type":592},{},{"nodeType":24,"value":2600,"marks":2601,"data":2602}," : une entreprise collecte la TVA pour l'État français via ses factures et la reverse à l'administration fiscale. En parallèle, la TVA sur les dépenses représente un montant déductible, remboursé par l'État : c'est le ",[],{},{"nodeType":385,"data":2604,"content":2606},{"uri":2605},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/credit-de-tva/",[2607],{"nodeType":24,"value":2608,"marks":2609,"data":2611},"crédit de TVA",[2610],{"type":393},{},{"nodeType":24,"value":2613,"marks":2614,"data":2615},". ",[],{},{"nodeType":581,"data":2617,"content":2618},{},[2619],{"nodeType":24,"value":2620,"marks":2621,"data":2622},"Comment calculer la TVA ?",[],{},{"nodeType":33,"data":2624,"content":2625},{},[2626,2630,2635,2639,2644,2648,2653],{"nodeType":24,"value":2627,"marks":2628,"data":2629},"Découvrez les différentes méthodes et formules pour ",[],{},{"nodeType":24,"value":2631,"marks":2632,"data":2634},"calculer la TVA",[2633],{"type":592},{},{"nodeType":24,"value":2636,"marks":2637,"data":2638},", en partant du ",[],{},{"nodeType":24,"value":2640,"marks":2641,"data":2643},"montant TTC",[2642],{"type":592},{},{"nodeType":24,"value":2645,"marks":2646,"data":2647}," ou du ",[],{},{"nodeType":24,"value":2649,"marks":2650,"data":2652},"montant HT",[2651],{"type":592},{},{"nodeType":24,"value":923,"marks":2654,"data":2655},[],{},{"nodeType":25,"data":2657,"content":2658},{},[2659],{"nodeType":24,"value":2660,"marks":2661,"data":2662},"Comment calculer la TVA à partir du montant TTC ?",[],{},{"nodeType":33,"data":2664,"content":2665},{},[2666,2670,2675],{"nodeType":24,"value":2667,"marks":2668,"data":2669},"Pour calculer la ",[],{},{"nodeType":24,"value":2671,"marks":2672,"data":2674},"TVA à partir du montant TTC",[2673],{"type":592},{},{"nodeType":24,"value":2676,"marks":2677,"data":2678}," (Toutes Taxes Comprises) il vous suffit d’utiliser la formule suivante : ",[],{},{"nodeType":33,"data":2680,"content":2681},{},[2682,2687,2690],{"nodeType":24,"value":2683,"marks":2684,"data":2686},"TVA à partir du montant TTC =",[2685],{"type":592},{},{"nodeType":24,"value":1966,"marks":2688,"data":2689},[],{},{"nodeType":24,"value":2691,"marks":2692,"data":2694},"(Montant TTC / (Taux de TVA + 100)) x Taux de TVA",[2693],{"type":592},{},{"nodeType":33,"data":2696,"content":2697},{},[2698],{"nodeType":24,"value":2699,"marks":2700,"data":2701},"Voici les formules à appliquer en fonction des différents taux : ",[],{},{"nodeType":795,"data":2703,"content":2704},{},[2705,2720,2735,2750],{"nodeType":799,"data":2706,"content":2707},{},[2708],{"nodeType":33,"data":2709,"content":2710},{},[2711,2716],{"nodeType":24,"value":2712,"marks":2713,"data":2715},"Taux normal (20%) =",[2714],{"type":592},{},{"nodeType":24,"value":2717,"marks":2718,"data":2719}," (Montant TTC / 120) x 20",[],{},{"nodeType":799,"data":2721,"content":2722},{},[2723],{"nodeType":33,"data":2724,"content":2725},{},[2726,2731],{"nodeType":24,"value":2727,"marks":2728,"data":2730},"Taux intermédiaire (10%) =",[2729],{"type":592},{},{"nodeType":24,"value":2732,"marks":2733,"data":2734}," (Montant TTC / 110) x 10",[],{},{"nodeType":799,"data":2736,"content":2737},{},[2738],{"nodeType":33,"data":2739,"content":2740},{},[2741,2746],{"nodeType":24,"value":2742,"marks":2743,"data":2745},"Taux réduit (5,5%) =",[2744],{"type":592},{},{"nodeType":24,"value":2747,"marks":2748,"data":2749}," (Montant TTC / 105.5) x 5.5",[],{},{"nodeType":799,"data":2751,"content":2752},{},[2753],{"nodeType":33,"data":2754,"content":2755},{},[2756,2761],{"nodeType":24,"value":2757,"marks":2758,"data":2760},"Taux particulier (2,1%) =",[2759],{"type":592},{},{"nodeType":24,"value":2762,"marks":2763,"data":2764}," (Montant TTC / 102.1) x 2.1",[],{},{"nodeType":33,"data":2766,"content":2767},{},[2768,2773],{"nodeType":24,"value":2769,"marks":2770,"data":2772},"Exemple",[2771],{"type":592},{},{"nodeType":24,"value":2774,"marks":2775,"data":2776}," : Pour un produit à 240 € TTC avec une TVA à 20 %, le calcul donne (240 / 120) × 20 = 40 €. La TVA incluse est donc de 40 €. ",[],{},{"nodeType":25,"data":2778,"content":2779},{},[2780],{"nodeType":24,"value":2781,"marks":2782,"data":2783},"Comment calculer la TVA à partir du montant HT ?",[],{},{"nodeType":33,"data":2785,"content":2786},{},[2787,2790,2795],{"nodeType":24,"value":2667,"marks":2788,"data":2789},[],{},{"nodeType":24,"value":2791,"marks":2792,"data":2794},"TVA à partir du montant HT",[2793],{"type":592},{},{"nodeType":24,"value":2796,"marks":2797,"data":2798}," (Hors Taxes), la formule est encore plus simple : ",[],{},{"nodeType":33,"data":2800,"content":2801},{},[2802,2807,2810],{"nodeType":24,"value":2803,"marks":2804,"data":2806},"TVA à partir du montant HT =",[2805],{"type":592},{},{"nodeType":24,"value":1966,"marks":2808,"data":2809},[],{},{"nodeType":24,"value":2811,"marks":2812,"data":2814},"Montant HT x Taux de TVA",[2813],{"type":592},{},{"nodeType":33,"data":2816,"content":2817},{},[2818],{"nodeType":24,"value":2699,"marks":2819,"data":2820},[],{},{"nodeType":795,"data":2822,"content":2823},{},[2824,2838,2852,2866],{"nodeType":799,"data":2825,"content":2826},{},[2827],{"nodeType":33,"data":2828,"content":2829},{},[2830,2834],{"nodeType":24,"value":2712,"marks":2831,"data":2833},[2832],{"type":592},{},{"nodeType":24,"value":2835,"marks":2836,"data":2837}," Montant HT x 0,2",[],{},{"nodeType":799,"data":2839,"content":2840},{},[2841],{"nodeType":33,"data":2842,"content":2843},{},[2844,2848],{"nodeType":24,"value":2727,"marks":2845,"data":2847},[2846],{"type":592},{},{"nodeType":24,"value":2849,"marks":2850,"data":2851}," Montant HT x 0,1",[],{},{"nodeType":799,"data":2853,"content":2854},{},[2855],{"nodeType":33,"data":2856,"content":2857},{},[2858,2862],{"nodeType":24,"value":2742,"marks":2859,"data":2861},[2860],{"type":592},{},{"nodeType":24,"value":2863,"marks":2864,"data":2865}," Montant HT x 0,055",[],{},{"nodeType":799,"data":2867,"content":2868},{},[2869],{"nodeType":33,"data":2870,"content":2871},{},[2872,2876],{"nodeType":24,"value":2757,"marks":2873,"data":2875},[2874],{"type":592},{},{"nodeType":24,"value":2877,"marks":2878,"data":2879}," Montant HT x 0,021",[],{},{"nodeType":33,"data":2881,"content":2882},{},[2883,2887],{"nodeType":24,"value":2769,"marks":2884,"data":2886},[2885],{"type":592},{},{"nodeType":24,"value":2888,"marks":2889,"data":2890}," : Un produit à 1 000 € HT avec une TVA à 20 % donne 1 000 × 0,2 = 200 €. Le montant de la TVA est de 200 €, et le prix TTC s'élève à 1 200 €. ",[],{},{"nodeType":474,"data":2892,"content":2914},{"target":2893},{"metadata":2894,"sys":2897,"fields":2905},{"tags":2895,"concepts":2896},[],[],{"space":2898,"id":2900,"type":484,"createdAt":2901,"updatedAt":2901,"environment":2902,"publishedVersion":2904,"revision":366,"locale":349},{"sys":2899},{"type":332,"linkType":333,"id":334},"DVXNtU3GkGbKa8qmaXWvb","2024-12-13T16:07:32.510Z",{"sys":2903},{"id":341,"type":332,"linkType":342},9,{"title":2906,"description":2907,"file":2908},"Visuel calcul tva","Image expliquant comment calculer la TVA à partir du montant TTC ou du montant HT.",{"url":2909,"details":2910,"fileName":2913,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/DVXNtU3GkGbKa8qmaXWvb/3b3d9f6ad90e50ebecbb263961937237/Visuel-calcul-tva.webp",{"size":2911,"image":2912},97832,{"width":690,"height":691},"Visuel-calcul-tva.webp",[],{"nodeType":581,"data":2916,"content":2917},{},[2918],{"nodeType":24,"value":2919,"marks":2920,"data":2921},"TVA collectée et TVA déductible : comment ça marche ?",[],{},{"nodeType":33,"data":2923,"content":2924},{},[2925],{"nodeType":24,"value":2926,"marks":2927,"data":2928},"Pour gérer efficacement votre TVA, il est important de comprendre la différence entre ces deux notions.",[],{},{"nodeType":25,"data":2930,"content":2931},{},[2932],{"nodeType":24,"value":2933,"marks":2934,"data":2935},"TVA collectée",[],{},{"nodeType":33,"data":2937,"content":2938},{},[2939,2943,2950],{"nodeType":24,"value":2940,"marks":2941,"data":2942},"La ",[],{},{"nodeType":385,"data":2944,"content":2946},{"uri":2945},"https://www.clementine.fr/blog/taxes-et-impots/tva-collectee-guide/",[2947],{"nodeType":24,"value":2933,"marks":2948,"data":2949},[],{},{"nodeType":24,"value":2951,"marks":2952,"data":2953}," est la taxe que vous percevez de vos clients lors de chaque vente. Vous l'appliquez sur votre prix de vente, puis vous devrez la reverser à l'administration fiscale.",[],{},{"nodeType":33,"data":2955,"content":2956},{},[2957,2961],{"nodeType":24,"value":2769,"marks":2958,"data":2960},[2959],{"type":592},{},{"nodeType":24,"value":2962,"marks":2963,"data":2964}," : Pour un produit vendu 100 € HT avec une TVA à 20 %, votre client paie 120 € TTC. Vous collectez donc 20 € de TVA.",[],{},{"nodeType":25,"data":2966,"content":2967},{},[2968],{"nodeType":24,"value":2969,"marks":2970,"data":2971},"TVA déductible",[],{},{"nodeType":33,"data":2973,"content":2974},{},[2975,2978,2985],{"nodeType":24,"value":2940,"marks":2976,"data":2977},[],{},{"nodeType":385,"data":2979,"content":2981},{"uri":2980},"https://www.clementine.fr/blog/taxes-et-impots/tva-deductible-guide/",[2982],{"nodeType":24,"value":2969,"marks":2983,"data":2984},[],{},{"nodeType":24,"value":2986,"marks":2987,"data":2988}," est la taxe que vous avez payée sur vos propres achats professionnels : fournitures, équipements, services de sous-traitance... Vous pouvez la déduire de la TVA collectée, ce qui réduit le montant à reverser à l'État.",[],{},{"nodeType":33,"data":2990,"content":2991},{},[2992,2996],{"nodeType":24,"value":2769,"marks":2993,"data":2995},[2994],{"type":592},{},{"nodeType":24,"value":2997,"marks":2998,"data":2999}," : Si vous achetez des fournitures pour 50 € HT avec 10 € de TVA, ces 10 € sont déductibles.",[],{},{"nodeType":25,"data":3001,"content":3002},{},[3003],{"nodeType":24,"value":3004,"marks":3005,"data":3006},"Calcul de la TVA à reverser",[],{},{"nodeType":33,"data":3008,"content":3009},{},[3010],{"nodeType":24,"value":3011,"marks":3012,"data":3013},"Le montant de TVA que l'entreprise doit reverser à l'administration fiscale se calcule en soustrayant la TVA déductible de la TVA collectée. La formule est la suivante :",[],{},{"nodeType":33,"data":3015,"content":3016},{},[3017],{"nodeType":24,"value":3018,"marks":3019,"data":3021},"TVA à reverser = TVA collectée − TVA déductible",[3020],{"type":592},{},{"nodeType":33,"data":3023,"content":3024},{},[3025,3029,3034],{"nodeType":24,"value":3026,"marks":3027,"data":3028},"En reprenant nos exemples : 20 € (collectée) − 10 € (déductible) = ",[],{},{"nodeType":24,"value":3030,"marks":3031,"data":3033},"10 € à reverser",[3032],{"type":592},{},{"nodeType":24,"value":923,"marks":3035,"data":3036},[],{},{"nodeType":33,"data":3038,"content":3039},{},[3040,3044,3049,3053,3061],{"nodeType":24,"value":900,"marks":3041,"data":3043},[3042],{"type":592},{},{"nodeType":24,"value":904,"marks":3045,"data":3048},[3046,3047],{"type":393},{"type":592},{},{"nodeType":24,"value":3050,"marks":3051,"data":3052}," : vous pouvez récupérer la TVA payée à l'étranger lors d'achats ou de déplacements professionnels. Pour en savoir plus, consultez notre article sur la ",[],{},{"nodeType":385,"data":3054,"content":3056},{"uri":3055},"https://www.clementine.fr/blog/taxes-et-impots/recuperation-de-la-tva-etrangere/",[3057],{"nodeType":24,"value":3058,"marks":3059,"data":3060},"TVA étrangère",[],{},{"nodeType":24,"value":2613,"marks":3062,"data":3063},[],{},{"nodeType":581,"data":3065,"content":3066},{},[3067],{"nodeType":24,"value":3068,"marks":3069,"data":3070},"Comment fonctionne la TVA intracommunautaire ?",[],{},{"nodeType":33,"data":3072,"content":3073},{},[3074,3077,3085],{"nodeType":24,"value":2940,"marks":3075,"data":3076},[],{},{"nodeType":385,"data":3078,"content":3080},{"uri":3079},"https://www.clementine.fr/blog/taxes-et-impots/tva-intracommunautaire/",[3081],{"nodeType":24,"value":3082,"marks":3083,"data":3084},"TVA intracommunautaire",[],{},{"nodeType":24,"value":3086,"marks":3087,"data":3088}," régit les échanges entre entreprises de l'Union européenne. Son principe ? Éviter la double imposition et garantir que la TVA soit collectée dans le pays de consommation.",[],{},{"nodeType":33,"data":3090,"content":3091},{},[3092],{"nodeType":24,"value":3093,"marks":3094,"data":3095},"Concrètement, lorsque vous achetez auprès d'un fournisseur européen, la transaction est exonérée de TVA dans son pays. C'est vous qui devez autoliquider la taxe : vous déclarez simultanément la TVA collectée et déductible, ce qui rend l'opération neutre financièrement.",[],{},{"nodeType":33,"data":3097,"content":3098},{},[3099,3104],{"nodeType":24,"value":3100,"marks":3101,"data":3103},"Pour les non-assujettis",[3102],{"type":592},{},{"nodeType":24,"value":3105,"marks":3106,"data":3107}," (micro-entreprises, franchise en base), la règle varie selon le volume d'achats :",[],{},{"nodeType":795,"data":3109,"content":3110},{},[3111,3126],{"nodeType":799,"data":3112,"content":3113},{},[3114],{"nodeType":33,"data":3115,"content":3116},{},[3117,3122],{"nodeType":24,"value":3118,"marks":3119,"data":3121},"En dessous de 10 000 € HT/an ",[3120],{"type":592},{},{"nodeType":24,"value":3123,"marks":3124,"data":3125},": vous payez la TVA du pays du fournisseur, sans pouvoir la récupérer",[],{},{"nodeType":799,"data":3127,"content":3128},{},[3129],{"nodeType":33,"data":3130,"content":3131},{},[3132,3137,3141,3149],{"nodeType":24,"value":3133,"marks":3134,"data":3136},"Au-delà de ce seuil ",[3135],{"type":592},{},{"nodeType":24,"value":3138,"marks":3139,"data":3140},": vous devez demander un numéro de TVA intracommunautaire et appliquer l'",[],{},{"nodeType":385,"data":3142,"content":3144},{"uri":3143},"https://www.clementine.fr/blog/taxes-et-impots/autoliquidation-de-tva/",[3145],{"nodeType":24,"value":3146,"marks":3147,"data":3148},"autoliquidation",[],{},{"nodeType":24,"value":396,"marks":3150,"data":3151},[],{},{"nodeType":581,"data":3153,"content":3154},{},[3155],{"nodeType":24,"value":3156,"marks":3157,"data":3158},"Qui peut bénéficier de la franchise en base de TVA ?",[],{},{"nodeType":33,"data":3160,"content":3161},{},[3162,3165,3173],{"nodeType":24,"value":2940,"marks":3163,"data":3164},[],{},{"nodeType":385,"data":3166,"content":3168},{"uri":3167},"https://www.clementine.fr/blog/taxes-et-impots/la-franchise-en-base-de-tva/",[3169],{"nodeType":24,"value":3170,"marks":3171,"data":3172},"franchise en base de TVA",[],{},{"nodeType":24,"value":3174,"marks":3175,"data":3176}," allège la gestion des petites structures. Elle s'adresse aux micro-entrepreneurs, entreprises individuelles et sociétés (EURL, SARL, SASU, SAS…), quelle que soit leur forme juridique.",[],{},{"nodeType":33,"data":3178,"content":3179},{},[3180],{"nodeType":24,"value":3181,"marks":3182,"data":3183},"C'est donc votre chiffre d'affaires qui détermine votre éligibilité, et non votre statut.",[],{},{"nodeType":25,"data":3185,"content":3186},{},[3187],{"nodeType":24,"value":3188,"marks":3189,"data":3190},"Les seuils à respecter en 2026",[],{},{"nodeType":795,"data":3192,"content":3193},{},[3194,3209,3224],{"nodeType":799,"data":3195,"content":3196},{},[3197],{"nodeType":33,"data":3198,"content":3199},{},[3200,3205],{"nodeType":24,"value":3201,"marks":3202,"data":3204},"Activités commerciales et hébergement ",[3203],{"type":592},{},{"nodeType":24,"value":3206,"marks":3207,"data":3208},": 85 000 € par an (tolérance jusqu'à 93 500 €)",[],{},{"nodeType":799,"data":3210,"content":3211},{},[3212],{"nodeType":33,"data":3213,"content":3214},{},[3215,3220],{"nodeType":24,"value":3216,"marks":3217,"data":3219},"Prestations de services et activités libérales ",[3218],{"type":592},{},{"nodeType":24,"value":3221,"marks":3222,"data":3223},": 37 500 € par an (tolérance jusqu'à 41 250 €)",[],{},{"nodeType":799,"data":3225,"content":3226},{},[3227],{"nodeType":33,"data":3228,"content":3229},{},[3230,3235],{"nodeType":24,"value":3231,"marks":3232,"data":3234},"Professions spécifiques ",[3233],{"type":592},{},{"nodeType":24,"value":3236,"marks":3237,"data":3238},"(avocats, auteurs, artistes) : seuils de 35 000 € à 55 000 € selon l'activité",[],{},{"nodeType":33,"data":3240,"content":3241},{},[3242],{"nodeType":24,"value":3243,"marks":3244,"data":3245},"Tant que vous restez en dessous de ces montants, vous êtes exonéré de TVA.",[],{},{"nodeType":33,"data":3247,"content":3248},{},[3249,3252,3257],{"nodeType":24,"value":900,"marks":3250,"data":3251},[],{},{"nodeType":24,"value":904,"marks":3253,"data":3256},[3254,3255],{"type":393},{"type":592},{},{"nodeType":24,"value":3258,"marks":3259,"data":3260}," : si le chiffre d’affaires franchit le seuil majoré, la franchise prend fin immédiatement, et l’entreprise devient redevable de la TVA à compter du jour du dépassement.",[],{},{"nodeType":581,"data":3262,"content":3263},{},[3264],{"nodeType":24,"value":1579,"marks":3265,"data":3266},[],{},{"nodeType":25,"data":3268,"content":3269},{},[3270],{"nodeType":24,"value":3271,"marks":3272,"data":3273},"Comment calculer la TVA à 20% ?",[],{},{"nodeType":33,"data":3275,"content":3276},{},[3277],{"nodeType":24,"value":3278,"marks":3279,"data":3280},"Pour calculer la TVA à 20% à partir d’un prix TTC, il suffit d’utiliser la formule suivante : (Montant TTC / 120) x 20. Pour calculer la TVA à 20% à partir d’un prix HT, il faut utiliser la formule suivante : Montant HT x 0,2.",[],{},{"nodeType":25,"data":3282,"content":3283},{},[3284],{"nodeType":24,"value":3285,"marks":3286,"data":3287},"Comment convertir un prix HT en TTC ?",[],{},{"nodeType":33,"data":3289,"content":3290},{},[3291],{"nodeType":24,"value":3292,"marks":3293,"data":3294},"Multipliez votre montant HT par le coefficient correspondant : 1,2 pour une TVA à 20 %, 1,1 pour 10 %, 1,055 pour 5,5 % ou 1,021 pour 2,1 %.",[],{},{"nodeType":25,"data":3296,"content":3297},{},[3298],{"nodeType":24,"value":3299,"marks":3300,"data":3301},"Quelle est la formule pour calculer la TVA inversée ?",[],{},{"nodeType":33,"data":3303,"content":3304},{},[3305,3309,3314],{"nodeType":24,"value":3306,"marks":3307,"data":3308},"Le calcul de la TVA inversée se fait grâce à la formule suivante : ",[],{},{"nodeType":24,"value":3310,"marks":3311,"data":3313},"Montant TTC ÷ (1 + (taux de TVA ÷ 100)). ",[3312],{"type":592},{},{"nodeType":24,"value":3315,"marks":3316,"data":3317},"Elle permet d’obtenir le montant HT à partir d’un prix TTC, en isolant la part de TVA incluse.",[],{},{"metadata":3319,"sys":3322,"fields":3325},{"tags":3320,"concepts":3321},[],[],{"id":3323,"updatedAt":3324},"7Dvgqt7LAGCb3xWxhEo8gu","2026-04-21T13:55:08.217Z",{"slug":3326,"title":3327,"cover":3328,"category":3349,"publishedAt":3361,"content":3362},"simulateur-frais-kilometrique","Simulateur de frais kilométriques : simple et gratuit (2026)",{"metadata":3329,"sys":3332,"fields":3340},{"tags":3330,"concepts":3331},[],[],{"space":3333,"id":3335,"type":484,"createdAt":3336,"updatedAt":3337,"environment":3338,"publishedVersion":194,"revision":681,"locale":349},{"sys":3334},{"type":332,"linkType":333,"id":334},"l4NKgRkaVr6pyvZ7kPrVN","2025-05-27T12:27:01.919Z","2025-05-27T12:27:05.161Z",{"sys":3339},{"id":341,"type":332,"linkType":342},{"title":3341,"description":3342,"file":3343},"Simulateur frais kilométrique","Cover article Simulateur frais kilométrique",{"url":3344,"details":3345,"fileName":3348,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/l4NKgRkaVr6pyvZ7kPrVN/3e5c914f0ac44624b84ec7e9ebf45e64/Simulateur_frais_kilomÃ_triques.webp",{"size":3346,"image":3347},203300,{"width":690,"height":691},"Simulateur frais kilométriques.webp",{"metadata":3350,"sys":3353,"fields":3360},{"tags":3351,"concepts":3352},[],[],{"space":3354,"id":700,"type":336,"createdAt":701,"updatedAt":701,"environment":3356,"publishedVersion":565,"revision":366,"contentType":3358,"locale":349},{"sys":3355},{"type":332,"linkType":333,"id":334},{"sys":3357},{"id":341,"type":332,"linkType":342},{"sys":3359},{"type":332,"linkType":347,"id":706},{"title":708,"slug":709,"metaTitle":710,"metaDescription":711},"2025-10-16",{"nodeType":34,"data":3363,"content":3364},{},[3365,3381,3388,3395,3402,3426,3459,3466,3507,3514,3543,3559,3566,3581,3610,3639,3655,3708,3715,3722,3729,3763,3796,3808,3827,3834,3841,3873,3880,4145,4152,4325,4332,4399,4414,4430,4437,4453,4500,4533,4549,4556,4580,4642,4686,4746,4752,4759,4766,4773],{"nodeType":33,"data":3366,"content":3367},{},[3368,3372,3377],{"nodeType":24,"value":3369,"marks":3370,"data":3371},"Vous utilisez votre voiture personnelle pour vos déplacements professionnels et vous ne savez jamais combien déclarer ? Le ",[],{},{"nodeType":24,"value":3373,"marks":3374,"data":3376},"simulateur frais kilométrique",[3375],{"type":592},{},{"nodeType":24,"value":3378,"marks":3379,"data":3380}," est l’outil qu’il vous faut pour éviter les erreurs et gagner du temps.",[],{},{"nodeType":33,"data":3382,"content":3383},{},[3384],{"nodeType":24,"value":3385,"marks":3386,"data":3387},"En quelques clics, notre simulateur applique le barème fiscal en vigueur selon le nombre de kilomètres parcourus et la puissance fiscale du véhicule pour calculer le montant déductible. Fini les calculs compliqués : on vous guide étape par étape (indemnités, conditions, mode de calcul).",[],{},{"nodeType":33,"data":3389,"content":3390},{},[3391],{"nodeType":24,"value":743,"marks":3392,"data":3394},[3393],{"type":455},{},{"nodeType":581,"data":3396,"content":3397},{},[3398],{"nodeType":24,"value":3399,"marks":3400,"data":3401},"Comment utiliser le simulateur de frais kilométrique ?",[],{},{"nodeType":33,"data":3403,"content":3404},{},[3405,3409,3414,3418,3423],{"nodeType":24,"value":3406,"marks":3407,"data":3408},"L’utilisation du simulateur de frais kilométriques est très simple. 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La rémunération de l’apprenti dépend de deux critères principaux : ",[],{},{"nodeType":24,"value":4902,"marks":4903,"data":4905},"son âge et son année de contrat",[4904],{"type":592},{},{"nodeType":24,"value":923,"marks":4907,"data":4908},[],{},{"nodeType":3881,"data":4910,"content":4911},{},[4912,4955,4998,5041,5084],{"nodeType":3885,"data":4913,"content":4914},{},[4915,4925,4935,4945],{"nodeType":3889,"data":4916,"content":4917},{},[4918],{"nodeType":33,"data":4919,"content":4920},{},[4921],{"nodeType":24,"value":4922,"marks":4923,"data":4924},"Âge de l’apprenti",[],{},{"nodeType":3889,"data":4926,"content":4927},{},[4928],{"nodeType":33,"data":4929,"content":4930},{},[4931],{"nodeType":24,"value":4932,"marks":4933,"data":4934},"1ère année",[],{},{"nodeType":3889,"data":4936,"content":4937},{},[4938],{"nodeType":33,"data":4939,"content":4940},{},[4941],{"nodeType":24,"value":4942,"marks":4943,"data":4944},"2ème année",[],{},{"nodeType":3889,"data":4946,"content":4947},{},[4948],{"nodeType":33,"data":4949,"content":4950},{},[4951],{"nodeType":24,"value":4952,"marks":4953,"data":4954},"3ème année",[],{},{"nodeType":3885,"data":4956,"content":4957},{},[4958,4968,4978,4988],{"nodeType":3933,"data":4959,"content":4960},{},[4961],{"nodeType":33,"data":4962,"content":4963},{},[4964],{"nodeType":24,"value":4965,"marks":4966,"data":4967},"16-17 ans",[],{},{"nodeType":3933,"data":4969,"content":4970},{},[4971],{"nodeType":33,"data":4972,"content":4973},{},[4974],{"nodeType":24,"value":4975,"marks":4976,"data":4977},"27% du SMIC, soit 486,49 €",[],{},{"nodeType":3933,"data":4979,"content":4980},{},[4981],{"nodeType":33,"data":4982,"content":4983},{},[4984],{"nodeType":24,"value":4985,"marks":4986,"data":4987},"39% du SMIC, soit 702,70€",[],{},{"nodeType":3933,"data":4989,"content":4990},{},[4991],{"nodeType":33,"data":4992,"content":4993},{},[4994],{"nodeType":24,"value":4995,"marks":4996,"data":4997},"55% du SMIC, soit 990,99€",[],{},{"nodeType":3885,"data":4999,"content":5000},{},[5001,5011,5021,5031],{"nodeType":3933,"data":5002,"content":5003},{},[5004],{"nodeType":33,"data":5005,"content":5006},{},[5007],{"nodeType":24,"value":5008,"marks":5009,"data":5010},"18-20 ans",[],{},{"nodeType":3933,"data":5012,"content":5013},{},[5014],{"nodeType":33,"data":5015,"content":5016},{},[5017],{"nodeType":24,"value":5018,"marks":5019,"data":5020},"43% du SMIC, soit 774,77€",[],{},{"nodeType":3933,"data":5022,"content":5023},{},[5024],{"nodeType":33,"data":5025,"content":5026},{},[5027],{"nodeType":24,"value":5028,"marks":5029,"data":5030},"51% du SMIC, soit 918,92€",[],{},{"nodeType":3933,"data":5032,"content":5033},{},[5034],{"nodeType":33,"data":5035,"content":5036},{},[5037],{"nodeType":24,"value":5038,"marks":5039,"data":5040},"67% du SMIC, soit 1 207,21€",[],{},{"nodeType":3885,"data":5042,"content":5043},{},[5044,5054,5064,5074],{"nodeType":3933,"data":5045,"content":5046},{},[5047],{"nodeType":33,"data":5048,"content":5049},{},[5050],{"nodeType":24,"value":5051,"marks":5052,"data":5053},"21-25 ans",[],{},{"nodeType":3933,"data":5055,"content":5056},{},[5057],{"nodeType":33,"data":5058,"content":5059},{},[5060],{"nodeType":24,"value":5061,"marks":5062,"data":5063},"53% du SMIC, soit 954,95€",[],{},{"nodeType":3933,"data":5065,"content":5066},{},[5067],{"nodeType":33,"data":5068,"content":5069},{},[5070],{"nodeType":24,"value":5071,"marks":5072,"data":5073},"61% du SMIC, soit 1 099,10€",[],{},{"nodeType":3933,"data":5075,"content":5076},{},[5077],{"nodeType":33,"data":5078,"content":5079},{},[5080],{"nodeType":24,"value":5081,"marks":5082,"data":5083},"78% du SMIC, soit 1 405,40€",[],{},{"nodeType":3885,"data":5085,"content":5086},{},[5087,5097,5107,5116],{"nodeType":3933,"data":5088,"content":5089},{},[5090],{"nodeType":33,"data":5091,"content":5092},{},[5093],{"nodeType":24,"value":5094,"marks":5095,"data":5096},"26 ans et plus",[],{},{"nodeType":3933,"data":5098,"content":5099},{},[5100],{"nodeType":33,"data":5101,"content":5102},{},[5103],{"nodeType":24,"value":5104,"marks":5105,"data":5106},"100% du SMIC, soit 1 801,80€",[],{},{"nodeType":3933,"data":5108,"content":5109},{},[5110],{"nodeType":33,"data":5111,"content":5112},{},[5113],{"nodeType":24,"value":5104,"marks":5114,"data":5115},[],{},{"nodeType":3933,"data":5117,"content":5118},{},[5119],{"nodeType":33,"data":5120,"content":5121},{},[5122],{"nodeType":24,"value":5104,"marks":5123,"data":5124},[],{},{"nodeType":33,"data":5126,"content":5127},{},[5128],{"nodeType":24,"value":5129,"marks":5130,"data":5131},"Ces chiffres sont intéressants pour l’employeur comme pour l’apprenti. Mais entre les montants bruts, les exonérations de cotisations et les aides disponibles, il est parfois difficile d’avoir une vision claire du coût réel et du salaire net. C’est là que le simulateur salaire apprenti prend tout son sens.",[],{},{"nodeType":33,"data":5133,"content":5134},{},[5135,5139,5149],{"nodeType":24,"value":5136,"marks":5137,"data":5138},"En complément du calcul du salaire des apprentis, il est aussi essentiel de maîtriser le calcul de la ",[],{},{"nodeType":385,"data":5140,"content":5142},{"uri":5141},"https://www.clementine.fr/blog/calculateurs/simulateur-gratification-stage/",[5143],{"nodeType":24,"value":5144,"marks":5145,"data":5148},"gratification de stage",[5146,5147],{"type":592},{"type":393},{},{"nodeType":24,"value":5150,"marks":5151,"data":5152}," pour les stagiaires lorsque cela devient obligatoire selon la durée du stage. ",[],{},{"nodeType":581,"data":5154,"content":5155},{},[5156],{"nodeType":24,"value":5157,"marks":5158,"data":5159},"Quel est le coût réel d’un apprenti pour l’employeur ?",[],{},{"nodeType":33,"data":5161,"content":5162},{},[5163,5167,5172,5176,5185],{"nodeType":24,"value":5164,"marks":5165,"data":5166},"Pour un chef d’entreprise, le coût d’un apprenti ne se résume pas au salaire brut affiché dans la grille. Grâce au régime spécifique des contrats d’apprentissage, les employeurs bénéficient d’",[],{},{"nodeType":24,"value":5168,"marks":5169,"data":5171},"exonérations quasi totales",[5170],{"type":592},{},{"nodeType":24,"value":5173,"marks":5174,"data":5175}," de ",[],{},{"nodeType":385,"data":5177,"content":5179},{"uri":5178},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-patronales/",[5180],{"nodeType":24,"value":5181,"marks":5182,"data":5184},"cotisations",[5183],{"type":393},{},{"nodeType":24,"value":5186,"marks":5187,"data":5188}," sociales patronales et salariales. Concrètement, cela signifie qu’un apprenti coûte beaucoup moins cher qu’un salarié classique, tout en percevant presque l’intégralité de son salaire brut en net.",[],{},{"nodeType":33,"data":5190,"content":5191},{},[5192,5196,5201,5211,5216],{"nodeType":24,"value":5193,"marks":5194,"data":5195},"À cela s’ajoutent ",[],{},{"nodeType":24,"value":5197,"marks":5198,"data":5200},"des ",[5199],{"type":592},{},{"nodeType":385,"data":5202,"content":5204},{"uri":5203},"https://www.clementine.fr/blog/creation-et-financement/aide-embauche-alternant/",[5205],{"nodeType":24,"value":5206,"marks":5207,"data":5210},"aides financières",[5208,5209],{"type":393},{"type":592},{},{"nodeType":24,"value":5212,"marks":5213,"data":5215}," importantes",[5214],{"type":592},{},{"nodeType":24,"value":5217,"marks":5218,"data":5219},". En 2026, l’aide à l’embauche d’un apprenti dépend de la taille de l’entreprise :",[],{},{"nodeType":795,"data":5221,"content":5222},{},[5223,5238,5271],{"nodeType":799,"data":5224,"content":5225},{},[5226],{"nodeType":33,"data":5227,"content":5228},{},[5229,5234],{"nodeType":24,"value":5230,"marks":5231,"data":5233},"5 000€ maximum la première année du contrat",[5232],{"type":592},{},{"nodeType":24,"value":5235,"marks":5236,"data":5237}," pour les entreprises de moins de 250 salariés.",[],{},{"nodeType":799,"data":5239,"content":5240},{},[5241],{"nodeType":33,"data":5242,"content":5243},{},[5244,5249,5253,5258,5262,5267],{"nodeType":24,"value":5245,"marks":5246,"data":5248},"2 000€ maximum",[5247],{"type":592},{},{"nodeType":24,"value":5250,"marks":5251,"data":5252}," pour les entreprises de plus de 250 salariés, sous condition d’atteindre certains objectifs d’embauche d’alternants. Concrètement, l’entreprise doit, au 31 décembre 2026, soit atteindre ",[],{},{"nodeType":24,"value":5254,"marks":5255,"data":5257},"au moins 5% de contrats favorisant l’insertion professionnelle",[5256],{"type":592},{},{"nodeType":24,"value":5259,"marks":5260,"data":5261}," (apprentissage, professionnalisation, VIE, CIFRE) dans son effectif total, soit atteindre ",[],{},{"nodeType":24,"value":5263,"marks":5264,"data":5266},"au moins 3% d’alternants",[5265],{"type":592},{},{"nodeType":24,"value":5268,"marks":5269,"data":5270}," (apprentissage ou professionnalisation) avec une progression d’au moins 10% par rapport à l’année précédente (31 décembre 2025).",[],{},{"nodeType":799,"data":5272,"content":5273},{},[5274],{"nodeType":33,"data":5275,"content":5276},{},[5277,5282],{"nodeType":24,"value":5278,"marks":5279,"data":5281},"6 000€ d’aide",[5280],{"type":592},{},{"nodeType":24,"value":5283,"marks":5284,"data":5285}," pour l’embauche d’un apprenti reconnu travailleur handicapé, quel que soit l’effectif de l’entreprise.",[],{},{"nodeType":33,"data":5287,"content":5288},{},[5289,5293,5298],{"nodeType":24,"value":5290,"marks":5291,"data":5292},"Ces dispositifs viennent considérablement réduire le coût de l’embauche. Dans certains cas, ",[],{},{"nodeType":24,"value":5294,"marks":5295,"data":5297},"le coût résiduel pour l’employeur peut être très faible",[5296],{"type":592},{},{"nodeType":24,"value":5299,"marks":5300,"data":5301},", voire nul la première année. C’est précisément ce que met en lumière le simulateur salaire apprenti : il calcule automatiquement le coût final après déduction des exonérations et des aides, permettant à l’employeur d’avoir une vision budgétaire claire avant de s’engager.",[],{},{"nodeType":581,"data":5303,"content":5304},{},[5305],{"nodeType":24,"value":5306,"marks":5307,"data":5308},"Pourquoi utiliser un simulateur du salaire d’un apprenti ?",[],{},{"nodeType":33,"data":5310,"content":5311},{},[5312,5316,5321],{"nodeType":24,"value":5313,"marks":5314,"data":5315},"Lorsqu’un employeur envisage de recruter un apprenti, il doit ",[],{},{"nodeType":24,"value":5317,"marks":5318,"data":5320},"anticiper son budget et comprendre l’impact financier",[5319],{"type":592},{},{"nodeType":24,"value":5322,"marks":5323,"data":5324}," sur son entreprise. De son côté, l’apprenti veut savoir combien il pourra toucher chaque mois. Plutôt que de jongler avec les pourcentages, les barèmes et les exonérations, le simulateur salaire apprenti simplifie tout.",[],{},{"nodeType":33,"data":5326,"content":5327},{},[5328],{"nodeType":24,"value":5329,"marks":5330,"data":5331},"En quelques clics, l’outil donne une estimation claire et personnalisée :",[],{},{"nodeType":795,"data":5333,"content":5334},{},[5335,5354],{"nodeType":799,"data":5336,"content":5337},{},[5338],{"nodeType":33,"data":5339,"content":5340},{},[5341,5345,5350],{"nodeType":24,"value":5342,"marks":5343,"data":5344},"Pour l’employeur, il affiche le ",[],{},{"nodeType":24,"value":5346,"marks":5347,"data":5349},"coût réel du contrat",[5348],{"type":592},{},{"nodeType":24,"value":5351,"marks":5352,"data":5353},", après application des exonérations et aides disponibles.",[],{},{"nodeType":799,"data":5355,"content":5356},{},[5357],{"nodeType":33,"data":5358,"content":5359},{},[5360,5364,5369],{"nodeType":24,"value":5361,"marks":5362,"data":5363},"Pour l’apprenti, il calcule le ",[],{},{"nodeType":24,"value":5365,"marks":5366,"data":5368},"salaire brut perçu chaque mois",[5367],{"type":592},{},{"nodeType":24,"value":5370,"marks":5371,"data":5372},", selon l’âge et l’année de formation.",[],{},{"nodeType":33,"data":5374,"content":5375},{},[5376,5380,5385,5388,5393,5397,5402],{"nodeType":24,"value":5377,"marks":5378,"data":5379},"C’est un outil pratique et fiable qui évite les erreurs de calcul et permet de prendre une décision éclairée. En somme, utiliser un simulateur du salaire d’un apprenti, c’est ",[],{},{"nodeType":24,"value":5381,"marks":5382,"data":5384},"gagner du temps",[5383],{"type":592},{},{"nodeType":24,"value":3853,"marks":5386,"data":5387},[],{},{"nodeType":24,"value":5389,"marks":5390,"data":5392},"sécuriser ses prévisions ",[5391],{"type":592},{},{"nodeType":24,"value":5394,"marks":5395,"data":5396},"et entrer dans la relation d’apprentissage ",[],{},{"nodeType":24,"value":5398,"marks":5399,"data":5401},"en toute transparence",[5400],{"type":592},{},{"nodeType":24,"value":923,"marks":5403,"data":5404},[],{},{"nodeType":581,"data":5406,"content":5407},{},[5408],{"nodeType":24,"value":1579,"marks":5409,"data":5410},[],{},{"nodeType":25,"data":5412,"content":5413},{},[5414],{"nodeType":24,"value":5415,"marks":5416,"data":5417},"Quel est le salaire net d’un apprenti ?",[],{},{"nodeType":33,"data":5419,"content":5420},{},[5421],{"nodeType":24,"value":5422,"marks":5423,"data":5424},"Le salaire net d’un apprenti correspond presque à son brut, car il bénéficie d’exonérations de cotisations sociales.",[],{},{"nodeType":25,"data":5426,"content":5427},{},[5428],{"nodeType":24,"value":5429,"marks":5430,"data":5431},"Quelles aides pour les apprentis en 2026 ?",[],{},{"nodeType":33,"data":5433,"content":5434},{},[5435],{"nodeType":24,"value":5436,"marks":5437,"data":5438},"En 2026, les employeurs peuvent recevoir jusqu’à 5 000€ la première année pour les entreprises de moins de 250 salariés, 2 000€ pour les entreprises de plus de 250 salariés sous conditions, et 6 000€ pour l’embauche d’un apprenti en situation de handicap.",[],{},{"metadata":5440,"sys":5443,"fields":5446},{"tags":5441,"concepts":5442},[],[],{"id":5444,"updatedAt":5445},"1gKMHgLLwnV5g4yXwjb7dh","2025-11-21T10:48:26.826Z",{"slug":5447,"title":5448,"cover":5449,"category":5469,"publishedAt":5481,"content":5482},"simulateur-indemnite-compensatrice-conges-payes","Simulateur d’indemnité compensatrice de congés payés",{"metadata":5450,"sys":5453,"fields":5461},{"tags":5451,"concepts":5452},[],[],{"space":5454,"id":5456,"type":484,"createdAt":5457,"updatedAt":5458,"environment":5459,"publishedVersion":324,"revision":681,"locale":349},{"sys":5455},{"type":332,"linkType":333,"id":334},"15NLsewBkEsC9r3dThY8p6","2025-04-09T09:10:06.398Z","2025-04-09T09:11:38.975Z",{"sys":5460},{"id":341,"type":332,"linkType":342},{"title":5448,"description":5462,"file":5463},"Cover article Simulateur indemnité compensatrice congés payés",{"url":5464,"details":5465,"fileName":5468,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/15NLsewBkEsC9r3dThY8p6/5fde2c72094de0f153d1adf93ff7acde/Simulateur_d_indemnité_compensatrice_de_congés_payés.webp",{"size":5466,"image":5467},272276,{"width":690,"height":691},"Simulateur d’indemnité compensatrice de congés payés.webp",{"metadata":5470,"sys":5473,"fields":5480},{"tags":5471,"concepts":5472},[],[],{"space":5474,"id":700,"type":336,"createdAt":701,"updatedAt":701,"environment":5476,"publishedVersion":565,"revision":366,"contentType":5478,"locale":349},{"sys":5475},{"type":332,"linkType":333,"id":334},{"sys":5477},{"id":341,"type":332,"linkType":342},{"sys":5479},{"type":332,"linkType":347,"id":706},{"title":708,"slug":709,"metaTitle":710,"metaDescription":711},"2025-04-09",{"nodeType":34,"data":5483,"content":5484},{},[5485,5500,5507,5514,5556,5571,5578,5614,7609,7633,7648,7655,7671,7713,7720,7727,7743,7776,7792,7799,7806,7822,7855,7877,7884,7926,7933,7940,7952,7959,7966,7978,7994,8000,8007,8014,8021],{"nodeType":33,"data":5486,"content":5487},{},[5488,5492,5497],{"nodeType":24,"value":5489,"marks":5490,"data":5491},"Obtenez rapidement et simplement le montant de l’indemnité compensatrice de congé payé à verser à votre salarié en fonction du salaire de base et du nombre de jours de congé grâce à notre simulateur d’",[],{},{"nodeType":24,"value":5493,"marks":5494,"data":5496},"indemnité compensatrice de congés payés",[5495],{"type":592},{},{"nodeType":24,"value":923,"marks":5498,"data":5499},[],{},{"nodeType":33,"data":5501,"content":5502},{},[5503],{"nodeType":24,"value":743,"marks":5504,"data":5506},[5505],{"type":455},{},{"nodeType":581,"data":5508,"content":5509},{},[5510],{"nodeType":24,"value":5511,"marks":5512,"data":5513},"Qu’est-ce qu’un congé payé ?",[],{},{"nodeType":33,"data":5515,"content":5516},{},[5517,5521,5530,5534,5539,5543,5552],{"nodeType":24,"value":5518,"marks":5519,"data":5520},"Le congé payé est un droit accordé à tout salarié, quelle que soit la nature de son contrat (CDI, ",[],{},{"nodeType":385,"data":5522,"content":5524},{"uri":5523},"https://www.clementine.fr/blog/calculateurs/indemnite-fin-cdd/",[5525],{"nodeType":24,"value":5526,"marks":5527,"data":5529},"CDD",[5528],{"type":393},{},{"nodeType":24,"value":5531,"marks":5532,"data":5533},", temps partiel, etc.). Il permet de s’absenter du travail tout en continuant à percevoir sa rémunération. Ce droit existe dès lors que le salarié a travaillé au moins un mois chez l’employeur. En France, la règle générale prévoit ",[],{},{"nodeType":24,"value":5535,"marks":5536,"data":5538},"2,5 jours ouvrables de congés payés par mois de travail effectif",[5537],{"type":592},{},{"nodeType":24,"value":5540,"marks":5541,"data":5542},", soit 30 jours ",[],{},{"nodeType":385,"data":5544,"content":5546},{"uri":5545},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/definition-jour-calendaire-ouvre-ouvrable/",[5547],{"nodeType":24,"value":5548,"marks":5549,"data":5551},"ouvrables",[5550],{"type":393},{},{"nodeType":24,"value":5553,"marks":5554,"data":5555}," (ou 5 semaines) pour une année complète.",[],{},{"nodeType":33,"data":5557,"content":5558},{},[5559,5562,5567],{"nodeType":24,"value":900,"marks":5560,"data":5561},[],{},{"nodeType":24,"value":904,"marks":5563,"data":5566},[5564,5565],{"type":393},{"type":592},{},{"nodeType":24,"value":5568,"marks":5569,"data":5570}," : Les jours de congés se cumulent en fonction du temps réellement travaillé. Les absences injustifiées, les congés sans solde ou encore les arrêts maladie non professionnels peuvent influencer cette accumulation.",[],{},{"nodeType":581,"data":5572,"content":5573},{},[5574],{"nodeType":24,"value":5575,"marks":5576,"data":5577},"Comment calculer le nombre de jours de congés accumulés ?",[],{},{"nodeType":33,"data":5579,"content":5580},{},[5581,5584,5593,5597,5602,5606,5611],{"nodeType":24,"value":720,"marks":5582,"data":5583},[],{},{"nodeType":385,"data":5585,"content":5587},{"uri":5586},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/calcul-conges-payes/",[5588],{"nodeType":24,"value":5589,"marks":5590,"data":5592},"calcul du nombre de jours de congés payés",[5591],{"type":393},{},{"nodeType":24,"value":5594,"marks":5595,"data":5596}," repose sur ",[],{},{"nodeType":24,"value":5598,"marks":5599,"data":5601},"la période de référence ",[5600],{"type":592},{},{"nodeType":24,"value":5603,"marks":5604,"data":5605},"définie par l’entreprise (souvent du 1er juin de l’année précédente au 31 mai de l’année en cours). 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Par exemple, lorsqu'un contrat stipule un délai de réponse de 10 jours ouvrés, cela exclut les samedis, dimanches et jours fériés, ce qui peut allonger la période totale de plusieurs jours.",[],{},{"nodeType":33,"data":6061,"content":6062},{},[6063,6067,6072,6075,6080,6090,6094,6099],{"nodeType":24,"value":6064,"marks":6065,"data":6066},"Pour un entrepreneur, connaître le nombre de jours ouvrés dans un mois ou dans un trimestre est fondamental pour ",[],{},{"nodeType":24,"value":6068,"marks":6069,"data":6071},"organiser le travail des équipes",[6070],{"type":592},{},{"nodeType":24,"value":3853,"marks":6073,"data":6074},[],{},{"nodeType":24,"value":6076,"marks":6077,"data":6079},"planifier la ",[6078],{"type":592},{},{"nodeType":385,"data":6081,"content":6083},{"uri":6082},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/la-facturation-en-entreprise/",[6084],{"nodeType":24,"value":6085,"marks":6086,"data":6089},"facturation",[6087,6088],{"type":393},{"type":592},{},{"nodeType":24,"value":6091,"marks":6092,"data":6093}," ou ",[],{},{"nodeType":24,"value":6095,"marks":6096,"data":6098},"prévoir des échéances de production",[6097],{"type":592},{},{"nodeType":24,"value":923,"marks":6100,"data":6101},[],{},{"nodeType":474,"data":6103,"content":6123},{"target":6104},{"metadata":6105,"sys":6108,"fields":6115},{"tags":6106,"concepts":6107},[],[],{"space":6109,"id":6111,"type":484,"createdAt":6112,"updatedAt":6112,"environment":6113,"publishedVersion":365,"revision":366,"locale":349},{"sys":6110},{"type":332,"linkType":333,"id":334},"5wvHuoP0hnYhHczGaA0U2o","2024-11-28T11:13:19.392Z",{"sys":6114},{"id":341,"type":332,"linkType":342},{"title":5990,"description":6116,"file":6117},"Visuel article calendaire ouvré ouvrable",{"url":6118,"details":6119,"fileName":6122,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/5wvHuoP0hnYhHczGaA0U2o/822cde7d47b4eabf55202d2a2d298c8d/visuel_article_jour_calendaire_ouvre_ouvrable2.webp",{"size":6120,"image":6121},94180,{"width":690,"height":691},"visuel_article_jour_calendaire_ouvre_ouvrable2.webp",[],{"nodeType":581,"data":6125,"content":6126},{},[6127],{"nodeType":24,"value":6128,"marks":6129,"data":6130},"Définition de jour ouvrable",[],{},{"nodeType":33,"data":6132,"content":6133},{},[6134,6138,6143,6147,6152],{"nodeType":24,"value":6135,"marks":6136,"data":6137},"La définition de",[],{},{"nodeType":24,"value":6139,"marks":6140,"data":6142}," jour ouvrable ",[6141],{"type":592},{},{"nodeType":24,"value":6144,"marks":6145,"data":6146},"est légèrement différente de celle de jour ouvré. Les jours ouvrables englobent ",[],{},{"nodeType":24,"value":6148,"marks":6149,"data":6151},"tous les jours de la semaine, à l'exception du jour de repos légal, généralement le dimanche, et des jours fériés",[6150],{"type":592},{},{"nodeType":24,"value":6153,"marks":6154,"data":6155},". Concrètement, cela comprend du lundi au samedi, sauf si l'un de ces jours est férié. Cela représente en moyenne six jours par semaine.",[],{},{"nodeType":33,"data":6157,"content":6158},{},[6159,6163,6168],{"nodeType":24,"value":6160,"marks":6161,"data":6162},"Les jours ouvrables sont souvent utilisés pour ",[],{},{"nodeType":24,"value":6164,"marks":6165,"data":6167},"calculer les délais légaux de certaines démarches administratives ou commerciales",[6166],{"type":592},{},{"nodeType":24,"value":6169,"marks":6170,"data":6171},". Par exemple, si vous avez un délai de 7 jours ouvrables pour rétracter une commande, ce décompte inclura le samedi mais exclura le dimanche.",[],{},{"nodeType":474,"data":6173,"content":6192},{"target":6174},{"metadata":6175,"sys":6178,"fields":6185},{"tags":6176,"concepts":6177},[],[],{"space":6179,"id":6181,"type":484,"createdAt":6182,"updatedAt":6182,"environment":6183,"publishedVersion":365,"revision":366,"locale":349},{"sys":6180},{"type":332,"linkType":333,"id":334},"VDibQ9rqosc71sLsHZFt1","2024-11-28T11:13:58.389Z",{"sys":6184},{"id":341,"type":332,"linkType":342},{"title":5990,"description":5991,"file":6186},{"url":6187,"details":6188,"fileName":6191,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/VDibQ9rqosc71sLsHZFt1/4308c50501069428d59aa51585298ccc/visuel_article_jour_calendaire_ouvre_ouvrable3.webp",{"size":6189,"image":6190},95466,{"width":690,"height":691},"visuel_article_jour_calendaire_ouvre_ouvrable3.webp",[],{"nodeType":581,"data":6194,"content":6195},{},[6196],{"nodeType":24,"value":6197,"marks":6198,"data":6199},"Quelles sont les différences entre jour calendaire, ouvré et ouvrable ?",[],{},{"nodeType":33,"data":6201,"content":6202},{},[6203,6207,6212],{"nodeType":24,"value":6204,"marks":6205,"data":6206},"La différence entre jour calendaire, ouvré et ouvrable est plus qu'une subtilité sémantique ; ",[],{},{"nodeType":24,"value":6208,"marks":6209,"data":6211},"elle impacte directement le calcul des délais et la planification d’activités",[6210],{"type":592},{},{"nodeType":24,"value":6213,"marks":6214,"data":6215},". Les jours calendaires sont tous les jours du calendrier, sans distinction. Les jours ouvrés se limitent aux jours où l’on travaille effectivement, soit du lundi au vendredi dans la majorité des cas. Les jours ouvrables, quant à eux, incluent également le samedi, tout en excluant le dimanche et les jours fériés.",[],{},{"nodeType":33,"data":6217,"content":6218},{},[6219],{"nodeType":24,"value":6220,"marks":6221,"data":6222},"Prenons un exemple concret : supposons que vous ayez un délai de 10 jours pour répondre à une demande client. Si ce délai est exprimé en jours calendaires, tous les jours, week-ends compris, seront comptabilisés. En jours ouvrés, seuls les jours de la semaine du lundi au vendredi le seront, ce qui prolonge la période totale nécessaire. En jours ouvrables, le samedi sera inclus, mais pas le dimanche ni les jours fériés.",[],{},{"nodeType":581,"data":6224,"content":6225},{},[6226],{"nodeType":24,"value":6227,"marks":6228,"data":6229},"Comment sont utilisés les jours calendaires, ouvrés et ouvrables ?",[],{},{"nodeType":33,"data":6231,"content":6232},{},[6233,6237,6242,6246,6251],{"nodeType":24,"value":6234,"marks":6235,"data":6236},"Ces trois notions sont utilisées dans différents contextes qui influent sur les décisions et la planification des entrepreneurs. Les ",[],{},{"nodeType":24,"value":6238,"marks":6239,"data":6241},"jours calendaires",[6240],{"type":592},{},{"nodeType":24,"value":6243,"marks":6244,"data":6245}," sont souvent employés dans",[],{},{"nodeType":24,"value":6247,"marks":6248,"data":6250}," les contrats qui nécessitent des calculs précis et rapides",[6249],{"type":592},{},{"nodeType":24,"value":6252,"marks":6253,"data":6254},", comme les délais de livraison, de paiement ou de rétractation, dans un cadre international par exemple.",[],{},{"nodeType":33,"data":6256,"content":6257},{},[6258,6261,6266,6270,6275,6279,6284,6288,6293],{"nodeType":24,"value":2476,"marks":6259,"data":6260},[],{},{"nodeType":24,"value":6262,"marks":6263,"data":6265},"jours ouvrés",[6264],{"type":592},{},{"nodeType":24,"value":6267,"marks":6268,"data":6269}," sont essentiels pour ",[],{},{"nodeType":24,"value":6271,"marks":6272,"data":6274},"organiser les délais de travail",[6273],{"type":592},{},{"nodeType":24,"value":6276,"marks":6277,"data":6278},",",[],{},{"nodeType":24,"value":6280,"marks":6281,"data":6283}," les processus internes",[6282],{"type":592},{},{"nodeType":24,"value":6285,"marks":6286,"data":6287}," et les",[],{},{"nodeType":24,"value":6289,"marks":6290,"data":6292}," relations commerciales",[6291],{"type":592},{},{"nodeType":24,"value":6294,"marks":6295,"data":6296},". Ils interviennent fréquemment dans la rédaction de contrats, dans les procédures administratives telles que le dépôt de documents juridiques ou dans le calcul des délais de réponse.",[],{},{"nodeType":33,"data":6298,"content":6299},{},[6300,6303,6308,6312,6317],{"nodeType":24,"value":2476,"marks":6301,"data":6302},[],{},{"nodeType":24,"value":6304,"marks":6305,"data":6307},"jours ouvrables",[6306],{"type":592},{},{"nodeType":24,"value":6309,"marks":6310,"data":6311},", quant à eux, sont couramment utilisés dans ",[],{},{"nodeType":24,"value":6313,"marks":6314,"data":6316},"les transactions commerciales et certaines réglementations légales",[6315],{"type":592},{},{"nodeType":24,"value":6318,"marks":6319,"data":6320},", en particulier dans le cadre du droit du travail ou du commerce. Un entrepreneur doit bien connaître l'impact de cette notion sur la prise de congés, les délais de rétractation ou la planification d’événements importants.",[],{},{"nodeType":581,"data":6322,"content":6323},{},[6324],{"nodeType":24,"value":1579,"marks":6325,"data":6326},[],{},{"nodeType":25,"data":6328,"content":6329},{},[6330],{"nodeType":24,"value":6331,"marks":6332,"data":6333},"Comment compter les jours calendaires ?",[],{},{"nodeType":33,"data":6335,"content":6336},{},[6337],{"nodeType":24,"value":6338,"marks":6339,"data":6340},"Pour compter les jours calendaires, il suffit de prendre en compte chaque jour du calendrier sans exception, du 1er janvier au 31 décembre, y compris les week-ends et les jours fériés. Par exemple, si un délai est de 10 jours calendaires à partir du 1er mars, la fin du délai tombe le 10 mars, que ce soit un jour ouvré ou non.",[],{},{"nodeType":25,"data":6342,"content":6343},{},[6344],{"nodeType":24,"value":6345,"marks":6346,"data":6347},"Quelle est la différence entre jour ouvrable et jour ouvré ?",[],{},{"nodeType":33,"data":6349,"content":6350},{},[6351,6355,6360,6364,6368],{"nodeType":24,"value":6352,"marks":6353,"data":6354},"La différence réside dans la manière dont les jours sont comptés dans la semaine de travail. Les",[],{},{"nodeType":24,"value":6356,"marks":6357,"data":6359}," jours ouvrés ",[6358],{"type":592},{},{"nodeType":24,"value":6361,"marks":6362,"data":6363},"correspondent aux jours où une entreprise ou administration est effectivement en activité, généralement du lundi au vendredi. Les ",[],{},{"nodeType":24,"value":6304,"marks":6365,"data":6367},[6366],{"type":592},{},{"nodeType":24,"value":6369,"marks":6370,"data":6371}," incluent tous les jours de la semaine à l'exception du dimanche et des jours fériés, ce qui peut inclure le samedi. En résumé, un jour ouvré est toujours un jour ouvrable, mais l’inverse n’est pas forcément vrai.",[],{},{"nodeType":25,"data":6373,"content":6374},{},[6375],{"nodeType":24,"value":6376,"marks":6377,"data":6378},"Qu’est-ce qu’une semaine calendaire ?",[],{},{"nodeType":33,"data":6380,"content":6381},{},[6382,6386,6391],{"nodeType":24,"value":6383,"marks":6384,"data":6385},"Une ",[],{},{"nodeType":24,"value":6387,"marks":6388,"data":6390},"semaine calendaire",[6389],{"type":592},{},{"nodeType":24,"value":6392,"marks":6393,"data":6394}," est simplement une semaine qui inclut tous les jours, du lundi au dimanche, sans distinction. Elle compte donc sept jours et est utilisée pour des calculs où il est nécessaire de prendre en compte chaque jour du calendrier, qu’il soit travaillé ou non. Contrairement aux semaines ouvrées ou ouvrables, elle inclut systématiquement les week-ends et les jours fériés. ",[],{},"Découvrez les différences entre jour calendaire, jour ouvré et jour ouvrable pour mieux gérer vos délais en tant qu'entrepreneur.",[6397],{"nodeType":24,"value":6262,"marks":6398,"data":6401},[6399,6400],{"type":592},{"type":393},{},{"nodeType":24,"value":6403,"marks":6404,"data":6405}," sont les jours de la semaine où les entreprises et les administrations sont généralement ouvertes et fonctionnent normalement. En règle générale, dans de nombreux pays, les jours ouvrés vont du lundi au vendredi, excluant ainsi les week-ends (samedi et dimanche) et les jours fériés.",[],{},{"nodeType":581,"data":6407,"content":6408},{},[6409],{"nodeType":24,"value":6410,"marks":6411,"data":6412},"Calcul des jours ouvrés",[],{},{"nodeType":33,"data":6414,"content":6415},{},[6416,6420,6425],{"nodeType":24,"value":6417,"marks":6418,"data":6419},"Calculer le nombre de jours ouvrés est relativement simple. En partant du principe que l'entreprise est fermée deux jours par semaine, ce qui fait un total de 52 semaines par an, il y aura au minimum 104 jours non travaillés. À ces jours chômés, on ajoute en moyenne 11 jours fériés par an, ce qui donne un total moyen de 115 jours non travaillés. Ainsi, en moyenne, ",[],{},{"nodeType":24,"value":6421,"marks":6422,"data":6424},"une entreprise disposera de 250 jours ouvrés par an",[6423],{"type":592},{},{"nodeType":24,"value":6426,"marks":6427,"data":6428}," (365 jours - 115 jours chômés).",[],{},{"nodeType":33,"data":6430,"content":6431},{},[6432,6436,6441,6446],{"nodeType":24,"value":900,"marks":6433,"data":6435},[6434],{"type":592},{},{"nodeType":24,"value":904,"marks":6437,"data":6440},[6438,6439],{"type":592},{"type":393},{},{"nodeType":24,"value":6442,"marks":6443,"data":6445}," :",[6444],{"type":592},{},{"nodeType":24,"value":6447,"marks":6448,"data":6449}," Nous vous recommandons de vérifier le calendrier de l'année en cours pour connaître les jours fériés.",[],{},{"nodeType":581,"data":6451,"content":6452},{},[6453],{"nodeType":24,"value":6454,"marks":6455,"data":6456},"Quelle est la différence entre jours ouvrés et jours ouvrables ? ",[],{},{"nodeType":33,"data":6458,"content":6459},{},[6460,6464,6468,6471,6475],{"nodeType":24,"value":6461,"marks":6462,"data":6463},"Les termes ",[],{},{"nodeType":24,"value":6262,"marks":6465,"data":6467},[6466],{"type":592},{},{"nodeType":24,"value":4522,"marks":6469,"data":6470},[],{},{"nodeType":24,"value":6304,"marks":6472,"data":6474},[6473],{"type":592},{},{"nodeType":24,"value":6476,"marks":6477,"data":6478}," sont souvent utilisés de manière interchangeable, mais ils ont des significations distinctes.",[],{},{"nodeType":25,"data":6480,"content":6481},{},[6482],{"nodeType":24,"value":6483,"marks":6484,"data":6485},"Jours ouvrés",[],{},{"nodeType":33,"data":6487,"content":6488},{},[6489,6493,6502,6506,6511],{"nodeType":24,"value":6490,"marks":6491,"data":6492},"Les jours ouvrés sont les ",[],{},{"nodeType":385,"data":6494,"content":6496},{"uri":6495},"https://www.clementine.fr/blog/calculateurs/temps-de-travail/",[6497],{"nodeType":24,"value":6498,"marks":6499,"data":6501},"jours travaillés",[6500],{"type":393},{},{"nodeType":24,"value":6503,"marks":6504,"data":6505}," dans une entreprise, c'est-à-dire ",[],{},{"nodeType":24,"value":6507,"marks":6508,"data":6510},"les jours où l'activité est en cours",[6509],{"type":592},{},{"nodeType":24,"value":6512,"marks":6513,"data":6514},". Cela inclut généralement du lundi au vendredi, en excluant les jours fériés. Les jours ouvrés sont donc les jours où les entreprises ouvrent leurs portes et les employés travaillent.",[],{},{"nodeType":25,"data":6516,"content":6517},{},[6518],{"nodeType":24,"value":6519,"marks":6520,"data":6521},"Jours ouvrables",[],{},{"nodeType":33,"data":6523,"content":6524},{},[6525,6529,6534,6538,6543],{"nodeType":24,"value":6526,"marks":6527,"data":6528},"Les jours ouvrables sont les ",[],{},{"nodeType":24,"value":6530,"marks":6531,"data":6533},"jours de la semaine",[6532],{"type":592},{},{"nodeType":24,"value":6535,"marks":6536,"data":6537}," où il est ",[],{},{"nodeType":24,"value":6539,"marks":6540,"data":6542},"légalement possible de travailler",[6541],{"type":592},{},{"nodeType":24,"value":6544,"marks":6545,"data":6546},", soit du lundi au samedi, en excluant les jours fériés. Cela signifie qu'il y a six jours ouvrables par semaine, même si toutes les entreprises ne fonctionnent pas le samedi.",[],{},{"nodeType":33,"data":6548,"content":6549},{},[6550,6553,6558,6562,6567],{"nodeType":24,"value":900,"marks":6551,"data":6552},[],{},{"nodeType":24,"value":904,"marks":6554,"data":6557},[6555,6556],{"type":393},{"type":592},{},{"nodeType":24,"value":6559,"marks":6560,"data":6561}," : En France, la loi exige que les entreprises accordent à leurs employés au moins un jour de repos par semaine. Avec 11 jours fériés par an, il y a donc ",[],{},{"nodeType":24,"value":6563,"marks":6564,"data":6566},"302 jours ouvrables par an",[6565],{"type":592},{},{"nodeType":24,"value":6568,"marks":6569,"data":6570}," (365 - 52 - 11).",[],{},{"nodeType":33,"data":6572,"content":6573},{},[6574],{"nodeType":24,"value":6575,"marks":6576,"data":6577},"Les jours ouvrés sont souvent inférieurs aux jours ouvrables car la plupart des entreprises ferment deux jours par semaine, bien que certaines n'en ferment qu'un seul.",[],{},{"nodeType":581,"data":6579,"content":6580},{},[6581],{"nodeType":24,"value":6582,"marks":6583,"data":6584},"Les jours non travaillés d’un salarié sur une année",[],{},{"nodeType":33,"data":6586,"content":6587},{},[6588,6592,6597,6601,6606,6609,6614],{"nodeType":24,"value":6589,"marks":6590,"data":6591},"Pour calculer les jours non travaillés d'un salarié sur une année, nous devons prendre en compte plusieurs éléments, dont les ",[],{},{"nodeType":24,"value":6593,"marks":6594,"data":6596},"jours de week-end",[6595],{"type":592},{},{"nodeType":24,"value":6598,"marks":6599,"data":6600},", les ",[],{},{"nodeType":24,"value":6602,"marks":6603,"data":6605},"jours fériés",[6604],{"type":592},{},{"nodeType":24,"value":4734,"marks":6607,"data":6608},[],{},{"nodeType":24,"value":6610,"marks":6611,"data":6613},"congés payés",[6612],{"type":592},{},{"nodeType":24,"value":923,"marks":6615,"data":6616},[],{},{"nodeType":25,"data":6618,"content":6619},{},[6620],{"nodeType":24,"value":6621,"marks":6622,"data":6623},"Calcul des jours de week-end",[],{},{"nodeType":33,"data":6625,"content":6626},{},[6627],{"nodeType":24,"value":6628,"marks":6629,"data":6630},"Il y a 52 semaines dans une année, donc :",[],{},{"nodeType":33,"data":6632,"content":6633},{},[6634],{"nodeType":24,"value":6635,"marks":6636,"data":6639},"52 semaines x 2 jours de week-end par semaine = 104 jours de week-end",[6637],{"type":6638},"italic",{},{"nodeType":25,"data":6641,"content":6642},{},[6643],{"nodeType":24,"value":6644,"marks":6645,"data":6646},"Jours fériés",[],{},{"nodeType":33,"data":6648,"content":6649},{},[6650,6654,6659],{"nodeType":24,"value":6651,"marks":6652,"data":6653},"En France, il y a ",[],{},{"nodeType":24,"value":6655,"marks":6656,"data":6658},"11 jours fériés légaux",[6657],{"type":592},{},{"nodeType":24,"value":6660,"marks":6661,"data":6662},", mais tous ne tombent pas forcément en semaine chaque année.",[],{},{"nodeType":25,"data":6664,"content":6665},{},[6666],{"nodeType":24,"value":6667,"marks":6668,"data":6669},"Congés payés",[],{},{"nodeType":33,"data":6671,"content":6672},{},[6673,6677,7514,7518,7523],{"nodeType":24,"value":6674,"marks":6675,"data":6676},"La durée légale des 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La règle générale consiste à accorder ",[],{},{"nodeType":24,"value":7363,"marks":7364,"data":7366},"2,5 jours de congés payés pour chaque mois complet travaillé",[7365],{"type":592},{},{"nodeType":24,"value":7368,"marks":7369,"data":7370},", soit 2,08 jours en jours ouvrés. Ainsi, un salarié ayant travaillé neuf mois dans l’année aura droit à 22,5 jours ouvrables (9 mois x 2,5 jours) ou à 19 jours ouvrés (9 x 2,08 jours).",[],{},{"nodeType":33,"data":7372,"content":7373},{},[7374,7378,7387,7391,7400],{"nodeType":24,"value":7375,"marks":7376,"data":7377},"Il est intéressant de noter que certaines absences ne suspendent pas l’acquisition des congés payés. Par exemple, ",[],{},{"nodeType":385,"data":7379,"content":7381},{"uri":7380},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-conge-maternite/",[7382],{"nodeType":24,"value":7383,"marks":7384,"data":7386},"les congés pour maternité",[7385],{"type":393},{},{"nodeType":24,"value":7388,"marks":7389,"data":7390},", les absences pour maladie professionnelle ou ",[],{},{"nodeType":385,"data":7392,"content":7394},{"uri":7393},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/accident-du-travail-que-faire-quand-cela-arrive/",[7395],{"nodeType":24,"value":7396,"marks":7397,"data":7399},"accident de travail",[7398],{"type":393},{},{"nodeType":24,"value":7401,"marks":7402,"data":7403}," d’une durée inférieure à un an sont comptabilisés comme du temps de travail effectif. En revanche, des absences pour congé parental ou une mise à pied ne permettent pas d’acquérir de nouveaux droits à congés.",[],{},{"nodeType":581,"data":7405,"content":7406},{},[7407],{"nodeType":24,"value":7408,"marks":7409,"data":7411},"Comment est calculée l’indemnité de congés payés ?",[7410],{"type":592},{},{"nodeType":33,"data":7413,"content":7414},{},[7415],{"nodeType":24,"value":7416,"marks":7417,"data":7418},"L’indemnité de congés payés, ou ICP, est la somme versée au salarié durant ses congés. Deux méthodes existent pour calculer cette indemnité, et il est impératif de retenir celle qui est la plus favorable pour le salarié.",[],{},{"nodeType":2432,"data":7420,"content":7421},{},[7422,7437],{"nodeType":799,"data":7423,"content":7424},{},[7425],{"nodeType":33,"data":7426,"content":7427},{},[7428,7433],{"nodeType":24,"value":7429,"marks":7430,"data":7432},"La méthode du maintien du salaire",[7431],{"type":592},{},{"nodeType":24,"value":7434,"marks":7435,"data":7436}," : Elle consiste à verser une somme égale au salaire que le salarié aurait perçu s’il avait continué à travailler pendant ses congés. Par exemple, un salarié à plein temps prenant deux semaines de congés en août recevra l’équivalent de son salaire mensuel habituel.",[],{},{"nodeType":799,"data":7438,"content":7439},{},[7440],{"nodeType":33,"data":7441,"content":7442},{},[7443,7448],{"nodeType":24,"value":7444,"marks":7445,"data":7447},"La méthode du dixième",[7446],{"type":592},{},{"nodeType":24,"value":7449,"marks":7450,"data":7451}," : Cette méthode s’applique en calculant 1/10e de la rémunération brute annuelle perçue au cours de la période de référence. Ce montant est ensuite ajusté en fonction de la durée des congés pris. Par exemple, un salarié avec un salaire brut de 3 000 € par mois, qui a pris deux semaines de congés, toucherait une indemnité de 1 396,80 € (environ 17,46 € de taux horaire x 80 heures de congés).",[],{},{"nodeType":33,"data":7453,"content":7454},{},[7455],{"nodeType":24,"value":7456,"marks":7457,"data":7458},"Le choix entre ces deux méthodes dépend de la situation du salarié, car le Code du travail oblige l’employeur à retenir le mode de calcul le plus avantageux pour lui.",[],{},{"nodeType":581,"data":7460,"content":7461},{},[7462],{"nodeType":24,"value":7463,"marks":7464,"data":7466},"Quels sont les cas particuliers dans le calcul des congés payés ?",[7465],{"type":592},{},{"nodeType":33,"data":7468,"content":7469},{},[7470,7474,7478],{"nodeType":24,"value":7471,"marks":7472,"data":7473},"Plusieurs situations particulières peuvent impacter le ",[],{},{"nodeType":24,"value":6767,"marks":7475,"data":7477},[7476],{"type":592},{},{"nodeType":24,"value":7479,"marks":7480,"data":7481},". ",[],{},{"nodeType":33,"data":7483,"content":7484},{},[7485],{"nodeType":24,"value":7486,"marks":7487,"data":7488},"Lorsqu’un salarié est en arrêt de travail avant et pendant ses congés, il peut, par exemple, reporter ses jours de congés. Cependant, si l’arrêt survient pendant les congés, le report n’est plus possible, et les jours sont comptés comme posés.",[],{},{"nodeType":33,"data":7490,"content":7491},{},[7492,7496,7504],{"nodeType":24,"value":7493,"marks":7494,"data":7495},"Les jours fériés peuvent également affecter le décompte des jours de congés. Si un jour férié tombe durant la période de congés, il n’est pas décompté en tant que jour de congé. De même, si un salarié est en congé pendant son préavis de fin de contrat, le préavis est prolongé de la durée des congés non pris, et une ",[],{},{"nodeType":5622,"data":7497,"content":7499},{"target":7498},"[Circular ~]",[7500],{"nodeType":24,"value":5493,"marks":7501,"data":7503},[7502],{"type":393},{},{"nodeType":24,"value":7505,"marks":7506,"data":7507}," peut être versée en fin de contrat.",[],{},null,[7510],{"nodeType":24,"value":6610,"marks":7511,"data":7513},[7512],{"type":393},{},{"nodeType":24,"value":7515,"marks":7516,"data":7517}," est de ",[],{},{"nodeType":24,"value":7519,"marks":7520,"data":7522},"25 jours ouvrés",[7521],{"type":592},{},{"nodeType":24,"value":7524,"marks":7525,"data":7526}," (soit 5 semaines) par an en France.",[],{},{"nodeType":25,"data":7528,"content":7529},{},[7530],{"nodeType":24,"value":7531,"marks":7532,"data":7533},"Calcul total des jours non travaillés",[],{},{"nodeType":33,"data":7535,"content":7536},{},[7537],{"nodeType":24,"value":7538,"marks":7539,"data":7540},"Supposons que le salarié n'ait pas d'autres types de congés ou d'absences spéciales, nous additionnons les éléments suivants :",[],{},{"nodeType":33,"data":7542,"content":7543},{},[7544],{"nodeType":24,"value":7545,"marks":7546,"data":7548},"104 jours de week-end + 11 jours fériés + 25 jours de congés payés = 140 jours non travaillés par an",[7547],{"type":6638},{},{"nodeType":33,"data":7550,"content":7551},{},[7552,7556,7561],{"nodeType":24,"value":7553,"marks":7554,"data":7555},"Ainsi, un salarié standard en France a en moyenne ",[],{},{"nodeType":24,"value":7557,"marks":7558,"data":7560},"140 jours non travaillés",[7559],{"type":592},{},{"nodeType":24,"value":7562,"marks":7563,"data":7564}," sur une année. ",[],{},{"nodeType":581,"data":7566,"content":7567},{},[7568],{"nodeType":24,"value":1579,"marks":7569,"data":7570},[],{},{"nodeType":25,"data":7572,"content":7573},{},[7574],{"nodeType":24,"value":7575,"marks":7576,"data":7577},"Est-ce que samedi est un jour ouvré ?",[],{},{"nodeType":33,"data":7579,"content":7580},{},[7581],{"nodeType":24,"value":7582,"marks":7583,"data":7584},"Non, le samedi n’est pas un jour ouvré, car les jours ouvrés correspondent le plus souvent aux jours travaillés du lundi au vendredi. ",[],{},{"nodeType":25,"data":7586,"content":7587},{},[7588],{"nodeType":24,"value":7589,"marks":7590,"data":7591},"Quel est le jour non ouvré ? ",[],{},{"nodeType":33,"data":7593,"content":7594},{},[7595],{"nodeType":24,"value":7596,"marks":7597,"data":7598},"Les jours non ouvrés sont généralement le samedi, le dimanche et les jours fériés lorsque l’entreprise est fermée. ",[],{},"Calculez le nombre de jours ouvrés entre deux dates avec notre calculateur jours ouvrés. Obtenez un résultat rapide et fiable en quelques clics.\n",[7601],{"nodeType":24,"value":6262,"marks":7602,"data":7604},[7603],{"type":393},{},{"nodeType":24,"value":7606,"marks":7607,"data":7608}," (lundi au vendredi) plutôt qu’en jours ouvrables (lundi au samedi), ce qui modifie légèrement le calcul.",[],{},{"nodeType":33,"data":7610,"content":7611},{},[7612,7616,7621,7625,7630],{"nodeType":24,"value":7613,"marks":7614,"data":7615},"Il est donc essentiel de ",[],{},{"nodeType":24,"value":7617,"marks":7618,"data":7620},"connaître la méthode retenue dans l’entreprise ",[7619],{"type":592},{},{"nodeType":24,"value":7622,"marks":7623,"data":7624},"pour évaluer correctement le nombre de jours accumulés. Notre simulateur indemnité compensatrice congés payés donne un résultat en fonction des",[],{},{"nodeType":24,"value":7626,"marks":7627,"data":7629}," jours ouvrés",[7628],{"type":592},{},{"nodeType":24,"value":923,"marks":7631,"data":7632},[],{},{"nodeType":33,"data":7634,"content":7635},{},[7636,7640,7645],{"nodeType":24,"value":7637,"marks":7638,"data":7639},"Lorsque le salarié ne prend pas tous ses congés avant son départ de l’entreprise, une compensation financière est prévue : c’est ce qu’on appelle ",[],{},{"nodeType":24,"value":7641,"marks":7642,"data":7644},"l’indemnité compensatrice de congés payés",[7643],{"type":592},{},{"nodeType":24,"value":923,"marks":7646,"data":7647},[],{},{"nodeType":581,"data":7649,"content":7650},{},[7651],{"nodeType":24,"value":7652,"marks":7653,"data":7654},"Qu’est-ce que l’indemnité compensatrice de congés payés ?",[],{},{"nodeType":33,"data":7656,"content":7657},{},[7658,7662,7667],{"nodeType":24,"value":7659,"marks":7660,"data":7661},"L’indemnité compensatrice de congés payés est ",[],{},{"nodeType":24,"value":7663,"marks":7664,"data":7666},"une somme versée au salarié qui quitte l’entreprise sans avoir pu prendre la totalité de ses congés payés acquis",[7665],{"type":592},{},{"nodeType":24,"value":7668,"marks":7669,"data":7670},". Elle permet de compenser la perte de ces jours non pris en transformant ce droit en équivalent monétaire.",[],{},{"nodeType":33,"data":7672,"content":7673},{},[7674,7678,7683,7687,7696,7700,7709],{"nodeType":24,"value":7675,"marks":7676,"data":7677},"Cette indemnité est due ",[],{},{"nodeType":24,"value":7679,"marks":7680,"data":7682},"quel que soit le motif de rupture du contrat",[7681],{"type":592},{},{"nodeType":24,"value":7684,"marks":7685,"data":7686}," : démission, licenciement, ",[],{},{"nodeType":385,"data":7688,"content":7690},{"uri":7689},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/rupture-conventionnelle--quelle-est-la-procedure/",[7691],{"nodeType":24,"value":7692,"marks":7693,"data":7695},"rupture conventionnelle",[7694],{"type":393},{},{"nodeType":24,"value":7697,"marks":7698,"data":7699}," ou fin de CDD. Le seul cas où elle n’est pas versée concerne la ",[],{},{"nodeType":385,"data":7701,"content":7703},{"uri":7702},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/licenciement-pour-faute-grave/",[7704],{"nodeType":24,"value":7705,"marks":7706,"data":7708},"faute lourde",[7707],{"type":393},{},{"nodeType":24,"value":7710,"marks":7711,"data":7712},", qui peut priver le salarié de cette compensation (sauf exceptions).",[],{},{"nodeType":33,"data":7714,"content":7715},{},[7716],{"nodeType":24,"value":7717,"marks":7718,"data":7719},"Utiliser notre simulateur indemnité congés payés permet d’estimer rapidement le montant à verser au salarié, en tenant compte de plusieurs critères.",[],{},{"nodeType":581,"data":7721,"content":7722},{},[7723],{"nodeType":24,"value":7724,"marks":7725,"data":7726},"Comment se calcule l'indemnité compensatrice de congés payés ?",[],{},{"nodeType":33,"data":7728,"content":7729},{},[7730,7734,7739],{"nodeType":24,"value":7731,"marks":7732,"data":7733},"Il existe ",[],{},{"nodeType":24,"value":7735,"marks":7736,"data":7738},"deux méthodes ",[7737],{"type":592},{},{"nodeType":24,"value":7740,"marks":7741,"data":7742},"pour calculer l’indemnité compensatrice de congés payés. L’employeur doit appliquer la plus avantageuse pour le salarié :",[],{},{"nodeType":795,"data":7744,"content":7745},{},[7746,7761],{"nodeType":799,"data":7747,"content":7748},{},[7749],{"nodeType":33,"data":7750,"content":7751},{},[7752,7757],{"nodeType":24,"value":7753,"marks":7754,"data":7756},"La règle du 1/10e",[7755],{"type":592},{},{"nodeType":24,"value":7758,"marks":7759,"data":7760}," : elle consiste à verser 1/10e de la rémunération brute totale perçue par le salarié pendant la période de référence.",[],{},{"nodeType":799,"data":7762,"content":7763},{},[7764],{"nodeType":33,"data":7765,"content":7766},{},[7767,7772],{"nodeType":24,"value":7768,"marks":7769,"data":7771},"Le maintien de salaire",[7770],{"type":592},{},{"nodeType":24,"value":7773,"marks":7774,"data":7775}," : l’indemnité correspond à ce que le salarié aurait touché s’il avait pris ses congés normalement (en fonction de son salaire mensuel).",[],{},{"nodeType":33,"data":7777,"content":7778},{},[7779,7783,7788],{"nodeType":24,"value":7780,"marks":7781,"data":7782},"Le choix de la méthode",[],{},{"nodeType":24,"value":7784,"marks":7785,"data":7787}," dépend de la situation du salarié",[7786],{"type":592},{},{"nodeType":24,"value":7789,"marks":7790,"data":7791},". Par exemple, si ses revenus ont été fluctuants (heures supplémentaires, primes), la méthode du 1/10e peut être plus favorable. En revanche, pour un salarié au salaire fixe et stable, le maintien de salaire peut être plus avantageux.",[],{},{"nodeType":33,"data":7793,"content":7794},{},[7795],{"nodeType":24,"value":7796,"marks":7797,"data":7798},"Notre simulateur indemnité compensatrice congés payés permet de comparer ces deux méthodes automatiquement afin de retenir celle qui maximise le montant dû au salarié.",[],{},{"nodeType":581,"data":7800,"content":7801},{},[7802],{"nodeType":24,"value":7803,"marks":7804,"data":7805},"Quelles sont les formules pour calculer l'indemnité compensatrice de congés payés ?",[],{},{"nodeType":33,"data":7807,"content":7808},{},[7809,7813,7818],{"nodeType":24,"value":7810,"marks":7811,"data":7812},"Ces méthodes permettent de calculer l'indemnité compensatrice de congés payés grâce à ",[],{},{"nodeType":24,"value":7814,"marks":7815,"data":7817},"deux formules ",[7816],{"type":592},{},{"nodeType":24,"value":7819,"marks":7820,"data":7821},":",[],{},{"nodeType":795,"data":7823,"content":7824},{},[7825,7840],{"nodeType":799,"data":7826,"content":7827},{},[7828],{"nodeType":33,"data":7829,"content":7830},{},[7831,7836],{"nodeType":24,"value":7832,"marks":7833,"data":7835},"La méthode du maintien de salaire",[7834],{"type":592},{},{"nodeType":24,"value":7837,"marks":7838,"data":7839}," : (salaire mensuel × nombre de jours de congé ouvrés) / nombre de jours ouvrés mensuels",[],{},{"nodeType":799,"data":7841,"content":7842},{},[7843],{"nodeType":33,"data":7844,"content":7845},{},[7846,7851],{"nodeType":24,"value":7847,"marks":7848,"data":7850},"La règle du 1/10e de la rémunération brute",[7849],{"type":592},{},{"nodeType":24,"value":7852,"marks":7853,"data":7854}," : (rémunération brute totale sur l’année / 10) × (nombre de jours de congé ouvrés / nombre de jours ouvrés mensuels)",[],{},{"nodeType":474,"data":7856,"content":7876},{"target":7857},{"metadata":7858,"sys":7861,"fields":7868},{"tags":7859,"concepts":7860},[],[],{"space":7862,"id":7864,"type":484,"createdAt":7865,"updatedAt":7865,"environment":7866,"publishedVersion":324,"revision":366,"locale":349},{"sys":7863},{"type":332,"linkType":333,"id":334},"JQAqqKw5w3ImUXwAaZQGi","2025-04-09T09:11:14.187Z",{"sys":7867},{"id":341,"type":332,"linkType":342},{"title":7869,"description":7869,"file":7870},"Visuel article simulateur indemnité compensatrice congés payés",{"url":7871,"details":7872,"fileName":7875,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/JQAqqKw5w3ImUXwAaZQGi/2aa1e31cab1787d07546b8e57b156086/visuel_article_simulateur_indemnite_compensatrice_congés_payés.webp",{"size":7873,"image":7874},97552,{"width":690,"height":691},"visuel_article_simulateur_indemnite_compensatrice_congés_payés.webp",[],{"nodeType":581,"data":7878,"content":7879},{},[7880],{"nodeType":24,"value":7881,"marks":7882,"data":7883},"Exemple de calcul d’une indemnité de congés payés",[],{},{"nodeType":33,"data":7885,"content":7886},{},[7887,7891,7896,7900,7905,7909,7914,7918,7923],{"nodeType":24,"value":7888,"marks":7889,"data":7890},"Prenons le cas d’un salarié qui quitte l’entreprise avec ",[],{},{"nodeType":24,"value":7892,"marks":7893,"data":7895},"6 jours ouvrés de congés payés non pris",[7894],{"type":592},{},{"nodeType":24,"value":7897,"marks":7898,"data":7899},". Son ",[],{},{"nodeType":24,"value":7901,"marks":7902,"data":7904},"salaire mensuel brut est de 2 500€",[7903],{"type":592},{},{"nodeType":24,"value":7906,"marks":7907,"data":7908},", et il travaille ",[],{},{"nodeType":24,"value":7910,"marks":7911,"data":7913},"en moyenne 21 jours ouvrés par mois",[7912],{"type":592},{},{"nodeType":24,"value":7915,"marks":7916,"data":7917},". Sur l’année écoulée, il a perçu une ",[],{},{"nodeType":24,"value":7919,"marks":7920,"data":7922},"rémunération brute totale de 30 000€",[7921],{"type":592},{},{"nodeType":24,"value":923,"marks":7924,"data":7925},[],{},{"nodeType":25,"data":7927,"content":7928},{},[7929],{"nodeType":24,"value":7930,"marks":7931,"data":7932},"Méthode du maintien de salaire",[],{},{"nodeType":33,"data":7934,"content":7935},{},[7936],{"nodeType":24,"value":7937,"marks":7938,"data":7939},"Avec cette méthode, on applique la formule suivante : (salaire mensuel brut × nombre de jours de congé ouvrés) / nombre de jours ouvrés mensuels",[],{},{"nodeType":33,"data":7941,"content":7942},{},[7943,7947],{"nodeType":24,"value":7944,"marks":7945,"data":7946},"Ce qui donne : ",[],{},{"nodeType":24,"value":7948,"marks":7949,"data":7951},"(2 500 × 6) / 21 = 714,29€",[7950],{"type":592},{},{"nodeType":25,"data":7953,"content":7954},{},[7955],{"nodeType":24,"value":7956,"marks":7957,"data":7958},"Règle du 1/10e de la rémunération brute",[],{},{"nodeType":33,"data":7960,"content":7961},{},[7962],{"nodeType":24,"value":7963,"marks":7964,"data":7965},"La formule est la suivante : (rémunération brute annuelle / 10) × (nombre de jours de congé ouvrés / nombre de jours ouvrés mensuels)",[],{},{"nodeType":33,"data":7967,"content":7968},{},[7969,7973],{"nodeType":24,"value":7970,"marks":7971,"data":7972},"Ce qui donne ici : ",[],{},{"nodeType":24,"value":7974,"marks":7975,"data":7977},"(30 000 / 10) × (6 / 21) = 3 000 × 0,2857 = 857,14€",[7976],{"type":592},{},{"nodeType":33,"data":7979,"content":7980},{},[7981,7985,7990],{"nodeType":24,"value":7982,"marks":7983,"data":7984},"Dans cet exemple, la ",[],{},{"nodeType":24,"value":7986,"marks":7987,"data":7989},"règle du 1/10e est plus avantageuse",[7988],{"type":592},{},{"nodeType":24,"value":7991,"marks":7992,"data":7993}," pour le salarié. C’est donc cette méthode qui doit être retenue. Notre simulateur indemnité compensatrice congés payés permet d’obtenir ce résultat en quelques secondes, tout en évitant les erreurs de calcul.",[],{},{"nodeType":581,"data":7995,"content":7996},{},[7997],{"nodeType":24,"value":1579,"marks":7998,"data":7999},[],{},{"nodeType":25,"data":8001,"content":8002},{},[8003],{"nodeType":24,"value":8004,"marks":8005,"data":8006},"Quelle est la différence entre jour de congé et RTT ?",[],{},{"nodeType":33,"data":8008,"content":8009},{},[8010],{"nodeType":24,"value":8011,"marks":8012,"data":8013},"Les jours de congés payés sont des jours de repos légaux acquis par tous les salariés en fonction de leur temps de travail (généralement 2,5 jours ouvrables par mois). Les RTT (Réduction du Temps de Travail) sont des jours de repos supplémentaires accordés aux salariés qui travaillent au-delà de la durée légale hebdomadaire de 35 heures. Ils dépendent de l’organisation du temps de travail dans l’entreprise.",[],{},{"nodeType":25,"data":8015,"content":8016},{},[8017],{"nodeType":24,"value":8018,"marks":8019,"data":8020},"Quelle est la différence entre indemnité de congés payés et indemnité compensatrice de congés payés ?",[],{},{"nodeType":33,"data":8022,"content":8023},{},[8024],{"nodeType":24,"value":8025,"marks":8026,"data":8027},"L’indemnité de congés payés est versée au salarié lorsqu’il prend effectivement ses congés : elle permet de compenser l'absence de travail pendant cette période. L’indemnité compensatrice de congés payés, quant à elle, est versée lorsque le salarié quitte l’entreprise sans avoir pu prendre tout ou partie de ses congés acquis. Elle compense alors les congés non pris. Les deux indemnités se calculent toutefois de la même façon.",[],{},{"metadata":8029,"sys":8032,"fields":8035},{"tags":8030,"concepts":8031},[],[],{"id":8033,"updatedAt":8034},"LreBcmg6nEkPcFCvLIZk3","2026-04-28T12:24:26.711Z",{"slug":8036,"title":8037,"cover":8038,"category":8058,"publishedAt":8070,"content":8071},"simulateur-dividendes","Simulateur de versement de dividendes",{"metadata":8039,"sys":8042,"fields":8049},{"tags":8040,"concepts":8041},[],[],{"space":8043,"id":8045,"type":484,"createdAt":8046,"updatedAt":8046,"environment":8047,"publishedVersion":365,"revision":366,"locale":349},{"sys":8044},{"type":332,"linkType":333,"id":334},"UMngB4h9Ib5zbtLYXEZgp","2025-03-13T15:30:31.486Z",{"sys":8048},{"id":341,"type":332,"linkType":342},{"title":8050,"description":8051,"file":8052},"Simulateur dividendes","Cover article Simulateur dividendes",{"url":8053,"details":8054,"fileName":8057,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/UMngB4h9Ib5zbtLYXEZgp/b93950e07a5be0d1057219e902c5c612/Simulateur_dividendes.webp",{"size":8055,"image":8056},400344,{"width":690,"height":691},"Simulateur dividendes.webp",{"metadata":8059,"sys":8062,"fields":8069},{"tags":8060,"concepts":8061},[],[],{"space":8063,"id":700,"type":336,"createdAt":701,"updatedAt":701,"environment":8065,"publishedVersion":565,"revision":366,"contentType":8067,"locale":349},{"sys":8064},{"type":332,"linkType":333,"id":334},{"sys":8066},{"id":341,"type":332,"linkType":342},{"sys":8068},{"type":332,"linkType":347,"id":706},{"title":708,"slug":709,"metaTitle":710,"metaDescription":711},"2025-03-14",{"nodeType":34,"data":8072,"content":8073},{},[8074,8098,8105,8112,8182,8202,8209,8216,8224,8231,9415,9422,9429,9444,9474,9512,9528,9535],{"nodeType":33,"data":8075,"content":8076},{},[8077,8081,8086,8090,8095],{"nodeType":24,"value":8078,"marks":8079,"data":8080},"Obtenez rapidement et simplement le montant de vos dividendes nets en fonction des dividendes bruts versés et du régime d’imposition choisi - prélèvement forfaitaire unique (",[],{},{"nodeType":24,"value":8082,"marks":8083,"data":8085},"flat tax",[8084],{"type":6638},{},{"nodeType":24,"value":8087,"marks":8088,"data":8089},") ou impôt au barème - grâce à notre ",[],{},{"nodeType":24,"value":8091,"marks":8092,"data":8094},"simulateur dividendes",[8093],{"type":592},{},{"nodeType":24,"value":923,"marks":8096,"data":8097},[],{},{"nodeType":33,"data":8099,"content":8100},{},[8101],{"nodeType":24,"value":743,"marks":8102,"data":8104},[8103],{"type":455},{},{"nodeType":581,"data":8106,"content":8107},{},[8108],{"nodeType":24,"value":8109,"marks":8110,"data":8111},"Qu’est-ce qu’un dividende ?",[],{},{"nodeType":33,"data":8113,"content":8114},{},[8115,8119,8128,8132,8137,8147,8152,8156,8165,8169,8178],{"nodeType":24,"value":8116,"marks":8117,"data":8118},"Un ",[],{},{"nodeType":385,"data":8120,"content":8122},{"uri":8121},"https://www.clementine.fr/blog/creation-et-financement/comment-fonctionnent-les-dividendes/",[8123],{"nodeType":24,"value":8124,"marks":8125,"data":8127},"dividende",[8126],{"type":393},{},{"nodeType":24,"value":8129,"marks":8130,"data":8131}," est ",[],{},{"nodeType":24,"value":8133,"marks":8134,"data":8136},"une somme d’argent distribuée aux ",[8135],{"type":592},{},{"nodeType":385,"data":8138,"content":8140},{"uri":8139},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/faire-entrer-un-nouvel-associe/",[8141],{"nodeType":24,"value":8142,"marks":8143,"data":8146},"associés",[8144,8145],{"type":393},{"type":592},{},{"nodeType":24,"value":8148,"marks":8149,"data":8151}," ou actionnaires d’une société lorsqu’elle réalise des bénéfices",[8150],{"type":592},{},{"nodeType":24,"value":8153,"marks":8154,"data":8155},". Autrement dit, après avoir payé l’",[],{},{"nodeType":385,"data":8157,"content":8159},{"uri":8158},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-de-limpot-sur-les-societes-is/",[8160],{"nodeType":24,"value":8161,"marks":8162,"data":8164},"impôt sur les sociétés",[8163],{"type":393},{},{"nodeType":24,"value":8166,"marks":8167,"data":8168}," (IS), une entreprise peut choisir d’allouer une partie de ses bénéfices aux actionnaires sous forme de dividendes. Cette distribution n’est pas automatique : elle doit être votée en ",[],{},{"nodeType":385,"data":8170,"content":8172},{"uri":8171},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/assemblee-generale-entreprise/",[8173],{"nodeType":24,"value":8174,"marks":8175,"data":8177},"assemblée générale",[8176],{"type":393},{},{"nodeType":24,"value":8179,"marks":8180,"data":8181}," et respecter certaines règles légales.",[],{},{"nodeType":33,"data":8183,"content":8184},{},[8185,8189,8198],{"nodeType":24,"value":8186,"marks":8187,"data":8188},"Un dirigeant d’entreprise a généralement deux options pour se rémunérer : ",[],{},{"nodeType":385,"data":8190,"content":8192},{"uri":8191},"https://www.clementine.fr/blog/creation-et-financement/salaire-ou-dividendes",[8193],{"nodeType":24,"value":8194,"marks":8195,"data":8197},"le salaire ou les dividendes",[8196],{"type":393},{},{"nodeType":24,"value":8199,"marks":8200,"data":8201},". Le salaire, considéré comme une charge pour l’entreprise, est soumis aux cotisations sociales, mais il ouvre des droits à la retraite et à la protection sociale. Les dividendes, quant à eux, permettent d’optimiser la fiscalité, mais ne donnent pas accès à la même couverture sociale. Le choix entre ces deux modes de rémunération dépend de la situation et des objectifs de chaque entrepreneur.",[],{},{"nodeType":581,"data":8203,"content":8204},{},[8205],{"nodeType":24,"value":8206,"marks":8207,"data":8208},"Comment calculer les dividendes ?",[],{},{"nodeType":33,"data":8210,"content":8211},{},[8212],{"nodeType":24,"value":8213,"marks":8214,"data":8215},"Le montant des dividendes distribuables se calcule en déduisant certaines charges et impôts du bénéfice réalisé par l’entreprise :",[],{},{"nodeType":33,"data":8217,"content":8218},{},[8219],{"nodeType":24,"value":8220,"marks":8221,"data":8223},"Dividendes = bénéfice de l’année N – dépenses de l’exercice N – montant de l’impôt sur les sociétés",[8222],{"type":592},{},{"nodeType":33,"data":8225,"content":8226},{},[8227],{"nodeType":24,"value":8228,"marks":8229,"data":8230},"Autrement dit, avant d’être versés aux associés, les dividendes subissent une première imposition avec l’impôt sur les sociétés (IS).",[],{},{"nodeType":33,"data":8232,"content":8233},{},[8234,8238,8243,8253,8258,8268,8272,8281,8285,9411],{"nodeType":24,"value":8235,"marks":8236,"data":8237},"En principe, ils sont ",[],{},{"nodeType":24,"value":8239,"marks":8240,"data":8242},"distribués l’année suivant la ",[8241],{"type":592},{},{"nodeType":385,"data":8244,"content":8246},{"uri":8245},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cloture-comptable/",[8247],{"nodeType":24,"value":8248,"marks":8249,"data":8252},"clôture",[8250,8251],{"type":592},{"type":393},{},{"nodeType":24,"value":8254,"marks":8255,"data":8257}," de l’",[8256],{"type":592},{},{"nodeType":385,"data":8259,"content":8261},{"uri":8260},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/exercice-comptable-quest-ce-que-cest/",[8262],{"nodeType":24,"value":8263,"marks":8264,"data":8267},"exercice comptable",[8265,8266],{"type":393},{"type":592},{},{"nodeType":24,"value":8269,"marks":8270,"data":8271},". Toutefois, une entreprise peut décider d’effectuer des ",[],{},{"nodeType":385,"data":8273,"content":8275},{"uri":8274},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comment-effectuer-des-versements-de-dividendes/",[8276],{"nodeType":24,"value":8277,"marks":8278,"data":8280},"versements",[8279],{"type":393},{},{"nodeType":24,"value":8282,"marks":8283,"data":8284}," anticipés sous forme d’acomptes sur dividendes. Cette option, bien que possible, implique des démarches spécifiques, notamment la nomination d’un ",[],{},{"nodeType":5622,"data":8286,"content":9405},{"target":8287},{"metadata":8288,"sys":8291,"fields":8302},{"tags":8289,"concepts":8290},[],[],{"space":8292,"id":8294,"type":336,"createdAt":8295,"updatedAt":8296,"environment":8297,"publishedVersion":8299,"revision":365,"contentType":8300,"locale":349},{"sys":8293},{"type":332,"linkType":333,"id":334},"bLrc3WXwF371McZ5A8z7m","2025-05-09T08:00:02.387Z","2026-02-23T11:30:59.560Z",{"sys":8298},{"id":341,"type":332,"linkType":342},21,{"sys":8301},{"type":332,"linkType":347,"id":5639},{"title":8303,"slug":8304,"author":8305,"category":8330,"publishedAt":8342,"cover":8343,"content":8363,"metaTitle":8303,"metaDescription":9404},"Est-ce obligatoire de désigner un commissaire aux comptes ?","commissaire-aux-comptes-obligatoire",{"metadata":8306,"sys":8309,"fields":8316},{"tags":8307,"concepts":8308},[],[],{"space":8310,"id":5650,"type":336,"createdAt":5651,"updatedAt":5652,"environment":8312,"publishedVersion":324,"revision":565,"contentType":8314,"locale":349},{"sys":8311},{"type":332,"linkType":333,"id":334},{"sys":8313},{"id":341,"type":332,"linkType":342},{"sys":8315},{"type":332,"linkType":347,"id":5657},{"name":5659,"slug":5660,"profilePicture":8317},{"metadata":8318,"sys":8321,"fields":8326},{"tags":8319,"concepts":8320},[],[],{"space":8322,"id":5668,"type":484,"createdAt":5669,"updatedAt":5669,"environment":8324,"publishedVersion":681,"revision":366,"locale":349},{"sys":8323},{"type":332,"linkType":333,"id":334},{"sys":8325},{"id":341,"type":332,"linkType":342},{"title":5660,"file":8327},{"url":5674,"details":8328,"fileName":5679,"contentType":5680},{"size":5676,"image":8329},{"width":5678,"height":5678},{"metadata":8331,"sys":8334,"fields":8341},{"tags":8332,"concepts":8333},[],[],{"space":8335,"id":5870,"type":336,"createdAt":5871,"updatedAt":5871,"environment":8337,"publishedVersion":415,"revision":366,"contentType":8339,"locale":349},{"sys":8336},{"type":332,"linkType":333,"id":334},{"sys":8338},{"id":341,"type":332,"linkType":342},{"sys":8340},{"type":332,"linkType":347,"id":706},{"title":5877,"slug":5878,"metaTitle":5879,"metaDescription":5880},"2025-05-09",{"metadata":8344,"sys":8347,"fields":8354},{"tags":8345,"concepts":8346},[],[],{"space":8348,"id":8350,"type":484,"createdAt":8351,"updatedAt":8351,"environment":8352,"publishedVersion":365,"revision":366,"locale":349},{"sys":8349},{"type":332,"linkType":333,"id":334},"6EePM80RZlblmz1urQyF7J","2025-05-06T14:46:39.931Z",{"sys":8353},{"id":341,"type":332,"linkType":342},{"title":8355,"description":8356,"file":8357},"Commissaire aux comptes obligatoire","Cover article Commissaire aux comptes obligatoire",{"url":8358,"details":8359,"fileName":8362,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/6EePM80RZlblmz1urQyF7J/f73d15961a3d0b8cb8cf37a22747c4db/Commissaire_aux_comptes_obligatoire.webp",{"size":8360,"image":8361},175254,{"width":690,"height":691},"Commissaire aux comptes obligatoire.webp",{"nodeType":34,"data":8364,"content":8365},{},[8366,8382,8389,8417,8433,8440,8456,8481,8488,8538,8554,8560,8601,8645,8652,8659,8686,8734,8759,8775,8782,8789,8868,8912,8928,8970,8986,9030,9037,9049,9126,9133,9343,9349,9356,9363,9370,9390,9397],{"nodeType":33,"data":8367,"content":8368},{},[8369,8373,8378],{"nodeType":24,"value":8370,"marks":8371,"data":8372},"De nombreuses entreprises ignorent qu’elles sont tenues par la loi de désigner un commissaire aux comptes. Pourtant, le non-respect de cette obligation peut coûter cher : jusqu’à 30 000€ d’amende et deux ans de prison pour les dirigeants. Voici comment savoir si un ",[],{},{"nodeType":24,"value":8374,"marks":8375,"data":8377},"commissaire aux comptes est obligatoire",[8376],{"type":592},{},{"nodeType":24,"value":8379,"marks":8380,"data":8381}," dans votre cas, et comment le désigner en toute conformité.",[],{},{"nodeType":581,"data":8383,"content":8384},{},[8385],{"nodeType":24,"value":8386,"marks":8387,"data":8388},"Qu’est-ce qu’un commissaire au compte ?",[],{},{"nodeType":33,"data":8390,"content":8391},{},[8392,8396,8401,8404,8413],{"nodeType":24,"value":8393,"marks":8394,"data":8395},"Le commissaire aux comptes (CAC) est ",[],{},{"nodeType":24,"value":8397,"marks":8398,"data":8400},"un professionnel indépendant dont le rôle est de certifier la régularité, la sincérité et la fidélité des comptes annuels d'une entreprise",[8399],{"type":592},{},{"nodeType":24,"value":2613,"marks":8402,"data":8403},[],{},{"nodeType":385,"data":8405,"content":8407},{"uri":8406},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/expert-comptable-et-commissaire-aux-comptes/",[8408],{"nodeType":24,"value":8409,"marks":8410,"data":8412},"Contrairement à l'expert-comptable",[8411],{"type":393},{},{"nodeType":24,"value":8414,"marks":8415,"data":8416},", qui accompagne l'entreprise dans la tenue de sa comptabilité au quotidien, le commissaire aux comptes intervient à posteriori, pour contrôler l’information financière fournie par l’entreprise.",[],{},{"nodeType":33,"data":8418,"content":8419},{},[8420,8424,8429],{"nodeType":24,"value":8421,"marks":8422,"data":8423},"Sa mission ne s’arrête pas là. Il peut aussi signaler les éventuelles irrégularités constatées dans la gestion ou la situation financière de la société. Il joue ainsi un rôle de ",[],{},{"nodeType":24,"value":8425,"marks":8426,"data":8428},"garant de la transparence financière",[8427],{"type":592},{},{"nodeType":24,"value":8430,"marks":8431,"data":8432},", auprès des associés, des investisseurs, des banques, ou encore de l’administration fiscale.",[],{},{"nodeType":581,"data":8434,"content":8435},{},[8436],{"nodeType":24,"value":8437,"marks":8438,"data":8439},"Pourquoi désigner un commissaire aux comptes ?",[],{},{"nodeType":33,"data":8441,"content":8442},{},[8443,8447,8452],{"nodeType":24,"value":8444,"marks":8445,"data":8446},"Désigner un commissaire aux comptes permet avant tout d'",[],{},{"nodeType":24,"value":8448,"marks":8449,"data":8451},"inspirer confiance",[8450],{"type":592},{},{"nodeType":24,"value":8453,"marks":8454,"data":8455},". Une entreprise qui fait certifier ses comptes montre qu’elle est transparente, structurée et prête à se soumettre à un contrôle externe rigoureux. Cela rassure les partenaires financiers et commerciaux, et peut faciliter l’accès au crédit ou à de nouveaux contrats.",[],{},{"nodeType":33,"data":8457,"content":8458},{},[8459,8463,8468,8472,8477],{"nodeType":24,"value":8460,"marks":8461,"data":8462},"Mais au-delà de cet aspect volontaire, la désignation d’un commissaire aux comptes peut aussi ",[],{},{"nodeType":24,"value":8464,"marks":8465,"data":8467},"être imposée par la loi",[8466],{"type":592},{},{"nodeType":24,"value":8469,"marks":8470,"data":8471},". C’est là que la question du ",[],{},{"nodeType":24,"value":8473,"marks":8474,"data":8476},"commissaire aux comptes obligatoire",[8475],{"type":592},{},{"nodeType":24,"value":8478,"marks":8479,"data":8480}," entre en jeu.",[],{},{"nodeType":581,"data":8482,"content":8483},{},[8484],{"nodeType":24,"value":8485,"marks":8486,"data":8487},"Comment désigner un commissaire aux comptes ?",[],{},{"nodeType":33,"data":8489,"content":8490},{},[8491,8495,8503,8507,8516,8520,8525,8534],{"nodeType":24,"value":8492,"marks":8493,"data":8494},"La désignation d’un commissaire aux comptes se fait lors d’une ",[],{},{"nodeType":385,"data":8496,"content":8497},{"uri":8171},[8498],{"nodeType":24,"value":8174,"marks":8499,"data":8502},[8500,8501],{"type":393},{"type":592},{},{"nodeType":24,"value":8504,"marks":8505,"data":8506}," des associés ou actionnaires. Il doit être inscrit sur la liste officielle des CAC tenue par la ",[],{},{"nodeType":385,"data":8508,"content":8510},{"uri":8509},"https://www.cncc.fr/",[8511],{"nodeType":24,"value":8512,"marks":8513,"data":8515},"Compagnie nationale des commissaires aux comptes",[8514],{"type":393},{},{"nodeType":24,"value":8517,"marks":8518,"data":8519},". Le mandat dure généralement ",[],{},{"nodeType":24,"value":8521,"marks":8522,"data":8524},"6 ",[8523],{"type":592},{},{"nodeType":385,"data":8526,"content":8527},{"uri":8260},[8528],{"nodeType":24,"value":8529,"marks":8530,"data":8533},"exercices",[8531,8532],{"type":393},{"type":592},{},{"nodeType":24,"value":8535,"marks":8536,"data":8537},", renouvelable, et le commissaire doit respecter des règles strictes d’indépendance vis-à-vis de l’entreprise contrôlée.",[],{},{"nodeType":33,"data":8539,"content":8540},{},[8541,8545,8550],{"nodeType":24,"value":8542,"marks":8543,"data":8544},"Il est possible pour certaines sociétés de désigner un ",[],{},{"nodeType":24,"value":8546,"marks":8547,"data":8549},"commissaire aux comptes suppléant",[8548],{"type":592},{},{"nodeType":24,"value":8551,"marks":8552,"data":8553},", notamment si le titulaire est une personne physique. Ce suppléant prend le relais en cas d’empêchement du titulaire.",[],{},{"nodeType":581,"data":8555,"content":8556},{},[8557],{"nodeType":24,"value":8303,"marks":8558,"data":8559},[],{},{"nodeType":33,"data":8561,"content":8562},{},[8563,8567,8572,8576,8584,8588,8597],{"nodeType":24,"value":8564,"marks":8565,"data":8566},"La réponse dépend de plusieurs critères. Dans certains cas, ",[],{},{"nodeType":24,"value":8568,"marks":8569,"data":8571},"désigner un commissaire aux comptes est obligatoire",[8570],{"type":592},{},{"nodeType":24,"value":8573,"marks":8574,"data":8575},", notamment lorsque la société dépasse certains seuils de ",[],{},{"nodeType":385,"data":8577,"content":8579},{"uri":8578},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/chiffre-daffaires",[8580],{"nodeType":24,"value":766,"marks":8581,"data":8583},[8582],{"type":393},{},{"nodeType":24,"value":8585,"marks":8586,"data":8587},", de ",[],{},{"nodeType":385,"data":8589,"content":8591},{"uri":8590},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-bilan-comptable/",[8592],{"nodeType":24,"value":8593,"marks":8594,"data":8596},"bilan",[8595],{"type":393},{},{"nodeType":24,"value":8598,"marks":8599,"data":8600}," ou d’effectif.",[],{},{"nodeType":33,"data":8602,"content":8603},{},[8604,8608,8613,8623,8628,8632,8641],{"nodeType":24,"value":8605,"marks":8606,"data":8607},"Mais il faut aussi faire attention : l’obligation ne repose pas seulement sur des critères financiers. Elle peut aussi être liée ",[],{},{"nodeType":24,"value":8609,"marks":8610,"data":8612},"à la ",[8611],{"type":592},{},{"nodeType":385,"data":8614,"content":8616},{"uri":8615},"https://www.clementine.fr/blog/calculateurs/forme-juridique-entreprise/",[8617],{"nodeType":24,"value":8618,"marks":8619,"data":8622},"forme juridique",[8620,8621],{"type":393},{"type":592},{},{"nodeType":24,"value":8624,"marks":8625,"data":8627}," de l’entreprise",[8626],{"type":592},{},{"nodeType":24,"value":8629,"marks":8630,"data":8631},", à son appartenance à un groupe, ou encore à des dispositions statutaires ou contractuelles spécifiques (ex : lors d’une ",[],{},{"nodeType":385,"data":8633,"content":8635},{"uri":8634},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/la-levee-de-fonds/",[8636],{"nodeType":24,"value":8637,"marks":8638,"data":8640},"levée de fonds",[8639],{"type":393},{},{"nodeType":24,"value":8642,"marks":8643,"data":8644}," ou à la demande d’un investisseur).",[],{},{"nodeType":33,"data":8646,"content":8647},{},[8648],{"nodeType":24,"value":8649,"marks":8650,"data":8651},"Ainsi, le commissaire aux comptes obligatoire n’est pas réservé qu’aux grandes entreprises. 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L’",[],{},{"nodeType":385,"data":9378,"content":9380},{"uri":9379},"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000006133216",[9381],{"nodeType":24,"value":9382,"marks":9383,"data":9385},"article L820-6 du Code de commerce",[9384],{"type":393},{},{"nodeType":24,"value":9387,"marks":9388,"data":9389}," prévoit une peine pouvant aller jusqu’à 2 ans d’emprisonnement et 30 000€ d’amende pour les dirigeants qui ne procèdent pas à la nomination d’un CAC alors qu’ils y sont tenus. 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Deux options fiscales sont possibles.",[],{},{"nodeType":25,"data":9430,"content":9431},{},[9432,9436,9440],{"nodeType":24,"value":9433,"marks":9434,"data":9435},"Le prélèvement forfaitaire unique (",[],{},{"nodeType":24,"value":8082,"marks":9437,"data":9439},[9438],{"type":6638},{},{"nodeType":24,"value":9441,"marks":9442,"data":9443},")",[],{},{"nodeType":33,"data":9445,"content":9446},{},[9447,9451,9455,9465,9470],{"nodeType":24,"value":9448,"marks":9449,"data":9450},"Depuis 2018, les dividendes sont par défaut soumis à ",[],{},{"nodeType":24,"value":959,"marks":9452,"data":9454},[9453],{"type":592},{},{"nodeType":385,"data":9456,"content":9458},{"uri":9457},"https://www.clementine.fr/blog/taxes-et-impots/flat-tax/",[9459],{"nodeType":24,"value":9460,"marks":9461,"data":9464},"prélèvement forfaitaire unique",[9462,9463],{"type":592},{"type":393},{},{"nodeType":24,"value":9466,"marks":9467,"data":9469}," (PFU) de 31,4%",[9468],{"type":592},{},{"nodeType":24,"value":9471,"marks":9472,"data":9473}," en 2026, qui comprend :",[],{},{"nodeType":795,"data":9475,"content":9476},{},[9477,9501],{"nodeType":799,"data":9478,"content":9479},{},[9480],{"nodeType":33,"data":9481,"content":9482},{},[9483,9488,9496],{"nodeType":24,"value":9484,"marks":9485,"data":9487},"12,8% d’",[9486],{"type":592},{},{"nodeType":385,"data":9489,"content":9490},{"uri":4467},[9491],{"nodeType":24,"value":4470,"marks":9492,"data":9495},[9493,9494],{"type":393},{"type":592},{},{"nodeType":24,"value":9497,"marks":9498,"data":9500}," (IR)",[9499],{"type":592},{},{"nodeType":799,"data":9502,"content":9503},{},[9504],{"nodeType":33,"data":9505,"content":9506},{},[9507],{"nodeType":24,"value":9508,"marks":9509,"data":9511},"17,2% de prélèvements sociaux",[9510],{"type":592},{},{"nodeType":33,"data":9513,"content":9514},{},[9515,9519,9524],{"nodeType":24,"value":9516,"marks":9517,"data":9518},"Cette option est souvent privilégiée par les entrepreneurs, car elle ",[],{},{"nodeType":24,"value":9520,"marks":9521,"data":9523},"simplifie le calcul",[9522],{"type":592},{},{"nodeType":24,"value":9525,"marks":9526,"data":9527}," de l’imposition et évite de voir les dividendes alourdir la base imposable des autres revenus. Toutefois, il est possible d’opter pour le barème progressif si cela s’avère plus avantageux.",[],{},{"nodeType":25,"data":9529,"content":9530},{},[9531],{"nodeType":24,"value":9532,"marks":9533,"data":9534},"L’impôt au barème",[],{},{"nodeType":33,"data":9536,"content":9537},{},[9538,9542,9547,9551,9556],{"nodeType":24,"value":9539,"marks":9540,"data":9541},"Les dividendes sont ajoutés à vos autres revenus et soumis au",[],{},{"nodeType":24,"value":9543,"marks":9544,"data":9546}," barème progressif de l’impôt sur le revenu après un abattement de 40%",[9545],{"type":592},{},{"nodeType":24,"value":9548,"marks":9549,"data":9550},". À cela s’ajoutent les prélèvements sociaux de ",[],{},{"nodeType":24,"value":9552,"marks":9553,"data":9555},"17,2%",[9554],{"type":592},{},{"nodeType":24,"value":9557,"marks":9558,"data":9559},", calculés sur le montant brut des dividendes avant abattement. Cette option peut être intéressante si votre tranche marginale d’imposition est faible.",[],{},{"metadata":9561,"sys":9564,"fields":9567},{"tags":9562,"concepts":9563},[],[],{"id":9565,"updatedAt":9566},"65HjSOStlBWO4gp9v7EXou","2026-03-03T12:38:59.807Z",{"slug":9568,"title":9569,"cover":9570,"category":9590,"publishedAt":9602,"content":9603},"simulateur-indemnite-rupture-conventionnelle","Simulateur rupture conventionnelle : calculez votre indemnité",{"metadata":9571,"sys":9574,"fields":9581},{"tags":9572,"concepts":9573},[],[],{"space":9575,"id":9577,"type":484,"createdAt":9578,"updatedAt":9578,"environment":9579,"publishedVersion":365,"revision":366,"locale":349},{"sys":9576},{"type":332,"linkType":333,"id":334},"6ah9zGyhAKuLATTkCxrJHA","2024-12-04T09:24:31.409Z",{"sys":9580},{"id":341,"type":332,"linkType":342},{"title":9582,"description":9583,"file":9584},"Simulateur d’indemnités de rupture conventionnelle : outil gratuit","Cover article Simulateur d’indemnités de rupture conventionnelle : outil gratuit",{"url":9585,"details":9586,"fileName":9589,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/6ah9zGyhAKuLATTkCxrJHA/30466354d434d14bec2cbc7c1c5e9bad/Simulateur_dindemnit_s_de_rupture_conventionnelle.webp",{"size":9587,"image":9588},113640,{"width":690,"height":691},"Simulateur dindemnités de rupture conventionnelle.webp",{"metadata":9591,"sys":9594,"fields":9601},{"tags":9592,"concepts":9593},[],[],{"space":9595,"id":700,"type":336,"createdAt":701,"updatedAt":701,"environment":9597,"publishedVersion":565,"revision":366,"contentType":9599,"locale":349},{"sys":9596},{"type":332,"linkType":333,"id":334},{"sys":9598},{"id":341,"type":332,"linkType":342},{"sys":9600},{"type":332,"linkType":347,"id":706},{"title":708,"slug":709,"metaTitle":710,"metaDescription":711},"2024-12-04",{"data":9604,"content":9605,"nodeType":34},{},[9606,9613,9620,9627,9634,9660,9685,9692,9699,9785,9801,9808,9815,9837,9844,9851,9895],{"data":9607,"content":9608,"nodeType":33},{},[9609],{"data":9610,"marks":9611,"value":9612,"nodeType":24},{},[],"Estimez facilement et rapidement votre indemnité de rupture conventionnelle grâce à notre simulateur rupture conventionnelle gratuit.",{"data":9614,"content":9615,"nodeType":33},{},[9616],{"data":9617,"marks":9618,"value":743,"nodeType":24},{},[9619],{"type":455},{"data":9621,"content":9622,"nodeType":33},{},[9623],{"data":9624,"marks":9625,"value":9626,"nodeType":24},{},[],"Notre simulateur d’indemnités de rupture conventionnelle vous permet d’avoir une idée des indemnités que vous pouvez percevoir suite à une rupture conventionnelle en fonction de votre ancienneté dans l’entreprise et de votre salaire.",{"data":9628,"content":9629,"nodeType":581},{},[9630],{"data":9631,"marks":9632,"value":9633,"nodeType":24},{},[],"Rupture conventionnelle et indemnités : définition",{"data":9635,"content":9636,"nodeType":33},{},[9637,9640,9647,9651,9656],{"data":9638,"marks":9639,"value":2940,"nodeType":24},{},[],{"data":9641,"content":9642,"nodeType":385},{"uri":7689},[9643],{"data":9644,"marks":9645,"value":7692,"nodeType":24},{},[9646],{"type":393},{"data":9648,"marks":9649,"value":9650,"nodeType":24},{},[]," permet à un employeur et un salarié en contrat à durée indéterminée (CDI) de ",{"data":9652,"marks":9653,"value":9655,"nodeType":24},{},[9654],{"type":592},"mettre fin au contrat d’un commun accord",{"data":9657,"marks":9658,"value":9659,"nodeType":24},{},[],". Cette procédure, encadrée par le droit du travail, offre des garanties aux deux parties, notamment par le biais d’une indemnité de rupture.",{"data":9661,"content":9662,"nodeType":33},{},[9663,9667,9672,9676,9681],{"data":9664,"marks":9665,"value":9666,"nodeType":24},{},[],"Ces indemnités représentent ",{"data":9668,"marks":9669,"value":9671,"nodeType":24},{},[9670],{"type":592},"une somme versée au salarié",{"data":9673,"marks":9674,"value":9675,"nodeType":24},{},[]," pour compenser la fin du contrat. Elles sont calculées en fonction de plusieurs critères comme l’ancienneté, la rémunération brute mensuelle et les éventuelles conventions collectives applicables. Elles ne peuvent jamais être inférieures à",{"data":9677,"marks":9678,"value":9680,"nodeType":24},{},[9679],{"type":592}," l’indemnité légale de licenciement",{"data":9682,"marks":9683,"value":9684,"nodeType":24},{},[],", garantissant ainsi un minimum équitable.",{"data":9686,"content":9687,"nodeType":581},{},[9688],{"data":9689,"marks":9690,"value":9691,"nodeType":24},{},[],"Comment calculer les indemnités de rupture conventionnelle ?",{"data":9693,"content":9694,"nodeType":33},{},[9695],{"data":9696,"marks":9697,"value":9698,"nodeType":24},{},[],"Le calcul des indemnités de rupture conventionnelle peut sembler complexe au premier abord, car il dépend de nombreux paramètres. Voici les principaux éléments à prendre en compte :",{"data":9700,"content":9701,"nodeType":795},{},[9702,9728,9755,9770],{"data":9703,"content":9704,"nodeType":799},{},[9705],{"data":9706,"content":9707,"nodeType":33},{},[9708,9713,9717,9724],{"data":9709,"marks":9710,"value":9712,"nodeType":24},{},[9711],{"type":592},"Le type de contrat",{"data":9714,"marks":9715,"value":9716,"nodeType":24},{},[]," : Le contrat peut être un ",{"data":9718,"content":9719,"nodeType":385},{"uri":5523},[9720],{"data":9721,"marks":9722,"value":5526,"nodeType":24},{},[9723],{"type":393},{"data":9725,"marks":9726,"value":9727,"nodeType":24},{},[]," ou un CDI, à temps plein ou temps partiel, en prenant en compte si l’employé était en arrêt maladie au moment de la rupture conventionnelle.",{"data":9729,"content":9730,"nodeType":799},{},[9731],{"data":9732,"content":9733,"nodeType":33},{},[9734,9739,9743,9751],{"data":9735,"marks":9736,"value":9738,"nodeType":24},{},[9737],{"type":592},"L’ancienneté dans l’entreprise",{"data":9740,"marks":9741,"value":9742,"nodeType":24},{},[]," : C’est le nombre d’années (et de mois) travaillés chez l’employeur actuel qui joue un rôle central, ajusté avec les absences de plus d’un mois comme des ",{"data":9744,"content":9745,"nodeType":385},{"uri":7380},[9746],{"data":9747,"marks":9748,"value":9750,"nodeType":24},{},[9749],{"type":393},"congés maternité",{"data":9752,"marks":9753,"value":9754,"nodeType":24},{},[]," ou des arrêts de travail.",{"data":9756,"content":9757,"nodeType":799},{},[9758],{"data":9759,"content":9760,"nodeType":33},{},[9761,9766],{"data":9762,"marks":9763,"value":9765,"nodeType":24},{},[9764],{"type":592},"Le salaire brut de référence",{"data":9767,"marks":9768,"value":9769,"nodeType":24},{},[]," : Généralement, il s’agit de la moyenne des 12 derniers mois de salaire brut ou des trois derniers mois, selon l’option la plus favorable au salarié.",{"data":9771,"content":9772,"nodeType":799},{},[9773],{"data":9774,"content":9775,"nodeType":33},{},[9776,9781],{"data":9777,"marks":9778,"value":9780,"nodeType":24},{},[9779],{"type":592},"Les règles spécifiques de votre convention collective",{"data":9782,"marks":9783,"value":9784,"nodeType":24},{},[]," : Certaines conventions prévoient des montants plus élevés que l’indemnité légale.",{"data":9786,"content":9787,"nodeType":33},{},[9788,9792,9797],{"data":9789,"marks":9790,"value":9791,"nodeType":24},{},[],"En prenant en compte ces données, il devient possible de déterminer ",{"data":9793,"marks":9794,"value":9796,"nodeType":24},{},[9795],{"type":592},"l’indemnité minimum ",{"data":9798,"marks":9799,"value":9800,"nodeType":24},{},[],"que le salarié doit percevoir. Toutefois, si l’entreprise et le salarié le souhaitent, une somme supérieure peut être négociée.",{"data":9802,"content":9803,"nodeType":581},{},[9804],{"data":9805,"marks":9806,"value":9807,"nodeType":24},{},[],"Quelle est la formule des indemnités de rupture conventionnelle ?",{"data":9809,"content":9810,"nodeType":33},{},[9811],{"data":9812,"marks":9813,"value":9814,"nodeType":24},{},[],"La formule de calcul des indemnités de rupture conventionnelle est simple mais soumise à des règles spécifiques :",{"data":9816,"content":9836,"nodeType":474},{"target":9817},{"metadata":9818,"sys":9821,"fields":9828},{"tags":9819,"concepts":9820},[],[],{"space":9822,"id":9824,"type":484,"createdAt":9825,"updatedAt":9825,"environment":9826,"publishedVersion":324,"revision":366,"locale":349},{"sys":9823},{"type":332,"linkType":333,"id":334},"7bZV5bxEpLnwSCY8iwLLya","2024-12-04T09:31:58.573Z",{"sys":9827},{"id":341,"type":332,"linkType":342},{"title":9582,"description":9829,"file":9830},"Visuel article Simulateur d’indemnités de rupture conventionnelle : outil gratuit",{"url":9831,"details":9832,"fileName":9835,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/7bZV5bxEpLnwSCY8iwLLya/892eb454f08f7abf62a828392bf49700/visuel_article_simulateur_indemnite_rupture_conventionnelle.webp",{"size":9833,"image":9834},67204,{"width":690,"height":691},"visuel_article_simulateur_indemnite_rupture_conventionnelle.webp",[],{"data":9838,"content":9839,"nodeType":581},{},[9840],{"data":9841,"marks":9842,"value":9843,"nodeType":24},{},[],"Exemple de calcul des indemnités de rupture conventionnelle",{"data":9845,"content":9846,"nodeType":33},{},[9847],{"data":9848,"marks":9849,"value":9850,"nodeType":24},{},[],"Prenons le cas d’un salarié qui quitte son poste après 15 ans d’ancienneté dans une entreprise. Il perçoit un salaire brut mensuel moyen de 3 000€.",{"data":9852,"content":9853,"nodeType":795},{},[9854,9869,9884],{"data":9855,"content":9856,"nodeType":799},{},[9857],{"data":9858,"content":9859,"nodeType":33},{},[9860,9865],{"data":9861,"marks":9862,"value":9864,"nodeType":24},{},[9863],{"type":592},"Pour les 10 premières années",{"data":9866,"marks":9867,"value":9868,"nodeType":24},{},[]," :\n(3 000 / 4) x 10 = 7 500€",{"data":9870,"content":9871,"nodeType":799},{},[9872],{"data":9873,"content":9874,"nodeType":33},{},[9875,9880],{"data":9876,"marks":9877,"value":9879,"nodeType":24},{},[9878],{"type":592},"Pour les 5 années suivantes",{"data":9881,"marks":9882,"value":9883,"nodeType":24},{},[]," :\n(3 000 / 3) x 5 = 5 000€",{"data":9885,"content":9886,"nodeType":799},{},[9887],{"data":9888,"content":9889,"nodeType":33},{},[9890],{"data":9891,"marks":9892,"value":9894,"nodeType":24},{},[9893],{"type":592},"7 500 + 5 000 = 15 500€",{"data":9896,"content":9897,"nodeType":33},{},[9898,9902,9907],{"data":9899,"marks":9900,"value":9901,"nodeType":24},{},[],"Ce salarié aurait donc droit à une indemnité légale de ",{"data":9903,"marks":9904,"value":9906,"nodeType":24},{},[9905],{"type":592},"12 500 €",{"data":9908,"marks":9909,"value":9910,"nodeType":24},{},[],". Cependant, dans certaines situations, les conventions collectives ou accords d’entreprise peuvent prévoir des montants plus avantageux, ou l’employeur et le salarié peuvent convenir d’une somme supérieure.",{"metadata":9912,"sys":9915,"fields":9918},{"tags":9913,"concepts":9914},[],[],{"id":9916,"updatedAt":9917},"4OpTpzYgZBrHmHWnByIOaL","2025-07-10T16:01:26.182Z",{"slug":9919,"title":9920,"cover":9921,"category":9942,"publishedAt":9954,"content":9955},"calculateur-taux-de-marque","Calculateur de taux de marque : outil gratuit",{"metadata":9922,"sys":9925,"fields":9933},{"tags":9923,"concepts":9924},[],[],{"space":9926,"id":9928,"type":484,"createdAt":9929,"updatedAt":9930,"environment":9931,"publishedVersion":5706,"revision":681,"locale":349},{"sys":9927},{"type":332,"linkType":333,"id":334},"3qZ2sWPxx8XIf1z2eBr6js","2024-11-29T13:10:44.315Z","2024-12-04T09:15:56.826Z",{"sys":9932},{"id":341,"type":332,"linkType":342},{"title":9934,"description":9935,"file":9936},"Calculateur de taux de marque","Cover article Calculateur de taux de marque",{"url":9937,"details":9938,"fileName":9941,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/3qZ2sWPxx8XIf1z2eBr6js/89d4e30ee44f175f8585c70a51ba6a47/Calculateur_de_taux_de_marque.webp",{"size":9939,"image":9940},137814,{"width":690,"height":691},"Calculateur de taux de marque.webp",{"metadata":9943,"sys":9946,"fields":9953},{"tags":9944,"concepts":9945},[],[],{"space":9947,"id":700,"type":336,"createdAt":701,"updatedAt":701,"environment":9949,"publishedVersion":565,"revision":366,"contentType":9951,"locale":349},{"sys":9948},{"type":332,"linkType":333,"id":334},{"sys":9950},{"id":341,"type":332,"linkType":342},{"sys":9952},{"type":332,"linkType":347,"id":706},{"title":708,"slug":709,"metaTitle":710,"metaDescription":711},"2024-11-29",{"nodeType":34,"data":9956,"content":9957},{},[9958,9965,9972,9979,9986,10033,10067,10074,10090,10123,10130,10137,10144,10166,10173,10197,10230,10246],{"nodeType":33,"data":9959,"content":9960},{},[9961],{"nodeType":24,"value":9962,"marks":9963,"data":9964},"Calculez votre taux de marque facilement et rapidement grâce à notre calculateur de taux de marque gratuit.",[],{},{"nodeType":33,"data":9966,"content":9967},{},[9968],{"nodeType":24,"value":743,"marks":9969,"data":9971},[9970],{"type":455},{},{"nodeType":33,"data":9973,"content":9974},{},[9975],{"nodeType":24,"value":9976,"marks":9977,"data":9978},"Notre calculateur de taux de marque vous permet de calculer votre taux de marque (%) en fonction de votre prix d’achat HT et de votre prix de vente HT. Vous pouvez également connaître le prix de vente HT à fixer en fonction du prix d’achat HT et du taux de marque souhaité (%).",[],{},{"nodeType":581,"data":9980,"content":9981},{},[9982],{"nodeType":24,"value":9983,"marks":9984,"data":9985},"À quoi sert le taux de marque ?",[],{},{"nodeType":33,"data":9987,"content":9988},{},[9989,9992,9999,10002,10007,10011,10016,10024,10029],{"nodeType":24,"value":720,"marks":9990,"data":9991},[],{},{"nodeType":385,"data":9993,"content":9994},{"uri":2159},[9995],{"nodeType":24,"value":2162,"marks":9996,"data":9998},[9997],{"type":393},{},{"nodeType":24,"value":8129,"marks":10000,"data":10001},[],{},{"nodeType":24,"value":10003,"marks":10004,"data":10006},"un indicateur",[10005],{"type":592},{},{"nodeType":24,"value":10008,"marks":10009,"data":10010}," financier utilisé pour mesurer la rentabilité d’un produit ou d’un service. Il indique",[],{},{"nodeType":24,"value":10012,"marks":10013,"data":10015}," la part de la ",[10014],{"type":592},{},{"nodeType":385,"data":10017,"content":10018},{"uri":1869},[10019],{"nodeType":24,"value":1872,"marks":10020,"data":10023},[10021,10022],{"type":393},{"type":592},{},{"nodeType":24,"value":10025,"marks":10026,"data":10028}," réalisée par l’entreprise",[10027],{"type":592},{},{"nodeType":24,"value":10030,"marks":10031,"data":10032}," par rapport au prix de vente du produit ou du service. 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Parmi les banques classiques les plus connues en France, on peut citer La Banque Postale, CIC, Société Générale, BNP Paribas, Crédit Agricole...",{"data":13311,"content":13312,"nodeType":33},{},[13313],{"data":13314,"marks":13315,"value":13316,"nodeType":24},{},[],"Ces institutions offrent une large gamme de services, incluant l'ouverture d'un compte bancaire professionnel, la mise à disposition de cartes bancaires, la gestion de chéquier, des produits d’assurance, et des crédits. L’un des avantages majeurs d’une banque traditionnelle réside dans la possibilité de rencontrer un conseiller bancaire en personne pour obtenir des conseils personnalisés.",{"data":13318,"content":13319,"nodeType":581},{},[13320],{"data":13321,"marks":13322,"value":13324,"nodeType":24},{},[13323],{"type":592},"Qu'est-ce qu'une banque en ligne ?",{"data":13326,"content":13327,"nodeType":33},{},[13328,13331,13335],{"data":13329,"marks":13330,"value":6383,"nodeType":24},{},[],{"data":13332,"marks":13333,"value":13273,"nodeType":24},{},[13334],{"type":592},{"data":13336,"marks":13337,"value":13338,"nodeType":24},{},[]," ou néo-banque est un établissement financier dématérialisé, opéré entièrement via internet. Elles sont généralement des établissements de paiement supervisés par la Banque de France et offrent des services similaires à ceux des banques traditionnelles, bien que certains services comme l’octroi de prêts à grande échelle puissent être limités.",{"data":13340,"content":13341,"nodeType":33},{},[13342,13346,13355],{"data":13343,"marks":13344,"value":13345,"nodeType":24},{},[],"Parmi les banques en ligne, nous pouvons citer des acteurs majeurs tels que notre partenaire ",{"data":13347,"content":13349,"nodeType":385},{"uri":13348},"https://qonto.com/fr",[13350],{"data":13351,"marks":13352,"value":13354,"nodeType":24},{},[13353],{"type":393},"Qonto",{"data":13356,"marks":13357,"value":923,"nodeType":24},{},[],{"data":13359,"content":13380,"nodeType":474},{"target":13360},{"metadata":13361,"sys":13364,"fields":13371},{"tags":13362,"concepts":13363},[],[],{"space":13365,"id":13367,"type":484,"createdAt":13368,"updatedAt":13368,"environment":13369,"publishedVersion":681,"revision":366,"locale":349},{"sys":13366},{"type":332,"linkType":333,"id":334},"2CSXTRtBQhYLG1WUpy4Las","2023-01-12T10:27:10.997Z",{"sys":13370},{"id":341,"type":332,"linkType":342},{"title":13372,"file":13373},"38c76ee7-c16d-4aaa-85e5-b31ba445fca2 pexels-nataliya-vaitkevich-Banque+en+ligne+ou+traditionnelle-compta-clementine",{"url":13374,"details":13375,"fileName":13379,"contentType":12460},"//images.ctfassets.net/97bcek6xbwhd/2CSXTRtBQhYLG1WUpy4Las/04376dd44d6dfc4659a211449d89d1df/38c76ee7-c16d-4aaa-85e5-b31ba445fca2_pexels-nataliya-vaitkevich-Banque_en_ligne_ou_traditionnelle-compta-clementine.jpg",{"size":13376,"image":13377},602264,{"width":12457,"height":13378},908,"38c76ee7-c16d-4aaa-85e5-b31ba445fca2_pexels-nataliya-vaitkevich-Banque+en+ligne+ou+traditionnelle-compta-clementine.jpg",[],{"data":13382,"content":13383,"nodeType":581},{},[13384],{"data":13385,"marks":13386,"value":13388,"nodeType":24},{},[13387],{"type":592},"Banque en ligne ou banque traditionnelle : quelles différences ?",{"data":13390,"content":13391,"nodeType":25},{},[13392],{"data":13393,"marks":13394,"value":13395,"nodeType":24},{},[],"1. Présence physique vs dématérialisation totale",{"data":13397,"content":13398,"nodeType":33},{},[13399,13404,13408,13413],{"data":13400,"marks":13401,"value":13403,"nodeType":24},{},[13402],{"type":592},"Les banques traditionnelles disposent d’agences bancaires physiques",{"data":13405,"marks":13406,"value":13407,"nodeType":24},{},[]," où les clients peuvent se rendre pour effectuer des opérations bancaires ou rencontrer un conseiller. À l’inverse, ",{"data":13409,"marks":13410,"value":13412,"nodeType":24},{},[13411],{"type":592},"les banques en ligne fonctionnent uniquement à distance",{"data":13414,"marks":13415,"value":13416,"nodeType":24},{},[]," via des plateformes digitales, avec des échanges par email, chatbot ou téléphone.",{"data":13418,"content":13419,"nodeType":25},{},[13420],{"data":13421,"marks":13422,"value":13423,"nodeType":24},{},[],"2. Ouverture de compte",{"data":13425,"content":13426,"nodeType":33},{},[13427],{"data":13428,"marks":13429,"value":13430,"nodeType":24},{},[],"Ouvrir un compte bancaire en ligne est souvent plus simple et rapide qu’auprès d’une banque traditionnelle. Cela s'explique par l’absence de nécessité de choisir une agence spécifique, contrairement aux banques traditionnelles où le choix de l’agence peut influencer les offres et la qualité du service client.",{"data":13432,"content":13433,"nodeType":25},{},[13434],{"data":13435,"marks":13436,"value":13437,"nodeType":24},{},[],"3. Offres de crédit",{"data":13439,"content":13440,"nodeType":33},{},[13441],{"data":13442,"marks":13443,"value":13444,"nodeType":24},{},[],"Les banques traditionnelles offrent généralement des prêts bancaires d’un montant supérieur à ceux proposés par les banques en ligne. Si votre projet entrepreneurial nécessite un financement important (au-delà de 50 000 euros), il est souvent plus avantageux de se tourner vers une banque traditionnelle. Les banques en ligne, quant à elles, offrent généralement des prêts jusqu’à 20 000 euros, idéals pour les petites entreprises ou les startups en phase de lancement.",{"data":13446,"content":13447,"nodeType":581},{},[13448],{"data":13449,"marks":13450,"value":13452,"nodeType":24},{},[13451],{"type":592},"Banque en ligne ou traditionnelle : les avantages et inconvénients",{"data":13454,"content":13455,"nodeType":25},{},[13456],{"data":13457,"marks":13458,"value":13459,"nodeType":24},{},[],"Banque en ligne : avantages et inconvénients",{"data":13461,"content":13462,"nodeType":33},{},[13463],{"data":13464,"marks":13465,"value":13467,"nodeType":24},{},[13466],{"type":592},"Avantages :",{"data":13469,"content":13470,"nodeType":795},{},[13471,13486,13501,13516,13531],{"data":13472,"content":13473,"nodeType":799},{},[13474],{"data":13475,"content":13476,"nodeType":33},{},[13477,13482],{"data":13478,"marks":13479,"value":13481,"nodeType":24},{},[13480],{"type":592},"Coûts réduits",{"data":13483,"marks":13484,"value":13485,"nodeType":24},{},[]," : Frais bancaires généralement plus bas, voire inexistants pour certains services.",{"data":13487,"content":13488,"nodeType":799},{},[13489],{"data":13490,"content":13491,"nodeType":33},{},[13492,13497],{"data":13493,"marks":13494,"value":13496,"nodeType":24},{},[13495],{"type":592},"Accessibilité",{"data":13498,"marks":13499,"value":13500,"nodeType":24},{},[]," : Gestion des comptes 24/7 via une application ou un site web.",{"data":13502,"content":13503,"nodeType":799},{},[13504],{"data":13505,"content":13506,"nodeType":33},{},[13507,13512],{"data":13508,"marks":13509,"value":13511,"nodeType":24},{},[13510],{"type":592},"Ouverture de compte rapide",{"data":13513,"marks":13514,"value":13515,"nodeType":24},{},[]," : Procédure simple, souvent entièrement en ligne.",{"data":13517,"content":13518,"nodeType":799},{},[13519],{"data":13520,"content":13521,"nodeType":33},{},[13522,13527],{"data":13523,"marks":13524,"value":13526,"nodeType":24},{},[13525],{"type":592},"Taux d'intérêt attractifs",{"data":13528,"marks":13529,"value":13530,"nodeType":24},{},[]," : Offres de livrets ou de placements souvent plus avantageuses.",{"data":13532,"content":13533,"nodeType":799},{},[13534],{"data":13535,"content":13536,"nodeType":33},{},[13537,13542],{"data":13538,"marks":13539,"value":13541,"nodeType":24},{},[13540],{"type":592},"Innovation",{"data":13543,"marks":13544,"value":13545,"nodeType":24},{},[]," : Services et fonctionnalités numériques en constante évolution.",{"data":13547,"content":13548,"nodeType":33},{},[13549],{"data":13550,"marks":13551,"value":13553,"nodeType":24},{},[13552],{"type":592},"Inconvénients :",{"data":13555,"content":13556,"nodeType":795},{},[13557,13572,13587,13602],{"data":13558,"content":13559,"nodeType":799},{},[13560],{"data":13561,"content":13562,"nodeType":33},{},[13563,13568],{"data":13564,"marks":13565,"value":13567,"nodeType":24},{},[13566],{"type":592},"Absence d'agence physique",{"data":13569,"marks":13570,"value":13571,"nodeType":24},{},[]," : Impossible de rencontrer un conseiller en personne.",{"data":13573,"content":13574,"nodeType":799},{},[13575],{"data":13576,"content":13577,"nodeType":33},{},[13578,13583],{"data":13579,"marks":13580,"value":13582,"nodeType":24},{},[13581],{"type":592},"Service client limité",{"data":13584,"marks":13585,"value":13586,"nodeType":24},{},[]," : Assistance souvent disponible uniquement par chat, email ou téléphone.",{"data":13588,"content":13589,"nodeType":799},{},[13590],{"data":13591,"content":13592,"nodeType":33},{},[13593,13598],{"data":13594,"marks":13595,"value":13597,"nodeType":24},{},[13596],{"type":592},"Difficulté pour certaines opérations",{"data":13599,"marks":13600,"value":13601,"nodeType":24},{},[]," : Actions comme le dépôt de chèques ou d'espèces peuvent être compliquées.",{"data":13603,"content":13604,"nodeType":799},{},[13605],{"data":13606,"content":13607,"nodeType":33},{},[13608,13613],{"data":13609,"marks":13610,"value":13612,"nodeType":24},{},[13611],{"type":592},"Moins de produits financiers",{"data":13614,"marks":13615,"value":13616,"nodeType":24},{},[]," : Offre parfois restreinte comparée aux banques traditionnelles.",{"data":13618,"content":13619,"nodeType":25},{},[13620],{"data":13621,"marks":13622,"value":13623,"nodeType":24},{},[],"Banque traditionnelle : avantages et 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dédié.",{"data":13665,"content":13666,"nodeType":799},{},[13667],{"data":13668,"content":13669,"nodeType":33},{},[13670,13675],{"data":13671,"marks":13672,"value":13674,"nodeType":24},{},[13673],{"type":592},"Large gamme de services",{"data":13676,"marks":13677,"value":13678,"nodeType":24},{},[]," : Produits financiers diversifiés et solutions sur mesure.",{"data":13680,"content":13681,"nodeType":799},{},[13682],{"data":13683,"content":13684,"nodeType":33},{},[13685,13690],{"data":13686,"marks":13687,"value":13689,"nodeType":24},{},[13688],{"type":592},"Réputation et fiabilité",{"data":13691,"marks":13692,"value":13693,"nodeType":24},{},[]," : Confiance accrue due à l’ancienneté et à la solidité des établissements.",{"data":13695,"content":13696,"nodeType":33},{},[13697],{"data":13698,"marks":13699,"value":13553,"nodeType":24},{},[13700],{"type":592},{"data":13702,"content":13703,"nodeType":795},{},[13704,13719,13734,13749],{"data":13705,"content":13706,"nodeType":799},{},[13707],{"data":13708,"content":13709,"nodeType":33},{},[13710,13715],{"data":13711,"marks":13712,"value":13714,"nodeType":24},{},[13713],{"type":592},"Coûts plus élevés",{"data":13716,"marks":13717,"value":13718,"nodeType":24},{},[]," : Frais bancaires généralement plus importants que ceux des banques en ligne.",{"data":13720,"content":13721,"nodeType":799},{},[13722],{"data":13723,"content":13724,"nodeType":33},{},[13725,13730],{"data":13726,"marks":13727,"value":13729,"nodeType":24},{},[13728],{"type":592},"Horaires contraignants",{"data":13731,"marks":13732,"value":13733,"nodeType":24},{},[]," : Services limités aux heures d'ouverture des agences.",{"data":13735,"content":13736,"nodeType":799},{},[13737],{"data":13738,"content":13739,"nodeType":33},{},[13740,13745],{"data":13741,"marks":13742,"value":13744,"nodeType":24},{},[13743],{"type":592},"Procédures administratives lentes",{"data":13746,"marks":13747,"value":13748,"nodeType":24},{},[]," : Démarches souvent plus longues et complexes.",{"data":13750,"content":13751,"nodeType":799},{},[13752],{"data":13753,"content":13754,"nodeType":33},{},[13755,13760],{"data":13756,"marks":13757,"value":13759,"nodeType":24},{},[13758],{"type":592},"Innovation moins rapide",{"data":13761,"marks":13762,"value":13763,"nodeType":24},{},[]," : Moins réactives aux nouvelles technologies et aux besoins numériques.",{"data":13765,"content":13766,"nodeType":581},{},[13767],{"data":13768,"marks":13769,"value":13771,"nodeType":24},{},[13770],{"type":592},"Comment faire le bon choix pour votre entreprise ?",{"data":13773,"content":13774,"nodeType":33},{},[13775],{"data":13776,"marks":13777,"value":13778,"nodeType":24},{},[],"Le choix entre une banque en ligne et une banque traditionnelle dépend de vos besoins spécifiques et de la nature de votre entreprise. Voici quelques questions à vous poser :",{"data":13780,"content":13781,"nodeType":795},{},[13782,13793,13804,13815],{"data":13783,"content":13784,"nodeType":799},{},[13785],{"data":13786,"content":13787,"nodeType":33},{},[13788],{"data":13789,"marks":13790,"value":13792,"nodeType":24},{},[13791],{"type":592},"Avez-vous besoin d’un financement important à court terme ?",{"data":13794,"content":13795,"nodeType":799},{},[13796],{"data":13797,"content":13798,"nodeType":33},{},[13799],{"data":13800,"marks":13801,"value":13803,"nodeType":24},{},[13802],{"type":592},"Préférez-vous avoir un conseiller attitré et une relation de proximité avec votre banque ?",{"data":13805,"content":13806,"nodeType":799},{},[13807],{"data":13808,"content":13809,"nodeType":33},{},[13810],{"data":13811,"marks":13812,"value":13814,"nodeType":24},{},[13813],{"type":592},"Recherchez-vous principalement des services de base à faible coût ?",{"data":13816,"content":13817,"nodeType":799},{},[13818],{"data":13819,"content":13820,"nodeType":33},{},[13821],{"data":13822,"marks":13823,"value":13825,"nodeType":24},{},[13824],{"type":592},"Votre activité nécessite-t-elle une gestion simple et rapide de vos opérations bancaires ?",{"data":13827,"content":13828,"nodeType":25},{},[13829],{"data":13830,"marks":13831,"value":13833,"nodeType":24},{},[13832],{"type":592},"Conclusion : Banque en ligne ou banque traditionnelle ?",{"data":13835,"content":13836,"nodeType":33},{},[13837,13842],{"data":13838,"marks":13839,"value":13841,"nodeType":24},{},[13840],{"type":592},"Il n’y a pas de réponse unique",{"data":13843,"marks":13844,"value":13845,"nodeType":24},{},[],", mais plutôt une solution qui correspondra le mieux à vos besoins. Pour les entrepreneurs cherchant simplicité et rapidité, une banque en ligne peut être un excellent choix. Cependant, si votre entreprise nécessite un accompagnement plus personnalisé et des produits financiers complexes, une banque traditionnelle pourrait s’avérer plus adaptée.","Le choix d’une banque est une des premières décisions que doit prendre un entrepreneur. Retrouvez les différences entre agences bancaires et néo-banques !",[13848],{"nodeType":24,"value":13849,"marks":13850,"data":13852},"banques",[13851],{"type":393},{},{"nodeType":24,"value":13854,"marks":13855,"data":13856},", qui offrent une certaine sécurité financière. Avant de choisir une épargne adaptée à vos besoins (comme un ",[],{},{"nodeType":385,"data":13858,"content":13860},{"uri":13859},"https://www.service-public.fr/particuliers/vosdroits/F16140",[13861],{"nodeType":24,"value":13862,"marks":13863,"data":13865},"Plan Épargne Logement",[13864],{"type":393},{},{"nodeType":24,"value":13867,"marks":13868,"data":13869},", un Livret A, un LDDS, un LEP, une assurance-vie, des SCPI, un PEA…), il est important de réaliser une simulation pour anticiper les éventuelles surprises liées à vos charges. C'est précisément pour cela que nous avons conçu ce ",[],{},{"nodeType":24,"value":13131,"marks":13871,"data":13873},[13872],{"type":592},{},{"nodeType":24,"value":13875,"marks":13876,"data":13877},". En choisissant d’épargner avec votre banque, vous renoncez à une consommation immédiate et bénéficiez en retour d’un taux d’intérêt supérieur à l’inflation.",[],{},{"nodeType":33,"data":13879,"content":13880},{},[13881,13884,13888],{"nodeType":24,"value":1071,"marks":13882,"data":13883},[],{},{"nodeType":24,"value":13131,"marks":13885,"data":13887},[13886],{"type":592},{},{"nodeType":24,"value":13889,"marks":13890,"data":13891}," vous aide à prendre la meilleure décision pour sécuriser votre avenir financier. ",[],{},"Choisissez notre simulateur d’épargne pour avoir une visibilité sur votre placement auprès de votre banque. Bénéficiez d’un outil gratuit, simple et efficace.",[13894],{"nodeType":24,"value":13895,"marks":13896,"data":13898},"épargne",[13897],{"type":393},{},{"nodeType":24,"value":13900,"marks":13901,"data":13902}," de manière significative ! Mais concrètement, qu'est-ce qu'une action ? Comment peut-on l'utiliser à son avantage ?",[],{},{"nodeType":581,"data":13904,"content":13905},{},[13906],{"nodeType":24,"value":13907,"marks":13908,"data":13910},"Qu’est-ce qu’une action ?",[13909],{"type":592},{},{"nodeType":33,"data":13912,"content":13913},{},[13914,13919,13923,15301,15305,18008],{"nodeType":24,"value":13915,"marks":13916,"data":13918},"Une action",[13917],{"type":592},{},{"nodeType":24,"value":13920,"marks":13921,"data":13922}," est un titre de propriété représentant une fraction du capital d'une société de capitaux. Lorsqu'une personne possède des actions d'une société, elle détient une partie de cette société, ce qui lui confère certains droits, tels que le droit de vote lors des ",[],{},{"nodeType":5622,"data":13924,"content":15295},{"target":13925},{"metadata":13926,"sys":13929,"fields":13939},{"tags":13927,"concepts":13928},[],[],{"space":13930,"id":13932,"type":336,"createdAt":13933,"updatedAt":13934,"environment":13935,"publishedVersion":6691,"revision":564,"contentType":13937,"locale":349},{"sys":13931},{"type":332,"linkType":333,"id":334},"X4lmeBEAAB0Aagrq","2022-09-20T15:48:02.477Z","2026-03-26T16:16:32.012Z",{"sys":13936},{"id":341,"type":332,"linkType":342},{"sys":13938},{"type":332,"linkType":347,"id":5639},{"title":13940,"slug":13941,"author":13942,"category":13967,"publishedAt":13979,"cover":13980,"content":14000,"metaTitle":13940,"metaDescription":15294},"Assemblée générale d'entreprise : tout savoir","assemblee-generale-entreprise",{"metadata":13943,"sys":13946,"fields":13953},{"tags":13944,"concepts":13945},[],[],{"space":13947,"id":5650,"type":336,"createdAt":5651,"updatedAt":5652,"environment":13949,"publishedVersion":324,"revision":565,"contentType":13951,"locale":349},{"sys":13948},{"type":332,"linkType":333,"id":334},{"sys":13950},{"id":341,"type":332,"linkType":342},{"sys":13952},{"type":332,"linkType":347,"id":5657},{"name":5659,"slug":5660,"profilePicture":13954},{"metadata":13955,"sys":13958,"fields":13963},{"tags":13956,"concepts":13957},[],[],{"space":13959,"id":5668,"type":484,"createdAt":5669,"updatedAt":5669,"environment":13961,"publishedVersion":681,"revision":366,"locale":349},{"sys":13960},{"type":332,"linkType":333,"id":334},{"sys":13962},{"id":341,"type":332,"linkType":342},{"title":5660,"file":13964},{"url":5674,"details":13965,"fileName":5679,"contentType":5680},{"size":5676,"image":13966},{"width":5678,"height":5678},{"metadata":13968,"sys":13971,"fields":13978},{"tags":13969,"concepts":13970},[],[],{"space":13972,"id":5870,"type":336,"createdAt":5871,"updatedAt":5871,"environment":13974,"publishedVersion":415,"revision":366,"contentType":13976,"locale":349},{"sys":13973},{"type":332,"linkType":333,"id":334},{"sys":13975},{"id":341,"type":332,"linkType":342},{"sys":13977},{"type":332,"linkType":347,"id":706},{"title":5877,"slug":5878,"metaTitle":5879,"metaDescription":5880},"2018-05-23T00:00:00.000Z",{"metadata":13981,"sys":13984,"fields":13991},{"tags":13982,"concepts":13983},[],[],{"space":13985,"id":13987,"type":484,"createdAt":13988,"updatedAt":13988,"environment":13989,"publishedVersion":681,"revision":366,"locale":349},{"sys":13986},{"type":332,"linkType":333,"id":334},"1zqqGo4gA0QoBaWQxKdhYR","2022-09-20T09:54:13.280Z",{"sys":13990},{"id":341,"type":332,"linkType":342},{"title":13992,"file":13993},"1de1a317-b70b-4e30-a16f-5bb48afa2a01 assemble-CC-81e",{"url":13994,"details":13995,"fileName":13999,"contentType":5680},"//images.ctfassets.net/97bcek6xbwhd/1zqqGo4gA0QoBaWQxKdhYR/22491c6630331eb5fdf24decd63bd087/1de1a317-b70b-4e30-a16f-5bb48afa2a01_assemble-CC-81e.png",{"size":13996,"image":13997},745669,{"width":13998,"height":6754},1198,"1de1a317-b70b-4e30-a16f-5bb48afa2a01_assemble-CC-81e.png",{"data":14001,"content":14002,"nodeType":34},{},[14003,14015,14023,14058,14065,14073,14080,14092,14132,14139,14171,14179,14186,15220,15227,15243,15258,15265],{"data":14004,"content":14005,"nodeType":33},{},[14006,14011],{"data":14007,"marks":14008,"value":14010,"nodeType":24},{},[14009],{"type":592},"L'assemblée générale d'entreprise",{"data":14012,"marks":14013,"value":14014,"nodeType":24},{},[]," est un moment important pour chaque société, réunissant actionnaires ou membres pour voter sur les décisions stratégiques. Elle se divise en deux types : l'assemblée générale ordinaire et l'assemblée générale extraordinaire. Mais quelles sont les différences ? Quelles sont les obligations ? Toutes les réponses à vos questions dans cet article.",{"data":14016,"content":14017,"nodeType":581},{},[14018],{"data":14019,"marks":14020,"value":14022,"nodeType":24},{},[14021],{"type":592},"L'assemblée générale d’entreprise : définition",{"data":14024,"content":14025,"nodeType":33},{},[14026,14030,14034,14043,14046,14054],{"data":14027,"marks":14028,"value":14010,"nodeType":24},{},[14029],{"type":592},{"data":14031,"marks":14032,"value":14033,"nodeType":24},{},[]," est un rassemblement de ses actionnaires ou membres, où sont discutées et décidées les grandes orientations de l'entreprise. Cet événement revêt une importance particulière, car c'est lors de cette réunion que sont prises les décisions majeures, telles que ",{"data":14035,"content":14037,"nodeType":385},{"uri":14036},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/approbation-des-comptes-annuels/",[14038],{"data":14039,"marks":14040,"value":14042,"nodeType":24},{},[14041],{"type":393},"l'approbation des comptes",{"data":14044,"marks":14045,"value":4725,"nodeType":24},{},[],{"data":14047,"content":14048,"nodeType":385},{"uri":8274},[14049],{"data":14050,"marks":14051,"value":14053,"nodeType":24},{},[14052],{"type":393},"distribution des dividendes",{"data":14055,"marks":14056,"value":14057,"nodeType":24},{},[]," ou encore l'élection des dirigeants. Chaque participant dispose d'un droit de vote proportionnel à sa participation dans l'entreprise, ce qui leur permet de s'exprimer, de poser des questions aux dirigeants, et de se prononcer sur la gestion globale de l'entreprise.",{"data":14059,"content":14060,"nodeType":33},{},[14061],{"data":14062,"marks":14063,"value":14064,"nodeType":24},{},[],"Toutes les sociétés organisent une assemblée générale, qui constitue l'organe législatif de l'entreprise. Il existe deux types d'assemblées générales : l'assemblée générale ordinaire et l'assemblée générale extraordinaire.",{"data":14066,"content":14067,"nodeType":581},{},[14068],{"data":14069,"marks":14070,"value":14072,"nodeType":24},{},[14071],{"type":592},"L’assemblée générale extraordinaire et l’assemblée générale ordinaire : quelle différence ?",{"data":14074,"content":14075,"nodeType":25},{},[14076],{"data":14077,"marks":14078,"value":14079,"nodeType":24},{},[],"L’assemblée générale extraordinaire",{"data":14081,"content":14082,"nodeType":33},{},[14083,14088],{"data":14084,"marks":14085,"value":14087,"nodeType":24},{},[14086],{"type":592},"L'assemblée générale extraordinaire",{"data":14089,"marks":14090,"value":14091,"nodeType":24},{},[]," peut être réalisée à tout moment. Elle peut être sur la demande du dirigeant de l’entreprise, des associés ou des actionnaires. L'assemblée permet de prendre les décisions portant sur les modifications de statuts de l’entreprise, comme par exemple les caractéristiques de l’entreprise : forme sociale, dénomination sociale… Elle peut également effectuer des changements concernant les règles de fonctionnement comme le changement de modalités de répartition des bénéfices ou encore le rachat des parts sociales. Cette assemblée est donc provoquée uniquement en cas de besoin ou volonté de changer les statuts de l’entreprise.",{"data":14093,"content":14094,"nodeType":33},{},[14095,14099,14107,14111,14116,14120,14128],{"data":14096,"marks":14097,"value":14098,"nodeType":24},{},[],"Concernant l'assemblée générale extraordinaire, les associés de l’entreprise en ",{"data":14100,"content":14102,"nodeType":385},{"uri":14101},"https://www.clementine.fr/blog/creation-et-financement/sarl/",[14103],{"data":14104,"marks":14105,"value":8823,"nodeType":24},{},[14106],{"type":393},{"data":14108,"marks":14109,"value":14110,"nodeType":24},{},[]," doivent être convoqués à l’assemblée au moins ",{"data":14112,"marks":14113,"value":14115,"nodeType":24},{},[14114],{"type":592},"15 jours avant",{"data":14117,"marks":14118,"value":14119,"nodeType":24},{},[]," la date de l’événement. Cette convocation doit être envoyée par lettre recommandée avec accusé de réception et doit comporter l’ordre du jour. Si cela n’est pas respecté, les associés peuvent demander l’annulation des décisions prises lors de cette assemblée générale extraordinaire. Pour les entreprises en ",{"data":14121,"content":14123,"nodeType":385},{"uri":14122},"https://www.clementine.fr/blog/creation-et-financement/sas/",[14124],{"data":14125,"marks":14126,"value":8835,"nodeType":24},{},[14127],{"type":393},{"data":14129,"marks":14130,"value":14131,"nodeType":24},{},[],", les formalités de l’assemblée générale extraordinaire dépendent des modalités statutaires de l’entreprise.",{"data":14133,"content":14134,"nodeType":25},{},[14135],{"data":14136,"marks":14137,"value":14138,"nodeType":24},{},[],"L’assemblée générale ordinaire",{"data":14140,"content":14141,"nodeType":33},{},[14142,14147,14151,14156,14160,14167],{"data":14143,"marks":14144,"value":14146,"nodeType":24},{},[14145],{"type":592},"L'assemblée générale ordinaire",{"data":14148,"marks":14149,"value":14150,"nodeType":24},{},[]," n’implique pas une modification des statuts de l’entreprise contrairement à l’assemblée générale extraordinaire. Cette assemblée générale doit se tenir ",{"data":14152,"marks":14153,"value":14155,"nodeType":24},{},[14154],{"type":592},"au moins une fois par an",{"data":14157,"marks":14158,"value":14159,"nodeType":24},{},[]," et doit être réalisé dans un délai de six mois après la clôture d’un ",{"data":14161,"content":14162,"nodeType":385},{"uri":8260},[14163],{"data":14164,"marks":14165,"value":8263,"nodeType":24},{},[14166],{"type":393},{"data":14168,"marks":14169,"value":14170,"nodeType":24},{},[]," de l’entreprise. L’assemblée générale ordinaire permet d’approuver les comptes annuels, le mode de gestion et la stratégie de l’entreprise. Elle permet également de décider l’affectation du dernier bénéfice réalisé, c’est-à-dire choisir ou non la distribution des dividendes et le moyen de paiement de ceux-ci. C’est à ce moment aussi que l’ensemble des associés et des dirigeants parlent et décident des orientations futures de l’activité de l’entreprise.",{"data":14172,"content":14173,"nodeType":581},{},[14174],{"data":14175,"marks":14176,"value":14178,"nodeType":24},{},[14177],{"type":592},"Quelles sont les obligations de l'assemblée générale ordinaire ?",{"data":14180,"content":14181,"nodeType":25},{},[14182],{"data":14183,"marks":14184,"value":14185,"nodeType":24},{},[],"Obligation temporelle",{"data":14187,"content":14188,"nodeType":33},{},[14189,14193,14198,14202,14207,14211,14216,14225,14229,15207,15211,15216],{"data":14190,"marks":14191,"value":14192,"nodeType":24},{},[],"Pour ",{"data":14194,"marks":14195,"value":14197,"nodeType":24},{},[14196],{"type":592},"l'assemblée générale ordinaire",{"data":14199,"marks":14200,"value":14201,"nodeType":24},{},[],", elle doit avoir lieu ",{"data":14203,"marks":14204,"value":14206,"nodeType":24},{},[14205],{"type":592},"obligatoirement une fois par an",{"data":14208,"marks":14209,"value":14210,"nodeType":24},{},[]," et doit se dérouler ",{"data":14212,"marks":14213,"value":14215,"nodeType":24},{},[14214],{"type":592},"dans les six mois suivant la ",{"data":14217,"content":14218,"nodeType":385},{"uri":8245},[14219],{"data":14220,"marks":14221,"value":14224,"nodeType":24},{},[14222,14223],{"type":592},{"type":393},"clôture d’un exercice comptable",{"data":14226,"marks":14227,"value":14228,"nodeType":24},{},[],". 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Ceci signifie donc que la plus-value estimée selon le cours de l’action est potentielle tant que l’action n’a pas été vendue.",{"data":17990,"content":17991,"nodeType":33},{},[17992,17997],{"data":17993,"marks":17994,"value":904,"nodeType":24},{},[17995,17996],{"type":393},{"type":592},{"data":17998,"marks":17999,"value":18000,"nodeType":24},{},[]," : Les grandes entreprises, à l’instar de Meta et Google, ne distribuent que très peu de dividendes. Ceci n'empêche pas leurs actions d'atteindre d'importants taux de rentabilité, car ces géants connaissent de fortes croissances et des hausses rapides du cours de l’action. En conséquence, leurs actionnaires connaissent des plus-values intéressantes.","Découvrez comment fonctionnent les dividendes : calcul, versement et conseils pour maximiser vos revenus d’actionnaire simplement et efficacement.",[18003],{"nodeType":24,"value":18004,"marks":18005,"data":18007},"dividendes",[18006],{"type":393},{},{"nodeType":24,"value":18009,"marks":18010,"data":18011}," si la société décide de distribuer ses bénéfices. Le prix d'une action peut fluctuer en fonction de la performance de l'entreprise, de l'économie globale et de la perception du marché, ce qui peut offrir des opportunités de gain ou des risques de perte pour l'investisseur.",[],{},{"nodeType":33,"data":18013,"content":18014},{},[18015,18019,18029],{"nodeType":24,"value":18016,"marks":18017,"data":18018},"À distinguer de l’action elle‑même, le ",[],{},{"nodeType":385,"data":18020,"content":18022},{"uri":18021},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/bsa/",[18023],{"nodeType":24,"value":18024,"marks":18025,"data":18028},"bon de souscription d'action",[18026,18027],{"type":592},{"type":393},{},{"nodeType":24,"value":18030,"marks":18031,"data":18032}," est un instrument qui offre le droit d’acheter des actions à une date ultérieure et à un prix fixé à l’avance. ",[],{},{"nodeType":581,"data":18034,"content":18035},{},[18036],{"nodeType":24,"value":18037,"marks":18038,"data":18040},"Quels sont les différents types d’actions ?",[18039],{"type":592},{},{"nodeType":33,"data":18042,"content":18043},{},[18044,18047,18052],{"nodeType":24,"value":7731,"marks":18045,"data":18046},[],{},{"nodeType":24,"value":18048,"marks":18049,"data":18051},"2 types",[18050],{"type":592},{},{"nodeType":24,"value":18053,"marks":18054,"data":18055}," principaux d'actions :",[],{},{"nodeType":2432,"data":18057,"content":18058},{},[18059,18074],{"nodeType":799,"data":18060,"content":18061},{},[18062],{"nodeType":33,"data":18063,"content":18064},{},[18065,18070],{"nodeType":24,"value":18066,"marks":18067,"data":18069},"Actions ordinaires",[18068],{"type":592},{},{"nodeType":24,"value":18071,"marks":18072,"data":18073}," : Elles donnent généralement droit à un vote par action lors des assemblées générales des actionnaires et à une part des bénéfices de l'entreprise (dividendes). 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Pour créer des actions, il vous faut tout d'abord décider du nombre d'actions à créer. Dans cet exemple, vous décidez d’en créer 4.",[],{},{"nodeType":33,"data":18194,"content":18195},{},[18196],{"nodeType":24,"value":18197,"marks":18198,"data":18199},"De ce fait, la valeur d'une action correspondra à la division du capital social par le nombre d'actions définies (100 000/4) : vos actions s’élèvent donc à 25 000 euros chacune.",[],{},{"nodeType":581,"data":18201,"content":18202},{},[18203],{"nodeType":24,"value":18204,"marks":18205,"data":18207},"Comment acheter une action ?",[18206],{"type":592},{},{"nodeType":33,"data":18209,"content":18210},{},[18211,18215,18220,18223,18228],{"nodeType":24,"value":18212,"marks":18213,"data":18214},"Pour acheter une action en bourse, il existe principalement deux marchés où cela peut se faire : le ",[],{},{"nodeType":24,"value":18216,"marks":18217,"data":18219},"marché primaire",[18218],{"type":592},{},{"nodeType":24,"value":2154,"marks":18221,"data":18222},[],{},{"nodeType":24,"value":18224,"marks":18225,"data":18227},"marché secondaire",[18226],{"type":592},{},{"nodeType":24,"value":18229,"marks":18230,"data":18231},". Le choix entre ces deux options dépend du moment où vous décidez d'investir dans une entreprise.",[],{},{"nodeType":33,"data":18233,"content":18234},{},[18235,18239,18243,18247,18251],{"nodeType":24,"value":18236,"marks":18237,"data":18238},"La première option est le ",[],{},{"nodeType":24,"value":18216,"marks":18240,"data":18242},[18241],{"type":592},{},{"nodeType":24,"value":18244,"marks":18245,"data":18246},", où vous achetez des actions lors de l'introduction en bourse d'une entreprise. Dans ce cas, vous bénéficiez du prix d'émission, un prix initial fixé par l'entreprise en accord avec les autorités de régulation. La deuxième option est le ",[],{},{"nodeType":24,"value":18224,"marks":18248,"data":18250},[18249],{"type":592},{},{"nodeType":24,"value":18252,"marks":18253,"data":18254},", où les actions sont échangées entre investisseurs. Ici, le prix des actions fluctue en fonction de l'offre et de la demande.",[],{},{"nodeType":33,"data":18256,"content":18257},{},[18258,18261,18266,18270,18279],{"nodeType":24,"value":14192,"marks":18259,"data":18260},[],{},{"nodeType":24,"value":18262,"marks":18263,"data":18265},"investir en bourse",[18264],{"type":592},{},{"nodeType":24,"value":18267,"marks":18268,"data":18269},", il est nécessaire de passer par des intermédiaires accrédités qui ont accès aux marchés financiers. Ces intermédiaires peuvent être des banques ou des courtiers en ligne. Les banques offrent différents produits d'investissement tels que le ",[],{},{"nodeType":385,"data":18271,"content":18273},{"uri":18272},"https://www.service-public.fr/particuliers/vosdroits/F2385",[18274],{"nodeType":24,"value":18275,"marks":18276,"data":18278},"Plan Épargne Actions (PEA)",[18277],{"type":393},{},{"nodeType":24,"value":18280,"marks":18281,"data":18282},", l'assurance-vie, ou encore le compte titres, chacun ayant ses propres avantages fiscaux et conditions. Les courtiers en ligne, quant à eux, proposent des plateformes où vous pouvez gérer votre portefeuille de manière autonome, souvent avec des frais de gestion plus réduits, mais sans toujours offrir le même niveau de conseil personnalisé que les banques.",[],{},{"nodeType":581,"data":18284,"content":18285},{},[18286],{"nodeType":24,"value":18287,"marks":18288,"data":18290},"Comment vendre une action ?",[18289],{"type":592},{},{"nodeType":33,"data":18292,"content":18293},{},[18294,18297,18302],{"nodeType":24,"value":14192,"marks":18295,"data":18296},[],{},{"nodeType":24,"value":18298,"marks":18299,"data":18301},"vendre une action",[18300],{"type":592},{},{"nodeType":24,"value":18303,"marks":18304,"data":18305},", il est important de vérifier plusieurs éléments avant de procéder à la transaction. Tout d'abord, il faut consulter les statuts de la société pour s'assurer qu'il n'existe pas de clauses spécifiques qui pourraient limiter ou encadrer la vente, telles que des clauses d'agrément ou de préemption. Ces clauses peuvent obliger l'actionnaire à obtenir l'approbation d'autres parties ou à offrir en priorité les actions à d'autres actionnaires avant de les vendre à un tiers.",[],{},{"nodeType":33,"data":18307,"content":18308},{},[18309,18313,18318],{"nodeType":24,"value":18310,"marks":18311,"data":18312},"Si vous avez signé ",[],{},{"nodeType":24,"value":18314,"marks":18315,"data":18317},"un pacte d'actionnaires",[18316],{"type":592},{},{"nodeType":24,"value":18319,"marks":18320,"data":18321},", il est important de le relire pour vérifier s'il contient des restrictions supplémentaires ou des conditions spécifiques concernant la vente de vos actions.",[],{},{"nodeType":33,"data":18323,"content":18324},{},[18325,18329,18337],{"nodeType":24,"value":18326,"marks":18327,"data":18328},"Bien que vous puissiez bénéficier de divers avantages en détenant des actions, comme participer aux décisions de l'entreprise et ",[],{},{"nodeType":385,"data":18330,"content":18331},{"uri":8274},[18332],{"nodeType":24,"value":18333,"marks":18334,"data":18336},"toucher des dividendes",[18335],{"type":393},{},{"nodeType":24,"value":18338,"marks":18339,"data":18340},", la vente de ces actions nécessite de respecter certaines conditions légales et contractuelles. Si toutes ces conditions sont remplies, vous pourrez vendre vos actions, éventuellement en réalisant une plus-value. ",[],{},"Découvrez la notion d'action en entreprise et les avantages qu'elle propose : dividendes, potentiel de rendement et propriété partielle de l'entreprise.","https://youtu.be/NtJG8C5p6I4",[18344],{"nodeType":24,"value":18345,"marks":18346,"data":18348},"actions",[18347],{"type":393},{},{"nodeType":24,"value":18350,"marks":18351,"data":18352}," en circulation pour obtenir le montant de la ",[],{},{"nodeType":24,"value":12860,"marks":18354,"data":18356},[18355],{"type":592},{},{"nodeType":24,"value":923,"marks":18358,"data":18359},[],{},{"nodeType":33,"data":18361,"content":18362},{},[18363,18368],{"nodeType":24,"value":904,"marks":18364,"data":18367},[18365,18366],{"type":393},{"type":592},{},{"nodeType":24,"value":18369,"marks":18370,"data":18371}," : Si la valeur comptable est supérieure au cours actuel de l’action, l'action est sous-évaluée. Cependant, si le cours de l'action dépasse cette valeur comptable par action, l’action est surévaluée.",[],{},{"nodeType":581,"data":18373,"content":18374},{},[18375],{"nodeType":24,"value":18376,"marks":18377,"data":18379},"Qu’est-ce-que la valeur comptable par action ?",[18378],{"type":592},{},{"nodeType":33,"data":18381,"content":18382},{},[18383,18386,18390,18394,20179],{"nodeType":24,"value":2940,"marks":18384,"data":18385},[],{},{"nodeType":24,"value":12860,"marks":18387,"data":18389},[18388],{"type":592},{},{"nodeType":24,"value":18391,"marks":18392,"data":18393}," est un indicateur financier qui permet de déterminer la valeur d'une entreprise par rapport à ses actions. Elle est calculée en soustrayant ",[],{},{"nodeType":5622,"data":18395,"content":20173},{"target":18396},{"metadata":18397,"sys":18400,"fields":18411},{"tags":18398,"concepts":18399},[],[],{"space":18401,"id":18403,"type":336,"createdAt":18404,"updatedAt":18405,"environment":18406,"publishedVersion":18408,"revision":415,"contentType":18409,"locale":349},{"sys":18402},{"type":332,"linkType":333,"id":334},"5MPObRioMeUgh143bCcaHN","2025-06-04T07:49:45.802Z","2025-06-13T11:57:18.345Z",{"sys":18407},{"id":341,"type":332,"linkType":342},20,{"sys":18410},{"type":332,"linkType":347,"id":5639},{"title":18412,"slug":18413,"author":18414,"category":18439,"publishedAt":18451,"cover":18452,"content":18472,"metaTitle":18412,"metaDescription":20172},"Actif et passif en comptabilité : comprendre le bilan comptable","actif-et-passif",{"metadata":18415,"sys":18418,"fields":18425},{"tags":18416,"concepts":18417},[],[],{"space":18419,"id":5650,"type":336,"createdAt":5651,"updatedAt":5652,"environment":18421,"publishedVersion":324,"revision":565,"contentType":18423,"locale":349},{"sys":18420},{"type":332,"linkType":333,"id":334},{"sys":18422},{"id":341,"type":332,"linkType":342},{"sys":18424},{"type":332,"linkType":347,"id":5657},{"name":5659,"slug":5660,"profilePicture":18426},{"metadata":18427,"sys":18430,"fields":18435},{"tags":18428,"concepts":18429},[],[],{"space":18431,"id":5668,"type":484,"createdAt":5669,"updatedAt":5669,"environment":18433,"publishedVersion":681,"revision":366,"locale":349},{"sys":18432},{"type":332,"linkType":333,"id":334},{"sys":18434},{"id":341,"type":332,"linkType":342},{"title":5660,"file":18436},{"url":5674,"details":18437,"fileName":5679,"contentType":5680},{"size":5676,"image":18438},{"width":5678,"height":5678},{"metadata":18440,"sys":18443,"fields":18450},{"tags":18441,"concepts":18442},[],[],{"space":18444,"id":5870,"type":336,"createdAt":5871,"updatedAt":5871,"environment":18446,"publishedVersion":415,"revision":366,"contentType":18448,"locale":349},{"sys":18445},{"type":332,"linkType":333,"id":334},{"sys":18447},{"id":341,"type":332,"linkType":342},{"sys":18449},{"type":332,"linkType":347,"id":706},{"title":5877,"slug":5878,"metaTitle":5879,"metaDescription":5880},"2025-06-04",{"metadata":18453,"sys":18456,"fields":18463},{"tags":18454,"concepts":18455},[],[],{"space":18457,"id":18459,"type":484,"createdAt":18460,"updatedAt":18460,"environment":18461,"publishedVersion":415,"revision":366,"locale":349},{"sys":18458},{"type":332,"linkType":333,"id":334},"9uhhBUKMrZs5jVlbnZ1z2","2025-06-04T07:47:34.686Z",{"sys":18462},{"id":341,"type":332,"linkType":342},{"title":18464,"description":18465,"file":18466},"Actif et passif","Cover article Actif et passif",{"url":18467,"details":18468,"fileName":18471,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/9uhhBUKMrZs5jVlbnZ1z2/db4fb3e9652cb22786854896723a0584/Actif_et_passif.webp",{"size":18469,"image":18470},135956,{"width":690,"height":691},"Actif et passif.webp",{"nodeType":34,"data":18473,"content":18474},{},[18475,18491,18498,18505,18530,18537,18565,18651,18658,18674,18790,18797,18824,18831,18838,19028,19035,19059,19582,19589,19623,19630,19653,19668,19675,19710,19717,19724,19740,19747,20124,20130,20137,20144,20151,20158,20165],{"nodeType":33,"data":18476,"content":18477},{},[18478,18482,18487],{"nodeType":24,"value":18479,"marks":18480,"data":18481},"Vous vous demandez ce que signifient ",[],{},{"nodeType":24,"value":18483,"marks":18484,"data":18486},"actif et passif",[18485],{"type":592},{},{"nodeType":24,"value":18488,"marks":18489,"data":18490}," dans un bilan comptable ? Ces deux termes sont partout dès qu’on parle de comptabilité, mais ils restent flous pour beaucoup d’entrepreneurs. Pourtant, bien comprendre l’actif et passif est essentiel pour savoir ce que possède votre entreprise… et ce qu’elle doit. Ce duo forme la structure de votre bilan comptable, un document clé pour évaluer la santé financière de votre activité. Vous avez du mal à faire la différence entre une immobilisation, une dette, une réserve ou une créance ? Vous n’êtes pas seul.",[],{},{"nodeType":33,"data":18492,"content":18493},{},[18494],{"nodeType":24,"value":18495,"marks":18496,"data":18497},"Dans cet article, on vous explique simplement ce que sont l’actif et le passif, comment ils se présentent dans un bilan, et surtout, comment les lire pour prendre de meilleures décisions de gestion.",[],{},{"nodeType":581,"data":18499,"content":18500},{},[18501],{"nodeType":24,"value":18502,"marks":18503,"data":18504},"Qu’est-ce que l’actif du bilan comptable ?",[],{},{"nodeType":33,"data":18506,"content":18507},{},[18508,18512,18517,18521,18526],{"nodeType":24,"value":18509,"marks":18510,"data":18511},"L’",[],{},{"nodeType":24,"value":18513,"marks":18514,"data":18516},"actif",[18515],{"type":592},{},{"nodeType":24,"value":18518,"marks":18519,"data":18520}," représente tout ",[],{},{"nodeType":24,"value":18522,"marks":18523,"data":18525},"ce que l’entreprise possède ou contrôle",[18524],{"type":592},{},{"nodeType":24,"value":18527,"marks":18528,"data":18529},". C’est ce qui va potentiellement générer une ressource économique future. Il est composé de deux grandes catégories : l’actif immobilisé et l’actif circulant.",[],{},{"nodeType":25,"data":18531,"content":18532},{},[18533],{"nodeType":24,"value":18534,"marks":18535,"data":18536},"L’actif immobilisé ",[],{},{"nodeType":33,"data":18538,"content":18539},{},[18540,18543,18552,18556,18561],{"nodeType":24,"value":18509,"marks":18541,"data":18542},[],{},{"nodeType":385,"data":18544,"content":18546},{"uri":18545},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/actif-immobilise/",[18547],{"nodeType":24,"value":18548,"marks":18549,"data":18551},"actif immobilisé",[18550],{"type":393},{},{"nodeType":24,"value":18553,"marks":18554,"data":18555}," regroupe ",[],{},{"nodeType":24,"value":18557,"marks":18558,"data":18560},"les biens destinés à être utilisés durablement",[18559],{"type":592},{},{"nodeType":24,"value":18562,"marks":18563,"data":18564}," par l’entreprise. On y trouve :",[],{},{"nodeType":795,"data":18566,"content":18567},{},[18568,18596,18636],{"nodeType":799,"data":18569,"content":18570},{},[18571],{"nodeType":33,"data":18572,"content":18573},{},[18574,18579,18583,18592],{"nodeType":24,"value":18575,"marks":18576,"data":18578},"Immobilisations incorporelles",[18577],{"type":592},{},{"nodeType":24,"value":18580,"marks":18581,"data":18582}," : ce sont les actifs non physiques tels que les brevets, licences, ",[],{},{"nodeType":385,"data":18584,"content":18586},{"uri":18585},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/amortissement-du-fonds-de-commerce/",[18587],{"nodeType":24,"value":18588,"marks":18589,"data":18591},"fonds de commerce",[18590],{"type":393},{},{"nodeType":24,"value":18593,"marks":18594,"data":18595},", logiciels, ou encore les marques. Ils ont une valeur, même s’ils ne sont pas tangibles.",[],{},{"nodeType":799,"data":18597,"content":18598},{},[18599],{"nodeType":33,"data":18600,"content":18601},{},[18602,18607,18611,18619,18623,18632],{"nodeType":24,"value":18603,"marks":18604,"data":18606},"Immobilisations corporelles",[18605],{"type":592},{},{"nodeType":24,"value":18608,"marks":18609,"data":18610}," : il s’agit des biens matériels, comme les machines, les ",[],{},{"nodeType":385,"data":18612,"content":18613},{"uri":3628},[18614],{"nodeType":24,"value":18615,"marks":18616,"data":18618},"véhicules",[18617],{"type":393},{},{"nodeType":24,"value":18620,"marks":18621,"data":18622},", les ordinateurs ou les ",[],{},{"nodeType":385,"data":18624,"content":18626},{"uri":18625},"https://www.clementine.fr/blog/creation-et-financement/comment-choisir-le-local-de-mon-entreprise-/",[18627],{"nodeType":24,"value":18628,"marks":18629,"data":18631},"locaux",[18630],{"type":393},{},{"nodeType":24,"value":18633,"marks":18634,"data":18635},". Ces éléments sont essentiels à l’exploitation et sont conservés sur plusieurs années.",[],{},{"nodeType":799,"data":18637,"content":18638},{},[18639],{"nodeType":33,"data":18640,"content":18641},{},[18642,18647],{"nodeType":24,"value":18643,"marks":18644,"data":18646},"Immobilisations financières",[18645],{"type":592},{},{"nodeType":24,"value":18648,"marks":18649,"data":18650}," : ce sont les titres de participation dans d'autres entreprises, les dépôts de garantie, les prêts accordés à long terme. Ces actifs ne sont pas directement liés à l’exploitation quotidienne mais à la stratégie de placement ou de contrôle.",[],{},{"nodeType":25,"data":18652,"content":18653},{},[18654],{"nodeType":24,"value":18655,"marks":18656,"data":18657},"L’actif circulant",[],{},{"nodeType":33,"data":18659,"content":18660},{},[18661,18665,18670],{"nodeType":24,"value":18662,"marks":18663,"data":18664},"L’actif circulant comprend",[],{},{"nodeType":24,"value":18666,"marks":18667,"data":18669}," les éléments qui sont appelés à se renouveler",[18668],{"type":592},{},{"nodeType":24,"value":18671,"marks":18672,"data":18673}," régulièrement :",[],{},{"nodeType":795,"data":18675,"content":18676},{},[18677,18700,18723,18750],{"nodeType":799,"data":18678,"content":18679},{},[18680],{"nodeType":33,"data":18681,"content":18682},{},[18683,18686,18696],{"nodeType":24,"value":396,"marks":18684,"data":18685},[],{},{"nodeType":385,"data":18687,"content":18689},{"uri":18688},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-stock-dune-entreprise-en-comptabilite/",[18690],{"nodeType":24,"value":18691,"marks":18692,"data":18695},"Stocks",[18693,18694],{"type":393},{"type":592},{},{"nodeType":24,"value":18697,"marks":18698,"data":18699}," : matières premières, marchandises ou produits finis que l’entreprise détient pour les vendre ou les consommer.",[],{},{"nodeType":799,"data":18701,"content":18702},{},[18703],{"nodeType":33,"data":18704,"content":18705},{},[18706,18709,18719],{"nodeType":24,"value":396,"marks":18707,"data":18708},[],{},{"nodeType":385,"data":18710,"content":18712},{"uri":18711},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quels-sont-les-methodes-de-recouvrement-de-creances/",[18713],{"nodeType":24,"value":18714,"marks":18715,"data":18718},"Créances",[18716,18717],{"type":393},{"type":592},{},{"nodeType":24,"value":18720,"marks":18721,"data":18722}," : principalement les créances clients, c’est-à-dire l’argent que les clients doivent à l’entreprise pour des ventes déjà effectuées.",[],{},{"nodeType":799,"data":18724,"content":18725},{},[18726],{"nodeType":33,"data":18727,"content":18728},{},[18729,18734,18738,18747],{"nodeType":24,"value":18730,"marks":18731,"data":18733},"Disponibilités",[18732],{"type":592},{},{"nodeType":24,"value":18735,"marks":18736,"data":18737}," : il s’agit de la trésorerie en caisse ou sur les ",[],{},{"nodeType":385,"data":18739,"content":18741},{"uri":18740},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-compte-courant-bancaire/",[18742],{"nodeType":24,"value":18743,"marks":18744,"data":18746},"comptes bancaires",[18745],{"type":393},{},{"nodeType":24,"value":923,"marks":18748,"data":18749},[],{},{"nodeType":799,"data":18751,"content":18752},{},[18753],{"nodeType":33,"data":18754,"content":18755},{},[18756,18759,18769,18774,18778,18786],{"nodeType":24,"value":396,"marks":18757,"data":18758},[],{},{"nodeType":385,"data":18760,"content":18762},{"uri":18761},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/vmp-valeurs-mobilieres-de-placement/",[18763],{"nodeType":24,"value":18764,"marks":18765,"data":18768},"Valeurs mobilières de placement",[18766,18767],{"type":393},{"type":592},{},{"nodeType":24,"value":18770,"marks":18771,"data":18773}," (VMP)",[18772],{"type":592},{},{"nodeType":24,"value":18775,"marks":18776,"data":18777}," : ce sont des titres rapidement mobilisables, comme des ",[],{},{"nodeType":385,"data":18779,"content":18781},{"uri":18780},"https://www.clementine.fr/blog/creation-et-financement/qu-est-ce-qu-une-action/",[18782],{"nodeType":24,"value":18345,"marks":18783,"data":18785},[18784],{"type":393},{},{"nodeType":24,"value":18787,"marks":18788,"data":18789}," ou obligations à court terme, achetés pour placer de la trésorerie de manière temporaire.",[],{},{"nodeType":581,"data":18791,"content":18792},{},[18793],{"nodeType":24,"value":18794,"marks":18795,"data":18796},"Qu’est-ce que le passif du bilan comptable ?",[],{},{"nodeType":33,"data":18798,"content":18799},{},[18800,18803,18808,18812,18820],{"nodeType":24,"value":720,"marks":18801,"data":18802},[],{},{"nodeType":24,"value":18804,"marks":18805,"data":18807},"passif",[18806],{"type":592},{},{"nodeType":24,"value":18809,"marks":18810,"data":18811}," correspond aux ressources financières de l’entreprise, autrement dit à ce qui a permis de financer les éléments de l’actif. Il se divise entre passif interne (",[],{},{"nodeType":385,"data":18813,"content":18815},{"uri":18814},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/calcul-capitaux-propres/",[18816],{"nodeType":24,"value":12910,"marks":18817,"data":18819},[18818],{"type":393},{},{"nodeType":24,"value":18821,"marks":18822,"data":18823},") et passif externe (dettes et obligations).",[],{},{"nodeType":25,"data":18825,"content":18826},{},[18827],{"nodeType":24,"value":18828,"marks":18829,"data":18830},"Le passif interne (capitaux propres)",[],{},{"nodeType":33,"data":18832,"content":18833},{},[18834],{"nodeType":24,"value":18835,"marks":18836,"data":18837},"Le passif interne regroupe les ressources apportées par les associés ou générées par l’entreprise 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capital.",[],{},{"nodeType":799,"data":18864,"content":18865},{},[18866],{"nodeType":33,"data":18867,"content":18868},{},[18869,18872,18882],{"nodeType":24,"value":396,"marks":18870,"data":18871},[],{},{"nodeType":385,"data":18873,"content":18875},{"uri":18874},"https://www.clementine.fr/blog/creation-et-financement/le-compte-courant-dassocie/",[18876],{"nodeType":24,"value":18877,"marks":18878,"data":18881},"Comptes courants d’associés",[18879,18880],{"type":393},{"type":592},{},{"nodeType":24,"value":18883,"marks":18884,"data":18885}," : avances faites par les associés à l’entreprise, en dehors du capital 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Cependant, il arrive parfois qu’une entreprise ne soit pas en mesure de régler ces cotisations. Dans ce cas, elle accumule des ",[],{},{"nodeType":24,"value":15438,"marks":19166,"data":19168},[19167],{"type":592},{},{"nodeType":24,"value":19170,"marks":19171,"data":19172}," auprès des organismes collecteurs. Si l’entreprise ne peut pas régler la totalité de sa dette immédiatement, elle peut demander un ",[],{},{"nodeType":24,"value":19174,"marks":19175,"data":19177},"étalement de paiement",[19176],{"type":592},{},{"nodeType":24,"value":19179,"marks":19180,"data":19181},". 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Cette opération d’étalement est idéale pour les entreprises qui éprouvent des difficultés au règlement de leurs dettes. Pour ce faire, le dirigeant de l’entreprise concernée va se charger de négocier la mise en place d’un procédé d’étalement auprès de l’organisme collecteur. Cet étalement peut s’étendre sur une période comprise entre ",[],{},{"nodeType":24,"value":19326,"marks":19327,"data":19329},"2 et 6 mois",[19328],{"type":592},{},{"nodeType":24,"value":19331,"marks":19332,"data":19333},". 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D’un point de vue général, les entreprises ont recours à la procédure de Cochef lorsqu’elles souhaitent trouver une solution de règlement aux échéances écoulées qui n’ont pas été honorées. Ainsi, plusieurs dettes sont concernées par la procédure de Cochef. Il s’agit  : ",[],{},{"nodeType":795,"data":19359,"content":19360},{},[19361,19383,19393],{"nodeType":799,"data":19362,"content":19363},{},[19364],{"nodeType":33,"data":19365,"content":19366},{},[19367,19371,19379],{"nodeType":24,"value":19368,"marks":19369,"data":19370},"Des différentes taxes : taxe professionnelle, ",[],{},{"nodeType":385,"data":19372,"content":19373},{"uri":2481},[19374],{"nodeType":24,"value":19375,"marks":19376,"data":19378},"TVA",[19377],{"type":393},{},{"nodeType":24,"value":19380,"marks":19381,"data":19382},"…",[],{},{"nodeType":799,"data":19384,"content":19385},{},[19386],{"nodeType":33,"data":19387,"content":19388},{},[19389],{"nodeType":24,"value":19390,"marks":19391,"data":19392},"Des cotisations sociales dues à l’Urssaf",[],{},{"nodeType":799,"data":19394,"content":19395},{},[19396],{"nodeType":33,"data":19397,"content":19398},{},[19399],{"nodeType":24,"value":19400,"marks":19401,"data":19402},"etc…",[],{},{"nodeType":25,"data":19404,"content":19405},{},[19406],{"nodeType":24,"value":19407,"marks":19408,"data":19409},"Effectuer une demande de procédure de Cochef ",[],{},{"nodeType":33,"data":19411,"content":19412},{},[19413,19417,19422],{"nodeType":24,"value":19414,"marks":19415,"data":19416},"Afin de pouvoir avoir recours à la ",[],{},{"nodeType":24,"value":19418,"marks":19419,"data":19421},"procédure de Cochef",[19420],{"type":592},{},{"nodeType":24,"value":19423,"marks":19424,"data":19425},", il faut procéder en amont au montage d’un dossier à transférer au service compétent. Ce dossier doit contenir les éléments suivants : ",[],{},{"nodeType":795,"data":19427,"content":19428},{},[19429,19452,19462,19472,19494,19504,19514],{"nodeType":799,"data":19430,"content":19431},{},[19432],{"nodeType":33,"data":19433,"content":19434},{},[19435,19439,19448],{"nodeType":24,"value":19436,"marks":19437,"data":19438},"Un extrait ",[],{},{"nodeType":385,"data":19440,"content":19442},{"uri":19441},"https://www.clementine.fr/blog/creation-et-financement/le-kbis-de-a-a-z/",[19443],{"nodeType":24,"value":19444,"marks":19445,"data":19447},"Kbis",[19446],{"type":393},{},{"nodeType":24,"value":19449,"marks":19450,"data":19451}," et une explication des difficultés de trésorerie",[],{},{"nodeType":799,"data":19453,"content":19454},{},[19455],{"nodeType":33,"data":19456,"content":19457},{},[19458],{"nodeType":24,"value":19459,"marks":19460,"data":19461},"Un formulaire de demande de délai de paiement disponible auprès du CCSF du département",[],{},{"nodeType":799,"data":19463,"content":19464},{},[19465],{"nodeType":33,"data":19466,"content":19467},{},[19468],{"nodeType":24,"value":19469,"marks":19470,"data":19471},"L’état détaillé de vos dettes",[],{},{"nodeType":799,"data":19473,"content":19474},{},[19475],{"nodeType":33,"data":19476,"content":19477},{},[19478,19482,19491],{"nodeType":24,"value":19479,"marks":19480,"data":19481},"Vos 3 derniers bilans et ",[],{},{"nodeType":385,"data":19483,"content":19485},{"uri":19484},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-compte-de-resultat/",[19486],{"nodeType":24,"value":19487,"marks":19488,"data":19490},"comptes de résultats",[19489],{"type":393},{},{"nodeType":24,"value":396,"marks":19492,"data":19493},[],{},{"nodeType":799,"data":19495,"content":19496},{},[19497],{"nodeType":33,"data":19498,"content":19499},{},[19500],{"nodeType":24,"value":19501,"marks":19502,"data":19503},"Un plan de trésorerie prévisionnel sur 12 mois",[],{},{"nodeType":799,"data":19505,"content":19506},{},[19507],{"nodeType":33,"data":19508,"content":19509},{},[19510],{"nodeType":24,"value":19511,"marks":19512,"data":19513},"Une proposition d’échéancier",[],{},{"nodeType":799,"data":19515,"content":19516},{},[19517],{"nodeType":33,"data":19518,"content":19519},{},[19520],{"nodeType":24,"value":19521,"marks":19522,"data":19523},"Une présentation de garanties (dans la mesure du possible)",[],{},{"nodeType":33,"data":19525,"content":19526},{},[19527,19532,19536,19541],{"nodeType":24,"value":904,"marks":19528,"data":19531},[19529,19530],{"type":393},{"type":592},{},{"nodeType":24,"value":19533,"marks":19534,"data":19535}," : Une fois que votre dossier a été transféré, celui-ci sera étudié dès sa réception. 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",[],{},"Comment étaler vos dettes sociales ?",[19547],{"nodeType":24,"value":19197,"marks":19548,"data":19550},[19549],{"type":393},{},{"nodeType":24,"value":3853,"marks":19552,"data":19553},[],{},{"nodeType":385,"data":19555,"content":19557},{"uri":19556},"https://www.clementine.fr/blog/calculateurs/montant-remboursement-emprunt/",[19558],{"nodeType":24,"value":19559,"marks":19560,"data":19562},"emprunts",[19561],{"type":393},{},{"nodeType":24,"value":19564,"marks":19565,"data":19566}," bancaires, etc. Ces sommes devront être remboursées, à court ou long terme.",[],{},{"nodeType":799,"data":19568,"content":19569},{},[19570],{"nodeType":33,"data":19571,"content":19572},{},[19573,19578],{"nodeType":24,"value":19574,"marks":19575,"data":19577},"Provisions pour risques et charges",[19576],{"type":592},{},{"nodeType":24,"value":19579,"marks":19580,"data":19581}," : montants provisionnés pour faire face à des événements futurs probables, comme un litige en cours, une garantie client ou une restructuration.",[],{},{"nodeType":581,"data":19583,"content":19584},{},[19585],{"nodeType":24,"value":19586,"marks":19587,"data":19588},"Quelle est la différence entre l’actif et le passif ?",[],{},{"nodeType":33,"data":19590,"content":19591},{},[19592,19596,19601,19605,19610,19614,19619],{"nodeType":24,"value":19593,"marks":19594,"data":19595},"Comprendre la différence entre",[],{},{"nodeType":24,"value":19597,"marks":19598,"data":19600}," actif et passif",[19599],{"type":592},{},{"nodeType":24,"value":19602,"marks":19603,"data":19604},", c’est comprendre la logique financière du bilan. L’actif montre ",[],{},{"nodeType":24,"value":19606,"marks":19607,"data":19609},"ce que possède",[19608],{"type":592},{},{"nodeType":24,"value":19611,"marks":19612,"data":19613}," l’entreprise, tandis que le passif indique ",[],{},{"nodeType":24,"value":19615,"marks":19616,"data":19618},"comment elle a financé",[19617],{"type":592},{},{"nodeType":24,"value":19620,"marks":19621,"data":19622}," ces possessions.",[],{},{"nodeType":33,"data":19624,"content":19625},{},[19626],{"nodeType":24,"value":19627,"marks":19628,"data":19629},"Autrement dit :",[],{},{"nodeType":795,"data":19631,"content":19632},{},[19633,19643],{"nodeType":799,"data":19634,"content":19635},{},[19636],{"nodeType":33,"data":19637,"content":19638},{},[19639],{"nodeType":24,"value":19640,"marks":19641,"data":19642},"L’actif correspond à l’utilisation des ressources.",[],{},{"nodeType":799,"data":19644,"content":19645},{},[19646],{"nodeType":33,"data":19647,"content":19648},{},[19649],{"nodeType":24,"value":19650,"marks":19651,"data":19652},"Le passif correspond à l’origine des ressources.",[],{},{"nodeType":33,"data":19654,"content":19655},{},[19656,19660,19665],{"nodeType":24,"value":19657,"marks":19658,"data":19659},"L’un ne va pas sans l’autre. Toute ressource engagée (passif) se retrouve investie quelque part (actif). D’ailleurs, c’est pour cette raison que le bilan comptable est toujours équilibré : ",[],{},{"nodeType":24,"value":19661,"marks":19662,"data":19664},"total actif = total passif",[19663],{"type":592},{},{"nodeType":24,"value":923,"marks":19666,"data":19667},[],{},{"nodeType":581,"data":19669,"content":19670},{},[19671],{"nodeType":24,"value":19672,"marks":19673,"data":19674},"Qu’est-ce qu’un bilan comptable ?",[],{},{"nodeType":33,"data":19676,"content":19677},{},[19678,19681,19689,19692,19697,19701,19706],{"nodeType":24,"value":720,"marks":19679,"data":19680},[],{},{"nodeType":385,"data":19682,"content":19683},{"uri":8590},[19684],{"nodeType":24,"value":19685,"marks":19686,"data":19688},"bilan comptable",[19687],{"type":393},{},{"nodeType":24,"value":8129,"marks":19690,"data":19691},[],{},{"nodeType":24,"value":19693,"marks":19694,"data":19696},"une photographie de l’entreprise à une date précise",[19695],{"type":592},{},{"nodeType":24,"value":19698,"marks":19699,"data":19700},", souvent le 31 décembre. Il permet de visualiser ce que l’entreprise détient (actif) et ce qu’elle doit (passif). Il est composé de ",[],{},{"nodeType":24,"value":19702,"marks":19703,"data":19705},"deux colonnes",[19704],{"type":592},{},{"nodeType":24,"value":19707,"marks":19708,"data":19709}," : à gauche, l’actif, et à droite, le passif. Le bilan sert aussi bien à l’administration fiscale, qu’aux investisseurs, aux banques ou aux dirigeants pour analyser la situation financière.",[],{},{"nodeType":33,"data":19711,"content":19712},{},[19713],{"nodeType":24,"value":19714,"marks":19715,"data":19716},"Au-delà de son aspect réglementaire, c’est un outil précieux pour prendre des décisions stratégiques : investir, se financer, optimiser sa gestion de trésorerie...",[],{},{"nodeType":581,"data":19718,"content":19719},{},[19720],{"nodeType":24,"value":19721,"marks":19722,"data":19723},"Comment se présentent l’actif et le passif dans le bilan comptable ?",[],{},{"nodeType":33,"data":19725,"content":19726},{},[19727,19731,19736],{"nodeType":24,"value":19728,"marks":19729,"data":19730},"Dans un bilan comptable classique, l’actif et passif sont organisés",[],{},{"nodeType":24,"value":19732,"marks":19733,"data":19735}," de manière hiérarchique",[19734],{"type":592},{},{"nodeType":24,"value":19737,"marks":19738,"data":19739},", du plus durable au plus liquide pour l’actif, et du plus stable au plus urgent à rembourser pour le passif. 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Ensemble, ils forment le bilan comptable.",[],{},{"nodeType":25,"data":20145,"content":20146},{},[20147],{"nodeType":24,"value":20148,"marks":20149,"data":20150},"Comment équilibrer l’actif et le passif ?",[],{},{"nodeType":33,"data":20152,"content":20153},{},[20154],{"nodeType":24,"value":20155,"marks":20156,"data":20157},"Dans un bilan comptable, l’actif et le passif doivent toujours être égaux. Chaque ressource (passif) finance un emploi (actif). Si ce n’est pas le cas, il y a une erreur comptable à corriger.",[],{},{"nodeType":25,"data":20159,"content":20160},{},[20161],{"nodeType":24,"value":20162,"marks":20163,"data":20164},"Est-ce qu’une voiture est un actif ou un passif ?",[],{},{"nodeType":33,"data":20166,"content":20167},{},[20168],{"nodeType":24,"value":20169,"marks":20170,"data":20171},"Pour une entreprise, une voiture est un actif si elle lui appartient et est utilisée pour son activité. 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Découvrez un guide clair et complet pensé pour les entrepreneurs.",[20174],{"nodeType":24,"value":20175,"marks":20176,"data":20178},"les passifs des actifs",[20177],{"type":393},{},{"nodeType":24,"value":20180,"marks":20181,"data":20182}," totaux de l'entreprise, puis en divisant par le nombre d'actions en circulation.",[],{},{"nodeType":581,"data":20184,"content":20185},{},[20186],{"nodeType":24,"value":20187,"marks":20188,"data":20190},"Comment calculer la valeur comptable par action ?",[20189],{"type":592},{},{"nodeType":33,"data":20192,"content":20193},{},[20194,20198,20203,20207,20214],{"nodeType":24,"value":20195,"marks":20196,"data":20197},"Comme indiqué précédemment, ",[],{},{"nodeType":24,"value":20199,"marks":20200,"data":20202},"la valeur comptable par action",[20201],{"type":592},{},{"nodeType":24,"value":20204,"marks":20205,"data":20206}," est calculée en prenant la valeur totale des actifs d'une entreprise, en soustrayant ses passifs 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Toutefois, ce taux peut être réduit à 6 % si une convention collective le prévoit.",{"data":23685,"content":23686,"nodeType":25},{},[23687],{"data":23688,"marks":23689,"value":23690,"nodeType":24},{},[],"Quand est versée l'indemnité de fin de contrat en CDD ?",{"data":23692,"content":23693,"nodeType":33},{},[23694],{"data":23695,"marks":23696,"value":23697,"nodeType":24},{},[],"L’indemnité de fin de contrat en CDD est versée au salarié à la fin de son contrat, en même temps que son dernier salaire, lors du solde de tout compte. Elle doit apparaître distinctement sur le bulletin de paie. En cas de CDD successifs, elle est versée à la fin du dernier contrat. 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Pour chaque journée de travail, il vous suffit d'entrer l'heure de début et l'heure de fin de votre travail, ainsi que la durée totale de vos pauses.",[],{},{"nodeType":33,"data":23789,"content":23790},{},[23791,23795,23800],{"nodeType":24,"value":23792,"marks":23793,"data":23794},"La calculatrice s’occupe ainsi de ",[],{},{"nodeType":24,"value":23796,"marks":23797,"data":23799},"calculer les heures de travail",[23798],{"type":592},{},{"nodeType":24,"value":23801,"marks":23802,"data":23803}," et déterminera ensuite le nombre d'heures travaillées pour chaque jour, et affichera la durée totale travaillée au cours de la semaine.",[],{},{"nodeType":581,"data":23805,"content":23806},{},[23807],{"nodeType":24,"value":23808,"marks":23809,"data":23811},"Le temps de travail en France",[23810],{"type":592},{},{"nodeType":33,"data":23813,"content":23814},{},[23815,23819,23824,23828,23837],{"nodeType":24,"value":23816,"marks":23817,"data":23818},"En France, ",[],{},{"nodeType":24,"value":23820,"marks":23821,"data":23823},"la durée du travail",[23822],{"type":592},{},{"nodeType":24,"value":23825,"marks":23826,"data":23827}," pour un emploi à temps plein est régie par le ",[],{},{"nodeType":385,"data":23829,"content":23831},{"uri":23830},"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072050/LEGISCTA000006160754/2020-10-05",[23832],{"nodeType":24,"value":23833,"marks":23834,"data":23836},"Code du travail",[23835],{"type":393},{},{"nodeType":24,"value":23838,"marks":23839,"data":23840},". 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Veuillez vous rapprocher de ",[],{},{"nodeType":385,"data":24209,"content":24211},{"uri":24210},"https://www.anil.org/lanil-et-les-adil/votre-adil/",[24212],{"nodeType":24,"value":24213,"marks":24214,"data":24216},"votre ADIL",[24215],{"type":393},{},{"nodeType":24,"value":24218,"marks":24219,"data":24220}," pour obtenir des informations complémentaires.",[],{},{"nodeType":581,"data":24222,"content":24223},{},[24224],{"nodeType":24,"value":24225,"marks":24226,"data":24228},"Comment notre calculateur fonctionne-t-il ?",[24227],{"type":592},{},{"nodeType":33,"data":24230,"content":24231},{},[24232,24236,24245],{"nodeType":24,"value":24233,"marks":24234,"data":24235},"Comme pour tous ",[],{},{"nodeType":385,"data":24237,"content":24239},{"uri":24238},"https://www.clementine.fr/blog/calculateurs/",[24240],{"nodeType":24,"value":24241,"marks":24242,"data":24244},"nos simulateurs",[24243],{"type":393},{},{"nodeType":24,"value":24246,"marks":24247,"data":24248},", ce calculateur est tout aussi simple. En quelques clics, vous pouvez obtenir un résultat à titre indicatif pour mieux comprendre le prêt à taux zéro.",[],{},{"nodeType":33,"data":24250,"content":24251},{},[24252,24256,24261],{"nodeType":24,"value":24253,"marks":24254,"data":24255},"Les informations nécessaires pour ",[],{},{"nodeType":24,"value":24257,"marks":24258,"data":24260},"calculer votre prêt à taux zéro",[24259],{"type":592},{},{"nodeType":24,"value":24262,"marks":24263,"data":24264}," en plus du fait que vous soyez propriétaire ou non, sont :",[],{},{"nodeType":795,"data":24266,"content":24267},{},[24268,24282,24296,24311,24326,24340,24355],{"nodeType":799,"data":24269,"content":24270},{},[24271],{"nodeType":33,"data":24272,"content":24273},{},[24274,24277],{"nodeType":24,"value":1106,"marks":24275,"data":24276},[],{},{"nodeType":24,"value":24278,"marks":24279,"data":24281},"code postal",[24280],{"type":592},{},{"nodeType":799,"data":24283,"content":24284},{},[24285],{"nodeType":33,"data":24286,"content":24287},{},[24288,24291],{"nodeType":24,"value":1106,"marks":24289,"data":24290},[],{},{"nodeType":24,"value":24292,"marks":24293,"data":24295},"commune",[24294],{"type":592},{},{"nodeType":799,"data":24297,"content":24298},{},[24299],{"nodeType":33,"data":24300,"content":24301},{},[24302,24306],{"nodeType":24,"value":24303,"marks":24304,"data":24305},"votre",[],{},{"nodeType":24,"value":24307,"marks":24308,"data":24310}," revenu fiscal de référence",[24309],{"type":592},{},{"nodeType":799,"data":24312,"content":24313},{},[24314],{"nodeType":33,"data":24315,"content":24316},{},[24317,24321],{"nodeType":24,"value":24318,"marks":24319,"data":24320},"la ",[],{},{"nodeType":24,"value":24322,"marks":24323,"data":24325},"composition de votre foyer",[24324],{"type":592},{},{"nodeType":799,"data":24327,"content":24328},{},[24329],{"nodeType":33,"data":24330,"content":24331},{},[24332,24335],{"nodeType":24,"value":843,"marks":24333,"data":24334},[],{},{"nodeType":24,"value":24336,"marks":24337,"data":24339},"besoin d’un logement neuf ou ancien",[24338],{"type":592},{},{"nodeType":799,"data":24341,"content":24342},{},[24343],{"nodeType":33,"data":24344,"content":24345},{},[24346,24350],{"nodeType":24,"value":24347,"marks":24348,"data":24349},"le",[],{},{"nodeType":24,"value":24351,"marks":24352,"data":24354}," coût de l’opération",[24353],{"type":592},{},{"nodeType":799,"data":24356,"content":24357},{},[24358],{"nodeType":33,"data":24359,"content":24360},{},[24361,24365],{"nodeType":24,"value":24362,"marks":24363,"data":24364},"l’",[],{},{"nodeType":24,"value":24366,"marks":24367,"data":24369},"apport personnel",[24368],{"type":592},{},{"nodeType":33,"data":24371,"content":24372},{},[24373,24377,24382],{"nodeType":24,"value":24374,"marks":24375,"data":24376},"En ayant tous ces éléments avec vous, vous allez pouvoir obtenir une réponse claire grâce à ",[],{},{"nodeType":24,"value":24378,"marks":24379,"data":24381},"notre outil",[24380],{"type":592},{},{"nodeType":24,"value":24383,"marks":24384,"data":24385}," simple et rapide.",[],{},{"nodeType":581,"data":24387,"content":24388},{},[24389],{"nodeType":24,"value":24390,"marks":24391,"data":24393},"Les changements du prêt à taux zéro en 2025",[24392],{"type":592},{},{"nodeType":33,"data":24395,"content":24396},{},[24397,24401,24406],{"nodeType":24,"value":24398,"marks":24399,"data":24400},"Depuis le ",[],{},{"nodeType":24,"value":24402,"marks":24403,"data":24405},"1er avril 2024",[24404],{"type":592},{},{"nodeType":24,"value":24407,"marks":24408,"data":24409},", le prêt à taux zéro a fait l’objet d’une importante réforme pour élargir l’accès à cette aide et mieux répondre aux besoins des ménages. Les principaux changements incluent :",[],{},{"nodeType":795,"data":24411,"content":24412},{},[24413,24431,24449,24467,24477],{"nodeType":799,"data":24414,"content":24415},{},[24416],{"nodeType":33,"data":24417,"content":24418},{},[24419,24422,24427],{"nodeType":24,"value":6383,"marks":24420,"data":24421},[],{},{"nodeType":24,"value":24423,"marks":24424,"data":24426},"prolongation du dispositif jusqu’en 2027",[24425],{"type":592},{},{"nodeType":24,"value":24428,"marks":24429,"data":24430}," pour continuer à soutenir les primo-accédants.",[],{},{"nodeType":799,"data":24432,"content":24433},{},[24434],{"nodeType":33,"data":24435,"content":24436},{},[24437,24440,24445],{"nodeType":24,"value":6383,"marks":24438,"data":24439},[],{},{"nodeType":24,"value":24441,"marks":24442,"data":24444},"revalorisation des plafonds de revenus",[24443],{"type":592},{},{"nodeType":24,"value":24446,"marks":24447,"data":24448},", permettant à 6 millions de foyers supplémentaires de devenir éligibles.",[],{},{"nodeType":799,"data":24450,"content":24451},{},[24452],{"nodeType":33,"data":24453,"content":24454},{},[24455,24458,24463],{"nodeType":24,"value":6383,"marks":24456,"data":24457},[],{},{"nodeType":24,"value":24459,"marks":24460,"data":24462},"augmentation de la quotité financée",[24461],{"type":592},{},{"nodeType":24,"value":24464,"marks":24465,"data":24466}," pour les ménages modestes, passant de 40% à 50%, offrant une aide supplémentaire moyenne de 10 000€ par ménage.",[],{},{"nodeType":799,"data":24468,"content":24469},{},[24470],{"nodeType":33,"data":24471,"content":24472},{},[24473],{"nodeType":24,"value":24474,"marks":24475,"data":24476},"Un recentrage du dispositif : les logements neufs collectifs en zones tendues et les logements anciens nécessitant des travaux en zones détendues sont désormais favorisés.",[],{},{"nodeType":799,"data":24478,"content":24479},{},[24480],{"nodeType":33,"data":24481,"content":24482},{},[24483],{"nodeType":24,"value":24484,"marks":24485,"data":24486},"Une aide doublée pour les locataires de logements sociaux souhaitant acheter leur logement.\nCes évolutions rendent le PTZ plus accessible et avantageux pour un plus grand nombre de Français.",[],{},{"nodeType":581,"data":24488,"content":24489},{},[24490],{"nodeType":24,"value":1579,"marks":24491,"data":24493},[24492],{"type":592},{},{"nodeType":25,"data":24495,"content":24496},{},[24497],{"nodeType":24,"value":24498,"marks":24499,"data":24500},"Comment calculer le prêt à taux zéro ?",[],{},{"nodeType":33,"data":24502,"content":24503},{},[24504],{"nodeType":24,"value":24505,"marks":24506,"data":24507},"Le prêt à taux zéro (PTZ) est calculé en fonction des revenus de l'emprunteur, du coût de l'opération, de la composition du foyer et de la zone géographique. Depuis 2024, la quotité peut atteindre 50 % pour les ménages les plus modestes et 20 % pour une nouvelle tranche de revenus.",[],{},{"nodeType":25,"data":24509,"content":24510},{},[24511],{"nodeType":24,"value":24512,"marks":24513,"data":24514},"Comment savoir si j’ai le droit au prêt à taux zéro ?",[],{},{"nodeType":33,"data":24516,"content":24517},{},[24518],{"nodeType":24,"value":24519,"marks":24520,"data":24521},"Vous devez vérifier vos revenus, le type de logement que vous souhaitez acheter, la composition de votre foyer et votre zone géographique. Si vos revenus sont en dessous des plafonds fixés et que vous achetez une résidence principale dans les conditions requises, vous êtes éligible au PTZ. ",[],{},{"nodeType":25,"data":24523,"content":24524},{},[24525],{"nodeType":24,"value":24526,"marks":24527,"data":24528},"Quel est le montant maximum d’un prêt à taux zéro ?",[],{},{"nodeType":33,"data":24530,"content":24531},{},[24532],{"nodeType":24,"value":24533,"marks":24534,"data":24535},"Depuis 2024, le montant maximum varie selon la zone et la composition familiale. Par exemple, il peut désormais atteindre 50% du prix d’achat dans certaines situations, avec des plafonds spécifiques pour chaque région.",[],{},{"metadata":24537,"sys":24540,"fields":24543},{"tags":24538,"concepts":24539},[],[],{"id":24541,"updatedAt":24542},"YjhF3hAAAB8AWAzI","2025-01-16T09:54:07.292Z",{"slug":24544,"title":24545,"cover":24546,"category":24568,"publishedAt":24075,"content":24580},"defiscalisation-pinel","Calculer la défiscalisation Pinel",{"metadata":24547,"sys":24550,"fields":24558},{"tags":24548,"concepts":24549},[],[],{"space":24551,"id":24553,"type":484,"createdAt":24554,"updatedAt":24555,"environment":24556,"publishedVersion":5706,"revision":681,"locale":349},{"sys":24552},{"type":332,"linkType":333,"id":334},"7JGR3hzUScw3yR4SIkuCW","2022-09-20T09:53:22.467Z","2024-11-21T14:30:22.169Z",{"sys":24557},{"id":341,"type":332,"linkType":342},{"title":24545,"description":24559,"file":24560},"Image article Calculer la défiscalisation Pinel",{"url":24561,"details":24562,"fileName":24567,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/7JGR3hzUScw3yR4SIkuCW/4138698523289a8b05fb6d0974866320/image_article_d_fiscalisation_Pinel.webp",{"size":24563,"image":24564},946500,{"width":24565,"height":24566},7258,4024,"image_article_défiscalisation_Pinel.webp",{"metadata":24569,"sys":24572,"fields":24579},{"tags":24570,"concepts":24571},[],[],{"space":24573,"id":700,"type":336,"createdAt":701,"updatedAt":701,"environment":24575,"publishedVersion":565,"revision":366,"contentType":24577,"locale":349},{"sys":24574},{"type":332,"linkType":333,"id":334},{"sys":24576},{"id":341,"type":332,"linkType":342},{"sys":24578},{"type":332,"linkType":347,"id":706},{"title":708,"slug":709,"metaTitle":710,"metaDescription":711},{"nodeType":34,"data":24581,"content":24582},{},[24583,24590,24597,24604,24629,24663,24670,24677,24760,24783,24822,24829,24845,24891,24898,24905,24921,24946,25100,25115,25122,25129,25144,25169,25185],{"nodeType":33,"data":24584,"content":24585},{},[24586],{"nodeType":24,"value":24587,"marks":24588,"data":24589},"Réduire ses impôts tout en se constituant un patrimoine immobilier ? C’est possible avec la loi Pinel. Mais pour en profiter pleinement, il faut comprendre les règles, les plafonds et les conditions. Grâce à notre simulateur, calculez votre réduction d’impôt avec la défiscalisation Pinel.",[],{},{"nodeType":33,"data":24591,"content":24592},{},[24593],{"nodeType":24,"value":743,"marks":24594,"data":24596},[24595],{"type":455},{},{"nodeType":581,"data":24598,"content":24599},{},[24600],{"nodeType":24,"value":24601,"marks":24602,"data":24603},"Qu’est-ce que la loi Pinel ?",[],{},{"nodeType":33,"data":24605,"content":24606},{},[24607,24611,24616,24620,24625],{"nodeType":24,"value":24608,"marks":24609,"data":24610},"La loi Pinel, introduite en 2014, est ",[],{},{"nodeType":24,"value":24612,"marks":24613,"data":24615},"un dispositif fiscal ",[24614],{"type":592},{},{"nodeType":24,"value":24617,"marks":24618,"data":24619},"destiné à encourager les investissements dans l’immobilier locatif neuf ou rénové. Son objectif principal ? ",[],{},{"nodeType":24,"value":24621,"marks":24622,"data":24624},"Augmenter l’offre de logements dans des zones où la demande locative est forte",[24623],{"type":592},{},{"nodeType":24,"value":24626,"marks":24627,"data":24628},", tout en incitant les investisseurs à s’engager dans des projets locatifs à long terme.",[],{},{"nodeType":33,"data":24630,"content":24631},{},[24632,24636,24641,24645,24650,24654,24659],{"nodeType":24,"value":24633,"marks":24634,"data":24635},"Concrètement, ce mécanisme permet de bénéficier d’",[],{},{"nodeType":24,"value":24637,"marks":24638,"data":24640},"une réduction d’impôt ",[24639],{"type":592},{},{"nodeType":24,"value":24642,"marks":24643,"data":24644},"proportionnelle à la durée de mise en location du bien immobilier. Ce dernier doit répondre à ",[],{},{"nodeType":24,"value":24646,"marks":24647,"data":24649},"des critères stricts ",[24648],{"type":592},{},{"nodeType":24,"value":24651,"marks":24652,"data":24653},"en matière de localisation, de performance énergétique, et de conditions de location. En retour, l’investisseur profite d’",[],{},{"nodeType":24,"value":24655,"marks":24656,"data":24658},"un avantage fiscal",[24657],{"type":592},{},{"nodeType":24,"value":24660,"marks":24661,"data":24662}," qui peut s’élever à plusieurs dizaines de milliers d’euros sur plusieurs années.",[],{},{"nodeType":581,"data":24664,"content":24665},{},[24666],{"nodeType":24,"value":24667,"marks":24668,"data":24669},"Quels investissements sont concernés par la loi Pinel ?",[],{},{"nodeType":33,"data":24671,"content":24672},{},[24673],{"nodeType":24,"value":24674,"marks":24675,"data":24676},"La défiscalisation Pinel n’est pas accessible à tous les projets immobiliers. Voici les critères principaux à respecter pour être éligible :",[],{},{"nodeType":795,"data":24678,"content":24679},{},[24680,24707,24730,24745],{"nodeType":799,"data":24681,"content":24682},{},[24683],{"nodeType":33,"data":24684,"content":24685},{},[24686,24691,24695,24703],{"nodeType":24,"value":24687,"marks":24688,"data":24690},"Types d’acquisitions",[24689],{"type":592},{},{"nodeType":24,"value":24692,"marks":24693,"data":24694}," : La loi Pinel s’applique uniquement aux logements neufs, en état futur d’achèvement (VEFA), ou aux biens anciens ayant fait l’objet de ",[],{},{"nodeType":385,"data":24696,"content":24697},{"uri":12707},[24698],{"nodeType":24,"value":24699,"marks":24700,"data":24702},"travaux de rénovation",[24701],{"type":393},{},{"nodeType":24,"value":24704,"marks":24705,"data":24706}," permettant de répondre aux normes énergétiques en vigueur.",[],{},{"nodeType":799,"data":24708,"content":24709},{},[24710],{"nodeType":33,"data":24711,"content":24712},{},[24713,24718,24722,24727],{"nodeType":24,"value":24714,"marks":24715,"data":24717},"Période de l’investissement",[24716],{"type":592},{},{"nodeType":24,"value":24719,"marks":24720,"data":24721}," : Le dispositif est encadré par des dates précises. Les investissements doivent être réalisés entre septembre 2014 et le ",[],{},{"nodeType":24,"value":24723,"marks":24724,"data":24726},"31 décembre 2024",[24725],{"type":592},{},{"nodeType":24,"value":923,"marks":24728,"data":24729},[],{},{"nodeType":799,"data":24731,"content":24732},{},[24733],{"nodeType":33,"data":24734,"content":24735},{},[24736,24741],{"nodeType":24,"value":24737,"marks":24738,"data":24740},"Localisation du logement",[24739],{"type":592},{},{"nodeType":24,"value":24742,"marks":24743,"data":24744}," : Les biens éligibles doivent se situer dans des zones définies comme tendues, c’est-à-dire où la demande locative dépasse largement l’offre. Ces zones sont classées A, A bis, et B1, couvrant principalement les grandes agglomérations et leur périphérie.",[],{},{"nodeType":799,"data":24746,"content":24747},{},[24748],{"nodeType":33,"data":24749,"content":24750},{},[24751,24756],{"nodeType":24,"value":24752,"marks":24753,"data":24755},"Performances énergétiques",[24754],{"type":592},{},{"nodeType":24,"value":24757,"marks":24758,"data":24759}," : Le logement doit respecter des normes strictes en matière de performance énergétique pour garantir une faible consommation. Les biens neufs doivent être conformes à la réglementation thermique RT 2012 ou, pour les projets récents, au label RE 2020, qui impose des critères encore plus exigeants. Quant aux logements anciens rénovés, ils doivent atteindre un niveau de performance équivalent après travaux.",[],{},{"nodeType":33,"data":24761,"content":24762},{},[24763,24767,24772,24775,24780],{"nodeType":24,"value":24764,"marks":24765,"data":24766},"Choisir un bien répondant à ces critères est essentiel pour ",[],{},{"nodeType":24,"value":24768,"marks":24769,"data":24771},"garantir votre éligibilité",[24770],{"type":592},{},{"nodeType":24,"value":4522,"marks":24773,"data":24774},[],{},{"nodeType":24,"value":24776,"marks":24777,"data":24779},"optimiser votre défiscalisation",[24778],{"type":592},{},{"nodeType":24,"value":923,"marks":24781,"data":24782},[],{},{"nodeType":33,"data":24784,"content":24785},{},[24786,24789,24794,24797,24801,24806,24813,24818],{"nodeType":24,"value":900,"marks":24787,"data":24788},[],{},{"nodeType":24,"value":904,"marks":24790,"data":24793},[24791,24792],{"type":393},{"type":592},{},{"nodeType":24,"value":20823,"marks":24795,"data":24796},[],{},{"nodeType":24,"value":24798,"marks":24799,"data":24800},"Il n'est plus possible de réaliser d'investissement locatif avec le dispositif Pinel ",[],{},{"nodeType":24,"value":24802,"marks":24803,"data":24805},"depuis le 1",[24804],{"type":592},{},{"nodeType":24,"value":24807,"marks":24808,"data":24812},"er",[24809,24811],{"type":24810},"superscript",{"type":592},{},{"nodeType":24,"value":24814,"marks":24815,"data":24817}," janvier 2025",[24816],{"type":592},{},{"nodeType":24,"value":24819,"marks":24820,"data":24821},". Si vous avez réalisé votre investissement avant cette date, vous pouvez continuer à bénéficier d'une réduction d'impôt si vous en remplissez les conditions. ",[],{},{"nodeType":581,"data":24823,"content":24824},{},[24825],{"nodeType":24,"value":24826,"marks":24827,"data":24828},"Quelles sont les conditions pour le choix du locataire ? ",[],{},{"nodeType":33,"data":24830,"content":24831},{},[24832,24836,24841],{"nodeType":24,"value":24833,"marks":24834,"data":24835},"La loi Pinel ne se limite pas à l’investissement immobilier ; elle impose également des règles strictes concernant ",[],{},{"nodeType":24,"value":24837,"marks":24838,"data":24840},"les locataires du bien",[24839],{"type":592},{},{"nodeType":24,"value":24842,"marks":24843,"data":24844},". Ces règles visent à rendre le logement accessible à des ménages aux revenus modestes ou moyens.",[],{},{"nodeType":795,"data":24846,"content":24847},{},[24848,24863],{"nodeType":799,"data":24849,"content":24850},{},[24851],{"nodeType":33,"data":24852,"content":24853},{},[24854,24859],{"nodeType":24,"value":24855,"marks":24856,"data":24858},"Plafond de revenu fiscal de référence",[24857],{"type":592},{},{"nodeType":24,"value":24860,"marks":24861,"data":24862}," : Le locataire ne doit pas dépasser un certain niveau de revenu, déterminé par sa situation familiale et la zone géographique du logement. Par exemple, un couple vivant en zone A ne doit pas dépasser un revenu fiscal de référence de 57 489€ pour être éligible.",[],{},{"nodeType":799,"data":24864,"content":24865},{},[24866],{"nodeType":33,"data":24867,"content":24868},{},[24869,24874,24878,24887],{"nodeType":24,"value":24870,"marks":24871,"data":24873},"Lien avec l’investisseur",[24872],{"type":592},{},{"nodeType":24,"value":24875,"marks":24876,"data":24877}," : Contrairement à certains dispositifs précédents, la loi Pinel autorise la location à des membres de la famille, à condition qu’ils respectent les plafonds de revenus et qu’ils ne fassent pas partie du même ",[],{},{"nodeType":385,"data":24879,"content":24881},{"uri":24880},"https://www.clementine.fr/blog/calculateurs/foyer-fiscal-impot-revenu/",[24882],{"nodeType":24,"value":24883,"marks":24884,"data":24886},"foyer fiscal",[24885],{"type":393},{},{"nodeType":24,"value":24888,"marks":24889,"data":24890},". 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Que vous soyez chef d’entreprise, artisan ou dirigeant d’une petite structure, comprendre ces charges patronales est important pour anticiper vos coûts, optimiser vos embauches et éviter les mauvaises surprises.",[],{},{"nodeType":33,"data":25499,"content":25500},{},[25501],{"nodeType":24,"value":25502,"marks":25503,"data":25504},"Dans cet article, vous découvrirez à quoi correspondent les charges patronales, comment elles sont calculées et surtout quelles solutions existent pour en réduire le montant légalement.",[],{},{"nodeType":581,"data":25506,"content":25507},{},[25508],{"nodeType":24,"value":25509,"marks":25510,"data":25511},"Qu’est-ce que les charges patronales ?",[],{},{"nodeType":33,"data":25513,"content":25514},{},[25515,25519,25524],{"nodeType":24,"value":25516,"marks":25517,"data":25518},"Les charges patronales, qu’on appelle aussi cotisations patronales,",[],{},{"nodeType":24,"value":25520,"marks":25521,"data":25523}," représentent l’ensemble des contributions sociales que l’employeur verse aux organismes sociaux en plus du salaire brut de ses employés",[25522],{"type":592},{},{"nodeType":24,"value":25525,"marks":25526,"data":25527},". 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C’est grâce à ces cotisations que les salariés peuvent bénéficier de remboursements médicaux, d’indemnités en cas d’arrêt de travail, d’un revenu lorsqu’ils se retrouvent au chômage ou d’une pension une fois à la retraite.",[],{},{"nodeType":33,"data":25592,"content":25593},{},[25594],{"nodeType":24,"value":25595,"marks":25596,"data":25597},"Elles jouent donc un rôle important dans le maintien de la sécurité financière des travailleurs, mais aussi dans la stabilité de la société. 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Ces taux",[],{},{"nodeType":24,"value":25622,"marks":25623,"data":25625}," varient selon plusieurs critères",[25624],{"type":592},{},{"nodeType":24,"value":25627,"marks":25628,"data":25629}," : niveau de rémunération, taille et secteur de l’entreprise, type de contrat…",[],{},{"nodeType":33,"data":25631,"content":25632},{},[25633,25637,25642],{"nodeType":24,"value":25634,"marks":25635,"data":25636},"En moyenne, le total des charges patronales représente ",[],{},{"nodeType":24,"value":25638,"marks":25639,"data":25641},"entre 25 % et 42 % du salaire brut",[25640],{"type":592},{},{"nodeType":24,"value":25643,"marks":25644,"data":25645},". 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Les charges patronales sont payées en plus du salaire brut par l’employeur. Toutes deux financent la Sécurité sociale, la retraite, l’assurance chômage et autres cotisations obligatoires.",[],{},{"nodeType":25,"data":26642,"content":26643},{},[26644],{"nodeType":24,"value":26645,"marks":26646,"data":26647},"Comment calculer le coût global d’un salarié ?",[],{},{"nodeType":33,"data":26649,"content":26650},{},[26651,26655,26663],{"nodeType":24,"value":26652,"marks":26653,"data":26654},"Le coût global d’un salarié se calcule en additionnant le salaire brut et l’ensemble des charges patronales, ce qui représente la dépense totale supportée par l’employeur pour la rémunération d’un collaborateur. 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Voici la formule :",[],{},{"nodeType":33,"data":26677,"content":26678},{},[26679],{"nodeType":24,"value":26680,"marks":26681,"data":26683},"Coût d’un salarié = Salaire brut + Charges patronales - Cotisations sociales + Autres coûts éventuels",[26682],{"type":6638},{},{"nodeType":33,"data":26685,"content":26686},{},[26687,26691,26695],{"nodeType":24,"value":26688,"marks":26689,"data":26690},"Pour plus de facilité, nous vous invitons à utiliser le ",[],{},{"nodeType":24,"value":25262,"marks":26692,"data":26694},[26693],{"type":592},{},{"nodeType":24,"value":26696,"marks":26697,"data":26698}," ci-dessus pour obtenir un résultat rapide.",[],{},{"nodeType":581,"data":26700,"content":26701},{},[26702],{"nodeType":24,"value":26703,"marks":26704,"data":26706},"L’embauche d’un salarié, ce qu’il faut savoir",[26705],{"type":592},{},{"nodeType":33,"data":26708,"content":26709},{},[26710],{"nodeType":24,"value":26711,"marks":26712,"data":26713},"Pour recruter, il faut établir plusieurs étapes. 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Entre les seuils obligatoires, les heures à comptabiliser et les règles qui évoluent en 2026, il est facile de s’y perdre. Pourtant, une erreur de calcul peut vite avoir des conséquences sur votre gestion ou votre conformité. Bonne nouvelle : il existe des méthodes simples pour obtenir un montant juste en quelques minutes. ",[],{},{"nodeType":33,"data":26859,"content":26860},{},[26861],{"nodeType":24,"value":26862,"marks":26863,"data":26864},"Dans cet article, vous découvrirez comment utiliser un simulateur et réussir votre calcul de gratification de stage sans vous tromper.",[],{},{"nodeType":33,"data":26866,"content":26867},{},[26868],{"nodeType":24,"value":743,"marks":26869,"data":26871},[26870],{"type":455},{},{"nodeType":581,"data":26873,"content":26874},{},[26875],{"nodeType":24,"value":26876,"marks":26877,"data":26878},"Est-il obligatoire de payer un stagiaire ?",[],{},{"nodeType":33,"data":26880,"content":26881},{},[26882,26886],{"nodeType":24,"value":26883,"marks":26884,"data":26885},"Pour la plupart des stages, les stagiaires ne perçoivent pas de rémunération car ils ne sont pas considérés comme salariés de l’entreprise. ",[],{},{"nodeType":24,"value":26887,"marks":26888,"data":26889},"Toutefois, certaines situations rendent la gratification obligatoire. 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minutes pour comprendre : la micro-entreprise","Image article 5 minutes pour comprendre : la micro-entreprise",{"url":27663,"details":27664,"fileName":27669,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/2LpJWLZaXfGAf7aXkHG8Qh/8d792b1b5aaba87fa48e592878531b57/image_article_microentreprise.webp",{"size":27665,"image":27666},3808076,{"width":27667,"height":27668},5760,3840,"image_article_microentreprise.webp",{"data":27671,"content":27672,"nodeType":34},{},[27673,27726],{"data":27674,"content":27675,"nodeType":795},{},[27676,27686,27696,27706,27716],{"data":27677,"content":27678,"nodeType":799},{},[27679],{"data":27680,"content":27681,"nodeType":33},{},[27682],{"data":27683,"marks":27684,"value":27685,"nodeType":24},{},[],"La micro-entreprise est un statut simplifié permettant de créer facilement une activité indépendante avec peu de formalités.",{"data":27687,"content":27688,"nodeType":799},{},[27689],{"data":27690,"content":27691,"nodeType":33},{},[27692],{"data":27693,"marks":27694,"value":27695,"nodeType":24},{},[],"Elle s’adresse aux entrepreneurs dont le chiffre d’affaires reste sous des seuils spécifiques selon le type d’activité.",{"data":27697,"content":27698,"nodeType":799},{},[27699],{"data":27700,"content":27701,"nodeType":33},{},[27702],{"data":27703,"marks":27704,"value":27705,"nodeType":24},{},[],"Sa gestion est allégée : pas de comptabilité complexe, déclaration simplifiée et cotisations calculées sur le chiffre d’affaires.",{"data":27707,"content":27708,"nodeType":799},{},[27709],{"data":27710,"content":27711,"nodeType":33},{},[27712],{"data":27713,"marks":27714,"value":27715,"nodeType":24},{},[],"Le régime fiscal repose sur un abattement forfaitaire ou le prélèvement libératoire, avec exonération de TVA sous certains seuils.",{"data":27717,"content":27718,"nodeType":799},{},[27719],{"data":27720,"content":27721,"nodeType":33},{},[27722],{"data":27723,"marks":27724,"value":27725,"nodeType":24},{},[],"Ce statut offre simplicité et flexibilité, mais présente des limites en matière de chiffre d’affaires, de déduction des frais et de protection sociale.",{"data":27727,"content":27728,"nodeType":33},{},[27729],{"data":27730,"marks":27731,"value":396,"nodeType":24},{},[],{"nodeType":34,"data":27733,"content":27734},{},[27735,27742,27749,27832,27872,27879,27913,27937,27944,27962,27969,28023,28030,28059,28066,28116,28123,28148,28155,28201,28220,28227,28243,28250,28266,28273,28307,28323,28344,28351,28408,28424,28445,28452,28498,28514],{"nodeType":33,"data":27736,"content":27737},{},[27738],{"nodeType":24,"value":27739,"marks":27740,"data":27741},"Vous rêvez de vous lancer à votre compte sans les contraintes administratives complexes ? La micro-entreprise est peut-être le statut qu’il vous faut. Accessible, simple et rapide à mettre en place, elle attire de plus en plus d'entrepreneurs. Mais qu'est-ce que cela implique réellement ? En 5 minutes, découvrez tout ce qu'il faut savoir pour bien comprendre ce régime et ses avantages.",[],{},{"nodeType":581,"data":27743,"content":27744},{},[27745],{"nodeType":24,"value":27746,"marks":27747,"data":27748},"Quel est le principe d'une micro-entreprise ?",[],{},{"nodeType":33,"data":27750,"content":27751},{},[27752,27755,27759,27763,27768,27772,27777,27781,27786,27790,27797,27801,27806,27810,27815,27819,27828],{"nodeType":24,"value":6383,"marks":27753,"data":27754},[],{},{"nodeType":24,"value":27598,"marks":27756,"data":27758},[27757],{"type":592},{},{"nodeType":24,"value":27760,"marks":27761,"data":27762}," est avant tout ",[],{},{"nodeType":24,"value":27764,"marks":27765,"data":27767},"un statut juridique simplifié destiné aux entrepreneurs individuels",[27766],{"type":592},{},{"nodeType":24,"value":27769,"marks":27770,"data":27771},". Ce régime a été créé pour ",[],{},{"nodeType":24,"value":27773,"marks":27774,"data":27776},"faciliter la création d’entreprises",[27775],{"type":592},{},{"nodeType":24,"value":27778,"marks":27779,"data":27780},", tout en",[],{},{"nodeType":24,"value":27782,"marks":27783,"data":27785}," limitant les obligations comptables et administratives",[27784],{"type":592},{},{"nodeType":24,"value":27787,"marks":27788,"data":27789},". En somme, il s'agit de l'option la plus légère pour quelqu'un souhaitant tester une activité sans engager de lourdes démarches. Ce régime est accessible pour les petites entreprises dont le ",[],{},{"nodeType":385,"data":27791,"content":27792},{"uri":8578},[27793],{"nodeType":24,"value":766,"marks":27794,"data":27796},[27795],{"type":393},{},{"nodeType":24,"value":27798,"marks":27799,"data":27800}," ne dépasse pas certains seuils : ",[],{},{"nodeType":24,"value":27802,"marks":27803,"data":27805},"188 700€",[27804],{"type":592},{},{"nodeType":24,"value":27807,"marks":27808,"data":27809}," pour les activités commerciales et ",[],{},{"nodeType":24,"value":27811,"marks":27812,"data":27814},"77 700€",[27813],{"type":592},{},{"nodeType":24,"value":27816,"marks":27817,"data":27818}," pour les prestations de services et activités libérales en 2026. Le micro-entrepreneur peut exercer comme artisan, commerçant ou ",[],{},{"nodeType":385,"data":27820,"content":27822},{"uri":27821},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/profession-liberale/",[27823],{"nodeType":24,"value":27824,"marks":27825,"data":27827},"profession libérale",[27826],{"type":393},{},{"nodeType":24,"value":27829,"marks":27830,"data":27831},". Le régime de micro-entreprise est ouvert à tous : salariés du secteur privé, fonctionnaires (si autorisé par la hiérarchie), retraités, demandeurs d'emploi, ou encore étudiants.",[],{},{"nodeType":33,"data":27833,"content":27834},{},[27835,27838,27843,27847,27855,27859,27868],{"nodeType":24,"value":900,"marks":27836,"data":27837},[],{},{"nodeType":24,"value":904,"marks":27839,"data":27842},[27840,27841],{"type":393},{"type":592},{},{"nodeType":24,"value":27844,"marks":27845,"data":27846}," : Il est impossible de créer votre micro-entreprise si vous êtes déjà affilié à la Sécurité Sociale des Indépendants (si vous gérez une ",[],{},{"nodeType":385,"data":27848,"content":27850},{"uri":27849},"https://www.clementine.fr/blog/creation-et-financement/eurl/",[27851],{"nodeType":24,"value":8860,"marks":27852,"data":27854},[27853],{"type":393},{},{"nodeType":24,"value":27856,"marks":27857,"data":27858}," par exemple) ou si vous exercez certaines ",[],{},{"nodeType":385,"data":27860,"content":27862},{"uri":27861},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-quune-profession-reglementee/",[27863],{"nodeType":24,"value":27864,"marks":27865,"data":27867},"activités réglementées",[27866],{"type":393},{},{"nodeType":24,"value":27869,"marks":27870,"data":27871}," (notaire, médecin, avocat, agent immobilier et autres).",[],{},{"nodeType":581,"data":27873,"content":27874},{},[27875],{"nodeType":24,"value":27876,"marks":27877,"data":27878},"Comment fonctionne une micro-entreprise ?",[],{},{"nodeType":33,"data":27880,"content":27881},{},[27882,27886,27891,27895,27900,27904,27909],{"nodeType":24,"value":27883,"marks":27884,"data":27885},"Le fonctionnement de la micro-entreprise repose sur la ",[],{},{"nodeType":24,"value":27887,"marks":27888,"data":27890},"simplicité ",[27889],{"type":592},{},{"nodeType":24,"value":27892,"marks":27893,"data":27894},": vous n'avez ni à tenir une comptabilité complexe, ni à produire de bilan annuel. Vos obligations comptables se limitent à la tenue d’",[],{},{"nodeType":24,"value":27896,"marks":27897,"data":27899},"un livre de recettes",[27898],{"type":592},{},{"nodeType":24,"value":27901,"marks":27902,"data":27903}," (et d’achats si vous vendez des biens) et à l’",[],{},{"nodeType":24,"value":27905,"marks":27906,"data":27908},"émission de factures",[27907],{"type":592},{},{"nodeType":24,"value":27910,"marks":27911,"data":27912},". De plus, la micro-entreprise permet de déclarer facilement vos revenus grâce à un régime micro-fiscal : vous déclarez votre chiffre d’affaires brut, et l’administration applique un abattement forfaitaire pour calculer votre revenu imposable.",[],{},{"nodeType":33,"data":27914,"content":27915},{},[27916,27920,27925,27929,27934],{"nodeType":24,"value":27917,"marks":27918,"data":27919},"Ce statut est aussi réputé pour son ",[],{},{"nodeType":24,"value":27921,"marks":27922,"data":27924},"régime social simplifié",[27923],{"type":592},{},{"nodeType":24,"value":27926,"marks":27927,"data":27928},". Vous payez vos cotisations sociales en fonction du chiffre d'affaires que vous réalisez, avec des taux spécifiques selon la nature de votre activité (environ 22% pour les prestations de service, par exemple). ",[],{},{"nodeType":24,"value":27930,"marks":27931,"data":27933},"Si vous ne réalisez aucun chiffre d’affaires, vous n’avez pas de cotisations à régler",[27932],{"type":592},{},{"nodeType":24,"value":923,"marks":27935,"data":27936},[],{},{"nodeType":581,"data":27938,"content":27939},{},[27940],{"nodeType":24,"value":27941,"marks":27942,"data":27943},"Comment créer une micro-entreprise ?",[],{},{"nodeType":33,"data":27945,"content":27946},{},[27947,27950,27958],{"nodeType":24,"value":2940,"marks":27948,"data":27949},[],{},{"nodeType":385,"data":27951,"content":27952},{"uri":3523},[27953],{"nodeType":24,"value":27954,"marks":27955,"data":27957},"création d’une micro-entreprise",[27956],{"type":393},{},{"nodeType":24,"value":27959,"marks":27960,"data":27961}," est un processus simple et rapide. Voici les principales étapes à suivre :",[],{},{"nodeType":25,"data":27963,"content":27964},{},[27965],{"nodeType":24,"value":27966,"marks":27967,"data":27968},"Choisir la nature de votre activité",[],{},{"nodeType":33,"data":27970,"content":27971},{},[27972,27976,27981,27985,27994,27998,28007,28011,28020],{"nodeType":24,"value":27973,"marks":27974,"data":27975},"La première étape consiste à ",[],{},{"nodeType":24,"value":27977,"marks":27978,"data":27980},"bien définir la nature de votre activité",[27979],{"type":592},{},{"nodeType":24,"value":27982,"marks":27983,"data":27984},". Vous devez identifier si vous allez exercer une activité commerciale, artisanale ou libérale. Ce choix influencera votre régime de cotisation sociale ainsi que votre ",[],{},{"nodeType":385,"data":27986,"content":27988},{"uri":27987},"https://www.cfe.urssaf.fr/saisiepl/",[27989],{"nodeType":24,"value":27990,"marks":27991,"data":27993},"Centre de Formalités des Entreprises",[27992],{"type":393},{},{"nodeType":24,"value":27995,"marks":27996,"data":27997}," (CFE). Par exemple, une activité commerciale relèvera de la ",[],{},{"nodeType":385,"data":27999,"content":28001},{"uri":28000},"https://www.cci.fr/",[28002],{"nodeType":24,"value":28003,"marks":28004,"data":28006},"Chambre de Commerce et d’Industrie",[28005],{"type":393},{},{"nodeType":24,"value":28008,"marks":28009,"data":28010},", tandis qu’une activité artisanale dépendra de la ",[],{},{"nodeType":385,"data":28012,"content":28014},{"uri":28013},"https://www.artisanat.fr/",[28015],{"nodeType":24,"value":28016,"marks":28017,"data":28019},"Chambre des Métiers et de l’Artisanat",[28018],{"type":393},{},{"nodeType":24,"value":923,"marks":28021,"data":28022},[],{},{"nodeType":25,"data":28024,"content":28025},{},[28026],{"nodeType":24,"value":28027,"marks":28028,"data":28029},"Remplir le formulaire de déclaration en ligne",[],{},{"nodeType":33,"data":28031,"content":28032},{},[28033,28037,28042,28046,28055],{"nodeType":24,"value":28034,"marks":28035,"data":28036},"Une fois l'activité déterminée, vous devez effectuer ",[],{},{"nodeType":24,"value":28038,"marks":28039,"data":28041},"la déclaration de création",[28040],{"type":592},{},{"nodeType":24,"value":28043,"marks":28044,"data":28045},". Cette démarche se fait directement en ligne via ",[],{},{"nodeType":385,"data":28047,"content":28049},{"uri":28048},"https://www.portail-autoentrepreneur.fr/",[28050],{"nodeType":24,"value":28051,"marks":28052,"data":28054},"le portail officiel des auto-entrepreneurs",[28053],{"type":393},{},{"nodeType":24,"value":28056,"marks":28057,"data":28058}," ou via votre CFE. Vous remplissez un formulaire (formulaire P0 Micro-Entrepreneur) avec des informations comme votre identité, votre adresse, la nature de votre activité, et la date de début de l’activité.",[],{},{"nodeType":25,"data":28060,"content":28061},{},[28062],{"nodeType":24,"value":28063,"marks":28064,"data":28065},"Obtenir un numéro SIRET",[],{},{"nodeType":33,"data":28067,"content":28068},{},[28069,28073,28077,28087,28091,28100,28104,28113],{"nodeType":24,"value":28070,"marks":28071,"data":28072},"Après avoir soumis votre déclaration, vous recevrez ",[],{},{"nodeType":24,"value":959,"marks":28074,"data":28076},[28075],{"type":592},{},{"nodeType":385,"data":28078,"content":28080},{"uri":28079},"https://www.clementine.fr/blog/creation-et-financement/comment-obtenir-un-numero-siret/",[28081],{"nodeType":24,"value":28082,"marks":28083,"data":28086},"numéro SIRET",[28084,28085],{"type":592},{"type":393},{},{"nodeType":24,"value":28088,"marks":28089,"data":28090},", qui est l'identifiant unique de votre entreprise. Ce numéro est essentiel pour facturer vos clients et effectuer vos démarches administratives. Vous recevrez également un code ",[],{},{"nodeType":385,"data":28092,"content":28094},{"uri":28093},"https://www.clementine.fr/blog/creation-et-financement/tout-savoir-sur-le-code-ape-9609z/",[28095],{"nodeType":24,"value":28096,"marks":28097,"data":28099},"APE",[28098],{"type":393},{},{"nodeType":24,"value":28101,"marks":28102,"data":28103}," (activité principale exercée), qui correspond à la classification de votre activité par l’",[],{},{"nodeType":385,"data":28105,"content":28107},{"uri":28106},"https://www.insee.fr/fr/accueil",[28108],{"nodeType":24,"value":28109,"marks":28110,"data":28112},"INSEE",[28111],{"type":393},{},{"nodeType":24,"value":923,"marks":28114,"data":28115},[],{},{"nodeType":25,"data":28117,"content":28118},{},[28119],{"nodeType":24,"value":28120,"marks":28121,"data":28122},"Choisir votre régime fiscal",[],{},{"nodeType":33,"data":28124,"content":28125},{},[28126,28130,28135,28139,28144],{"nodeType":24,"value":28127,"marks":28128,"data":28129},"Lors de la création de votre micro-entreprise, il vous sera demandé de choisir entre ",[],{},{"nodeType":24,"value":28131,"marks":28132,"data":28134},"le régime fiscal classique",[28133],{"type":592},{},{"nodeType":24,"value":28136,"marks":28137,"data":28138}," de la micro-entreprise ou",[],{},{"nodeType":24,"value":28140,"marks":28141,"data":28143}," le prélèvement libératoire de l’impôt sur le revenu",[28142],{"type":592},{},{"nodeType":24,"value":28145,"marks":28146,"data":28147},", si vous y êtes éligible. Le prélèvement libératoire vous permet de payer l’impôt en même temps que vos cotisations sociales, selon un pourcentage de votre chiffre d’affaires. Ce choix dépend de votre situation personnelle (notamment vos revenus).",[],{},{"nodeType":25,"data":28149,"content":28150},{},[28151],{"nodeType":24,"value":28152,"marks":28153,"data":28154},"S’inscrire à la TVA (si nécessaire)",[],{},{"nodeType":33,"data":28156,"content":28157},{},[28158,28162,28167,28171,28176,28180,28185,28189,28197],{"nodeType":24,"value":28159,"marks":28160,"data":28161},"Si vous pensez que votre chiffre d'affaires dépassera les seuils de TVA (",[],{},{"nodeType":24,"value":28163,"marks":28164,"data":28166},"85 000€",[28165],{"type":592},{},{"nodeType":24,"value":28168,"marks":28169,"data":28170}," pour les activités commerciales et d'hébergement et ",[],{},{"nodeType":24,"value":28172,"marks":28173,"data":28175},"37 500€",[28174],{"type":592},{},{"nodeType":24,"value":28177,"marks":28178,"data":28179}," pour les activités de prestations de services en 2026), vous devrez ",[],{},{"nodeType":24,"value":28181,"marks":28182,"data":28184},"vous inscrire à la TVA",[28183],{"type":592},{},{"nodeType":24,"value":28186,"marks":28187,"data":28188}," dès la création de votre micro-entreprise. Cela vous permettra de facturer la TVA à vos clients et de ",[],{},{"nodeType":385,"data":28190,"content":28191},{"uri":2980},[28192],{"nodeType":24,"value":28193,"marks":28194,"data":28196},"déduire la TVA",[28195],{"type":393},{},{"nodeType":24,"value":28198,"marks":28199,"data":28200}," sur vos achats professionnels.",[],{},{"nodeType":33,"data":28202,"content":28203},{},[28204,28208,28217],{"nodeType":24,"value":28205,"marks":28206,"data":28207},"Pour calculer la TVA d’un montant HT ou TTC, nous vous invitons à utiliser notre ",[],{},{"nodeType":385,"data":28209,"content":28211},{"uri":28210},"https://www.clementine.fr/blog/calculateurs/tva-prix-ht-ttc/",[28212],{"nodeType":24,"value":28213,"marks":28214,"data":28216},"calculateur de TVA",[28215],{"type":393},{},{"nodeType":24,"value":923,"marks":28218,"data":28219},[],{},{"nodeType":25,"data":28221,"content":28222},{},[28223],{"nodeType":24,"value":28224,"marks":28225,"data":28226},"Ouvrir un compte bancaire dédié",[],{},{"nodeType":33,"data":28228,"content":28229},{},[28230,28234,28239],{"nodeType":24,"value":28231,"marks":28232,"data":28233},"Il est recommandé, et parfois obligatoire si votre chiffre d’affaires dépasse 10 000€ sur deux années consécutives, d’",[],{},{"nodeType":24,"value":28235,"marks":28236,"data":28238},"ouvrir un compte bancaire dédié à votre activité",[28237],{"type":592},{},{"nodeType":24,"value":28240,"marks":28241,"data":28242},". Ce compte doit être distinct de votre compte personnel afin de faciliter la gestion de vos revenus professionnels, notamment pour éviter tout mélange entre vos finances personnelles et professionnelles.",[],{},{"nodeType":25,"data":28244,"content":28245},{},[28246],{"nodeType":24,"value":28247,"marks":28248,"data":28249},"Souscrire une assurance professionnelle",[],{},{"nodeType":33,"data":28251,"content":28252},{},[28253,28257,28262],{"nodeType":24,"value":28254,"marks":28255,"data":28256},"Selon la nature de votre activité, ",[],{},{"nodeType":24,"value":28258,"marks":28259,"data":28261},"certaines assurances peuvent être obligatoires",[28260],{"type":592},{},{"nodeType":24,"value":28263,"marks":28264,"data":28265}," (comme l’assurance responsabilité civile professionnelle pour les professions artisanales ou libérales). Même si elle n'est pas obligatoire pour toutes les activités, une assurance professionnelle reste fortement recommandée pour couvrir d'éventuels dommages causés dans le cadre de votre travail.",[],{},{"nodeType":581,"data":28267,"content":28268},{},[28269],{"nodeType":24,"value":28270,"marks":28271,"data":28272},"Quel est le régime fiscal d’une micro-entreprise ?",[],{},{"nodeType":33,"data":28274,"content":28275},{},[28276,28280,28285,28289,28294,28298,28303],{"nodeType":24,"value":28277,"marks":28278,"data":28279},"La micro-entreprise bénéficie d’",[],{},{"nodeType":24,"value":28281,"marks":28282,"data":28284},"un régime fiscal simplifié",[28283],{"type":592},{},{"nodeType":24,"value":28286,"marks":28287,"data":28288},". Les entrepreneurs doivent déclarer leur chiffre d’affaires et sont imposés après ",[],{},{"nodeType":24,"value":28290,"marks":28291,"data":28293},"un abattement forfaitaire pour frais professionnels",[28292],{"type":592},{},{"nodeType":24,"value":28295,"marks":28296,"data":28297},", qui varie selon l’activité (71% pour les ventes, 50% pour les services commerciaux et artisanaux, et 34% pour les professions libérales). Il est aussi possible d’opter pour ",[],{},{"nodeType":24,"value":28299,"marks":28300,"data":28302},"le prélèvement libératoire",[28301],{"type":592},{},{"nodeType":24,"value":28304,"marks":28305,"data":28306},", sous conditions de revenu, ce qui permet de payer l’impôt en même temps que les cotisations sociales, à un taux unique basé sur le chiffre d’affaires.",[],{},{"nodeType":33,"data":28308,"content":28309},{},[28310,28314,28319],{"nodeType":24,"value":28311,"marks":28312,"data":28313},"En revanche, ",[],{},{"nodeType":24,"value":28315,"marks":28316,"data":28318},"la micro-entreprise n’est pas assujettie à la TVA tant que son chiffre d’affaires ne dépasse pas certains seuils",[28317],{"type":592},{},{"nodeType":24,"value":28320,"marks":28321,"data":28322},". 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Le foyer fiscal est donc une unité de base pour le calcul de ",[],{},{"nodeType":385,"data":29523,"content":29524},{"uri":4467},[29525],{"nodeType":24,"value":29526,"marks":29527,"data":29529},"l'impôt sur le revenu",[29528],{"type":393},{},{"nodeType":24,"value":29531,"marks":29532,"data":29533}," en France, permettant de déterminer le montant d'impôt à payer en fonction des ressources globales de cette entité familiale.",[],{},{"nodeType":581,"data":29535,"content":29536},{},[29537],{"nodeType":24,"value":29538,"marks":29539,"data":29541},"L’impôt sur le revenu",[29540],{"type":592},{},{"nodeType":33,"data":29543,"content":29544},{},[29545,29549,29554],{"nodeType":24,"value":29546,"marks":29547,"data":29548},"Selon L’Insee, ",[],{},{"nodeType":24,"value":29550,"marks":29551,"data":29553},"l’impôt sur le revenu",[29552],{"type":592},{},{"nodeType":24,"value":29555,"marks":29556,"data":29557}," est un impôt qui frappe les revenus, les bénéfices et les gains en capital. Les impôts sont établis sur les revenus effectifs ou présumés des personnes physiques, ménages, sociétés et institutions sans but lucratif au service des ménages.",[],{},{"nodeType":33,"data":29559,"content":29560},{},[29561],{"nodeType":24,"value":29562,"marks":29563,"data":29564},"Les impôts sur le patrimoine sont également inclus (terrains, immeubles…) lorsque ceux-ci servent de base à l'estimation du revenu de leurs propriétaires.",[],{},{"nodeType":33,"data":29566,"content":29567},{},[29568],{"nodeType":24,"value":29569,"marks":29570,"data":29571},"Pour les ménages, l’impôt comprend essentiellement l'impôt sur le revenu des personnes physiques (IRPP), la contribution sociale généralisée (CSG) et la contribution pour le remboursement de la dette sociale (CRDS).",[],{},{"nodeType":33,"data":29573,"content":29574},{},[29575,29579,29587],{"nodeType":24,"value":29576,"marks":29577,"data":29578},"En ce qui concerne les entreprises, il s'agit principalement de ",[],{},{"nodeType":385,"data":29580,"content":29581},{"uri":8158},[29582],{"nodeType":24,"value":29583,"marks":29584,"data":29586},"l'impôt sur les sociétés",[29585],{"type":393},{},{"nodeType":24,"value":923,"marks":29588,"data":29589},[],{},{"nodeType":581,"data":29591,"content":29592},{},[29593],{"nodeType":24,"value":29594,"marks":29595,"data":29597},"Comment calculer le nombre de parts du foyer fiscal ?",[29596],{"type":592},{},{"nodeType":33,"data":29599,"content":29600},{},[29601,29604,29609,29613,29622],{"nodeType":24,"value":14192,"marks":29602,"data":29603},[],{},{"nodeType":24,"value":29605,"marks":29606,"data":29608},"calculer le nombre de parts du foyer fiscal",[29607],{"type":592},{},{"nodeType":24,"value":29610,"marks":29611,"data":29612},", il faut tenir compte de la situation maritale et du nombre d'enfants à charge. Une personne seule sans enfant correspond à une part fiscale, tandis qu'un couple marié ou pacsé bénéficie de deux parts. Pour chaque enfant à charge, une demi-part supplémentaire est accordée pour les deux premiers enfants et une part entière à partir du troisième enfant. Ainsi, le nombre de parts est déterminé par la composition familiale au 1er janvier de l'année précédent le calcul de l'impôt, en appliquant les règles définies par ",[],{},{"nodeType":385,"data":29614,"content":29616},{"uri":29615},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033817781#:~:text=Pour%20l'imposition%20des%20contribuables,d'au%20moins%20un%20enfant.",[29617],{"nodeType":24,"value":29618,"marks":29619,"data":29621},"l'article 194 du Code général des impôts",[29620],{"type":393},{},{"nodeType":24,"value":923,"marks":29623,"data":29624},[],{},{"nodeType":33,"data":29626,"content":29627},{},[29628],{"nodeType":24,"value":29629,"marks":29630,"data":29631},"Pour plus de facilité, nous vous invitons à utiliser notre simulateur ci-dessus.",[],{},{"nodeType":581,"data":29633,"content":29634},{},[29635],{"nodeType":24,"value":29636,"marks":29637,"data":29639},"Le fonctionnement de notre simulateur",[29638],{"type":592},{},{"nodeType":33,"data":29641,"content":29642},{},[29643,29647,29652],{"nodeType":24,"value":29644,"marks":29645,"data":29646},"Avec notre simulateur, le montant d’impôt sur le revenu à payer dépend du budget et de la composition de votre foyer, appelé aussi parts fiscales. Résultat, notre outil vous permettra de connaître le nombre de parts fiscales prises en compte par l’administration pour réaliser le",[],{},{"nodeType":24,"value":29648,"marks":29649,"data":29651}," calcul du foyer fiscal",[29650],{"type":592},{},{"nodeType":24,"value":923,"marks":29653,"data":29654},[],{},{"nodeType":33,"data":29656,"content":29657},{},[29658],{"nodeType":24,"value":29659,"marks":29660,"data":29661},"Sachez que plus votre foyer compte de parts fiscales, moins votre quotient familial est élevé, moins votre taux d’imposition est élevé. Les enfants mineurs, les enfants majeurs jusqu’à 21 ans (sur demande) et les adultes à charge représentent des parts ou des demi-parts fiscales pour votre foyer.",[],{},{"nodeType":33,"data":29663,"content":29664},{},[29665,29668,29672,29676,29685],{"nodeType":24,"value":720,"marks":29666,"data":29667},[],{},{"nodeType":24,"value":29485,"marks":29669,"data":29671},[29670],{"type":592},{},{"nodeType":24,"value":29673,"marks":29674,"data":29675}," et des parts fiscales permettent de déterminer le ",[],{},{"nodeType":385,"data":29677,"content":29679},{"uri":29678},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quotient-familial/",[29680],{"nodeType":24,"value":29681,"marks":29682,"data":29684},"quotient familial",[29683],{"type":393},{},{"nodeType":24,"value":29686,"marks":29687,"data":29688},". Ce ratio évalue le montant d’impôt sur le revenu à payer pour le foyer fiscal et il sert de base d’attribution de certaines aides et allocations sociales.",[],{},{"metadata":29690,"sys":29693,"fields":29696},{"tags":29691,"concepts":29692},[],[],{"id":29694,"updatedAt":29695},"YjSz2hAAAB8ASF1O","2026-03-26T16:48:53.206Z",{"slug":29697,"title":29698,"cover":29699,"category":29719,"publishedAt":13070,"content":29731},"calculer-quotient-familial","Calculer le quotient familial : simulateur",{"metadata":29700,"sys":29703,"fields":29710},{"tags":29701,"concepts":29702},[],[],{"space":29704,"id":29706,"type":484,"createdAt":29707,"updatedAt":29707,"environment":29708,"publishedVersion":365,"revision":366,"locale":349},{"sys":29705},{"type":332,"linkType":333,"id":334},"6ezQ0Y6un1jC0WpLPRvpyp","2025-03-12T10:34:24.077Z",{"sys":29709},{"id":341,"type":332,"linkType":342},{"title":29711,"description":29712,"file":29713},"Calcul-quotient-familial","Image de couverture de l'article sur le calcul du quotient familial",{"url":29714,"details":29715,"fileName":29718,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/6ezQ0Y6un1jC0WpLPRvpyp/326bea9b90f47caa8dcd4108df2c385b/Calcul-quotient-familial.webp",{"size":29716,"image":29717},454008,{"width":690,"height":691},"Calcul-quotient-familial.webp",{"metadata":29720,"sys":29723,"fields":29730},{"tags":29721,"concepts":29722},[],[],{"space":29724,"id":700,"type":336,"createdAt":701,"updatedAt":701,"environment":29726,"publishedVersion":565,"revision":366,"contentType":29728,"locale":349},{"sys":29725},{"type":332,"linkType":333,"id":334},{"sys":29727},{"id":341,"type":332,"linkType":342},{"sys":29729},{"type":332,"linkType":347,"id":706},{"title":708,"slug":709,"metaTitle":710,"metaDescription":711},{"data":29732,"content":29733,"nodeType":34},{},[29734,29749,29756,29764,29791,29798,29805,29883,29890,29910,29917,29940,29947,29954,29977,29984,29992,30016,30023,30031,30039,30059,30084,30103,30111,30130,30137,30144,30151,30158,30165,30172,30179,30186],{"data":29735,"content":29736,"nodeType":33},{},[29737,29741,29745],{"data":29738,"marks":29739,"value":29740,"nodeType":24},{},[],"Garant et fondement du système social français, le ",{"data":29742,"marks":29743,"value":29681,"nodeType":24},{},[29744],{"type":592},{"data":29746,"marks":29747,"value":29748,"nodeType":24},{},[]," a toujours gardé le mystère sur sa méthode de calcul. A travers notre simulateur, vous aurez la possibilité de calculer votre quotient familial en toute simplicité.",{"data":29750,"content":29751,"nodeType":33},{},[29752],{"data":29753,"marks":29754,"value":743,"nodeType":24},{},[29755],{"type":455},{"data":29757,"content":29758,"nodeType":581},{},[29759],{"data":29760,"marks":29761,"value":29763,"nodeType":24},{},[29762],{"type":592},"Qu’est-ce que le quotient familial ?",{"data":29765,"content":29766,"nodeType":33},{},[29767,29770,29776,29780,29787],{"data":29768,"marks":29769,"value":720,"nodeType":24},{},[],{"data":29771,"content":29772,"nodeType":385},{"uri":29678},[29773],{"data":29774,"marks":29775,"value":29681,"nodeType":24},{},[],{"data":29777,"marks":29778,"value":29779,"nodeType":24},{},[]," est un mécanisme utilisé en France pour calculer l'impôt sur le revenu des personnes physiques. Il permet de tenir compte de la composition du ",{"data":29781,"content":29782,"nodeType":385},{"uri":24880},[29783],{"data":29784,"marks":29785,"value":24883,"nodeType":24},{},[29786],{"type":393},{"data":29788,"marks":29789,"value":29790,"nodeType":24},{},[]," (nombre de personnes à charge) pour déterminer l'impôt à payer.",{"data":29792,"content":29793,"nodeType":25},{},[29794],{"data":29795,"marks":29796,"value":29797,"nodeType":24},{},[],"Détermination du nombre de parts fiscales",{"data":29799,"content":29800,"nodeType":33},{},[29801],{"data":29802,"marks":29803,"value":29804,"nodeType":24},{},[],"Le nombre de parts fiscales dépend de votre situation, voici le fonctionnement : ",{"data":29806,"content":29807,"nodeType":795},{},[29808,29823,29838,29853,29868],{"data":29809,"content":29810,"nodeType":799},{},[29811],{"data":29812,"content":29813,"nodeType":33},{},[29814,29819],{"data":29815,"marks":29816,"value":29818,"nodeType":24},{},[29817],{"type":592},"Pour un couple marié ou pacsé",{"data":29820,"marks":29821,"value":29822,"nodeType":24},{},[]," : 2 parts.",{"data":29824,"content":29825,"nodeType":799},{},[29826],{"data":29827,"content":29828,"nodeType":33},{},[29829,29834],{"data":29830,"marks":29831,"value":29833,"nodeType":24},{},[29832],{"type":592},"Pour un célibataire, divorcé ou veuf",{"data":29835,"marks":29836,"value":29837,"nodeType":24},{},[]," : 1 part.",{"data":29839,"content":29840,"nodeType":799},{},[29841],{"data":29842,"content":29843,"nodeType":33},{},[29844,29849],{"data":29845,"marks":29846,"value":29848,"nodeType":24},{},[29847],{"type":592},"Pour chaque premier et deuxième enfant à charge",{"data":29850,"marks":29851,"value":29852,"nodeType":24},{},[]," : 0,5 part supplémentaire chacun.",{"data":29854,"content":29855,"nodeType":799},{},[29856],{"data":29857,"content":29858,"nodeType":33},{},[29859,29864],{"data":29860,"marks":29861,"value":29863,"nodeType":24},{},[29862],{"type":592},"Pour chaque enfant à partir du troisième",{"data":29865,"marks":29866,"value":29867,"nodeType":24},{},[]," : 1 part supplémentaire chacun.",{"data":29869,"content":29870,"nodeType":799},{},[29871],{"data":29872,"content":29873,"nodeType":33},{},[29874,29879],{"data":29875,"marks":29876,"value":29878,"nodeType":24},{},[29877],{"type":592},"Pour les personnes ayant des charges de famille supplémentaires (comme un enfant handicapé)",{"data":29880,"marks":29881,"value":29882,"nodeType":24},{},[],", des parts supplémentaires peuvent être attribuées.",{"data":29884,"content":29885,"nodeType":25},{},[29886],{"data":29887,"marks":29888,"value":29889,"nodeType":24},{},[],"Calcul du revenu imposable",{"data":29891,"content":29892,"nodeType":795},{},[29893],{"data":29894,"content":29895,"nodeType":799},{},[29896],{"data":29897,"content":29898,"nodeType":33},{},[29899,29903,29907],{"data":29900,"marks":29901,"value":29902,"nodeType":24},{},[],"Le revenu imposable du foyer est divisé par le nombre de parts fiscales, ce qui donne le ",{"data":29904,"marks":29905,"value":29681,"nodeType":24},{},[29906],{"type":592},{"data":29908,"marks":29909,"value":923,"nodeType":24},{},[],{"data":29911,"content":29912,"nodeType":25},{},[29913],{"data":29914,"marks":29915,"value":29916,"nodeType":24},{},[],"Calcul de l'impôt",{"data":29918,"content":29919,"nodeType":795},{},[29920,29930],{"data":29921,"content":29922,"nodeType":799},{},[29923],{"data":29924,"content":29925,"nodeType":33},{},[29926],{"data":29927,"marks":29928,"value":29929,"nodeType":24},{},[],"L'impôt sur le revenu est calculé sur la base de ce quotient familial, en appliquant les tranches de l'impôt progressif.",{"data":29931,"content":29932,"nodeType":799},{},[29933],{"data":29934,"content":29935,"nodeType":33},{},[29936],{"data":29937,"marks":29938,"value":29939,"nodeType":24},{},[],"Le montant obtenu est ensuite multiplié par le nombre de parts pour obtenir l'impôt total dû par le foyer.",{"data":29941,"content":29942,"nodeType":25},{},[29943],{"data":29944,"marks":29945,"value":29946,"nodeType":24},{},[],"Exemple de Calcul",{"data":29948,"content":29949,"nodeType":33},{},[29950],{"data":29951,"marks":29952,"value":29953,"nodeType":24},{},[],"Prenons l'exemple d'un couple marié avec deux enfants :",{"data":29955,"content":29956,"nodeType":795},{},[29957,29967],{"data":29958,"content":29959,"nodeType":799},{},[29960],{"data":29961,"content":29962,"nodeType":33},{},[29963],{"data":29964,"marks":29965,"value":29966,"nodeType":24},{},[],"Nombre de parts : 2 (couple) + 0,5 (premier enfant) + 0,5 (deuxième enfant) = 3 parts.",{"data":29968,"content":29969,"nodeType":799},{},[29970],{"data":29971,"content":29972,"nodeType":33},{},[29973],{"data":29974,"marks":29975,"value":29976,"nodeType":24},{},[],"Si le revenu imposable du foyer est de 60 000 €, le quotient familial sera de 60 000 € / 3 = 20 000 €.",{"data":29978,"content":29979,"nodeType":33},{},[29980],{"data":29981,"marks":29982,"value":29983,"nodeType":24},{},[],"L'impôt est alors calculé sur la base de 20 000 €, puis multiplié par 3 pour obtenir l'impôt final.",{"data":29985,"content":29986,"nodeType":581},{},[29987],{"data":29988,"marks":29989,"value":29991,"nodeType":24},{},[29990],{"type":592},"Calculer quotient familial : comment faire ?",{"data":29993,"content":29994,"nodeType":33},{},[29995,29999,30004,30008,30013],{"data":29996,"marks":29997,"value":29998,"nodeType":24},{},[],"L’utilisation de notre simulateur est possible uniquement si vous connaissez le ",{"data":30000,"marks":30001,"value":30003,"nodeType":24},{},[30002],{"type":592},"nombre de parts fiscales",{"data":30005,"marks":30006,"value":30007,"nodeType":24},{},[]," de votre foyer et de votre ",{"data":30009,"marks":30010,"value":30012,"nodeType":24},{},[30011],{"type":592},"revenu net imposable",{"data":30014,"marks":30015,"value":923,"nodeType":24},{},[],{"data":30017,"content":30018,"nodeType":33},{},[30019],{"data":30020,"marks":30021,"value":30022,"nodeType":24},{},[],"Une fois que vous aurez ces chiffres avec vous, en quelques clics, vous obtiendrez le résultat de votre quotient familial. Le calcul du quotient familial se fait de cette façon :",{"data":30024,"content":30025,"nodeType":33},{},[30026],{"data":30027,"marks":30028,"value":30030,"nodeType":24},{},[30029],{"type":6638},"Revenu Net Imposable / Nombre De Parts Fiscales = Quotient Familial",{"data":30032,"content":30033,"nodeType":581},{},[30034],{"data":30035,"marks":30036,"value":30038,"nodeType":24},{},[30037],{"type":592},"Où trouver le quotient familial ?",{"data":30040,"content":30041,"nodeType":33},{},[30042,30046,30055],{"data":30043,"marks":30044,"value":30045,"nodeType":24},{},[],"Si vous ne souhaitez pas calculer votre quotient familial vous-même, vous pouvez le consulter sur votre espace personnel du ",{"data":30047,"content":30049,"nodeType":385},{"uri":30048},"https://www.caf.fr/",[30050],{"data":30051,"marks":30052,"value":30054,"nodeType":24},{},[30053],{"type":393},"site de la CAF",{"data":30056,"marks":30057,"value":30058,"nodeType":24},{},[],". Pour cela, connectez-vous à votre espace, allez à la page \"Mon Compte\", et votre quotient familial apparaîtra sur la page d'accueil dans la rubrique \"Mes paiements et mes droits\".",{"data":30060,"content":30083,"nodeType":474},{"target":30061},{"metadata":30062,"sys":30065,"fields":30072},{"tags":30063,"concepts":30064},[],[],{"space":30066,"id":30068,"type":484,"createdAt":30069,"updatedAt":30069,"environment":30070,"publishedVersion":365,"revision":366,"locale":349},{"sys":30067},{"type":332,"linkType":333,"id":334},"4nfe47z7Ze61gUbdFNgF21","2024-07-22T14:33:50.563Z",{"sys":30071},{"id":341,"type":332,"linkType":342},{"title":30073,"description":30074,"file":30075},"connaitre-quotient-familial","screenshot qui montre où trouver son quotient familial",{"url":30076,"details":30077,"fileName":30082,"contentType":502},"//images.ctfassets.net/97bcek6xbwhd/4nfe47z7Ze61gUbdFNgF21/752ca5bac766e2c30770b1eab10c44b4/connaitre-quotient-familial.webp",{"size":30078,"image":30079},24374,{"width":30080,"height":30081},944,524,"connaitre-quotient-familial.webp",[],{"data":30085,"content":30086,"nodeType":33},{},[30087,30090,30100],{"data":30088,"marks":30089,"value":396,"nodeType":24},{},[],{"data":30091,"content":30093,"nodeType":385},{"uri":30092},"https://www.caf.fr/allocataires/caf-du-nord/actualites-departementales/comment-obtenir-une-attestation-de-quotient-familial",[30094],{"data":30095,"marks":30096,"value":30099,"nodeType":24},{},[30097,30098],{"type":393},{"type":6638},"Source",{"data":30101,"marks":30102,"value":396,"nodeType":24},{},[],{"data":30104,"content":30105,"nodeType":581},{},[30106],{"data":30107,"marks":30108,"value":30110,"nodeType":24},{},[30109],{"type":592},"L’utilité et l’importance du quotient familial",{"data":30112,"content":30113,"nodeType":33},{},[30114,30117,30126],{"data":30115,"marks":30116,"value":720,"nodeType":24},{},[],{"data":30118,"content":30120,"nodeType":385},{"uri":30119},"https://www.service-public.fr/",[30121],{"data":30122,"marks":30123,"value":30125,"nodeType":24},{},[30124],{"type":393},"service public",{"data":30127,"marks":30128,"value":30129,"nodeType":24},{},[]," français définit le quotient familial comme un mécanisme qui divise le revenu imposable en un certain nombre de parts, déterminé selon la situation familiale du contribuable et le nombre de personnes à sa charge. ",{"data":30131,"content":30132,"nodeType":33},{},[30133],{"data":30134,"marks":30135,"value":30136,"nodeType":24},{},[],"En résumé, le quotient familial prend en compte les coûts liés aux enfants dans votre foyer, vous permettant ainsi de bénéficier de réductions fiscales, de prestations sociales telles que les allocations familiales, et de réductions sur les services tarifés des collectivités (bourses scolaires, colonies de vacances, restaurant scolaire, activités sportives…). ",{"data":30138,"content":30139,"nodeType":33},{},[30140],{"data":30141,"marks":30142,"value":30143,"nodeType":24},{},[],"Le calcul de votre quotient familial vous aidera à mieux estimer le montant de vos impôts futurs et les aides auxquelles vous pourriez avoir droit.",{"data":30145,"content":30146,"nodeType":581},{},[30147],{"data":30148,"marks":30149,"value":29538,"nodeType":24},{},[30150],{"type":592},{"data":30152,"content":30153,"nodeType":33},{},[30154],{"data":30155,"marks":30156,"value":30157,"nodeType":24},{},[],"Pour calculer votre quotient familial, il est obligatoire de connaître votre revenu net imposable. Il reprend toutes les rémunérations perçues au cours de l’année précédente. 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L’EURL pourrait être exactement ce que vous cherchez. Qu’est-ce que l’EURL, comment fonctionne-t-elle, et surtout, est-elle adaptée à votre projet ?",[],{},{"nodeType":581,"data":30738,"content":30739},{},[30740],{"nodeType":24,"value":30741,"marks":30742,"data":30743},"Quelle est la définition d'une EURL ?",[],{},{"nodeType":33,"data":30745,"content":30746},{},[30747,30751,30759,30763,30770,30774,30779,30783,30788,30792,30797],{"nodeType":24,"value":30748,"marks":30749,"data":30750},"L'",[],{},{"nodeType":385,"data":30752,"content":30753},{"uri":8857},[30754],{"nodeType":24,"value":8860,"marks":30755,"data":30758},[30756,30757],{"type":592},{"type":393},{},{"nodeType":24,"value":30760,"marks":30761,"data":30762}," (Entreprise Unipersonnelle à Responsabilité Limitée) est avant tout une forme de ",[],{},{"nodeType":385,"data":30764,"content":30765},{"uri":8820},[30766],{"nodeType":24,"value":8823,"marks":30767,"data":30769},[30768],{"type":393},{},{"nodeType":24,"value":30771,"marks":30772,"data":30773}," (Société à Responsabilité Limitée) unipersonnelle. Cela signifie qu’elle ne comporte qu’",[],{},{"nodeType":24,"value":30775,"marks":30776,"data":30778},"un seul associé",[30777],{"type":592},{},{"nodeType":24,"value":30780,"marks":30781,"data":30782},", ce qui en fait une solution idéale pour ceux qui souhaitent ",[],{},{"nodeType":24,"value":30784,"marks":30785,"data":30787},"entreprendre seuls",[30786],{"type":592},{},{"nodeType":24,"value":30789,"marks":30790,"data":30791}," tout ",[],{},{"nodeType":24,"value":30793,"marks":30794,"data":30796},"en créant une véritable entité juridique distincte de leur personne",[30795],{"type":592},{},{"nodeType":24,"value":30798,"marks":30799,"data":30800},". L'intérêt principal réside dans la responsabilité limitée : en cas de dettes ou de difficultés financières, l’associé ne risque en principe que le montant de son apport personnel à la société.",[],{},{"nodeType":581,"data":30802,"content":30803},{},[30804],{"nodeType":24,"value":30805,"marks":30806,"data":30807},"Comment fonctionne une EURL ?",[],{},{"nodeType":33,"data":30809,"content":30810},{},[30811,30815,30820],{"nodeType":24,"value":30812,"marks":30813,"data":30814},"Le fonctionnement de l’EURL est relativement souple. Étant donné qu'il n’y a qu’un seul associé,",[],{},{"nodeType":24,"value":30816,"marks":30817,"data":30819}," les décisions sont prises de manière unilatérale",[30818],{"type":592},{},{"nodeType":24,"value":30821,"marks":30822,"data":30823},", sans besoin de consultation, ce qui simplifie les démarches. L’associé unique peut aussi être le gérant de l’entreprise, ce qui permet une gestion directe des opérations courantes.",[],{},{"nodeType":33,"data":30825,"content":30826},{},[30827,30831,30836,30839,30844,30848,30853],{"nodeType":24,"value":30828,"marks":30829,"data":30830},"Toutefois, comme dans toute société, certaines obligations formelles existent. Il est notamment nécessaire de ",[],{},{"nodeType":24,"value":30832,"marks":30833,"data":30835},"tenir une comptabilité rigoureuse",[30834],{"type":592},{},{"nodeType":24,"value":8585,"marks":30837,"data":30838},[],{},{"nodeType":24,"value":30840,"marks":30841,"data":30843},"déposer les comptes annuels",[30842],{"type":592},{},{"nodeType":24,"value":30845,"marks":30846,"data":30847}," et de ",[],{},{"nodeType":24,"value":30849,"marks":30850,"data":30852},"respecter les règles de gestion propres aux sociétés",[30851],{"type":592},{},{"nodeType":24,"value":30854,"marks":30855,"data":30856},". 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Il peut être constitué d'",[],{},{"nodeType":385,"data":31066,"content":31068},{"uri":31067},"https://www.clementine.fr/blog/creation-et-financement/apport-en-numeraire/",[31069],{"nodeType":24,"value":31070,"marks":31071,"data":31073},"apports en numéraire",[31072],{"type":393},{},{"nodeType":24,"value":1966,"marks":31075,"data":31077},[31076],{"type":592},{},{"nodeType":24,"value":31079,"marks":31080,"data":31081},"(argent) ou d’",[],{},{"nodeType":385,"data":31083,"content":31085},{"uri":31084},"https://www.clementine.fr/blog/creation-et-financement/apport-en-nature/",[31086],{"nodeType":24,"value":31087,"marks":31088,"data":31090},"apports en nature",[31089],{"type":393},{},{"nodeType":24,"value":1966,"marks":31092,"data":31094},[31093],{"type":592},{},{"nodeType":24,"value":31096,"marks":31097,"data":31098},"(biens matériels).",[],{},{"nodeType":25,"data":31100,"content":31101},{},[31102],{"nodeType":24,"value":31103,"marks":31104,"data":31105},"Publication d’une annonce légale",[],{},{"nodeType":33,"data":31107,"content":31108},{},[31109,31113,31118,31128],{"nodeType":24,"value":31110,"marks":31111,"data":31112},"Comme toute création de société, la constitution de l’EURL doit faire l’objet d’",[],{},{"nodeType":24,"value":31114,"marks":31115,"data":31117},"une annonce dans un journal d’",[31116],{"type":592},{},{"nodeType":385,"data":31119,"content":31121},{"uri":31120},"https://www.clementine.fr/blog/creation-et-financement/quest-ce-quune-annonce-legale/",[31122],{"nodeType":24,"value":31123,"marks":31124,"data":31127},"annonces légales",[31125,31126],{"type":393},{"type":592},{},{"nodeType":24,"value":923,"marks":31129,"data":31130},[],{},{"nodeType":25,"data":31132,"content":31133},{},[31134],{"nodeType":24,"value":31135,"marks":31136,"data":31137},"Immatriculation de la société",[],{},{"nodeType":33,"data":31139,"content":31140},{},[31141,31145,31150],{"nodeType":24,"value":31142,"marks":31143,"data":31144},"Enfin, un dossier complet doit être déposé au ",[],{},{"nodeType":24,"value":31146,"marks":31147,"data":31149},"greffe du tribunal de commerce",[31148],{"type":592},{},{"nodeType":24,"value":31151,"marks":31152,"data":31153}," pour obtenir l’immatriculation de l’EURL au Registre du commerce et des sociétés (RCS).",[],{},{"nodeType":581,"data":31155,"content":31156},{},[31157],{"nodeType":24,"value":31158,"marks":31159,"data":31160},"Quel est le régime fiscal d’une EURL ?",[],{},{"nodeType":33,"data":31162,"content":31163},{},[31164,31168,31173,31177,31182,31190],{"nodeType":24,"value":31165,"marks":31166,"data":31167},"En matière de fiscalité, l'EURL bénéficie d'",[],{},{"nodeType":24,"value":31169,"marks":31170,"data":31172},"une grande souplesse",[31171],{"type":592},{},{"nodeType":24,"value":31174,"marks":31175,"data":31176},". Par défaut, les bénéfices de l’EURL sont imposés au titre de l",[],{},{"nodeType":24,"value":31178,"marks":31179,"data":31181},"'",[31180],{"type":592},{},{"nodeType":385,"data":31183,"content":31184},{"uri":4467},[31185],{"nodeType":24,"value":4470,"marks":31186,"data":31189},[31187,31188],{"type":393},{"type":592},{},{"nodeType":24,"value":31191,"marks":31192,"data":31193}," (IR). Cela signifie que l'associé unique est imposé sur les bénéfices réalisés par l’entreprise, en les ajoutant à ses autres revenus.",[],{},{"nodeType":33,"data":31195,"content":31196},{},[31197,31201,31209,31213,31220],{"nodeType":24,"value":31198,"marks":31199,"data":31200},"Cependant, l'EURL peut également choisir d’opter pour l’",[],{},{"nodeType":385,"data":31202,"content":31203},{"uri":8158},[31204],{"nodeType":24,"value":8161,"marks":31205,"data":31208},[31206,31207],{"type":393},{"type":592},{},{"nodeType":24,"value":31210,"marks":31211,"data":31212}," (IS). Dans ce cas, c'est la société elle-même qui est imposée sur ses bénéfices, et l'associé unique ne sera imposé que sur les sommes qu'il se verse sous forme de ",[],{},{"nodeType":385,"data":31214,"content":31215},{"uri":8121},[31216],{"nodeType":24,"value":18004,"marks":31217,"data":31219},[31218],{"type":393},{},{"nodeType":24,"value":31221,"marks":31222,"data":31223}," ou de rémunération. Cette option peut être intéressante pour les entrepreneurs qui souhaitent réinvestir une partie des bénéfices dans l’entreprise, sans augmenter leur charge fiscale personnelle.",[],{},{"nodeType":581,"data":31225,"content":31226},{},[31227],{"nodeType":24,"value":31228,"marks":31229,"data":31230},"Quels sont les avantages de l’EURL ?",[],{},{"nodeType":33,"data":31232,"content":31233},{},[31234,31238,31243],{"nodeType":24,"value":31235,"marks":31236,"data":31237},"Le statut d'EURL offre de nombreux avantages aux entrepreneurs. Le principal atout est ",[],{},{"nodeType":24,"value":31239,"marks":31240,"data":31242},"la protection de l’associé unique grâce à la responsabilité limitée",[31241],{"type":592},{},{"nodeType":24,"value":31244,"marks":31245,"data":31246}," : en cas de difficultés, les biens personnels de l’entrepreneur sont en principe protégés, sauf en cas de faute de gestion avérée.",[],{},{"nodeType":33,"data":31248,"content":31249},{},[31250,31254,31259,31263,31268],{"nodeType":24,"value":31251,"marks":31252,"data":31253},"De plus, l'EURL permet de ",[],{},{"nodeType":24,"value":31255,"marks":31256,"data":31258},"choisir entre l'impôt sur le revenu (IR) ou l'impôt sur les sociétés (IS)",[31257],{"type":592},{},{"nodeType":24,"value":31260,"marks":31261,"data":31262},", offrant ainsi ",[],{},{"nodeType":24,"value":31264,"marks":31265,"data":31267},"une certaine flexibilité en termes de fiscalité",[31266],{"type":592},{},{"nodeType":24,"value":31269,"marks":31270,"data":31271},". Ce choix peut être ajusté selon la situation financière de l'entreprise et les objectifs de l'entrepreneur.",[],{},{"nodeType":33,"data":31273,"content":31274},{},[31275,31278,31283,31287,31292],{"nodeType":24,"value":8974,"marks":31276,"data":31277},[],{},{"nodeType":24,"value":31279,"marks":31280,"data":31282},"la gestion simplifiée ",[31281],{"type":592},{},{"nodeType":24,"value":31284,"marks":31285,"data":31286},"et",[],{},{"nodeType":24,"value":31288,"marks":31289,"data":31291}," le contrôle total sur les décisions",[31290],{"type":592},{},{"nodeType":24,"value":31293,"marks":31294,"data":31295}," permettent à l’associé unique de piloter son entreprise à sa guise, sans avoir à consulter d’autres associés, ce qui est un véritable avantage pour ceux qui préfèrent l’autonomie.",[],{},{"nodeType":581,"data":31297,"content":31298},{},[31299],{"nodeType":24,"value":31300,"marks":31301,"data":31302},"Quels sont les inconvénients de l’EURL ?",[],{},{"nodeType":33,"data":31304,"content":31305},{},[31306,31310,31315,31319,31324],{"nodeType":24,"value":31307,"marks":31308,"data":31309},"Malgré ses nombreux atouts, l’EURL présente quelques inconvénients à considérer. D'abord, ",[],{},{"nodeType":24,"value":31311,"marks":31312,"data":31314},"la gestion de la comptabilité et les formalités administratives peuvent être lourdes",[31313],{"type":592},{},{"nodeType":24,"value":31316,"marks":31317,"data":31318},", notamment pour les petites structures qui n’ont pas de comptable attitré. Le dépôt des comptes annuels est une obligation, même si l’EURL reste une petite entreprise, ce qui peut ajouter ",[],{},{"nodeType":24,"value":31320,"marks":31321,"data":31323},"des frais de gestion",[31322],{"type":592},{},{"nodeType":24,"value":923,"marks":31325,"data":31326},[],{},{"nodeType":33,"data":31328,"content":31329},{},[31330,31334,31339],{"nodeType":24,"value":31331,"marks":31332,"data":31333},"Par ailleurs, si l'associé unique opte pour l’impôt sur le revenu, ses bénéfices sont intégrés à ses revenus personnels, ce qui peut rapidement ",[],{},{"nodeType":24,"value":31335,"marks":31336,"data":31338},"augmenter le montant des impôts",[31337],{"type":592},{},{"nodeType":24,"value":31340,"marks":31341,"data":31342}," en fonction de son niveau de revenu global. Ce point peut s'avérer défavorable pour les entrepreneurs qui génèrent des profits importants. ",[],{},"Découvrez en 5 minutes tout ce qu'il faut savoir sur l'EURL : définition, fonctionnement, création, régime fiscal, avantages et inconvénients. ","creation",[31346],{"nodeType":24,"value":8860,"marks":31347,"data":31349},[31348],{"type":393},{},{"nodeType":24,"value":396,"marks":31351,"data":31352},[],{},{"nodeType":799,"data":31354,"content":31355},{},[31356],{"nodeType":33,"data":31357,"content":31358},{},[31359],{"nodeType":24,"value":31360,"marks":31361,"data":31362},"Les EIRL",[],{},{"nodeType":33,"data":31364,"content":31365},{},[31366,31370,31379,31382,31389],{"nodeType":24,"value":31367,"marks":31368,"data":31369},"Par ailleurs, certaines sociétés normalement assujetties à l’IS peuvent opter pour le régime fiscal de l’IR sous certaines conditions. 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Pour qu’une SARL, une SAS ou une SA de moins de 5 ans puisse choisir l’IR, elle doit exercer une activité industrielle, commerciale, artisanale ou agricole et respecter les critères suivants :",[],{},{"nodeType":795,"data":31394,"content":31395},{},[31396,31406,31416,31426,31436,31446],{"nodeType":799,"data":31397,"content":31398},{},[31399],{"nodeType":33,"data":31400,"content":31401},{},[31402],{"nodeType":24,"value":31403,"marks":31404,"data":31405},"Avoir moins de 5 ans d’existence",[],{},{"nodeType":799,"data":31407,"content":31408},{},[31409],{"nodeType":33,"data":31410,"content":31411},{},[31412],{"nodeType":24,"value":31413,"marks":31414,"data":31415},"Employer moins de 50 salariés",[],{},{"nodeType":799,"data":31417,"content":31418},{},[31419],{"nodeType":33,"data":31420,"content":31421},{},[31422],{"nodeType":24,"value":31423,"marks":31424,"data":31425},"Réaliser un chiffre d’affaires inférieur à 10 millions d’euros",[],{},{"nodeType":799,"data":31427,"content":31428},{},[31429],{"nodeType":33,"data":31430,"content":31431},{},[31432],{"nodeType":24,"value":31433,"marks":31434,"data":31435},"Ne pas être cotée en bourse",[],{},{"nodeType":799,"data":31437,"content":31438},{},[31439],{"nodeType":33,"data":31440,"content":31441},{},[31442],{"nodeType":24,"value":31443,"marks":31444,"data":31445},"Avoir au moins 50 % du capital social détenu par une personne physique",[],{},{"nodeType":799,"data":31447,"content":31448},{},[31449],{"nodeType":33,"data":31450,"content":31451},{},[31452],{"nodeType":24,"value":31453,"marks":31454,"data":31455},"Le représentant légal doit détenir au moins 34 % des parts sociales",[],{},{"nodeType":25,"data":31457,"content":31458},{},[31459],{"nodeType":24,"value":31460,"marks":31461,"data":31462},"Les entreprises soumises à l’IS",[],{},{"nodeType":33,"data":31464,"content":31465},{},[31466,31470,31478],{"nodeType":24,"value":31467,"marks":31468,"data":31469},"Les entreprises automatiquement soumises à ",[],{},{"nodeType":385,"data":31471,"content":31472},{"uri":8158},[31473],{"nodeType":24,"value":31474,"marks":31475,"data":31477},"l’impôt sur les sociétés",[31476],{"type":393},{},{"nodeType":24,"value":31479,"marks":31480,"data":31481}," incluent les types de sociétés suivants :",[],{},{"nodeType":795,"data":31483,"content":31484},{},[31485,31504,31514,31534,31553,31563],{"nodeType":799,"data":31486,"content":31487},{},[31488],{"nodeType":33,"data":31489,"content":31490},{},[31491,31494,31501],{"nodeType":24,"value":2476,"marks":31492,"data":31493},[],{},{"nodeType":385,"data":31495,"content":31496},{"uri":14101},[31497],{"nodeType":24,"value":8823,"marks":31498,"data":31500},[31499],{"type":393},{},{"nodeType":24,"value":396,"marks":31502,"data":31503},[],{},{"nodeType":799,"data":31505,"content":31506},{},[31507],{"nodeType":33,"data":31508,"content":31509},{},[31510],{"nodeType":24,"value":31511,"marks":31512,"data":31513},"Les SCA",[],{},{"nodeType":799,"data":31515,"content":31516},{},[31517],{"nodeType":33,"data":31518,"content":31519},{},[31520,31523,31531],{"nodeType":24,"value":2476,"marks":31521,"data":31522},[],{},{"nodeType":385,"data":31524,"content":31526},{"uri":31525},"https://www.clementine.fr/blog/creation-et-financement/sasu/",[31527],{"nodeType":24,"value":8848,"marks":31528,"data":31530},[31529],{"type":393},{},{"nodeType":24,"value":396,"marks":31532,"data":31533},[],{},{"nodeType":799,"data":31535,"content":31536},{},[31537],{"nodeType":33,"data":31538,"content":31539},{},[31540,31543,31550],{"nodeType":24,"value":2476,"marks":31541,"data":31542},[],{},{"nodeType":385,"data":31544,"content":31545},{"uri":14122},[31546],{"nodeType":24,"value":8835,"marks":31547,"data":31549},[31548],{"type":393},{},{"nodeType":24,"value":396,"marks":31551,"data":31552},[],{},{"nodeType":799,"data":31554,"content":31555},{},[31556],{"nodeType":33,"data":31557,"content":31558},{},[31559],{"nodeType":24,"value":31560,"marks":31561,"data":31562},"Les SA",[],{},{"nodeType":799,"data":31564,"content":31565},{},[31566],{"nodeType":33,"data":31567,"content":31568},{},[31569,31572,31581],{"nodeType":24,"value":2476,"marks":31570,"data":31571},[],{},{"nodeType":385,"data":31573,"content":31575},{"uri":31574},"https://www.clementine.fr/blog/creation-et-financement/sci/",[31576],{"nodeType":24,"value":31577,"marks":31578,"data":31580},"SCI",[31579],{"type":393},{},{"nodeType":24,"value":31582,"marks":31583,"data":31584},", exerçant une activité commerciale représentant plus de 10% du chiffre d'affaires",[],{},{"nodeType":33,"data":31586,"content":31587},{},[31588,31592,31597,31601,31609],{"nodeType":24,"value":31589,"marks":31590,"data":31591},"Toutefois, ",[],{},{"nodeType":24,"value":31593,"marks":31594,"data":31596},"certaines sociétés habituellement soumises à l’IR ont la possibilité d'opter pour l'IS",[31595],{"type":592},{},{"nodeType":24,"value":31598,"marks":31599,"data":31600},". Pour cela, cette option doit être mentionnée dans les statuts de la société et approuvée par tous ses membres. Il est essentiel de notifier l'administration fiscale de ce choix avant la fin du troisième mois de l'",[],{},{"nodeType":385,"data":31602,"content":31603},{"uri":8260},[31604],{"nodeType":24,"value":31605,"marks":31606,"data":31608},"exercice",[31607],{"type":393},{},{"nodeType":24,"value":31610,"marks":31611,"data":31612}," pour lequel la société souhaite être soumise à l'IS. Les sociétés concernées par cette option incluent les SNC, les sociétés en commandite simple, les sociétés civiles, les EURL, les EARL et les sociétés de fait.",[],{},{"nodeType":581,"data":31614,"content":31615},{},[31616],{"nodeType":24,"value":31617,"marks":31618,"data":31620},"Quelles sont les caractéristiques de l’IR et l’IS ?",[31619],{"type":592},{},{"nodeType":25,"data":31622,"content":31623},{},[31624],{"nodeType":24,"value":31625,"marks":31626,"data":31627},"Les particularités de l’IR",[],{},{"nodeType":33,"data":31629,"content":31630},{},[31631,31636],{"nodeType":24,"value":31632,"marks":31633,"data":31635},"L'impôt sur le revenu",[31634],{"type":592},{},{"nodeType":24,"value":31637,"marks":31638,"data":31639}," présente plusieurs particularités. Tout d'abord, il s'agit d'un impôt déclaratif et annuel, ce qui signifie que chaque contribuable doit, chaque année, calculer les revenus perçus l'année précédente et remplir sa déclaration d'impôt, généralement avant la fin du mois de mai.",[],{},{"nodeType":33,"data":31641,"content":31642},{},[31643,31648,31652,31659],{"nodeType":24,"value":31644,"marks":31645,"data":31647},"L'IR",[31646],{"type":592},{},{"nodeType":24,"value":31649,"marks":31650,"data":31651}," est également soumis à un barème progressif, ce qui signifie que le taux d'imposition augmente avec le revenu. De plus, le principe du ",[],{},{"nodeType":385,"data":31653,"content":31654},{"uri":29678},[31655],{"nodeType":24,"value":29681,"marks":31656,"data":31658},[31657],{"type":393},{},{"nodeType":24,"value":31660,"marks":31661,"data":31662}," permet d'ajuster l'impôt en fonction de la composition du foyer fiscal, en prenant en compte le nombre de personnes à charge, ce qui peut alléger la charge fiscale pour les familles.",[],{},{"nodeType":33,"data":31664,"content":31665},{},[31666],{"nodeType":24,"value":31667,"marks":31668,"data":31669},"En ce qui concerne le paiement de l'impôt, plusieurs options sont disponibles : il peut être réglé en trois versements (paiement par tiers) ou de manière mensuelle. Dans le cas du paiement par tiers, les deux premiers versements sont calculés sur la base de l'impôt de l'année précédente, tandis que le dernier est ajusté en fonction de la déclaration de revenus la plus récente.",[],{},{"nodeType":25,"data":31671,"content":31672},{},[31673],{"nodeType":24,"value":31674,"marks":31675,"data":31676},"Les particularités de l’IS",[],{},{"nodeType":33,"data":31678,"content":31679},{},[31680,31684,31688,31692,31699],{"nodeType":24,"value":31681,"marks":31682,"data":31683},"Pour les sociétés soumises à ",[],{},{"nodeType":24,"value":29583,"marks":31685,"data":31687},[31686],{"type":592},{},{"nodeType":24,"value":31689,"marks":31690,"data":31691},", l'impôt est calculé sur la base du résultat imposable de l'exercice. Les dirigeants de la société perçoivent une rémunération pour leurs fonctions, qui est ensuite intégrée au barème progressif de l'IR de leur foyer fiscal personnel. De plus, les associés qui reçoivent des ",[],{},{"nodeType":385,"data":31693,"content":31694},{"uri":8121},[31695],{"nodeType":24,"value":18004,"marks":31696,"data":31698},[31697],{"type":393},{},{"nodeType":24,"value":31700,"marks":31701,"data":31702}," doivent également inclure ces montants dans le barème progressif de l'IR de leur foyer fiscal. Lorsqu'une personne cumule les statuts d'associé et de dirigeant, elle doit intégrer à son revenu imposable à l'IR à la fois sa rémunération et ses dividendes.",[],{},{"nodeType":33,"data":31704,"content":31705},{},[31706],{"nodeType":24,"value":31707,"marks":31708,"data":31709},"En 2025, l’IS est égale à :",[],{},{"nodeType":795,"data":31711,"content":31712},{},[31713,31727,31742],{"nodeType":799,"data":31714,"content":31715},{},[31716],{"nodeType":33,"data":31717,"content":31718},{},[31719,31723],{"nodeType":24,"value":27096,"marks":31720,"data":31722},[31721],{"type":592},{},{"nodeType":24,"value":31724,"marks":31725,"data":31726}," pour les entreprises avec un chiffre d'affaires inférieur ou égal à 10 millions d'euros et dont les bénéfices sont compris entre 0 € et 42 500 €",[],{},{"nodeType":799,"data":31728,"content":31729},{},[31730],{"nodeType":33,"data":31731,"content":31732},{},[31733,31738],{"nodeType":24,"value":31734,"marks":31735,"data":31737},"25 %",[31736],{"type":592},{},{"nodeType":24,"value":31739,"marks":31740,"data":31741}," pour les entreprises avec un chiffre d'affaires supérieur à 10 millions d'euros et dont les bénéfices sont compris entre 0 € et 42 500 €",[],{},{"nodeType":799,"data":31743,"content":31744},{},[31745],{"nodeType":33,"data":31746,"content":31747},{},[31748,31752],{"nodeType":24,"value":31734,"marks":31749,"data":31751},[31750],{"type":592},{},{"nodeType":24,"value":31753,"marks":31754,"data":31755}," pour les entreprises avec un chiffre d'affaires inférieur et supérieur à 10 millions d'euros et dont les bénéfices sont supérieurs à 42 500 €",[],{},{"nodeType":581,"data":31757,"content":31758},{},[31759],{"nodeType":24,"value":31760,"marks":31761,"data":31763},"Comment choisir entre l’IR ou l’IS ?",[31762],{"type":592},{},{"nodeType":33,"data":31765,"content":31766},{},[31767,31770,31775],{"nodeType":24,"value":720,"marks":31768,"data":31769},[],{},{"nodeType":24,"value":31771,"marks":31772,"data":31774},"choix entre l'IR et l'IS",[31773],{"type":592},{},{"nodeType":24,"value":31776,"marks":31777,"data":31778}," repose sur plusieurs paramètres clés qui doivent être soigneusement évalués.",[],{},{"nodeType":33,"data":31780,"content":31781},{},[31782],{"nodeType":24,"value":31783,"marks":31784,"data":31785},"Si vous prévoyez de générer des bénéfices rapidement et souhaitez les réinvestir, l'IS est souvent plus avantageux. Le taux fixe de 25 % (ou 15 % sur les premiers 42 500 euros) permet de planifier la fiscalité et de réduire l'impact sur la trésorerie. En revanche, si vous anticipez des pertes au début, l'IR peut être préférable. Vous pourrez déduire ces pertes de votre revenu global, réduisant ainsi votre impôt personnel.",[],{},{"nodeType":33,"data":31787,"content":31788},{},[31789],{"nodeType":24,"value":31790,"marks":31791,"data":31792},"Pour les dirigeants qui se versent une rémunération significative, l'IS est généralement plus intéressant. La rémunération est déductible du bénéfice imposable, ce qui diminue l'impôt sur les sociétés et limite les cotisations sociales, calculées uniquement sur la rémunération. Si vos revenus sont modestes, l'IR peut être plus favorable grâce à son barème progressif, surtout si votre taux d'imposition personnel est inférieur à 25 %.",[],{},{"nodeType":33,"data":31794,"content":31795},{},[31796],{"nodeType":24,"value":31797,"marks":31798,"data":31799},"Enfin, si votre entreprise bénéficie d'avantages fiscaux spécifiques, comme le statut de jeune entreprise innovante (JEI), l'IR permet de maximiser ces avantages en réduisant directement votre impôt sur le revenu.",[],{},{"nodeType":33,"data":31801,"content":31802},{},[31803,31807,31812,31816,31820,31824,31832],{"nodeType":24,"value":31804,"marks":31805,"data":31806},"En résumé, ",[],{},{"nodeType":24,"value":31808,"marks":31809,"data":31811},"le choix entre l'IR et l'IS ",[31810],{"type":592},{},{"nodeType":24,"value":31813,"marks":31814,"data":31815},"dépend de votre stratégie financière, de vos prévisions de bénéfices ou pertes, de la rémunération des dirigeants et des avantages fiscaux disponibles",[],{},{"nodeType":24,"value":923,"marks":31817,"data":31819},[31818],{"type":592},{},{"nodeType":24,"value":31821,"marks":31822,"data":31823}," Il est conseillé de ",[],{},{"nodeType":385,"data":31825,"content":31826},{"uri":28642},[31827],{"nodeType":24,"value":31828,"marks":31829,"data":31831},"consulter un professionnel",[31830],{"type":393},{},{"nodeType":24,"value":31833,"marks":31834,"data":31835}," pour prendre la meilleure décision. ",[],{},"Découvrez quand choisir IR ou IS : différences, impacts fiscaux et conseils pour optimiser l’imposition de votre entreprise simplement.",[31838],{"nodeType":24,"value":31839,"marks":31840,"data":31842},"régime fiscal",[31841],{"type":393},{},{"nodeType":24,"value":31844,"marks":31845,"data":31846}," le plus intéressant pour votre activité. L'utilisation du bénéfice après impôts (mise en réserve, distribution de dividendes) et la rémunération du dirigeant ont un impact important sur l'optimisation du bénéfice.",[],{},{"nodeType":581,"data":31848,"content":31849},{},[31850],{"nodeType":24,"value":31851,"marks":31852,"data":31854},"Impôt sur le revenu ou impôt sur les sociétés ?",[31853],{"type":592},{},{"nodeType":33,"data":31856,"content":31857},{},[31858,31862,31871,31875,31880],{"nodeType":24,"value":31859,"marks":31860,"data":31861},"Lorsque vous évaluez le ",[],{},{"nodeType":385,"data":31863,"content":31865},{"uri":31864},"https://www.clementine.fr/tableau-comparatif-formes-juridiques/",[31866],{"nodeType":24,"value":31867,"marks":31868,"data":31870},"meilleur statut juridique pour votre entreprise",[31869],{"type":393},{},{"nodeType":24,"value":31872,"marks":31873,"data":31874},", comprendre les implications des bénéfices après impôt est essentiel. Utiliser un ",[],{},{"nodeType":24,"value":31876,"marks":31877,"data":31879},"calculateur de bénéfices",[31878],{"type":592},{},{"nodeType":24,"value":31881,"marks":31882,"data":31883}," n'est qu'une première étape dans ce processus décisionnel.",[],{},{"nodeType":33,"data":31885,"content":31886},{},[31887,31891,31895,31899,36988],{"nodeType":24,"value":31888,"marks":31889,"data":31890},"Pour une entreprise soumise à ",[],{},{"nodeType":24,"value":29583,"marks":31892,"data":31894},[31893],{"type":592},{},{"nodeType":24,"value":31896,"marks":31897,"data":31898},", les bénéfices mis en réserve ne subissent pas de taxation supplémentaire. 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Cette question revient souvent, et il est important de clarifier ces notions pour mieux gérer ses finances.",[],{},{"nodeType":33,"data":37435,"content":37436},{},[37437,37440,37444,37448,37453],{"nodeType":24,"value":720,"marks":37438,"data":37439},[],{},{"nodeType":24,"value":25561,"marks":37441,"data":37443},[37442],{"type":592},{},{"nodeType":24,"value":37445,"marks":37446,"data":37447},", c’est",[],{},{"nodeType":24,"value":37449,"marks":37450,"data":37452}," le montant total de votre rémunération avant toute déduction",[37451],{"type":592},{},{"nodeType":24,"value":37454,"marks":37455,"data":37456},". Il inclut votre salaire de base, mais aussi les primes, les heures supplémentaires et autres avantages que votre employeur peut vous verser. 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Ces cotisations financent la Sécurité sociale, la retraite, l’assurance ",[],{},{"nodeType":385,"data":37492,"content":37493},{"uri":25546},[37494],{"nodeType":24,"value":25549,"marks":37495,"data":37497},[37496],{"type":393},{},{"nodeType":24,"value":37499,"marks":37500,"data":37501},", etc.",[],{},{"nodeType":33,"data":37503,"content":37504},{},[37505,37509,37514,37518,37523],{"nodeType":24,"value":37506,"marks":37507,"data":37508},"En moyenne, les cotisations sociales représentent entre ",[],{},{"nodeType":24,"value":37510,"marks":37511,"data":37513},"22% et 25% du salaire brut",[37512],{"type":592},{},{"nodeType":24,"value":37515,"marks":37516,"data":37517},", selon votre statut (cadre, non-cadre, fonction publique…). 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