{"id":59998,"date":"2022-05-12T05:45:00","date_gmt":"2022-05-12T05:45:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/charges-de-personnel-deductibles-sous-conditions\/"},"modified":"2022-05-12T05:45:00","modified_gmt":"2022-05-12T05:45:00","slug":"charges-de-personnel-deductibles-sous-conditions","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/charges-de-personnel-deductibles-sous-conditions\/","title":{"rendered":"Charges de personnel : d\u00e9ductibles, sous conditions\u2026"},"content":{"rendered":"<div>\n<h2> Comment appr\u00e9cier le caract\u00e8re excessif d\u2019une r\u00e9mun\u00e9ration ?<\/h2>\n<p>Pour le calcul de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, les r\u00e9mun\u00e9rations vers\u00e9es aux salari\u00e9s et aux dirigeants sont d\u00e9ductibles des r\u00e9sultats de l\u2019entreprise, toutes conditions par ailleurs remplies.<\/p>\n<p>A ce titre, rappelons que pour \u00eatre d\u00e9ductible, la r\u00e9mun\u00e9ration doit correspondre \u00e0 un travail effectif, ne doit pas \u00eatre excessive et doit \u00eatre r\u00e9ellement vers\u00e9e.<\/p>\n<p>Interrog\u00e9 sur les modalit\u00e9s d\u2019appr\u00e9ciation du caract\u00e8re excessif ou non d\u2019une r\u00e9mun\u00e9ration, le gouvernement indique que l\u2019administration fiscale examine habituellement les crit\u00e8res suivants :<\/p>\n<ul>\n<li>le niveau de r\u00e9mun\u00e9ration des personnes qui occupent un emploi analogue ;<\/li>\n<li>l\u2019importance de la r\u00e9mun\u00e9ration (dont la d\u00e9duction est demand\u00e9e) par rapport \u00e0 celle des autres membres du personnel, ou par rapport aux b\u00e9n\u00e9fices sociaux ;<\/li>\n<li>la qualification professionnelle ;<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>Il pr\u00e9cise tout de m\u00eame que pour mener \u00e0 bien cette appr\u00e9ciation, il est important de tenir compte de toutes les circonstances factuelles et de ne pas se limiter aux seules donn\u00e9es internes \u00e0 l\u2019entreprise.<\/p>\n<p><span style=\"text-decoration: underline\">Source<\/span> : R\u00e9ponse minist\u00e9rielle Besson-Moreau du 26 avril 2022, Assembl\u00e9e nationale, n\u00b042423<\/p>\n<p><a title=\"Charges d\u00e9ductibles : \u00ab tout salaire m\u00e9rite travail \u00bb !\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/charges-de-personnel-deductibles-sous-conditions\" rel=\"nofollow noopener\" target=\"_blank\">Charges d\u00e9ductibles : \u00ab tout salaire m\u00e9rite travail \u00bb !<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pour le calcul de son imp\u00f4t sur les b\u00e9n\u00e9fices, une soci\u00e9t\u00e9 peut demander \u00e0 d\u00e9duire de son r\u00e9sultat imposable les r\u00e9mun\u00e9rations qu\u2019elle verse \u00e0 ses salari\u00e9s et \u00e0 ses dirigeants. Mais encore faut-il pour cela que ces r\u00e9mun\u00e9rations ne soient pas qualifi\u00e9es \u00ab d\u2019excessives \u00bb\u2026<\/p>\n","protected":false},"featured_media":59999,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,551],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Charges de personnel : d\u00e9ductibles, sous conditions\u2026 | Groupe Excel<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/charges-de-personnel-deductibles-sous-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Charges de personnel : d\u00e9ductibles, sous conditions\u2026 | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Pour le calcul de son imp\u00f4t sur les b\u00e9n\u00e9fices, une soci\u00e9t\u00e9 peut demander \u00e0 d\u00e9duire de son r\u00e9sultat imposable les r\u00e9mun\u00e9rations qu\u2019elle verse \u00e0 ses salari\u00e9s et \u00e0 ses dirigeants. 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