{"id":30569,"date":"2022-10-20T12:25:14","date_gmt":"2022-10-20T10:25:14","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=30569"},"modified":"2022-10-20T12:25:16","modified_gmt":"2022-10-20T10:25:16","slug":"deblocage-epargne-salariale","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/10\/20\/deblocage-epargne-salariale\/","title":{"rendered":"Le d\u00e9blocage de l&rsquo;\u00e9pargne salariale"},"content":{"rendered":"\n<p>Pour g\u00e9n\u00e9rer un effet imm\u00e9diat sur le pouvoir d&rsquo;achat, un d\u00e9blocage exceptionnel de l&rsquo;int\u00e9ressement et de la participation est pr\u00e9vu, jusqu\u2019au 31 d\u00e9cembre 2022 pour permettre l\u2019achat de bien ou de prestation de service. Ce d\u00e9blocage concerne les salari\u00e9s, les dirigeants et leurs conjoints b\u00e9n\u00e9ficiaires d&rsquo;un tel dispositif. Peuvent \u00eatre d\u00e9bloqu\u00e9s de mani\u00e8re anticip\u00e9e les droits (titres, parts, actions ou sommes) issus de la participation ou de l&rsquo;int\u00e9ressement affect\u00e9s avant le 1er janvier 2022 sur\u00a0:<\/p>\n<ul>\n<li>Un PEE ou un PEI.<\/li>\n<li>Un compte courant bloqu\u00e9 (CCB) dans le cadre d&rsquo;un r\u00e9gime d&rsquo;autorit\u00e9\u00a0: ce second cas de figure concerne les droits \u00e0 participation affect\u00e9s pour 8 ans sur un CCB lorsque l&rsquo;entreprise n&rsquo;a pas mis en place de participation alors qu&rsquo;elle remplissait les conditions l&rsquo;obligeant \u00e0 le faire.<\/li>\n<\/ul>\n<p>En revanche, ne peuvent \u00eatre d\u00e9bloqu\u00e9s\u00a0:<\/p>\n<ul>\n<li>Les droits affect\u00e9s \u00e0 un plan d&rsquo;\u00e9pargne retraite d&rsquo;entreprise ou interentreprises, que ce soit un Perco, un Perec, un Pero ou bien encore un Pere regroup\u00e9.<\/li>\n<li>Les droits issus de la participation et de l&rsquo;int\u00e9ressement affect\u00e9s \u00e0 des fonds investis dans des entreprises solidaires (entreprise solidaire d&rsquo;utilit\u00e9 sociale agr\u00e9\u00e9e, entreprise d&rsquo;insertion, association interm\u00e9diaire, atelier et chantier d&rsquo;insertion, ETT d&rsquo;insertion&#8230;).<\/li>\n<\/ul>\n<p>L\u2019employeur doit informer les salari\u00e9s de cette facult\u00e9 avant le 16 octobre et les salari\u00e9s peuvent faire leur unique demande jusqu\u2019au 31 d\u00e9cembre 2022, dans la limite d&rsquo;un plafond global de 10 000\u00a0\u20ac net de pr\u00e9l\u00e8vements sociaux. Les sommes d\u00e9bloqu\u00e9es b\u00e9n\u00e9ficient des exon\u00e9rations sociales et fiscales pr\u00e9vues pour l&rsquo;int\u00e9ressement et la participation en cas d&rsquo;affectation \u00e0 un plan d&rsquo;\u00e9pargne salariale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour g\u00e9n\u00e9rer un effet imm\u00e9diat sur le pouvoir d&rsquo;achat, un d\u00e9blocage exceptionnel de l&rsquo;int\u00e9ressement et de la participation est pr\u00e9vu, jusqu\u2019au 31 d\u00e9cembre 2022 pour permettre l\u2019achat de bien ou de prestation de service. Ce d\u00e9blocage concerne les salari\u00e9s, les dirigeants et leurs conjoints b\u00e9n\u00e9ficiaires d&rsquo;un tel dispositif. Peuvent \u00eatre d\u00e9bloqu\u00e9s de mani\u00e8re anticip\u00e9e les [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,5,8],"tags":[],"class_list":["post-30569","post","type-post","status-publish","format-quote","hentry","category-actualites","category-droit-du-travail","category-paie-et-administration-du-personnel","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le d\u00e9blocage de l&rsquo;\u00e9pargne salariale - Le Blog GERESO<\/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:\/\/www.gereso.com\/actualites\/2022\/10\/20\/deblocage-epargne-salariale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le d\u00e9blocage de l&rsquo;\u00e9pargne salariale - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Pour g\u00e9n\u00e9rer un effet imm\u00e9diat sur le pouvoir d&rsquo;achat, un d\u00e9blocage exceptionnel de l&rsquo;int\u00e9ressement et de la participation est pr\u00e9vu, jusqu\u2019au 31 d\u00e9cembre 2022 pour permettre l\u2019achat de bien ou de prestation de service. 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