{"id":38188,"date":"2023-12-15T11:20:51","date_gmt":"2023-12-15T09:20:51","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=38188"},"modified":"2023-12-15T11:20:53","modified_gmt":"2023-12-15T09:20:53","slug":"attribution-dactions-gratuites-plus-de-souplesse","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/12\/15\/attribution-dactions-gratuites-plus-de-souplesse\/","title":{"rendered":"Attribution d\u2019actions gratuites : plus de souplesse"},"content":{"rendered":"\n<p>L\u2019article 17 de la <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048480565\">loi <strong>Partage de la valeur<\/strong><\/a> instaure plusieurs dispositions assouplissant l\u2019attribution d\u2019actions gratuites aux salari\u00e9s et dirigeants.<\/p>\n<h2>Augmentation des seuils<\/h2>\n<p>Publi\u00e9e au journal officiel le 30 novembre 2023, la loi 2023-1107 transpose l\u2019accord national interprofessionnel sign\u00e9 par les syndicats en f\u00e9vrier dernier. L\u2019article 17 facilite l\u2019attribution d\u2019actions gratuites en rehaussant le pourcentage de capital distribuable en <strong>actions gratuites<\/strong> :<\/p>\n<ul>\n<li>Dans le cas g\u00e9n\u00e9ral, ce taux passe de <strong>10 \u00e0 15%<\/strong><\/li>\n<li>Pour les PME non cot\u00e9es, le taux est port\u00e9 de 15 \u00e0 20%.<\/li>\n<\/ul>\n<h2>Nouveau seuil pour attribution \u00e0 la majorit\u00e9 des salari\u00e9s<\/h2>\n<p>La l\u00e9gislation pr\u00e9voyait d\u00e9j\u00e0 un seuil major\u00e9 pour les soci\u00e9t\u00e9s attribuant des actions gratuites \u00e0 <strong>l\u2019ensemble de leurs salari\u00e9s<\/strong>. La loi Partage de la valeur augmente d\u2019ailleurs le pourcentage maximum dans cette situation de 30 \u00e0 40% du capital.<\/p>\n<p>L\u2019article pr\u00e9voit en outre un nouveau plafond en cas d\u2019<strong>attribution \u00e0 la majorit\u00e9 des salari\u00e9s<\/strong>. Ce nouveau plafond, fix\u00e9 \u00e0 30% du capital est applicable lorsque les conditions suivantes r\u00e9unies :<\/p>\n<ul>\n<li>Les salari\u00e9s concern\u00e9s repr\u00e9sentent au moins 25% des salaires bruts vers\u00e9s au cours du dernier exercice<\/li>\n<li>L\u2019\u00e9cart entre le nombre d\u2019actions distribu\u00e9es \u00e0 chaque salari\u00e9 ne peut exc\u00e9der un rapport de 1 \u00e0 5. Cette derni\u00e8re condition existait d\u00e9j\u00e0 pour le plafond major\u00e9 en cas d\u2019attribution \u00e0 la totalit\u00e9 des salari\u00e9s.<\/li>\n<\/ul>\n<p>Enfin, la loi Partage de la valeur assouplit le <strong>plafond de d\u00e9tention d\u2019actions gratuites par un seul salari\u00e9 ou mandataire social<\/strong>. Ce plafond \u00e9gal \u00e0 10% du capital est d\u00e9sormais pris en compte seulement pour les titres d\u00e9tenus depuis moins de 7 ans.<\/p>\n<p><!-- notionvc: 655efbfd-8dd9-4574-ae33-c770aaa5b70f --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 17 de la loi Partage de la valeur instaure plusieurs dispositions assouplissant l\u2019attribution d\u2019actions gratuites aux salari\u00e9s et dirigeants. Augmentation des seuils Publi\u00e9e au journal officiel le 30 novembre 2023, la loi 2023-1107 transpose l\u2019accord national interprofessionnel sign\u00e9 par les syndicats en f\u00e9vrier dernier. L\u2019article 17 facilite l\u2019attribution d\u2019actions gratuites en rehaussant le pourcentage [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[],"class_list":["post-38188","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","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>Attribution d\u2019actions gratuites : plus de souplesse - 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\/2023\/12\/15\/attribution-dactions-gratuites-plus-de-souplesse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Attribution d\u2019actions gratuites : plus de souplesse - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019article 17 de la loi Partage de la valeur instaure plusieurs dispositions assouplissant l\u2019attribution d\u2019actions gratuites aux salari\u00e9s et dirigeants. 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