{"id":1535,"date":"2019-10-04T15:32:25","date_gmt":"2019-10-04T13:32:25","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=1535"},"modified":"2019-10-04T15:32:25","modified_gmt":"2019-10-04T13:32:25","slug":"cice-declaration-remboursement-methode-pas-pas","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/fiscalite\/cice-declaration-remboursement-methode-pas-pas\/","title":{"rendered":"CICE : D\u00e9claration et remboursement | La m\u00e9thode pas \u00e0 pas"},"content":{"rendered":"\n<p class=\"justification_texte\">Le CICE, cr\u00e9\u00e9 en faveur des entreprises afin de leur donner un avantage de moyens pour investir, a subi quelques petits changements en ce d\u00e9but d\u2019ann\u00e9e&nbsp;2019. Dans les lignes qui vont suivre, vous allez d\u00e9couvrir <strong>les grands principes issus du CICE<\/strong>&nbsp;: origine, int\u00e9r\u00eat, mode de calcul, d\u00e9claration, remboursement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Explication : Qu&rsquo;est-ce que le CICE ?<\/h2>\n\n\n\n<p class=\"justification_texte\"><strong>Le\ncr\u00e9dit d\u2019imp\u00f4t pour la comp\u00e9titivit\u00e9 et l\u2019emploi (CICE), avantage fiscal\ndestin\u00e9 aux entreprises employant des salari\u00e9s<\/strong> \u2013&nbsp;dont les apprentis, les\ncontrats de professionnalisation, ou encore, les contrats aid\u00e9s&nbsp;\u2013 <strong>a \u00e9t\u00e9 supprim\u00e9 le 1<sup>er<\/sup>&nbsp;janvier&nbsp;2019<\/strong>.<\/p>\n\n\n\n<p class=\"justification_texte\">Entr\u00e9 en vigueur en 2013, cet avantage fiscal concernait toutes les entreprises soumises \u00e0 un r\u00e9gime r\u00e9el d\u2019imposition, peu importe leur forme ou le secteur d\u2019activit\u00e9, afin de les aider \u00e0 promouvoir leur d\u00e9veloppement. Ces entreprises devaient cependant remplir les deux conditions suivantes pour b\u00e9n\u00e9ficier du CICE&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>employer des salari\u00e9s&nbsp;;<\/li><li>poss\u00e9der un r\u00e9gime r\u00e9el d\u2019imposition (le\nr\u00e9gime microentreprise est exclu du CICE).<\/li><\/ul>\n\n\n\n<p class=\"justification_texte\"><strong>Le\nCICE consistait en une baisse des cotisations sociales<\/strong> pour les entreprises et\ns\u2019imputait sur l\u2019imp\u00f4t sur le revenu ou l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb au titre de\nl\u2019ann\u00e9e en cours.<\/p>\n\n\n\n<p class=\"justification_texte\">La finalit\u00e9 du CICE \u00e9tait de <strong>permettre aux entreprises de faciliter\nleurs actions de recherches, d\u2019investissements, de formation, ou encore de\nrecrutement<\/strong>. Devait donc appara\u00eetre dans la comptabilit\u00e9 de l\u2019entreprise\nl\u2019utilisation du cr\u00e9dit d\u2019imp\u00f4t pour ses diff\u00e9rents postes.<\/p>\n\n\n\n<p class=\"justification_texte\">L\u2019entreprise d\u00e9tentrice de cr\u00e9ances de CICE\npouvait alors les utiliser pour le paiement de son imp\u00f4t, et si un exc\u00e9dent\ndevait avoir lieu, il avait vocation \u00e0 \u00eatre report\u00e9 sur une p\u00e9riode \u00e9quivalente\n\u00e0 trois ans. Une fois cette \u00e9ch\u00e9ance \u00e9coul\u00e9e, l\u2019entreprise encore b\u00e9n\u00e9ficiaire\nd\u2019un exc\u00e9dent de CICE pouvait alors en demander le remboursement.<\/p>\n\n\n\n<p class=\"justification_texte\"><strong>Remplac\u00e9\npar un all\u00e8gement des cotisations patronales p\u00e9renne cibl\u00e9 sur les bas\nsalaires, l\u2019ann\u00e9e&nbsp;2019 est une ann\u00e9e de transition pour le CICE.<\/strong><\/p>\n\n\n\n<p class=\"justification_texte\">Depuis le 1<sup>er<\/sup>&nbsp;janvier&nbsp;2019,\nles r\u00e9mun\u00e9rations n\u2019exc\u00e9dant pas 2,5&nbsp;SMIC n\u2019ouvrent plus droit au CICE.\nN\u00e9anmoins, elles entrent d\u00e9sormais dans le nouveau champ d\u2019application&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>une r\u00e9duction de 6&nbsp;points du taux de la\ncotisation patronale d\u2019assurance maladie pour les r\u00e9mun\u00e9rations brutes\ninf\u00e9rieures ou \u00e9gales \u00e0 2,5&nbsp;SMIC&nbsp;;<\/li><li>une extension du champ des exon\u00e9rations aux\ncotisations de retraite compl\u00e9mentaires AGIRC-ARRCO\/AGFF et aux contributions\nd\u2019assurance ch\u00f4mage.<\/li><\/ul>\n\n\n\n<p class=\"justification_texte\">Cependant, il convient de noter que malgr\u00e9 la suppression du CICE en 2019, les cr\u00e9ances dues sur 2018 pourront encore \u00eatre rembours\u00e9es ou imput\u00e9es sur les imp\u00f4ts de 2019 \u00e0 2021. <strong>Le CICE est calcul\u00e9 sur l\u2019ensemble des r\u00e9mun\u00e9rations brutes annuelles vers\u00e9es<\/strong> et correspond&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>au salaire de base&nbsp;; <\/li><li>aux heures compl\u00e9mentaires et\nsuppl\u00e9mentaires&nbsp;;<\/li><li>aux avantages en nature&nbsp;;<\/li><li>aux primes et aux indemnit\u00e9s de cong\u00e9s pay\u00e9s.<\/li><\/ul>\n\n\n\n<p class=\"justification_texte\">Le montant du CICE repr\u00e9sente 6&nbsp;% du montant total des r\u00e9mun\u00e9rations brutes vers\u00e9es par l\u2019entreprise.<\/p>\n\n\n\n<p><strong>Le\ncalcul de base du plafond pour un salari\u00e9 \u00e0 temps plein est le suivant&nbsp;: <\/strong><\/p>\n\n\n\n<p style=\"text-align:center\"><strong>2,5 x SMIC horaire x 151.67 x 12<\/strong><\/p>\n\n\n\n<p class=\"justification_texte\">Lorsque l\u2019entreprise emploie des salari\u00e9s en CDD, le calcul se fait contrat par contrat. Pour les salari\u00e9s \u00e0 temps partiel, le plafond de calcul du CICE est proratis\u00e9 sur la dur\u00e9e du temps de travail.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/ipaidthat.io\/fr\/?utm_source=mag&amp;utm_campaign=banniere&amp;utm_content=banniere\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2019\/07\/banni\u00e8re-jaune-blog-1024x57.jpg\" alt=\"banni\u00e8re-jaune-blog\" class=\"wp-image-569\"\/><\/a><\/figure>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2- Les modalit\u00e9s de remboursement selon les entreprises<\/h2>\n\n\n\n<p class=\"justification_texte\"><strong>Normalement,\nle CICE n\u2019est pas rembours\u00e9 imm\u00e9diatement \u00e0 l\u2019entreprise. <\/strong>Il\nn\u2019intervient qu\u2019\u00e0 l\u2019issue d\u2019un d\u00e9lai de 3&nbsp;ans \u00e0 condition que tout ou\npartie de son montant n\u2019ait pu \u00eatre imput\u00e9 sur l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices.<\/p>\n\n\n\n<p class=\"justification_texte\"><strong>N\u00e9anmoins, certaines entreprises ont la possibilit\u00e9 de demander le remboursement imm\u00e9diat.<\/strong> Ce remboursement imm\u00e9diat n\u2019est offert qu\u2019\u00e0 certaines entreprises&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>les PME au sens communautaire&nbsp;;<\/li><li>les jeunes entreprises innovantes&nbsp;;<\/li><li>les entreprises nouvelles&nbsp;;<\/li><li>les entreprises en difficult\u00e9.<\/li><\/ul>\n\n\n\n<p class=\"justification_texte\">Le montant pouvant faire l\u2019objet d\u2019une demande de remboursement imm\u00e9diat doit \u00eatre sup\u00e9rieur \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices d\u00fb. La demande de remboursement imm\u00e9diat se fait \u00e0 l\u2019aide du formulaire n\u00b0&nbsp;2573 \u2013&nbsp;SD par voie d\u00e9mat\u00e9rialis\u00e9e. Pour les soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, la cr\u00e9ance de CICE s\u2019impute sur l\u2019IS avant m\u00eame la d\u00e9duction des acomptes.<\/p>\n\n\n\n<p class=\"justification_texte\">Les entreprises soumises \u00e0 l\u2019imp\u00f4t sur le\nrevenu n\u2019ont pas \u00e0 comptabiliser le CICE. Une simple d\u00e9claration sur le\nformulaire n\u00b0&nbsp;2042-C Pro, page&nbsp;4, est n\u00e9cessaire.<\/p>\n\n\n\n<p class=\"justification_texte\"><em>La\nbascule du CICE, a priori, n\u2019aurait aucun impact consid\u00e9rable d\u2019un point de vue\ncomptable et repr\u00e9senterait m\u00eame un gain de tr\u00e9sorerie significatif pour les\nentreprises en 2019. <\/em><\/p>\n\n\n\n<p class=\"justification_texte\"><em>Ce\nnouveau dispositif applicable au 1<sup>er<\/sup>&nbsp;janvier&nbsp;2019 n\u2019est\nrien d\u2019autre qu\u2019un all\u00e8gement uniforme des cotisations sociales d\u2019assurance\nmaladie pour l\u2019ensemble des salari\u00e9s relevant du r\u00e9gime g\u00e9n\u00e9ral de s\u00e9curit\u00e9\nsociale et du r\u00e9gime des salari\u00e9s agricoles, ainsi qu\u2019un renforcement des\nall\u00e8gements g\u00e9n\u00e9raux des cotisations sociales. <\/em><\/p>\n\n\n\n<p class=\"justification_texte\"><em>N\u2019h\u00e9sitez\npas \u00e0 vous rapprocher de l\u2019URSSAF pour plus de d\u00e9tails ou pour toute question\nrelative au calcul des charges sociales.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le CICE, cr\u00e9\u00e9 en faveur des entreprises afin de leur donner un avantage de moyens pour investir, a subi quelques petits changements en ce d\u00e9but d\u2019ann\u00e9e&nbsp;2019. Dans les lignes qui vont suivre, vous allez d\u00e9couvrir les grands principes issus du CICE&nbsp;: origine, int\u00e9r\u00eat, mode de calcul, d\u00e9claration, remboursement. 1. Explication : Qu&rsquo;est-ce que le CICE [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1535","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CICE : D\u00e9claration et remboursement | La m\u00e9thode pas \u00e0 pas<\/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:\/\/app.ipaidthat.io\/mag\/fiscalite\/cice-declaration-remboursement-methode-pas-pas\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CICE : D\u00e9claration et remboursement | La m\u00e9thode pas \u00e0 pas\" \/>\n<meta property=\"og:description\" content=\"Le CICE, cr\u00e9\u00e9 en faveur des entreprises afin de leur donner un avantage de moyens pour investir, a subi quelques petits changements en ce d\u00e9but d\u2019ann\u00e9e&nbsp;2019. Dans les lignes qui vont suivre, vous allez d\u00e9couvrir les grands principes issus du CICE&nbsp;: origine, int\u00e9r\u00eat, mode de calcul, d\u00e9claration, remboursement. 1. Explication : Qu&rsquo;est-ce que le CICE [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/app.ipaidthat.io\/mag\/fiscalite\/cice-declaration-remboursement-methode-pas-pas\/\" \/>\n<meta property=\"og:site_name\" content=\"iPaidThat Mag\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-04T13:32:25+00:00\" \/>\n<meta name=\"author\" content=\"S\u00e9bastien Claeys\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"S\u00e9bastien Claeys\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" 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