{"id":26601,"date":"2025-01-29T17:47:00","date_gmt":"2025-01-29T16:47:00","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/?p=26601"},"modified":"2025-01-29T17:47:02","modified_gmt":"2025-01-29T16:47:02","slug":"boss-entree-en-vigueur-dune-nouvelle-rubrique-epargne-salariale","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/boss-entree-en-vigueur-dune-nouvelle-rubrique-epargne-salariale\/","title":{"rendered":"BOSS : entr\u00e9e en vigueur d\u2019une nouvelle rubrique \u00ab Epargne salariale \u00bb"},"content":{"rendered":"<p>Dans une mise \u00e0 jour du 24 janvier 2025, la Direction de la s\u00e9curit\u00e9 sociale annonce qu\u2019une nouvelle rubrique relative \u00e0 l\u2019\u00e9pargne salariale a \u00e9t\u00e9 ajout\u00e9e au bloc \u00ab\u00a0Autres \u00e9l\u00e9ments de r\u00e9mun\u00e9ration du Bulletin Officiel de la S\u00e9curit\u00e9 Sociale (BOSS). Elle entrera en vigueur le 1<sup>er<\/sup> f\u00e9vrier 2025.<\/p>\n<p><\/p>\n<p>S\u2019il est pr\u00e9vu, selon l\u2019administration, que plusieurs chapitres viendront compl\u00e9ter cette nouvelle rubrique, celle-ci ne compte actuellement qu\u2019un chapitre portant sur la prime de partage de la valeur, qui \u00ab\u00a0<em>constitue d\u00e9sormais un dispositif p\u00e9renne, dont certaines modalit\u00e9s d\u2019assujettissement varient dans le temps\u00a0\u00bb. <\/em>Ce nouveau chapitre reprend pour l\u2019essentiel les contenus qui \u00e9taient auparavant publi\u00e9s dans le bloc \u00ab\u00a0Mesures exceptionnelles\u00a0\u00bb, pour leur donner un caract\u00e8re durable, mais apporte \u00e9galement plusieurs pr\u00e9cisions sur la question de l\u2019affectation de la PPV sur un plan d\u2019\u00e9pargne salariale ou d\u2019\u00e9pargne retraite.<\/p>\n<p><\/p>\n<p>A noter que, bien qu\u2019abrog\u00e9e \u00e0 compter du 1<sup>er<\/sup> f\u00e9vrier 2025, la foire aux questions publi\u00e9e dans le bloc \u00ab\u00a0Mesures exceptionnelles\u00a0\u00bb, reste toutefois accessible\u00a0; elle pr\u00e9sente les modalit\u00e9s d\u2019assujettissement de la prime de partage de la valeur vers\u00e9e avant le 1<sup>er<\/sup>\u00a0janvier 2024.<\/p>\n<p><\/p>\n<p><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2025\/janvier\/entree-en-vigueur-de-la-nouvelle.html\" target=\"_blank\">https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2025\/janvier\/entree-en-vigueur-de-la-nouvelle.html<\/a><\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans une mise \u00e0 jour du 24 janvier 2025, la Direction de la s\u00e9curit\u00e9 sociale annonce qu\u2019une nouvelle rubrique relative \u00e0 l\u2019\u00e9pargne salariale a \u00e9t\u00e9 ajout\u00e9e au bloc \u00ab\u00a0Autres \u00e9l\u00e9ments de r\u00e9mun\u00e9ration du Bulletin Officiel de la S\u00e9curit\u00e9 Sociale (BOSS). Elle entrera en vigueur le 1er f\u00e9vrier 2025. S\u2019il est pr\u00e9vu, selon l\u2019administration, que plusieurs [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":26599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-26601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-en-droit-social"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/26601","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=26601"}],"version-history":[{"count":2,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/26601\/revisions"}],"predecessor-version":[{"id":26606,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/26601\/revisions\/26606"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/26599"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=26601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=26601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=26601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}