{"id":1979,"date":"2025-04-30T11:13:01","date_gmt":"2025-04-30T09:13:01","guid":{"rendered":"https:\/\/www.aeavocats.fr\/?p=1979"},"modified":"2025-04-30T15:19:04","modified_gmt":"2025-04-30T13:19:04","slug":"obligations-employeurs-2025","status":"publish","type":"post","link":"https:\/\/www.aeavocats.fr\/index.php\/2025\/04\/30\/obligations-employeurs-2025\/","title":{"rendered":"Nouvelles obligations pour les employeurs en 2025 : ce qui change"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb]Depuis le 1er janvier 2025, une nouvelle obligation est entr\u00e9e en vigueur pour les entreprises de 11 \u00e0 49 salari\u00e9s : la mise en place d\u2019un dispositif de partage de la valeur avec leurs salari\u00e9s en cas de b\u00e9n\u00e9fices. Issue de la loi \u00ab\u00a0Partage de la valeur\u00a0\u00bb adopt\u00e9e en 2023, cette r\u00e9forme constitue un tournant pour les TPE et PME concern\u00e9es. Faisons le point sur ces \u2018\u2019obligations employeurs 2025\u2019\u2019, leurs conditions, et les moyens d\u2019y r\u00e9pondre concr\u00e8tement.<\/p>\n<h4>Ce que pr\u00e9voit la loi \u00ab\u00a0Partage de la valeur\u00a0\u00bb de 2023<\/h4>\n<p>Vot\u00e9e dans la continuit\u00e9 des accords nationaux interprofessionnels de 2022, la loi \u00ab\u00a0Partage de la valeur\u00a0\u00bb entend renforcer la redistribution des richesses au sein des entreprises.<\/p>\n<p>Jusqu\u2019ici, seules les entreprises de 50 salari\u00e9s ou plus \u00e9taient tenues de proposer un dispositif de participation. Depuis 2025, cette obligation s\u2019\u00e9tend aux entreprises entre 11 et 49 salari\u00e9s, sous certaines conditions.<\/p>\n<h4>Une obligation en cas de b\u00e9n\u00e9fices nets<\/h4>\n<p>L\u2019obligation ne s\u2019applique qu\u2019aux entreprises r\u00e9alisant un b\u00e9n\u00e9fice net au moins \u00e9gal \u00e0 1 % de leur chiffre d&rsquo;affaires pendant trois exercices cons\u00e9cutifs.<\/p>\n<p>Si cette condition est remplie, l\u2019employeur doit mettre en place au moins un des dispositifs suivants :<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Une prime de partage de la valeur (PPV),<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Un accord de participation volontaire,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Un accord d\u2019int\u00e9ressement,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Un plan d\u2019\u00e9pargne entreprise.<\/li>\n<\/ul>\n<p>Ce choix revient \u00e0 l\u2019employeur, qui peut \u00e9galement combiner plusieurs dispositifs.<\/p>\n<h4>Quelles entreprises sont concern\u00e9es ?<\/h4>\n<p>Les entreprises doivent :<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Employer entre 11 et 49 salari\u00e9s (en moyenne sur les cinq derni\u00e8res ann\u00e9es),<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Avoir g\u00e9n\u00e9r\u00e9 un b\u00e9n\u00e9fice net suffisant sur trois exercices cons\u00e9cutifs.<\/li>\n<\/ul>\n<p>Certaines entreprises peuvent \u00eatre d\u00e9j\u00e0 couvertes par :<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Un accord de branche pr\u00e9voyant un dispositif de partage de la valeur,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Un accord de groupe.<\/li>\n<\/ul>\n<p>Dans ce cas, l\u2019obligation peut \u00eatre consid\u00e9r\u00e9e comme remplie, sous r\u00e9serve de conformit\u00e9 avec la nouvelle r\u00e9glementation.<\/p>\n<h4>Comment mettre en place un dispositif de partage de la valeur ?<\/h4>\n<p>L\u2019entreprise peut choisir entre :<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Une n\u00e9gociation avec les d\u00e9l\u00e9gu\u00e9s syndicaux ou le Comit\u00e9 Social et \u00c9conomique (CSE),<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">D\u00e9cision unilat\u00e9rale de l\u2019employeur possible uniquement en l\u2019absence de repr\u00e9sentants du personnel.<\/li>\n<\/ul>\n<p>L\u2019accord ou la d\u00e9cision doit ensuite \u00eatre :<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">R\u00e9dig\u00e9 par \u00e9crit,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">D\u00e9pos\u00e9 sur la plateforme T\u00e9l\u00e9Accords ou transmis \u00e0 la DREETS (Direction r\u00e9gionale de l\u2019\u00e9conomie, de l\u2019emploi, du travail et des solidarit\u00e9s).<\/li>\n<\/ul>\n<p>Un exemplaire doit \u00eatre remis aux salari\u00e9s.<\/p>\n<h4>Quelles cons\u00e9quences en cas de non-respect ?<\/h4>\n<p>\u00c0 ce stade, aucune sanction financi\u00e8re directe n\u2019est pr\u00e9vue \u00e0 ce jour. Toutefois :<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">L\u2019URSSAF ou l\u2019inspection du travail pourraient formuler des observations,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">En cas de litige, les salari\u00e9s peuvent saisir le conseil de prud\u2019hommes,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Un risque, en termes d\u2019image ou de tensions sociales peut \u00e9merger si l\u2019obligation est ignor\u00e9e.<\/li>\n<\/ul>\n<p>Il est donc fortement conseill\u00e9 de formaliser une d\u00e9marche m\u00eame minimaliste.<\/p>\n<h4>Quels avantages pour les employeurs ?<\/h4>\n<p>Au-del\u00e0 de l\u2019obligation l\u00e9gale, ces dispositifs peuvent :<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Renforcer l\u2019engagement des salari\u00e9s,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Am\u00e9liorer le climat social et le dialogue,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Permettre des exon\u00e9rations fiscales et sociales int\u00e9ressantes (dans les limites pr\u00e9vues par les plafonds l\u00e9gaux).<\/li>\n<\/ul>\n<p>En anticipant les \u00e9volutions du cadre social, l\u2019employeur se positionne aussi comme un acteur \u00e0 l&rsquo;\u00e9coute de ses salari\u00e9s.<\/p>\n<h4>Conclusion<\/h4>\n<p>Les obligations employeurs 2025 marquent un tournant pour les petites entreprises, jusque-l\u00e0 moins concern\u00e9es par les dispositifs de redistribution.<\/p>\n<p>D\u00e8s 2025, tout dirigeant d\u2019entreprise de 11 \u00e0 49 salari\u00e9s devra \u00e9valuer sa situation financi\u00e8re et sociale pour anticiper la mise en place d\u2019un accord ou d\u2019une prime.<\/p>\n<p>S\u2019entourer d\u2019un avocat en droit social ou d\u2019un expert-comptable est fortement recommand\u00e9 pour \u00e9viter les erreurs et valoriser au mieux les dispositifs existants.<\/p>\n<p>Besoin d\u2019accompagnement dans la mise en place d\u2019un CSE, d\u2019un accord de participation ou d\u2019un dispositif de partage de la valeur ? AE AVOCATS vous conseille et vous accompagne \u00e0 chaque \u00e9tape de vos obligations sociales.[\/vc_column_text][nectar_btn size=\u00a0\u00bblarge\u00a0\u00bb button_style=\u00a0\u00bbregular\u00a0\u00bb button_color_2=\u00a0\u00bbAccent-Color\u00a0\u00bb color_override=\u00a0\u00bb#e43c25&Prime; solid_text_color_override=\u00a0\u00bb#ffffff\u00a0\u00bb icon_family=\u00a0\u00bbdefault_arrow\u00a0\u00bb text=\u00a0\u00bbNous contacter\u00a0\u00bb margin_top=\u00a0\u00bb20&Prime; css_animation=\u00a0\u00bbfadeIn\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.aeavocats.fr\/index.php\/contact\/\u00a0\u00bb][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb 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