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Ce compte permet de comptabiliser les montants définitifs attribués aux salariés après l'approbation des comptes par l'assemblée générale.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Selon le Plan Comptable Général 2025, le compte 166 peut être subdivisé pour refléter différentes modalités de gestion de la participation :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Une subdivision intitulée Fonds de participation est utilisée lorsque les sommes sont conservées dans l'entreprise pour constituer un fonds interne",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"D'autres subdivisions peuvent être créées selon les besoins spécifiques de l'entreprise",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 166 s'articule avec le compte 424 - Participation des salariés aux résultats qui enregistre initialement les montants attribués aux salariés, avant leur transfert vers différentes destinations selon les choix effectués.",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 166 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 166 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":163,"content":164},{},[165,175,185],{"nodeType":121,"data":166,"content":167},{},[168],{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Lors de la création d'un fonds de participation interne à l'entreprise : quand les salariés choisissent de laisser leurs droits à participation au sein de l'entreprise, les sommes sont transférées du compte 424 vers une subdivision du compte 166 intitulée \"Fonds de participation\"",[],{},{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Après l'approbation des comptes : les montants définitifs de la participation sont déterminés après l'approbation des comptes par l'assemblée générale ordinaire des actionnaires, ou à la date de validité du contrat de participation si elle est postérieure",[],{},{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Lorsque les fonds ne sont pas utilisés par suite d'absence d'accord entre employeurs et salariés : dans ce cas, les sommes sont virées du compte 424 vers une subdivision appropriée du compte 166",[],{},{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"À noter que le compte 166 n'est utilisé que pour les fonds conservés dans l'entreprise. Pour les autres modalités de gestion de la participation (attribution d'actions, versement à des organismes de placement externes, etc.), d'autres comptes sont mobilisés.",[],{},{"nodeType":95,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Quels sont les impacts fiscaux du compte 166 ?",[],{},{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"L'utilisation du compte 166 - Participation des salariés aux résultats comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":217,"content":218},{},[219,229,239,249],{"nodeType":121,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Déductibilité fiscale : les sommes inscrites au titre de la participation constituent une charge déductible du résultat fiscal de l'entreprise, ce qui permet de réduire l'assiette imposable à l'impôt sur les sociétés",[],{},{"nodeType":121,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Exonération temporaire d'impôt pour les salariés : les sommes attribuées aux salariés au titre de la participation et inscrites au compte 166 bénéficient d'un régime fiscal avantageux pour les bénéficiaires, avec une exonération d'impôt sur le revenu pendant la période d'indisponibilité (généralement 5 ans)",[],{},{"nodeType":121,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Forfait social : les sommes versées au titre de la participation sont soumises au forfait social, une contribution spécifique à la charge de l'employeur",[],{},{"nodeType":121,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Traitement comptable spécifique : la participation est d'abord comptabilisée au débit du compte 691 - Participation des salariés aux résultats par le crédit du compte 4284 - Dettes provisionnées pour participation des salariés aux résultats, avant que les montants définitifs ne soient éventuellement transférés au compte 166",[],{},{"nodeType":95,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"3 point clés à retenir sur le compte 166",[],{},{"nodeType":117,"data":267,"content":268},{},[269,279,289],{"nodeType":121,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Le compte 166 enregistre spécifiquement les sommes de participation conservées dans l'entreprise sous forme de fonds interne, tandis que les autres modalités d'attribution utilisent d'autres comptes (502 pour les actions propres, comptes de trésorerie pour les versements externes).",[],{},{"nodeType":121,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"La comptabilisation définitive au compte 166 n'intervient qu'après l'approbation des comptes par l'assemblée générale ou à la date de validité du contrat de participation si elle est postérieure.",[],{},{"nodeType":121,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Le dispositif de participation représente une obligation légale pour les entreprises de plus de 50 salariés, avec des impacts comptables et fiscaux significatifs tant pour l'entreprise que pour les salariés bénéficiaires.",[],{},"compte-166-participation-des-salaries-aux-resultats",false,[302],{"metadata":303,"sys":306,"fields":318},{"tags":304,"concepts":305},[],[],{"space":307,"id":309,"type":16,"createdAt":310,"updatedAt":311,"environment":312,"publishedVersion":314,"revision":62,"contentType":315,"locale":29},{"sys":308},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":313},{"id":21,"type":12,"linkType":22},24,{"sys":316},{"type":12,"linkType":27,"id":317},"category",{"contentfulName":319,"modelCategoryName":320,"slug":321,"contentTypeSlug":322,"metaTitle":324,"metaDescription":325,"mainTitle":326,"subtitle":343,"heroImage":344,"ctaButton":366,"ctaLink":367},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[323],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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