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Il s'agit d'un compte de tiers appartenant à la classe 4 qui fait partie de la catégorie 42 Personnel et comptes rattachés.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans l'ensemble des comptes dédiés aux relations financières entre l'entreprise et son personnel, qui comprend notamment :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Le compte 421 : Personnel - Rémunérations dues",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 422 : Comité social et économique",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Le compte 424 : Participation des salariés aux résultats",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Le compte 425 : Personnel - Avances et acomptes et autres comptes débiteurs",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Le compte 427 : Personnel - Oppositions",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Contrairement au compte 425 qui enregistre les sommes versées par l'entreprise aux salariés (avances et acomptes), le compte 426 enregistre les sommes versées par les salariés à l'entreprise et conservées par celle-ci.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 426 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 426 Personnel - Dépôts est utilisé dans les situations suivantes :",[],{},{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Réception de dépôts : Lorsqu'un salarié confie des sommes en dépôt à l'entreprise, le compte 426 est crédité du montant correspondant par le débit d'un compte de trésorerie (généralement le compte 51 ou 53 selon le mode de paiement utilisé).",[],{},{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Remboursement de dépôts : Lorsque l'entreprise restitue au salarié les sommes précédemment déposées, le compte 426 est débité du montant remboursé par le crédit d'un compte de trésorerie.",[],{},{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Les situations concrètes d'utilisation du compte 426 peuvent inclure :",[],{},{"nodeType":117,"data":214,"content":215},{},[216,226,236,246],{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Les cautions versées par les salariés (pour du matériel mis à disposition par exemple)",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Les dépôts de garantie pour l'utilisation d'équipements professionnels",[],{},{"nodeType":121,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Les sommes confiées temporairement à l'entreprise par les salariés pour diverses raisons",[],{},{"nodeType":121,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Les consignations versées par les salariés",[],{},{"nodeType":95,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Quels sont les impacts fiscaux du compte 426 ?",[],{},{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"L'utilisation du compte 426 Personnel - Dépôts présente plusieurs implications fiscales et comptables :",[],{},{"nodeType":271,"data":272,"content":273},"ordered-list",{},[274,284,294,304,314],{"nodeType":121,"data":275,"content":276},{},[277],{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"Nature des sommes inscrites : Les sommes enregistrées au compte 426 ne constituent pas des produits pour l'entreprise mais des dettes envers le personnel. Elles n'entrent donc pas dans la base imposable à l'impôt sur les sociétés ou à l'impôt sur le revenu.",[],{},{"nodeType":121,"data":285,"content":286},{},[287],{"nodeType":87,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"Distinction avec d'autres opérations : Il est essentiel de bien distinguer ces dépôts des avances et acomptes (compte 425) et des rémunérations (compte 421) pour éviter toute confusion lors des contrôles fiscaux ou sociaux.",[],{},{"nodeType":121,"data":295,"content":296},{},[297],{"nodeType":87,"data":298,"content":299},{},[300],{"nodeType":82,"value":301,"marks":302,"data":303},"Suivi analytique : Un suivi rigoureux des mouvements du compte 426 est nécessaire, avec conservation des justificatifs correspondants, pour pouvoir justifier l'origine et la destination des fonds en cas de contrôle.",[],{},{"nodeType":121,"data":305,"content":306},{},[307],{"nodeType":87,"data":308,"content":309},{},[310],{"nodeType":82,"value":311,"marks":312,"data":313},"Incidence sur le bilan : Les sommes figurant au crédit du compte 426 apparaissent au passif du bilan dans les dettes à court terme (sauf si une échéance plus longue est prévue), ce qui peut avoir une incidence sur l'analyse financière de l'entreprise.",[],{},{"nodeType":121,"data":315,"content":316},{},[317],{"nodeType":87,"data":318,"content":319},{},[320],{"nodeType":82,"value":321,"marks":322,"data":323},"Absence de charges financières déductibles : Contrairement à certains emprunts, les sommes inscrites au compte 426 ne génèrent généralement pas d'intérêts déductibles, sauf convention particulière prévoyant une rémunération des dépôts.",[],{},{"nodeType":95,"data":325,"content":326},{},[327],{"nodeType":82,"value":328,"marks":329,"data":330},"3 points clés à retenir sur le compte 426",[],{},{"nodeType":117,"data":332,"content":333},{},[334,344,354],{"nodeType":121,"data":335,"content":336},{},[337],{"nodeType":87,"data":338,"content":339},{},[340],{"nodeType":82,"value":341,"marks":342,"data":343},"Le compte 426 est un compte de passif qui enregistre exclusivement les sommes confiées en dépôt à l'entreprise par les membres de son personnel, créditant ce compte lors de la réception des fonds et le débitant lors de leur remboursement.",[],{},{"nodeType":121,"data":345,"content":346},{},[347],{"nodeType":87,"data":348,"content":349},{},[350],{"nodeType":82,"value":351,"marks":352,"data":353},"Ces dépôts constituent des dettes de l'entreprise envers ses salariés et non des produits, ils n'affectent donc pas le résultat fiscal de l'entreprise.",[],{},{"nodeType":121,"data":355,"content":356},{},[357],{"nodeType":87,"data":358,"content":359},{},[360],{"nodeType":82,"value":361,"marks":362,"data":363},"Une documentation précise des mouvements de ce compte est essentielle pour justifier l'origine et la destination des fonds en cas de contrôle.",[],{},"compte-426-personnel-depots",false,[367],{"metadata":368,"sys":371,"fields":383},{"tags":369,"concepts":370},[],[],{"space":372,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":377,"publishedVersion":379,"revision":62,"contentType":380,"locale":29},{"sys":373},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":378},{"id":21,"type":12,"linkType":22},24,{"sys":381},{"type":12,"linkType":27,"id":382},"category",{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":387,"metaTitle":389,"metaDescription":390,"mainTitle":391,"subtitle":408,"heroImage":409,"ctaButton":431,"ctaLink":432},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[388],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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