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Ces retenues sont effectuées sur le salaire après calcul du net à payer et avant versement au salarié.\n\nLe compte 427 a un ",[],{},{"nodeType":79,"value":92,"marks":93,"data":96},"sens créditeur",[94],{"type":95},"bold",{},{"nodeType":79,"value":98,"marks":99,"data":100}," :\n- Il est crédité lors de la retenue effectuée sur le salaire du collaborateur\n- Il est débité lors du paiement effectif au tiers bénéficiaire de l'opposition\n\nLes principales contreparties de ce compte sont :\n- Le compte 421 \"Personnel - Rémunérations dues\" (lors de l'enregistrement de la paie)\n- Le compte 512 \"Banques\" (lors du versement des fonds au tiers créancier)",[],{},{"nodeType":75,"data":102,"content":103},{},[104],{"nodeType":79,"value":105,"marks":106,"data":107},"Quand utiliser le compte 427 ?",[],{},{"nodeType":84,"data":109,"content":110},{},[111,115,120,124,129,133,138,142,147],{"nodeType":79,"value":112,"marks":113,"data":114},"Le compte 427 est utilisé dans des situations spécifiques où l'employeur est légalement tenu de retenir une partie du salaire d'un employé pour la transférer directement à un tiers. Ces situations incluent :\n\n- ",[],{},{"nodeType":79,"value":116,"marks":117,"data":119},"**Saisies sur salaire**",[118],{"type":95},{},{"nodeType":79,"value":121,"marks":122,"data":123}," : suite à une décision de justice pour le remboursement de dettes\n- ",[],{},{"nodeType":79,"value":125,"marks":126,"data":128},"**Pensions alimentaires**",[127],{"type":95},{},{"nodeType":79,"value":130,"marks":131,"data":132}," : versements ordonnés par un tribunal dans le cadre d'une procédure de divorce ou de séparation\n- ",[],{},{"nodeType":79,"value":134,"marks":135,"data":137},"**Avis à tiers détenteur (ATD)**",[136],{"type":95},{},{"nodeType":79,"value":139,"marks":140,"data":141}," : émis par l'administration fiscale pour recouvrer des impôts impayés\n- ",[],{},{"nodeType":79,"value":143,"marks":144,"data":146},"**Oppositions administratives**",[145],{"type":95},{},{"nodeType":79,"value":148,"marks":149,"data":150}," : pour le recouvrement d'amendes ou de condamnations pécuniaires\n\nLors de la réception d'un acte d'opposition, l'employeur doit :\n1. Calculer le montant saisissable selon les barèmes en vigueur\n2. Retenir ce montant sur le salaire net à payer\n3. Créditer le compte 427 du montant retenu\n4. Verser cette somme au créancier saisissant\n\nLe compte 427 est soldé après le paiement au tiers bénéficiaire de l'opposition.",[],{},{"nodeType":75,"data":152,"content":153},{},[154],{"nodeType":79,"value":155,"marks":156,"data":157},"Implications fiscales du compte 427",[],{},{"nodeType":84,"data":159,"content":160},{},[161,165,170,174,179,183,188],{"nodeType":79,"value":162,"marks":163,"data":164},"Les sommes transitant par le compte 427 ont plusieurs implications fiscales et comptables à considérer :\n\n- ",[],{},{"nodeType":79,"value":166,"marks":167,"data":169},"**Pour le salarié**",[168],{"type":95},{},{"nodeType":79,"value":171,"marks":172,"data":173}," : Les montants retenus et versés via le compte 427 restent imposables dans le revenu global du salarié, même s'ils ne lui sont pas directement versés. Ces sommes apparaissent sur le bulletin de paie et sont intégrées dans le net imposable.\n\n- ",[],{},{"nodeType":79,"value":175,"marks":176,"data":178},"**Pour l'employeur**",[177],{"type":95},{},{"nodeType":79,"value":180,"marks":181,"data":182}," :\n  * Ces transactions doivent être correctement documentées dans la comptabilité\n  * Elles sont intégrées dans les déclarations sociales et fiscales comme partie de la masse salariale\n  * L'employeur doit conserver tous les documents justifiant ces retenues (actes d'huissier, décisions de justice)\n  * L'employeur a une responsabilité légale de respecter ces oppositions sous peine de devoir payer lui-même les sommes dues\n\n- ",[],{},{"nodeType":79,"value":184,"marks":185,"data":187},"**Suivi comptable**",[186],{"type":95},{},{"nodeType":79,"value":189,"marks":190,"data":191}," : Il est recommandé de tenir un suivi détaillé par salarié concerné, notamment en cas d'oppositions multiples, pour respecter l'ordre de priorité des créanciers défini par la loi.",[],{},"compte-427-personnel-oppositions",false,[195],{"metadata":196,"sys":199,"fields":211},{"tags":197,"concepts":198},[],[],{"space":200,"id":202,"type":16,"createdAt":203,"updatedAt":204,"environment":205,"publishedVersion":207,"revision":59,"contentType":208,"locale":27},{"sys":201},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":206},{"id":20,"type":12,"linkType":21},24,{"sys":209},{"type":12,"linkType":25,"id":210},"category",{"contentfulName":212,"modelCategoryName":213,"slug":214,"contentTypeSlug":215,"metaTitle":217,"metaDescription":218,"mainTitle":219,"subtitle":237,"heroImage":238,"ctaButton":260,"ctaLink":261},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[216],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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