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Personnel - Charges à payer et produits à recevoir",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,171,178,185,192,245,252,259,345,352],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 428 - Personnel - Charges à payer et produits à recevoir",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les charges à payer et les produits à recevoir liés au personnel de l'entreprise",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 428 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 428 Personnel - Charges à payer et produits à recevoir est utilisé pour enregistrer les opérations de régularisation concernant les charges et produits relatifs au personnel qui n'ont pas encore été comptabilisés mais qui se rapportent à l'exercice en cours.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet notamment d'enregistrer :",[],{},{"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},"Les dettes potentielles relatives aux congés à payer qui constituent des charges à payer pour l'entreprise",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les sommes dues au titre de la participation des salariés aux résultats qui n'ont pas encore été versées",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les primes et gratifications à verser correspondant à l'exercice clos",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Les heures supplémentaires effectuées mais non encore réglées",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Tout autre élément de rémunération acquis par le personnel mais non encore versé à la clôture de l'exercice",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Ce compte s'inscrit dans la classe 4 du PCG 2025 qui regroupe les comptes de tiers, et plus précisément dans la catégorie des comptes 42 qui concernent le personnel et les comptes rattachés.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 428 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 428 est principalement utilisé dans les contextes suivants :",[],{},{"nodeType":117,"data":193,"content":194},{},[195,205,215,225,235],{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"À la clôture de l'exercice : pour enregistrer les charges de personnel qui se rapportent à l'exercice qui se termine mais qui ne seront payées qu'au cours de l'exercice suivant. Par exemple, l'entreprise crédite les subdivisions du compte 428 correspondant notamment au montant des dettes potentielles relatives aux congés à payer et à la participation des salariés aux résultats par le débit de la subdivision du compte 641 intitulée « Congés payés » et du compte 691 « Participation des salariés aux résultats ».",[],{},{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Lors d'écritures d'inventaire : pour régulariser les charges de personnel qui n'ont pas encore fait l'objet d'une facture ou d'un décompte définitif mais qui concernent l'exercice qui se termine.",[],{},{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Pour les congés payés : l'entreprise doit évaluer et comptabiliser les droits à congés acquis par les salariés à la clôture de l'exercice, même si ces congés ne seront pris que dans l'exercice suivant.",[],{},{"nodeType":121,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Pour la participation des salariés : le montant de la participation calculé sur les résultats de l'exercice est enregistré comme une charge à payer puisque le versement effectif interviendra après l'approbation des comptes.",[],{},{"nodeType":121,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Pour les produits à recevoir : lorsque l'entreprise a avancé des sommes aux salariés (indemnités journalières par exemple) qui doivent être remboursées par des organismes sociaux.",[],{},{"nodeType":95,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Quels sont les impacts fiscaux du compte 428 ?",[],{},{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"L'utilisation du compte 428 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":260,"content":261},{},[262,305,315,325,335],{"nodeType":121,"data":263,"content":264},{},[265,272],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Déductibilité fiscale des charges à payer : les charges à payer comptabilisées au compte 428 sont déductibles fiscalement sur l'exercice de rattachement si elles remplissent les conditions suivantes :",[],{},{"nodeType":117,"data":273,"content":274},{},[275,285,295],{"nodeType":121,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Elles correspondent à une obligation existante à la clôture de l'exercice",[],{},{"nodeType":121,"data":286,"content":287},{},[288],{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"Elles sont évaluées avec une précision suffisante",[],{},{"nodeType":121,"data":296,"content":297},{},[298],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"Elles sont comptabilisées conformément aux règles du PCG 2025",[],{},{"nodeType":121,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Principe de rattachement des charges aux produits : l'utilisation du compte 428 permet de respecter le principe comptable fondamental de rattachement des charges aux produits de l'exercice, ce qui assure la cohérence entre le résultat comptable et le résultat fiscal.",[],{},{"nodeType":121,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Provisions pour congés payés : les provisions pour congés payés comptabilisées via le compte 428 sont généralement déductibles fiscalement, ce qui permet de réduire l'assiette imposable de l'exercice.",[],{},{"nodeType":121,"data":326,"content":327},{},[328],{"nodeType":87,"data":329,"content":330},{},[331],{"nodeType":82,"value":332,"marks":333,"data":334},"Participation des salariés : la charge correspondant à la participation des salariés aux résultats est fiscalement déductible sur l'exercice de rattachement, même si le versement effectif intervient ultérieurement.",[],{},{"nodeType":121,"data":336,"content":337},{},[338],{"nodeType":87,"data":339,"content":340},{},[341],{"nodeType":82,"value":342,"marks":343,"data":344},"Contrôles fiscaux : le compte 428 fait souvent l'objet d'une attention particulière lors des contrôles fiscaux, notamment pour vérifier la réalité des charges à payer comptabilisées et leur correcte évaluation.",[],{},{"nodeType":95,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"3 point clés à retenir sur le compte 428",[],{},{"nodeType":117,"data":353,"content":354},{},[355,365,375],{"nodeType":121,"data":356,"content":357},{},[358],{"nodeType":87,"data":359,"content":360},{},[361],{"nodeType":82,"value":362,"marks":363,"data":364},"Le compte 428 permet d'appliquer le principe d'indépendance des exercices en rattachant les charges et produits liés au personnel à l'exercice auquel ils se rapportent, indépendamment de leur date de paiement ou d'encaissement.",[],{},{"nodeType":121,"data":366,"content":367},{},[368],{"nodeType":87,"data":369,"content":370},{},[371],{"nodeType":82,"value":372,"marks":373,"data":374},"Il joue un rôle essentiel dans la sincérité des comptes en permettant de présenter une image fidèle des obligations de 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