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recevoir",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les charges sociales à payer et les produits à recevoir auprès des organismes sociaux en fin d'exercice.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 438 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 438 \"Organismes sociaux - Charges à payer et produits à recevoir\" est un compte de régularisation qui permet d'enregistrer les opérations de fin d'exercice concernant les organismes sociaux, lorsque ces opérations n'ont pas encore été comptabilisées dans les comptes courants (431 et 437).",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte se subdivise en plusieurs sous-comptes :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"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 4382 \"Charges sociales sur congés à payer\" : enregistre les charges sociales correspondant aux droits à congés payés acquis par les salariés à la clôture de l'exercice",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 4386 \"Autres charges à payer\" : enregistre les autres charges sociales qui concernent l'exercice mais qui n'ont pas encore fait l'objet d'une notification par les organismes sociaux",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Le compte 4387 \"Produits à recevoir\" : enregistre les sommes à recevoir des organismes sociaux, comme les remboursements attendus pour des indemnités journalières avancées aux salariés",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 438 fonctionne en liaison avec les comptes de charges de personnel (64) et permet d'appliquer correctement le principe d'indépendance des exercices.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 438 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 438 est principalement utilisé dans les situations suivantes :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,219,252],{"nodeType":121,"data":177,"content":178},{},[179,186],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"En fin d'exercice, lors des opérations d'inventaire :",[],{},{"nodeType":117,"data":187,"content":188},{},[189,199,209],{"nodeType":121,"data":190,"content":191},{},[192],{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Pour enregistrer les charges sociales relatives aux congés payés acquis par les salariés mais non encore pris à la clôture de l'exercice",[],{},{"nodeType":121,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Pour comptabiliser les charges sociales concernant l'exercice qui s'achève mais dont les déclarations ou notifications n'ont pas encore été établies",[],{},{"nodeType":121,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Pour enregistrer les remboursements à recevoir des organismes sociaux qui concernent l'exercice mais qui n'ont pas encore été notifiés ou versés",[],{},{"nodeType":121,"data":220,"content":221},{},[222,229],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Lors de la régularisation des écritures au cours de l'exercice suivant :",[],{},{"nodeType":117,"data":230,"content":231},{},[232,242],{"nodeType":121,"data":233,"content":234},{},[235],{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Pour contre-passer les écritures de charges à payer et de produits à recevoir enregistrées à la clôture de l'exercice précédent",[],{},{"nodeType":121,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Pour enregistrer les charges et produits réels lorsqu'ils sont connus",[],{},{"nodeType":121,"data":253,"content":254},{},[255,262],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Dans le cadre du suivi du passif social de l'entreprise :",[],{},{"nodeType":117,"data":263,"content":264},{},[265,275],{"nodeType":121,"data":266,"content":267},{},[268],{"nodeType":87,"data":269,"content":270},{},[271],{"nodeType":82,"value":272,"marks":273,"data":274},"Pour évaluer précisément les dettes envers les organismes sociaux",[],{},{"nodeType":121,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Pour anticiper les flux de trésorerie liés aux règlements des cotisations sociales",[],{},{"nodeType":95,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Quels sont les impacts fiscaux du compte 438 ?",[],{},{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"L'utilisation du compte 438 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":173,"data":300,"content":301},{},[302,335,378,421],{"nodeType":121,"data":303,"content":304},{},[305,312],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Déductibilité fiscale des charges sociales :",[],{},{"nodeType":117,"data":313,"content":314},{},[315,325],{"nodeType":121,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Les charges sociales comptabilisées via le compte 438 sont fiscalement déductibles du résultat de l'exercice auquel elles se rapportent, même si elles n'ont pas encore été payées, à condition qu'elles soient certaines dans leur principe et déterminées dans leur montant",[],{},{"nodeType":121,"data":326,"content":327},{},[328],{"nodeType":87,"data":329,"content":330},{},[331],{"nodeType":82,"value":332,"marks":333,"data":334},"Cette déductibilité respecte le principe de rattachement des charges à l'exercice concerné",[],{},{"nodeType":121,"data":336,"content":337},{},[338,345],{"nodeType":87,"data":339,"content":340},{},[341],{"nodeType":82,"value":342,"marks":343,"data":344},"Traitement des charges sociales sur congés payés :",[],{},{"nodeType":117,"data":346,"content":347},{},[348,358,368],{"nodeType":121,"data":349,"content":350},{},[351],{"nodeType":87,"data":352,"content":353},{},[354],{"nodeType":82,"value":355,"marks":356,"data":357},"Les charges sociales sur congés payés (compte 4382) suivent le même régime fiscal que les congés payés eux-mêmes",[],{},{"nodeType":121,"data":359,"content":360},{},[361],{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":367},"Pour les entreprises soumises au régime fiscal de droit commun, les charges sociales sur congés payés sont déductibles lors de l'exercice de comptabilisation",[],{},{"nodeType":121,"data":369,"content":370},{},[371],{"nodeType":87,"data":372,"content":373},{},[374],{"nodeType":82,"value":375,"marks":376,"data":377},"Pour les entreprises qui ont opté pour le régime fiscal spécifique des congés payés (déduction lors du paiement), les charges sociales correspondantes suivent le même traitement",[],{},{"nodeType":121,"data":379,"content":380},{},[381,388],{"nodeType":87,"data":382,"content":383},{},[384],{"nodeType":82,"value":385,"marks":386,"data":387},"Contrôle fiscal :",[],{},{"nodeType":117,"data":389,"content":390},{},[391,401,411],{"nodeType":121,"data":392,"content":393},{},[394],{"nodeType":87,"data":395,"content":396},{},[397],{"nodeType":82,"value":398,"marks":399,"data":400},"Le compte 438 fait souvent l'objet d'une attention particulière lors des contrôles fiscaux",[],{},{"nodeType":121,"data":402,"content":403},{},[404],{"nodeType":87,"data":405,"content":406},{},[407],{"nodeType":82,"value":408,"marks":409,"data":410},"L'administration vérifie la cohérence entre les montants provisionnés et les charges réellement supportées l'année suivante",[],{},{"nodeType":121,"data":412,"content":413},{},[414],{"nodeType":87,"data":415,"content":416},{},[417],{"nodeType":82,"value":418,"marks":419,"data":420},"Des écarts significatifs non justifiés peuvent entraîner des redressements fiscaux",[],{},{"nodeType":121,"data":422,"content":423},{},[424,431],{"nodeType":87,"data":425,"content":426},{},[427],{"nodeType":82,"value":428,"marks":429,"data":430},"Impact sur la participation des salariés :",[],{},{"nodeType":117,"data":432,"content":433},{},[434],{"nodeType":121,"data":435,"content":436},{},[437],{"nodeType":87,"data":438,"content":439},{},[440],{"nodeType":82,"value":441,"marks":442,"data":443},"Les charges sociales comptabilisées au compte 438 viennent diminuer le bénéfice fiscal et ont donc un impact sur le calcul de la participation des salariés aux résultats de l'entreprise",[],{},{"nodeType":95,"data":445,"content":446},{},[447],{"nodeType":82,"value":448,"marks":449,"data":450},"3 points clés à retenir sur le compte 438",[],{},{"nodeType":173,"data":452,"content":453},{},[454,464,474],{"nodeType":121,"data":455,"content":456},{},[457],{"nodeType":87,"data":458,"content":459},{},[460],{"nodeType":82,"value":461,"marks":462,"data":463},"Principe d'indépendance des exercices : Le compte 438 permet de rattacher correctement les charges sociales et les produits liés aux organismes sociaux à l'exercice auquel ils se rapportent, même si les déclarations ou paiements interviennent ultérieurement.",[],{},{"nodeType":121,"data":465,"content":466},{},[467],{"nodeType":87,"data":468,"content":469},{},[470],{"nodeType":82,"value":471,"marks":472,"data":473},"Distinction entre charges à payer et provisions : Les montants inscrits 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