[{"data":1,"prerenderedAt":27734},["ShallowReactive",2],{"tip-plan-comptable-compte-6161-multirisques":3,"plan-comptable-compte-6161-multirisques-similars":528},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6161-multirisques",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","3cjZPUC1EFSd3deGGj0SJe","Entry","2025-05-27T14:01:09.316Z","2025-06-03T09:52:59.577Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":459,"faq_structured_data":460,"category":461},"6161 - Multirisques",{"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",{},[77,86,94,102,117,172,179,222,229,236,250,257,270,285,298,305,318,325,332,339,352,359,372,379,392,399,412,419,426],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6161 - Multirisques",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 6161 du Plan Comptable Général 2025 permet d'enregistrer les primes d'assurances multirisques payées par l'entreprise.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6161 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109,113],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6161 - Multirisques est utilisé pour comptabiliser les primes d'assurances multirisques versées par l'entreprise à des compagnies d'assurance. Ce compte s'inscrit dans la classe 6 du PCG qui regroupe les comptes de charges.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\nLe compte 6161 est une subdivision du compte 616 - Primes d'assurances, lui-même faisant partie des comptes 61/62 \"Autres charges externes\" qui enregistrent les charges d'exploitation normale et courante de l'entité.",[],{},{"nodeType":82,"value":114,"marks":115,"data":116},"\nL'assurance multirisques couvre généralement plusieurs types de risques dans un seul contrat, comme :",[],{},{"nodeType":118,"data":119,"content":120},"unordered-list",{},[121,132,142,152,162],{"nodeType":122,"data":123,"content":124},"list-item",{},[125],{"nodeType":87,"data":126,"content":127},{},[128],{"nodeType":82,"value":129,"marks":130,"data":131},"Les dommages matériels aux locaux et équipements (incendie, dégâts des eaux, catastrophes naturelles)",[],{},{"nodeType":122,"data":133,"content":134},{},[135],{"nodeType":87,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"Les vols et actes de vandalisme",[],{},{"nodeType":122,"data":143,"content":144},{},[145],{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"La responsabilité civile professionnelle",[],{},{"nodeType":122,"data":153,"content":154},{},[155],{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"La protection juridique",[],{},{"nodeType":122,"data":163,"content":164},{},[165],{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Les pertes d'exploitation",[],{},{"nodeType":87,"data":173,"content":174},{},[175],{"nodeType":82,"value":176,"marks":177,"data":178},"Ce compte permet de distinguer les primes d'assurances multirisques des autres types d'assurances qui ont leurs propres comptes dans le PCG 2025, comme :",[],{},{"nodeType":118,"data":180,"content":181},{},[182,192,202,212],{"nodeType":122,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"6162 - Assurance obligatoire dommage construction",[],{},{"nodeType":122,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"6163 - Assurance transport",[],{},{"nodeType":122,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"6164 - Risques d'exploitation",[],{},{"nodeType":122,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"6165 - Insolvabilité clients",[],{},{"nodeType":95,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Quand utiliser le compte 6161 ?",[],{},{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Le compte 6161 est utilisé dans les situations suivantes :",[],{},{"nodeType":237,"data":238,"content":239},"ordered-list",{},[240],{"nodeType":122,"data":241,"content":242},{},[243],{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"Lors du paiement des primes d'assurance multirisques",[],{},{"nodeType":87,"data":251,"content":252},{},[253],{"nodeType":82,"value":254,"marks":255,"data":256},"Lorsque l'entreprise règle sa prime d'assurance multirisques (annuelle, semestrielle ou trimestrielle), le compte 6161 est débité du montant de la prime hors taxes récupérables, par le crédit d'un compte de trésorerie (512 - Banque) ou d'un compte fournisseur (401 - Fournisseurs).\n",[],{},{"nodeType":237,"data":258,"content":259},{},[260],{"nodeType":122,"data":261,"content":262},{},[263],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Pour les régularisations de fin d'exercice",[],{},{"nodeType":87,"data":271,"content":272},{},[273,277,281],{"nodeType":82,"value":274,"marks":275,"data":276},"À la clôture de l'exercice, si la période couverte par l'assurance multirisques ne correspond pas à l'exercice comptable, il convient de procéder à des écritures de régularisation :",[],{},{"nodeType":82,"value":278,"marks":279,"data":280},"\n* Pour les primes payées d'avance : le montant correspondant à la période postérieure à la clôture est comptabilisé en charges constatées d'avance (compte 486)",[],{},{"nodeType":82,"value":282,"marks":283,"data":284},"\n* Pour les primes non encore payées mais couvrant l'exercice en cours : le montant est enregistré en charges à payer (compte 4686)\n",[],{},{"nodeType":237,"data":286,"content":287},{},[288],{"nodeType":122,"data":289,"content":290},{},[291],{"nodeType":87,"data":292,"content":293},{},[294],{"nodeType":82,"value":295,"marks":296,"data":297},"En cas de remboursement partiel de prime",[],{},{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"Lorsque l'assureur procède à un remboursement partiel de prime suite à une modification du contrat ou à un ajustement, le compte 6161 est crédité du montant remboursé.",[],{},{"nodeType":237,"data":306,"content":307},{},[308],{"nodeType":122,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Pour les contrats d'assurance couvrant plusieurs risques",[],{},{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Le compte 6161 est particulièrement adapté pour les contrats d'assurance professionnelle regroupant plusieurs garanties dans une seule police, évitant ainsi d'avoir à ventiler la prime entre différents comptes d'assurance spécifiques.",[],{},{"nodeType":95,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"Quels sont les impacts fiscaux du compte 6161 ?",[],{},{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"L'utilisation du compte 6161 pour les assurances multirisques a plusieurs implications fiscales importantes :",[],{},{"nodeType":237,"data":340,"content":341},{},[342],{"nodeType":122,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Déductibilité fiscale des primes",[],{},{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Les primes d'assurances multirisques constituent des charges déductibles du résultat fiscal de l'entreprise, à condition qu'elles soient engagées dans l'intérêt de l'exploitation. Cette déductibilité est encadrée par l'article 39-1 du Code Général des Impôts qui précise que les charges sont déductibles si elles sont engagées dans l'intérêt de l'entreprise, si elles correspondent à une charge effective et si elles sont appuyées par des justificatifs.",[],{},{"nodeType":237,"data":360,"content":361},{},[362],{"nodeType":122,"data":363,"content":364},{},[365],{"nodeType":87,"data":366,"content":367},{},[368],{"nodeType":82,"value":369,"marks":370,"data":371},"Traitement de la TVA",[],{},{"nodeType":87,"data":373,"content":374},{},[375],{"nodeType":82,"value":376,"marks":377,"data":378},"Les primes d'assurances sont généralement exonérées de TVA selon l'article 261 C-2° du Code Général des Impôts. Par conséquent, le montant comptabilisé au compte 6161 correspond au montant total de la prime, sans TVA déductible.",[],{},{"nodeType":237,"data":380,"content":381},{},[382],{"nodeType":122,"data":383,"content":384},{},[385],{"nodeType":87,"data":386,"content":387},{},[388],{"nodeType":82,"value":389,"marks":390,"data":391},"Régularisations et impact sur le résultat fiscal",[],{},{"nodeType":87,"data":393,"content":394},{},[395],{"nodeType":82,"value":396,"marks":397,"data":398},"Les écritures de régularisation (charges constatées d'avance ou charges à payer) ont un impact direct sur le résultat fiscal de l'exercice. Une comptabilisation correcte permet d'affecter la charge à l'exercice concerné, conformément au principe d'indépendance des exercices.",[],{},{"nodeType":237,"data":400,"content":401},{},[402],{"nodeType":122,"data":403,"content":404},{},[405],{"nodeType":87,"data":406,"content":407},{},[408],{"nodeType":82,"value":409,"marks":410,"data":411},"Justification en cas de contrôle fiscal",[],{},{"nodeType":87,"data":413,"content":414},{},[415],{"nodeType":82,"value":416,"marks":417,"data":418},"En cas de contrôle fiscal, l'entreprise doit pouvoir justifier la nature des assurances souscrites et leur lien avec l'activité professionnelle. La bonne tenue du compte 6161 et la conservation des contrats d'assurance et des quittances de primes sont essentielles pour démontrer le caractère déductible de ces charges.",[],{},{"nodeType":95,"data":420,"content":421},{},[422],{"nodeType":82,"value":423,"marks":424,"data":425},"3 points clés à retenir sur le compte 6161",[],{},{"nodeType":237,"data":427,"content":428},{},[429,439,449],{"nodeType":122,"data":430,"content":431},{},[432],{"nodeType":87,"data":433,"content":434},{},[435],{"nodeType":82,"value":436,"marks":437,"data":438},"Spécificité du compte : Le compte 6161 est dédié exclusivement aux primes d'assurances multirisques, qui regroupent plusieurs garanties dans un seul contrat. Il permet d'isoler ce type de dépense des autres assurances plus spécifiques qui ont leurs propres comptes dédiés.",[],{},{"nodeType":122,"data":440,"content":441},{},[442],{"nodeType":87,"data":443,"content":444},{},[445],{"nodeType":82,"value":446,"marks":447,"data":448},"Principe de rattachement à l'exercice : Les primes d'assurance multirisques doivent être rattachées à l'exercice qu'elles couvrent, via des écritures de régularisation si nécessaire, afin de respecter le principe comptable d'indépendance des exercices.",[],{},{"nodeType":122,"data":450,"content":451},{},[452],{"nodeType":87,"data":453,"content":454},{},[455],{"nodeType":82,"value":456,"marks":457,"data":458},"Déductibilité fiscale : Les primes comptabilisées au compte 6161 sont fiscalement déductibles lorsqu'elles sont engagées dans l'intérêt de l'entreprise, ce qui en fait un élément important de la stratégie de gestion des risques et d'optimisation fiscale.",[],{},"compte-6161-multirisques",false,[462],{"metadata":463,"sys":466,"fields":478},{"tags":464,"concepts":465},[],[],{"space":467,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":472,"publishedVersion":474,"revision":62,"contentType":475,"locale":29},{"sys":468},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":473},{"id":21,"type":12,"linkType":22},24,{"sys":476},{"type":12,"linkType":27,"id":477},"category",{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":482,"metaTitle":484,"metaDescription":485,"mainTitle":486,"subtitle":503,"heroImage":504,"ctaButton":526,"ctaLink":527},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[483],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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