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",[],{},{"nodeType":82,"value":95,"marks":96,"data":97},"Ce compte enregistre spécifiquement les montants relatifs à la taxe sur les salaires que l'entreprise doit verser au Trésor public. Il s'agit d'un ",[],{},{"nodeType":82,"value":99,"marks":100,"data":103},"compte de charge",[101],{"type":102},"bold",{},{"nodeType":82,"value":105,"marks":106,"data":107}," dont le solde débiteur représente une charge pour l'entreprise. Son fonctionnement suit la logique comptable classique : une augmentation par le débit et une diminution par le crédit. ",[],{},{"nodeType":82,"value":109,"marks":110,"data":111},"La taxe sur les salaires concerne principalement les employeurs qui ne sont pas totalement assujettis à la TVA sur leur chiffre d'affaires. Plus précisément, elle s'applique aux entreprises dont le chiffre d'affaires n'est pas assujetti à la TVA à hauteur de 90% au moins pour l'année précédente. 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