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Selon le Plan Comptable Général 2025, ce compte se subdivise en plusieurs sous-comptes :",{"data":102,"content":103,"nodeType":165},{},[104,115,125,135,145,155],{"data":105,"content":106,"nodeType":114},{},[107],{"data":108,"content":109,"nodeType":93},{},[110],{"data":111,"marks":112,"value":113,"nodeType":84},{},[],"Le compte 6331 : Versement de transport","list-item",{"data":116,"content":117,"nodeType":114},{},[118],{"data":119,"content":120,"nodeType":93},{},[121],{"data":122,"marks":123,"value":124,"nodeType":84},{},[],"Le compte 6332 : Allocations logement",{"data":126,"content":127,"nodeType":114},{},[128],{"data":129,"content":130,"nodeType":93},{},[131],{"data":132,"marks":133,"value":134,"nodeType":84},{},[],"Le compte 6333 : Contribution unique des employeurs à la formation professionnelle",{"data":136,"content":137,"nodeType":114},{},[138],{"data":139,"content":140,"nodeType":93},{},[141],{"data":142,"marks":143,"value":144,"nodeType":84},{},[],"Le compte 6334 : Participation des employeurs à l'effort de construction (pour les versements à fonds perdus)",{"data":146,"content":147,"nodeType":114},{},[148],{"data":149,"content":150,"nodeType":93},{},[151],{"data":152,"marks":153,"value":154,"nodeType":84},{},[],"Le compte 6335 : Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage",{"data":156,"content":157,"nodeType":114},{},[158],{"data":159,"content":160,"nodeType":93},{},[161],{"data":162,"marks":163,"value":164,"nodeType":84},{},[],"Le compte 6338 : Autres impôts, taxes et versements assimilés sur rémunérations versés à d'autres organismes","unordered-list",{"data":167,"content":168,"nodeType":85},{},[169],{"data":170,"marks":171,"value":172,"nodeType":84},{},[],"Quand utiliser le compte 633 ?",{"data":174,"content":175,"nodeType":93},{},[176],{"data":177,"marks":178,"value":179,"nodeType":84},{},[],"Le compte 633 est utilisé dans les situations suivantes :",{"data":181,"content":182,"nodeType":233},{},[183,193,203,213,223],{"data":184,"content":185,"nodeType":114},{},[186],{"data":187,"content":188,"nodeType":93},{},[189],{"data":190,"marks":191,"value":192,"nodeType":84},{},[],"Lors du versement de la participation des employeurs à l'effort de construction (PEEC) lorsqu'il s'agit de versements à fonds perdus à des organismes collecteurs comme Action Logement",{"data":194,"content":195,"nodeType":114},{},[196],{"data":197,"content":198,"nodeType":93},{},[199],{"data":200,"marks":201,"value":202,"nodeType":84},{},[],"Pour comptabiliser la contribution unique des employeurs à la formation professionnelle versée aux opérateurs de compétences (OPCO)",{"data":204,"content":205,"nodeType":114},{},[206],{"data":207,"content":208,"nodeType":93},{},[209],{"data":210,"marks":211,"value":212,"nodeType":84},{},[],"Pour enregistrer les versements libératoires permettant d'obtenir l'exonération de la taxe d'apprentissage, notamment les versements aux établissements d'enseignement habilités",{"data":214,"content":215,"nodeType":114},{},[216],{"data":217,"content":218,"nodeType":93},{},[219],{"data":220,"marks":221,"value":222,"nodeType":84},{},[],"Pour le paiement du versement mobilité (anciennement versement transport) aux autorités organisatrices de la mobilité",{"data":224,"content":225,"nodeType":114},{},[226],{"data":227,"content":228,"nodeType":93},{},[229],{"data":230,"marks":231,"value":232,"nodeType":84},{},[],"Pour les allocations logement versées à des organismes dédiés","ordered-list",{"data":235,"content":236,"nodeType":93},{},[237],{"data":238,"marks":239,"value":240,"nodeType":84},{},[],"La contrepartie de ces écritures figure généralement au crédit des comptes de tiers concernés ou d'un compte de trésorerie lors du règlement effectif. Ces charges sont distinctes des autres charges fiscales versées directement à l'administration des impôts (compte 631) ou des charges sociales (comptes 645 à 647).",{"data":242,"content":243,"nodeType":85},{},[244],{"data":245,"marks":246,"value":247,"nodeType":84},{},[],"Quels sont les impacts fiscaux du compte 633 ?",{"data":249,"content":250,"nodeType":93},{},[251],{"data":252,"marks":253,"value":254,"nodeType":84},{},[],"L'utilisation du compte 633 a plusieurs implications fiscales importantes :",{"data":256,"content":257,"nodeType":165},{},[258,268,278,288],{"data":259,"content":260,"nodeType":114},{},[261],{"data":262,"content":263,"nodeType":93},{},[264],{"data":265,"marks":266,"value":267,"nodeType":84},{},[],"Déductibilité fiscale : Les sommes enregistrées au compte 633 constituent généralement des charges déductibles du résultat fiscal de l'entreprise, ce qui permet de réduire l'assiette imposable à l'impôt sur les sociétés ou à l'impôt sur le revenu.",{"data":269,"content":270,"nodeType":114},{},[271],{"data":272,"content":273,"nodeType":93},{},[274],{"data":275,"marks":276,"value":277,"nodeType":84},{},[],"Obligations légales : Ces versements correspondent à des obligations légales pour les entreprises atteignant certains seuils d'effectifs. Le non-respect de ces obligations peut entraîner des sanctions financières et des taxations supplémentaires.",{"data":279,"content":280,"nodeType":114},{},[281],{"data":282,"content":283,"nodeType":93},{},[284],{"data":285,"marks":286,"value":287,"nodeType":84},{},[],"Optimisation fiscale : Certains versements, notamment ceux liés à la formation professionnelle ou à la taxe d'apprentissage, peuvent être orientés vers des organismes ou des actions spécifiques, permettant à l'entreprise d'avoir une certaine maîtrise de l'utilisation de ces fonds tout en respectant ses obligations légales.",{"data":289,"content":290,"nodeType":114},{},[291],{"data":292,"content":293,"nodeType":93},{},[294],{"data":295,"marks":296,"value":297,"nodeType":84},{},[],"Dépenses libératoires : Lorsque la législation le permet, certaines dépenses peuvent être imputées à titre de dépenses libératoires en fin d'exercice. Dans ce cas, elles sont comptabilisées au débit des comptes d'actif ou des comptes de charges concernés par le crédit des comptes de tiers intéressés, ce qui peut avoir un impact sur le calcul des cotisations dues.",{"data":299,"content":300,"nodeType":93},{},[301],{"data":302,"marks":303,"value":304,"nodeType":84},{},[],"","document","compte-633-impots-taxes-et-versements-assimiles-sur-remunerations-autres-organismes",false,[309],{"metadata":310,"sys":313,"fields":325},{"tags":311,"concepts":312},[],[],{"space":314,"id":316,"type":16,"createdAt":317,"updatedAt":318,"environment":319,"publishedVersion":321,"revision":63,"contentType":322,"locale":29},{"sys":315},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":320},{"id":21,"type":12,"linkType":22},24,{"sys":323},{"type":12,"linkType":27,"id":324},"category",{"contentfulName":326,"modelCategoryName":327,"slug":328,"contentTypeSlug":329,"metaTitle":331,"metaDescription":332,"mainTitle":333,"subtitle":350,"heroImage":351,"ctaButton":373,"ctaLink":374},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[330],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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