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Ce compte fait partie de la classe 6 (Charges), plus précisément du compte 633 - Impôts, taxes et versements assimilés sur rémunérations (autres organismes) qui lui-même appartient au compte 63 - Impôts, taxes et versements assimilés.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Selon le Plan Comptable Général 2025, le compte 633 enregistre les versements à fonds perdus ou subventions au titre des taxes et participations assises sur les salaires qui sont versés à des organismes autres que l'administration des impôts. Le compte 6331 est spécifiquement dédié au versement mobilité (anciennement versement transport.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 633 comprend plusieurs subdivisions dont :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148,158,168,178],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Le compte 6331 : Versement de transport",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 6332 : Allocations logement",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 6333 : Contribution unique des employeurs à la formation professionnelle",[],{},{"nodeType":128,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Le compte 6334 : Participation des employeurs à l'effort de construction",[],{},{"nodeType":128,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Le compte 6335 : Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage",[],{},{"nodeType":128,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Le compte 6338 : Autres",[],{},{"nodeType":95,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Quand utiliser le compte 6331 ?",[],{},{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Le compte 6331 - Versement de transport doit être utilisé dans les situations suivantes :",[],{},{"nodeType":203,"data":204,"content":205},"ordered-list",{},[206,216],{"nodeType":128,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Lors du calcul et de l'enregistrement mensuel ou trimestriel des charges sociales liées aux salaires, pour comptabiliser spécifiquement le versement mobilité.",[],{},{"nodeType":128,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Lorsque l'entreprise est soumise à cette contribution, c'est-à-dire :",[],{},{"nodeType":124,"data":227,"content":228},{},[229,239],{"nodeType":128,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Les entreprises employant au moins 11 salariés (seuil légal)",[],{},{"nodeType":128,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Les entreprises situées dans une zone où une autorité organisatrice de mobilité a instauré ce versement",[],{},{"nodeType":203,"data":250,"content":251},{},[252],{"nodeType":128,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Au moment de la déclaration sociale nominative (DSN), puisque c'est via ce document que le versement mobilité est déclaré et payé.",[],{},{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Lors de l'enregistrement comptable, le compte 6331 est débité du montant du versement mobilité, tandis que le compte 437 - Autres organismes sociaux (ou une subdivision appropriée) est crédité. Lors du paiement effectif, le compte 437 est débité et un compte de trésorerie est crédité.",[],{},{"nodeType":95,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Quels sont les impacts fiscaux du compte 6331 ?",[],{},{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"Le versement mobilité enregistré au compte 6331 présente plusieurs impacts fiscaux et comptables importants :",[],{},{"nodeType":203,"data":284,"content":285},{},[286,296,306,316,326],{"nodeType":128,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Déductibilité fiscale : Le versement mobilité constitue une charge déductible du résultat fiscal de l'entreprise. Il s'agit d'une charge d'exploitation qui vient diminuer le bénéfice imposable.",[],{},{"nodeType":128,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Obligation légale : Cette contribution est obligatoire pour les entreprises concernées. Son non-paiement peut entraîner des pénalités et majorations de retard, augmentant ainsi la charge fiscale globale.",[],{},{"nodeType":128,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Taux variable : Le taux du versement mobilité varie selon les territoires (fixé par l'autorité organisatrice de mobilité locale), ce qui peut créer des disparités de charges entre établissements d'une même entreprise implantés dans différentes zones.",[],{},{"nodeType":128,"data":317,"content":318},{},[319],{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"Base de calcul : Le versement mobilité est calculé sur la même assiette que les cotisations de sécurité sociale, ce qui signifie qu'il est directement impacté par toute modification de la masse salariale ou des règles d'assujettissement aux cotisations sociales.",[],{},{"nodeType":128,"data":327,"content":328},{},[329],{"nodeType":87,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"Exonérations possibles : Certaines entreprises peuvent bénéficier d'exonérations partielles ou totales (notamment les fondations et associations reconnues d'utilité publique à but non lucratif dont l'activité est à caractère social), ce qui doit être correctement reflété dans la comptabilisation.",[],{},{"nodeType":95,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"marks":341,"data":342},"3 point clés à retenir sur le compte 6331",[],{},{"nodeType":124,"data":344,"content":345},{},[346,356,366],{"nodeType":128,"data":347,"content":348},{},[349],{"nodeType":87,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"Le compte 6331 est dédié exclusivement à l'enregistrement du versement mobilité, une contribution obligatoire des employeurs destinée au financement des transports publics dans les zones urbaines où elle est instaurée.",[],{},{"nodeType":128,"data":357,"content":358},{},[359],{"nodeType":87,"data":360,"content":361},{},[362],{"nodeType":82,"value":363,"marks":364,"data":365},"Cette charge est distincte des impôts et taxes versés à l'administration fiscale (compte 631) et doit être comptabilisée avec les autres charges sociales dans le cadre des déclarations sociales de l'entreprise.",[],{},{"nodeType":128,"data":367,"content":368},{},[369],{"nodeType":87,"data":370,"content":371},{},[372],{"nodeType":82,"value":373,"marks":374,"data":375},"Le versement mobilité constitue une charge déductible fiscalement mais représente une obligation légale dont le non-respect peut entraîner des pénalités significatives.",[],{},"compte-6331-versement-de-transport",false,[379],{"metadata":380,"sys":383,"fields":395},{"tags":381,"concepts":382},[],[],{"space":384,"id":386,"type":16,"createdAt":387,"updatedAt":388,"environment":389,"publishedVersion":391,"revision":62,"contentType":392,"locale":29},{"sys":385},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":390},{"id":21,"type":12,"linkType":22},24,{"sys":393},{"type":12,"linkType":27,"id":394},"category",{"contentfulName":396,"modelCategoryName":397,"slug":398,"contentTypeSlug":399,"metaTitle":401,"metaDescription":402,"mainTitle":403,"subtitle":420,"heroImage":421,"ctaButton":443,"ctaLink":444},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[400],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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