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Ce compte se subdivise en plusieurs sous-comptes :",[],{},{"nodeType":96,"data":97,"content":98},"unordered-list",{},[99,123,144,165],{"nodeType":100,"data":101,"content":102},"list-item",{},[103],{"nodeType":88,"data":104,"content":105},{},[106,110,119],{"nodeType":83,"value":107,"marks":108,"data":109},"",[],{},{"nodeType":111,"data":112,"content":114},"hyperlink",{"uri":113},"/fr/fiches-pratiques/plan-comptable/compte-6411-salaires-et-appointements",[115],{"nodeType":83,"value":116,"marks":117,"data":118},"Le compte 6411 - Salaires et appointements ",[],{},{"nodeType":83,"value":120,"marks":121,"data":122},": rémunérations brutes avant cotisations sociales.",[],{},{"nodeType":100,"data":124,"content":125},{},[126],{"nodeType":88,"data":127,"content":128},{},[129,132,140],{"nodeType":83,"value":107,"marks":130,"data":131},[],{},{"nodeType":111,"data":133,"content":135},{"uri":134},"/fr/fiches-pratiques/plan-comptable/compte-6412-conges-payes",[136],{"nodeType":83,"value":137,"marks":138,"data":139},"Le compte 6412 - 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Rémunérations dues\" au crédit.",[],{},{"nodeType":88,"data":194,"content":195},{},[196],{"nodeType":83,"value":107,"marks":197,"data":198},[],{},{"nodeType":79,"data":200,"content":201},{},[202],{"nodeType":83,"value":203,"marks":204,"data":205},"Quand utiliser le compte 641 ?",[],{},{"nodeType":88,"data":207,"content":208},{},[209],{"nodeType":83,"value":210,"marks":211,"data":212},"Le compte 641 s’utilise à chaque fois que l’entreprise verse ou doit verser une rémunération à ses salariés, qu’il s’agisse de salaires de base, de primes, d’avantages en nature, de congés payés, etc.\n\nIl enregistre donc :",[],{},{"nodeType":96,"data":214,"content":215},{},[216,232,247,262,277,288,303],{"nodeType":100,"data":217,"content":218},{},[219],{"nodeType":88,"data":220,"content":221},{},[222,228],{"nodeType":83,"value":223,"marks":224,"data":227},"Salaires bruts ",[225],{"type":226},"bold",{},{"nodeType":83,"value":229,"marks":230,"data":231},"(avant déduction des cotisations sociales salariales)",[],{},{"nodeType":100,"data":233,"content":234},{},[235],{"nodeType":88,"data":236,"content":237},{},[238,243],{"nodeType":83,"value":239,"marks":240,"data":242},"Primes et gratifications ",[241],{"type":226},{},{"nodeType":83,"value":244,"marks":245,"data":246},"(ex : prime de fin d’année, prime d’ancienneté)",[],{},{"nodeType":100,"data":248,"content":249},{},[250],{"nodeType":88,"data":251,"content":252},{},[253,258],{"nodeType":83,"value":254,"marks":255,"data":257},"Indemnités ",[256],{"type":226},{},{"nodeType":83,"value":259,"marks":260,"data":261},"(ex : indemnités de congés payés, de licenciement, de préavis)",[],{},{"nodeType":100,"data":263,"content":264},{},[265],{"nodeType":88,"data":266,"content":267},{},[268,273],{"nodeType":83,"value":269,"marks":270,"data":272},"Avantages en nature ",[271],{"type":226},{},{"nodeType":83,"value":274,"marks":275,"data":276},"(voiture de fonction, logement, nourriture, etc.)",[],{},{"nodeType":100,"data":278,"content":279},{},[280],{"nodeType":88,"data":281,"content":282},{},[283],{"nodeType":83,"value":284,"marks":285,"data":287},"Heures supplémentaires",[286],{"type":226},{},{"nodeType":100,"data":289,"content":290},{},[291],{"nodeType":88,"data":292,"content":293},{},[294,299],{"nodeType":83,"value":295,"marks":296,"data":298},"Rémunérations du personnel temporaire ",[297],{"type":226},{},{"nodeType":83,"value":300,"marks":301,"data":302},"(intérimaires, CDD)",[],{},{"nodeType":100,"data":304,"content":305},{},[306],{"nodeType":88,"data":307,"content":308},{},[309,314],{"nodeType":83,"value":310,"marks":311,"data":313},"Rémunérations des dirigeants salariés ",[312],{"type":226},{},{"nodeType":83,"value":315,"marks":316,"data":317},"(président de SAS, gérant minoritaire de SARL, etc.)",[],{},{"nodeType":88,"data":319,"content":320},{},[321],{"nodeType":83,"value":107,"marks":322,"data":323},[],{},{"nodeType":88,"data":325,"content":326},{},[327,331,339],{"nodeType":83,"value":328,"marks":329,"data":330},"Lors de l'établissement du bulletin de paie, le compte 641 est débité du montant des rémunérations brutes, tandis que ",[],{},{"nodeType":111,"data":332,"content":334},{"uri":333},"/fr/fiches-pratiques/plan-comptable/compte-421-personnel-remunerations-dues",[335],{"nodeType":83,"value":336,"marks":337,"data":338},"le compte 421",[],{},{"nodeType":83,"value":340,"marks":341,"data":342}," \"Personnel - 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