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Il s'agit d'un sous-compte du compte 647 \"Autres cotisations sociales\" qui fait partie de la classe 6 relative aux charges.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet d'enregistrer spécifiquement les sommes mises à disposition du CSE, distinctement des autres charges sociales. Dans le Plan Comptable Général 2025, le compte 6472 s'intitule précisément \"Versements au comité social et économique\" et s'inscrit dans la hiérarchie suivante :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Compte 64 : Charges de personnel",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Compte 647 : Autres cotisations sociales",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Compte 6472 : Versements au comité social et économique",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le fonctionnement de ce compte est étroitement lié au compte 422 \"Comité social et économique\" qui enregistre la dette de l'entreprise envers le CSE.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 6472 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 6472 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,186,196,206],{"nodeType":121,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Lors du versement de la contribution annuelle obligatoire au fonctionnement du CSE, calculée sur la masse salariale brute (0,2% minimum pour les entreprises de plus de 50 salariés)",[],{},{"nodeType":121,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Pour comptabiliser la contribution aux activités sociales et culturelles du CSE, dont le montant est soit fixé par accord d'entreprise, soit basé sur les pratiques antérieures de l'entreprise",[],{},{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Pour les versements exceptionnels décidés par l'entreprise en faveur du CSE, au-delà des obligations légales",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Lors de la mise à disposition de moyens matériels valorisés (locaux, matériel informatique, etc.) lorsque ces moyens sont comptabilisés comme une charge et non comme une immobilisation",[],{},{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Le compte 6472 est débité lors de la constatation de la dette envers le CSE, par le crédit du compte 422 \"Comité social et économique\". Lorsque le versement effectif est réalisé, le compte 422 est débité par le crédit d'un compte de trésorerie.",[],{},{"nodeType":95,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Quels sont les impacts fiscaux du compte 6472 ?",[],{},{"nodeType":87,"data":231,"content":232},{},[233],{"nodeType":82,"value":234,"marks":235,"data":236},"L'utilisation du compte 6472 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":238,"content":239},{},[240,250,260,270,280],{"nodeType":121,"data":241,"content":242},{},[243],{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"Déductibilité fiscale : Les sommes versées au titre de la contribution légale au fonctionnement du CSE sont intégralement déductibles du résultat fiscal de l'entreprise, car elles constituent des charges obligatoires liées à l'exploitation",[],{},{"nodeType":121,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Plafonnement de certaines déductions : Pour les contributions aux activités sociales et culturelles, la déductibilité peut être soumise à certaines limites ou conditions, notamment lorsque ces versements dépassent les obligations légales ou conventionnelles",[],{},{"nodeType":121,"data":261,"content":262},{},[263],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Traitement en matière de TVA : Les versements au CSE ne sont généralement pas soumis à la TVA, car ils ne constituent pas la contrepartie d'une prestation de services individualisée",[],{},{"nodeType":121,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Justification en cas de contrôle fiscal : Les versements doivent être justifiés par des documents probants (procès-verbaux, conventions, délibérations) précisant la nature et le montant des sommes versées",[],{},{"nodeType":121,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Distinction avec les autres charges sociales : L'utilisation spécifique du compte 6472 permet de distinguer clairement ces charges des autres cotisations sociales, facilitant ainsi les déclarations fiscales et sociales de l'entreprise",[],{},{"nodeType":95,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"3 point clés à retenir sur le compte 6472",[],{},{"nodeType":117,"data":298,"content":299},{},[300,310,320],{"nodeType":121,"data":301,"content":302},{},[303],{"nodeType":87,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"Le compte 6472 est spécifiquement dédié aux versements effectués au comité social et économique (CSE), permettant une traçabilité précise de ces obligations légales distinctes des autres charges sociales.",[],{},{"nodeType":121,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Son utilisation est systématiquement liée au compte 422 \"Comité social et économique\", formant ainsi un mécanisme comptable complet pour suivre les engagements et versements au CSE.",[],{},{"nodeType":121,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Les sommes enregistrées au compte 6472 sont généralement déductibles fiscalement, mais nécessitent une documentation appropriée justifiant leur nature et leur montant.",[],{},"compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",false,[333],{"metadata":334,"sys":337,"fields":349},{"tags":335,"concepts":336},[],[],{"space":338,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":343,"publishedVersion":345,"revision":62,"contentType":346,"locale":29},{"sys":339},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":344},{"id":21,"type":12,"linkType":22},24,{"sys":347},{"type":12,"linkType":27,"id":348},"category",{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":353,"metaTitle":355,"metaDescription":356,"mainTitle":357,"subtitle":374,"heroImage":375,"ctaButton":397,"ctaLink":398},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[354],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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