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Il permet d'enregistrer les charges relatives aux services de santé au travail et aux fournitures pharmaceutiques de l'entreprise.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte sert spécifiquement à comptabiliser :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les cotisations obligatoires versées aux services de santé au travail (anciennement services de médecine du travail)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les frais liés aux visites médicales des salariés (visites d'embauche, périodiques, de reprise, etc.)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les dépenses pour l'achat de médicaments et fournitures médicales destinés à la pharmacie d'entreprise",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Les coûts d'équipement des locaux médicaux ou infirmeries sur le lieu de travail",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Les honoraires des professionnels de santé intervenant dans le cadre de la santé au travail",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Ce compte se distingue des autres sous-comptes du 647 - Autres cotisations sociales comme le 6471 - Prestations directes, le 6472 - Versements au comité social et économique, ou le 6474 - Versements aux autres œuvres sociales.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 6475 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 6475 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":193,"content":194},{},[195,205,215,225,235,245],{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Lors du paiement des cotisations aux services de santé au travail (services interentreprises ou services autonomes)",[],{},{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Au moment de l'achat de médicaments et fournitures médicales pour la pharmacie d'entreprise",[],{},{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Pour l'équipement des infirmeries ou locaux médicaux de l'entreprise",[],{},{"nodeType":121,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Pour les honoraires des médecins du travail ou autres professionnels de santé intervenant ponctuellement",[],{},{"nodeType":121,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Pour les frais liés aux examens médicaux obligatoires des salariés",[],{},{"nodeType":121,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Lors du règlement des actions de prévention en matière de santé et sécurité au travail",[],{},{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"La contrepartie de ces écritures se trouve généralement au crédit des comptes de tiers comme le 431 - Sécurité sociale ou le 437 - Autres organismes sociaux pour les cotisations, ou des comptes de trésorerie pour les paiements directs.",[],{},{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Attention à ne pas confondre avec :",[],{},{"nodeType":117,"data":270,"content":271},{},[272,282],{"nodeType":121,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Le compte 6471 - Prestations directes qui concerne d'autres types d'avantages sociaux",[],{},{"nodeType":121,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Le compte 6068 - Autres matières et fournitures qui ne doit pas servir pour les fournitures médicales destinées au personnel",[],{},{"nodeType":95,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Quels sont les impacts fiscaux du compte 6475 ?",[],{},{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"L'utilisation du compte 6475 - Médecine du travail, pharmacie présente plusieurs implications fiscales et comptables :",[],{},{"nodeType":117,"data":307,"content":308},{},[309,319,329,339,349],{"nodeType":121,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Déductibilité fiscale : Les dépenses enregistrées dans ce compte sont généralement totalement déductibles du résultat fiscal de l'entreprise, car elles correspondent à des obligations légales en matière de santé au travail ou à des dépenses engagées dans l'intérêt de l'entreprise",[],{},{"nodeType":121,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Obligations légales : Ces dépenses découlent d'obligations imposées par le Code du travail qui exige l'adhésion à un service de santé au travail et la mise en place de moyens de premiers secours",[],{},{"nodeType":121,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Justification des dépenses : En cas de contrôle fiscal, l'entreprise doit pouvoir justifier que les dépenses enregistrées au compte 6475 correspondent bien à des frais de médecine du travail ou de pharmacie destinés aux salariés",[],{},{"nodeType":121,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"TVA : Les cotisations aux services de santé au travail sont généralement exonérées de TVA. Pour les achats de médicaments et fournitures pharmaceutiques, la TVA suit le régime applicable à ces produits (taux réduit dans certains cas)",[],{},{"nodeType":121,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Déclarations sociales : Ces charges ne sont pas intégrées dans l'assiette des cotisations sociales, contrairement à certains avantages en nature",[],{},{"nodeType":87,"data":360,"content":361},{},[362,366,372,376,381],{"nodeType":82,"value":363,"marks":364,"data":365},"Les dotations aux provisions pour dépréciation sont enregistrées au débit du compte ",[],{},{"nodeType":82,"value":367,"marks":368,"data":371},"6817 \"Dotations pour dépréciations des actifs circulants\"",[369],{"type":370},"bold",{},{"nodeType":82,"value":373,"marks":374,"data":375}," par le crédit du compte ",[],{},{"nodeType":82,"value":377,"marks":378,"data":380},"491 \"Dépréciations des comptes de clients",[379],{"type":370},{},{"nodeType":82,"value":382,"marks":383,"data":384},"\". 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Si la situation du client s'améliore et que la créance n'est plus considérée comme douteuse, elle peut être reclassée dans le compte 411.",[],{},{"nodeType":95,"data":393,"content":394},{},[395],{"nodeType":82,"value":396,"marks":397,"data":398},"3 point clés à retenir sur le compte 6475",[],{},{"nodeType":117,"data":400,"content":401},{},[402,412,422],{"nodeType":121,"data":403,"content":404},{},[405],{"nodeType":87,"data":406,"content":407},{},[408],{"nodeType":82,"value":409,"marks":410,"data":411},"Le compte 6475 enregistre exclusivement les dépenses liées à la médecine du travail et à la pharmacie d'entreprise, reflétant les obligations légales de l'employeur en matière de santé et sécurité au travail.",[],{},{"nodeType":121,"data":413,"content":414},{},[415],{"nodeType":87,"data":416,"content":417},{},[418],{"nodeType":82,"value":419,"marks":420,"data":421},"Ces charges sont fiscalement déductibles car elles correspondent à des obligations légales ou à des dépenses engagées dans l'intérêt de l'entreprise et de ses salariés.",[],{},{"nodeType":121,"data":423,"content":424},{},[425],{"nodeType":87,"data":426,"content":427},{},[428],{"nodeType":82,"value":429,"marks":430,"data":431},"La bonne utilisation de ce compte permet d'isoler les coûts liés à la santé au travail des autres charges sociales, facilitant ainsi le suivi budgétaire et le respect des obligations réglementaires.",[],{},"compte-6475-medecine-du-travail-pharmacie",false,[435],{"metadata":436,"sys":439,"fields":451},{"tags":437,"concepts":438},[],[],{"space":440,"id":442,"type":16,"createdAt":443,"updatedAt":444,"environment":445,"publishedVersion":447,"revision":62,"contentType":448,"locale":29},{"sys":441},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":446},{"id":21,"type":12,"linkType":22},24,{"sys":449},{"type":12,"linkType":27,"id":450},"category",{"contentfulName":452,"modelCategoryName":453,"slug":454,"contentTypeSlug":455,"metaTitle":457,"metaDescription":458,"mainTitle":459,"subtitle":476,"heroImage":477,"ctaButton":499,"ctaLink":500},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[456],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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