[{"data":1,"prerenderedAt":4400},["ShallowReactive",2],{"youtube-videos-10":3,"promotion-alert-popup-landing":139,"$fpMehWLZxpCnABBpxmsVENwMLy67Fqc3F2ZpBUwIMu5E":430,"blog-search":431,"PromotionBarContent_qgH3DzkwsibRJb04DapaWuiLSDmQOKgVzF5L49Ow20":432,"PromotionModalContent_Djo69sGGP7gOnSn6zLgYPPnxq9dVaG0JrR147xTmAE":437,"FooterRight_xChizOkZHtfKMx5OucLyrTuMks1upRtLOjoJMGXqo":442,"FooterBottom_SscEr0q32ZkdOufuXx5gAIgjWbNuigcJd3pxKDYeqc":447,"blog-article-sasu-a-lir":452,"BlogArticleTocLinks_LY5kRrQUdQQzYLqXLokAoP0xuKGcdqhjTNPWLZ9Kju0":4368,"BlogSectionRelated_O3wP7FHmKcOU6EAz005wkLwhXg2DknP4gBzmzz8AkA":4373,"BlogArticleContent_JUav8ipaTtkMxLdmbde8vVJ6MPDiGH91PmVOOmMk5I":4378},[4,22,35,48,61,74,87,100,113,126],{"id":5,"title":6,"categories":7,"description":8,"extension":9,"meta":10,"publishedAt":11,"stem":12,"thumbnail":13,"uuid":20,"__hash__":21},"youtube/youtube/-7BUg73_DIY.json","Transparence salariale 2026 : Les changements pour les salariés et employeurs","videos","📅 Transparence salariale 2026 : ce qui change vraiment pour les employeurs et les salariés\n\nLa transparence salariale 2026 va profondément faire évoluer les pratiques RH, le recrutement et la gestion des rémunérations dans les entreprises.\n\nMême si la transposition française de la directive européenne est encore en attente, les entreprises ont tout intérêt à anticiper dès aujourd'hui les évolutions à venir concernant l'égalité salariale, les écarts de rémunération et la politique de rémunération.\n\n👉 Dans cette vidéo, vous allez comprendre concrètement ce que prévoit la transparence salariale, ce qui pourrait changer pour les employeurs et les salariés, les nouvelles obligations attendues à l'horizon 2026, ainsi que les liens avec le RGPD, la DSN et la gestion des données RH.\n\n----\n\n📚 Dans ce guide complet :\n\n- Pourquoi la directive sur la transparence salariale a été créée\n- Ce que l'on sait aujourd'hui de la transparence salariale 2026\n- Pourquoi il faut rester prudent en attendant la transposition française\n- Ce qui va changer dans le recrutement et les offres d'emploi\n- La fin des questions sur l'ancien salaire des candidats\n- Les nouveaux droits des salariés concernant leur rémunération\n- Comment justifier les écarts de rémunération au sein de l'entreprise\n- Les obligations d'analyse et de suivi des écarts salariaux\n- Les actions correctives à prévoir en cas d'écarts injustifiés\n- Le lien entre transparence salariale et RGPD\n- Les impacts indirects sur la DSN et la qualité des données RH\n- Comment préparer son entreprise aux évolutions à venir\n\n----\n\n⏱️ Programme de la vidéo :\n\n00:00 Introduction\n00:53 Pourquoi cette directive existe ?\n01:36 La transposition française\n02:09 Ce qui va changer dans le recrutement\n02:45 Fin des questions sur l'ancien salaire\n03:07 Les salariés auront plus de droits\n03:59 La fin des écarts \"flous\"\n04:28 Les entreprises vont devoir mesurer leurs écarts\n04:54 Et si des écarts injustifiés sont détectés\n05:32 Transparence salariale ≠ Transparence totale\n05:58 Le lien avec le RGPD\n06:45 Les autres obligations sociales et DSN\n07:42 Conclusion\n\n----\n\nBesoin d'aide ?\n\nSi vous souhaitez préparer votre entreprise aux évolutions sociales et RH, structurer votre politique de rémunération ou sécuriser vos obligations déclaratives, vous pouvez vous faire accompagner.\n\n👉 Contactez Clementine.fr pour être accompagné dans vos démarches RH, sociales et réglementaires.\n\n----\n\n#TransparenceSalariale2026 #TransparenceSalariale #DirectiveTransparenceSalariale #EgaliteSalariale #EcartDeRemuneration #PolitiqueDeRemuneration #RGPD #DSN #RessourcesHumaines #DroitDuTravail","json",{},"2026-06-25T16:00:03Z","youtube/-7BUg73_DIY",{"src":14,"srcset":15,"sizes":16,"width":17,"height":18,"alt":19},"https://i.ytimg.com/vi/-7BUg73_DIY/maxresdefault.jpg","https://i.ytimg.com/vi/-7BUg73_DIY/default.jpg 120w, https://i.ytimg.com/vi/-7BUg73_DIY/mqdefault.jpg 320w, https://i.ytimg.com/vi/-7BUg73_DIY/hqdefault.jpg 480w, https://i.ytimg.com/vi/-7BUg73_DIY/sddefault.jpg 640w, https://i.ytimg.com/vi/-7BUg73_DIY/maxresdefault.jpg 1280w","(max-width: 768px) 100vw, 480px",1280,720,"Miniature de la vidéo \"Transparence salariale 2026 : Les changements pour les salariés et employeurs\"","-7BUg73_DIY","Zk03Odqxo8qlwhKeUh3exx5UbqT2t17VrhmH5eQtUeo",{"id":23,"title":24,"categories":7,"description":25,"extension":9,"meta":26,"publishedAt":27,"stem":28,"thumbnail":29,"uuid":33,"__hash__":34},"youtube/youtube/siOxn2Ew5RA.json","Portrait client - Georges Ngangué, créateur d'Uplows Music Production","🎬 Découvrez Georges Ngangué, chargé en management artistique culturel et producteur de spectacles au sein de Uplows Music Production.\n\nPassionné de musique depuis toujours, Georges évolue depuis de nombreuses années dans l’univers du spectacle vivant. Membre du groupe de métal ABSOLUTE à ses débuts, il a progressivement développé son activité autour de la production, du management et de la promotion d’artistes, jusqu’à créer sa propre structure : Uplows Music Production.\n\nAujourd’hui, Uplows accompagne des artistes locaux et internationaux dans leur développement artistique, leur promotion et leur professionnalisation. \n\n💡 Dans cette interview, Georges revient sur son parcours d’entrepreneur, les défis rencontrés lors de la création de son activité et l’importance d’être bien accompagné sur les aspects administratifs et comptables.\n\nDepuis plus de deux ans, il fait confiance à Clementine.fr pour gérer sa comptabilité au quotidien.\n\nUn témoignage authentique d’un entrepreneur passionné qui consacre son énergie au développement des artistes et à la promotion de la culture musicale.\n\nEn savoir plus sur Uplows Music Production :\n\n🔗 Instagram : https://www.instagram.com/uplows/\n🔗 Facebook : https://www.facebook.com/uplows.band\n🔗 YouTube : https://www.youtube.com/@georgesngangue704\n\nEn savoir plus sur ABSOLUTE :\n\n🔗 Facebook : https://www.facebook.com/p/Absolute-100067906850164/\n\n#PortraitClient #TémoignageClient #Entrepreneuriat #ProductionMusicale #ManagementArtistique #SpectacleVivant #Culture #Musique #Association #Uplows #Concert #DéveloppementArtistique #CréationDEntreprise",{},"2026-06-18T06:30:14Z","youtube/siOxn2Ew5RA",{"src":30,"srcset":31,"sizes":16,"width":17,"height":18,"alt":32},"https://i.ytimg.com/vi/siOxn2Ew5RA/maxresdefault.jpg","https://i.ytimg.com/vi/siOxn2Ew5RA/default.jpg 120w, https://i.ytimg.com/vi/siOxn2Ew5RA/mqdefault.jpg 320w, https://i.ytimg.com/vi/siOxn2Ew5RA/hqdefault.jpg 480w, https://i.ytimg.com/vi/siOxn2Ew5RA/sddefault.jpg 640w, https://i.ytimg.com/vi/siOxn2Ew5RA/maxresdefault.jpg 1280w","Miniature de la vidéo \"Portrait client - Georges Ngangué, créateur d'Uplows Music Production\"","siOxn2Ew5RA","Pls5ilAXrO6JDen9kA1wqz4LeaYnXoOrGPEp0bxUb3w",{"id":36,"title":37,"categories":7,"description":38,"extension":9,"meta":39,"publishedAt":40,"stem":41,"thumbnail":42,"uuid":46,"__hash__":47},"youtube/youtube/mUV2TOY0u5A.json","L’accompagnement client : le service social | Clementine.fr","Dans les coulisses d’un cabinet comptable - Épisode 4 : le service social\n\n🎙️ Mallaury, Gestionnaire de paie chez Clementine.fr, vous explique :\n\n- le rôle du service social dans l’accompagnement des employeurs et la gestion de la paie\n- comment l’équipe accompagne les entrepreneurs, de la première embauche au suivi quotidien de leurs salariés\n- les bonnes pratiques pour sécuriser la gestion sociale de l’entreprise et éviter les erreurs les plus fréquentes\n- les valeurs qui guident le service social chez Clementine\n\n👉 Cette vidéo s’adresse aux entrepreneurs, indépendants, créateurs d’entreprise et dirigeants qui souhaitent recruter sereinement et déléguer la gestion de leur paie à des experts.\n\nChez Clementine.fr, nous savons que la gestion sociale est un sujet essentiel pour le développement d’une entreprise. Notre mission est de vous accompagner à chaque étape pour vous permettre de vous concentrer sur votre activité en toute confiance.\n\nAbonnez-vous pour découvrir les prochains épisodes et les autres services de Clementine.fr.\n\n📞 Envie d’un accompagnement adapté à votre projet ? Demandez votre devis ou planifiez un entretien téléphonique sur https://www.clementine.fr/ ou au 03 83 93 14 14.\n\n#GestionDePaie #ServiceSocial #Entrepreneur #ComptabiliteEnLigne #RH",{},"2026-06-15T06:30:09Z","youtube/mUV2TOY0u5A",{"src":43,"srcset":44,"sizes":16,"width":17,"height":18,"alt":45},"https://i.ytimg.com/vi/mUV2TOY0u5A/maxresdefault.jpg","https://i.ytimg.com/vi/mUV2TOY0u5A/default.jpg 120w, https://i.ytimg.com/vi/mUV2TOY0u5A/mqdefault.jpg 320w, https://i.ytimg.com/vi/mUV2TOY0u5A/hqdefault.jpg 480w, https://i.ytimg.com/vi/mUV2TOY0u5A/sddefault.jpg 640w, https://i.ytimg.com/vi/mUV2TOY0u5A/maxresdefault.jpg 1280w","Miniature de la vidéo \"L’accompagnement client : le service social | Clementine.fr\"","mUV2TOY0u5A","RvNn7GT5tM_W33hnpi4SB2EcD4K7U6_5Q1nn8dpqnAM",{"id":49,"title":50,"categories":7,"description":51,"extension":9,"meta":52,"publishedAt":53,"stem":54,"thumbnail":55,"uuid":59,"__hash__":60},"youtube/youtube/z9X8_P2i27s.json","Recouvrez vos factures impayées en quelques clics avec Clementine.fr","Dans cette vidéo, découvrez comment simplifier la gestion de vos factures impayées grâce à Clementine.fr, le logiciel de gestion tout-en-un conçu pour les indépendants, artisans et dirigeants de TPE.\n\nOn vous montre concrètement comment lancer une procédure de recouvrement directement depuis votre application et suivre son avancement en temps réel.\n\n▶ Identifier rapidement les factures en retard\n▶ Lancer une procédure de recouvrement en quelques clics\n▶ Transmettre automatiquement votre dossier à un commissaire de justice\n▶ Suivre chaque étape du recouvrement depuis votre tableau de bord\n▶ Être informé dès qu'un paiement est effectué\n▶ Garder une vision claire de votre trésorerie\n\nRésultat : moins de temps passé sur les relances, moins de charge administrative et une gestion des impayés beaucoup plus simple au quotidien.\n\nTout est centralisé dans le même outil que votre facturation et votre suivi financier.\n\n👉 Découvrez notre solution sur Clementine.fr : https://www.clementine.fr/app/recouvrement/\n\nQue vous soyez indépendant, artisan ou dirigeant de TPE, cette vidéo vous montre comment gérer vos factures impayées plus sereinement et garder le contrôle sur votre trésorerie grâce à Clementine.fr.\n\n#Facture #Recouvrement #GestionEntreprise #Trésorerie #Facturation #TPE #PME #Entrepreneur",{},"2026-06-04T13:16:23Z","youtube/z9X8_P2i27s",{"src":56,"srcset":57,"sizes":16,"width":17,"height":18,"alt":58},"https://i.ytimg.com/vi/z9X8_P2i27s/maxresdefault.jpg","https://i.ytimg.com/vi/z9X8_P2i27s/default.jpg 120w, https://i.ytimg.com/vi/z9X8_P2i27s/mqdefault.jpg 320w, https://i.ytimg.com/vi/z9X8_P2i27s/hqdefault.jpg 480w, https://i.ytimg.com/vi/z9X8_P2i27s/sddefault.jpg 640w, https://i.ytimg.com/vi/z9X8_P2i27s/maxresdefault.jpg 1280w","Miniature de la vidéo \"Recouvrez vos factures impayées en quelques clics avec Clementine.fr\"","z9X8_P2i27s","TlVny0JK0NF7Q5VfMmBvmUcM7tu0nKT1IEOSnP3Luh8",{"id":62,"title":63,"categories":7,"description":64,"extension":9,"meta":65,"publishedAt":66,"stem":67,"thumbnail":68,"uuid":72,"__hash__":73},"youtube/youtube/asirc6NILLM.json","Liasse fiscale 2026 : comment la déposer étape par étape (tutoriel)","Le dépôt de la liasse fiscale en 2026 peut rapidement devenir complexe si on ne maîtrise pas les étapes.\n\nEntre la clôture de l’exercice comptable, le dépôt du bilan, les obligations fiscales et la date limite liasse fiscale 2026, beaucoup d’entrepreneurs se retrouvent perdus.\n\n👉 Pourtant, avec une méthode claire, le dépôt liasse fiscale devient beaucoup plus simple.\n\nDans cette vidéo, vous allez voir comment remplir sa liasse fiscale, étape par étape, jusqu’à la télétransmission liasse fiscale et le dépôt du bilan en ligne.\n\n---\n\n📚 Dans ce guide complet, on répond à toutes vos questions :\n\n- C’est quoi une liasse fiscale et à quoi elle sert vraiment ?\n- Qui est concerné par le dépôt de la liasse fiscale ?\n- Comment gérer la clôture de l'exercice comptable ?\n- Comment réussir le dépôt du bilan sans erreur ?\n- Comment remplir sa liasse fiscale étape par étape ?\n- Quelles sont les obligations liées au dépôt du bilan et au dépôt des comptes ?\n- Comment fonctionne la télétransmission de la liasse fiscale ?\n- Quelle est la date limite de la liasse fiscale en 2026 ?\n- Quelles sont les erreurs à éviter lors du dépôt ?\n- Comment faire un dépôt du bilan en ligne correctement ?\n\n---\n\n⏱️ Programme de la vidéo :\n\n00:00 Introduction\n00:32 La liasse fiscale, c'est quoi ?\n01:30 Qui est concerné ?\n02:38 Comment déposer sa liasse fiscale ?\n04:53 Les erreurs à éviter\n06:04 Comment simplifier sa déclaration ?\n06:30 Conclusion\n\n---\n\nBesoin d’aide ?\n\nSi vous souhaitez sécuriser votre dépôt liasse fiscale, éviter les erreurs ou gérer votre dépôt du bilan en ligne, vous pouvez vous faire accompagner simplement.\n\n👉 Contactez Clementine.fr pour être guidé dans votre déclaration et votre dépôt de bilan en ligne.\n\n---\n\n📌 Liasse fiscale 2026 : guide complet pour déclarer vos résultats : https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-que-la-liasse-fiscale/\n\n---\n\n#LiasseFiscale #DépôtLiasseFiscale #DépôtDuBilan #ClôtureDuBilan #ClôtureExerciceComptable #Télétransmission #Fiscalité2026",{},"2026-05-19T06:30:01Z","youtube/asirc6NILLM",{"src":69,"srcset":70,"sizes":16,"width":17,"height":18,"alt":71},"https://i.ytimg.com/vi/asirc6NILLM/maxresdefault.jpg","https://i.ytimg.com/vi/asirc6NILLM/default.jpg 120w, https://i.ytimg.com/vi/asirc6NILLM/mqdefault.jpg 320w, https://i.ytimg.com/vi/asirc6NILLM/hqdefault.jpg 480w, https://i.ytimg.com/vi/asirc6NILLM/sddefault.jpg 640w, https://i.ytimg.com/vi/asirc6NILLM/maxresdefault.jpg 1280w","Miniature de la vidéo \"Liasse fiscale 2026 : comment la déposer étape par étape (tutoriel)\"","asirc6NILLM","d67yaBZHhLd7WM0CMx84TJGdf5_5kdMguY8ZBJJgrdE",{"id":75,"title":76,"categories":7,"description":77,"extension":9,"meta":78,"publishedAt":79,"stem":80,"thumbnail":81,"uuid":85,"__hash__":86},"youtube/youtube/a7otxfmC5kk.json","Portrait cliente - Christelle Nlele, fondatrice de L’Home Agencée","🎬 Découvrez le parcours de Christelle Nlele, fondatrice de L’Home Agencée, décoratrice d’intérieur passionnée qui transforme les espaces pour les rendre à la fois fonctionnels, esthétiques et profondément personnels.\n\nInstallée à Paris et intervenant également en région parisienne et à l’international, Christelle imagine des intérieurs sur mesure où chaque détail compte. Rénovations complètes, conception 3D, meubles sur mesure, relooking déco ou accompagnement clé en main : elle propose des solutions adaptées à chaque style de vie, chaque besoin et chaque budget.\n\nDans ce témoignage client, nous avons eu le plaisir de la rencontrer directement chez l’une de ses clientes, dans un appartement entièrement repensé par ses soins. Un moment d’échange inspirant autour de son parcours d’entrepreneuse, de la création de son entreprise et de son organisation au quotidien.\n\nChristelle partage également son expérience avec Clementine.fr, notamment sur la gestion de sa comptabilité, de ses devis et de ses factures. Un accompagnement qui lui permet de gagner en simplicité, en clarté et en sérénité dans son activité.\n\n✨ Une entrepreneuse solaire, passionnée et inspirante, qui prouve qu’avec de la vision et de la méthode, on peut créer de véritables univers de vie.\n\n👉 Une rencontre inspirante pour tous les entrepreneurs, indépendants et créatifs qui veulent structurer leur activité tout en restant concentrés sur leur passion.\n\nEn savoir plus sur L’Home Agencée :\n\n🔗 Site internet : https://lhome-agencee.com/\n🔗 Réalisations : https://lhome-agencee.com/realisation/\n🔗 Instagram : https://www.instagram.com/lhome_agencee/\n🔗 LinkedIn : https://www.linkedin.com/in/christelle-nlele/\n🔗 Facebook : https://www.facebook.com/lhomeagencee/?locale=fr_FR\n🔗 TikTok : https://www.tiktok.com/@lhomeagencee\n\n#PortraitClient #TémoignageClient #DécorationIntérieure #ArchitecteIntérieur #Entrepreneuriat #CréationDEntreprise #Paris #DesignIntérieur #HomeDesign #LHomeAgencée #InterviewEntrepreneur",{},"2026-05-13T06:30:01Z","youtube/a7otxfmC5kk",{"src":82,"srcset":83,"sizes":16,"width":17,"height":18,"alt":84},"https://i.ytimg.com/vi/a7otxfmC5kk/maxresdefault.jpg","https://i.ytimg.com/vi/a7otxfmC5kk/default.jpg 120w, https://i.ytimg.com/vi/a7otxfmC5kk/mqdefault.jpg 320w, https://i.ytimg.com/vi/a7otxfmC5kk/hqdefault.jpg 480w, https://i.ytimg.com/vi/a7otxfmC5kk/sddefault.jpg 640w, https://i.ytimg.com/vi/a7otxfmC5kk/maxresdefault.jpg 1280w","Miniature de la vidéo \"Portrait cliente - Christelle Nlele, fondatrice de L’Home Agencée\"","a7otxfmC5kk","3ktzFk28TzdZ4qL9FIkxD8_hh4t929fnzaJyprECyAA",{"id":88,"title":89,"categories":7,"description":90,"extension":9,"meta":91,"publishedAt":92,"stem":93,"thumbnail":94,"uuid":98,"__hash__":99},"youtube/youtube/q_eOyOqNptY.json","Déclaration fiscale 2026 : quand et comment faire sa déclaration ?","Le guide complet pour réussir sa déclaration fiscale en 2026.\n\nMême si vous êtes déjà prélevé à la source, vous devez toujours vérifier et, dans la plupart des cas, effectuer votre déclaration de revenus chaque année.\n\n👉 Dans cette vidéo, vous allez comprendre concrètement comment faire votre déclaration fiscale, quelles sont les dates importantes, les erreurs à éviter, et comment optimiser votre situation légalement.\n\n---\n\nDans ce guide complet :\n\n✅ Qui doit faire une déclaration fiscale en 2026\n✅ Comment faire sa déclaration fiscale pas à pas\n✅ La date limite de déclaration des impôts selon votre département\n✅ Les erreurs de déclaration fiscale les plus fréquentes\n✅ Les revenus et charges à ne pas oublier\n✅ Les bases de l’optimisation fiscale légale\n\n---\n\n⏱️ Programme de la vidéo\n\n00:00 Introduction\n01:07 Qui est concerné ?\n01:46 Les dates à ne pas rater\n03:11 Comment faire sa déclaration ?\n04:35 Les erreurs à éviter\n05:11 Comment optimiser sa fiscalité ?\n06:35 Conclusion\n\n---\n\n📆 Déclaration de revenus 2026 : les dates clés\n\n- Ouverture de la déclaration en ligne : 9 avril 2026\n- Date limite (départements 01 à 19) : 21 mai 2026\n- Date limite (départements 20 à 54) : 28 mai 2026\n- Date limite (départements 55 à 974/976) : 4 juin 2026\n- Déclaration papier : 19 mai 2026\n\n---\n\nBesoin d’aide ?\n\nSi vous avez une situation complexe ou plusieurs sources de revenus, vous pouvez vous faire accompagner pour sécuriser votre déclaration fiscale.\n\n👉 Contactez Clementine.fr pour être accompagné et éviter les erreurs fiscales.\n\n---\n\n#DéclarationFiscale2026 #Impots2026 #DéclarationFiscale #DéclarationImpôts #OptimisationFiscale #Fiscalité #ImpotsFrance",{},"2026-04-30T06:30:31Z","youtube/q_eOyOqNptY",{"src":95,"srcset":96,"sizes":16,"width":17,"height":18,"alt":97},"https://i.ytimg.com/vi/q_eOyOqNptY/maxresdefault.jpg","https://i.ytimg.com/vi/q_eOyOqNptY/default.jpg 120w, https://i.ytimg.com/vi/q_eOyOqNptY/mqdefault.jpg 320w, https://i.ytimg.com/vi/q_eOyOqNptY/hqdefault.jpg 480w, https://i.ytimg.com/vi/q_eOyOqNptY/sddefault.jpg 640w, https://i.ytimg.com/vi/q_eOyOqNptY/maxresdefault.jpg 1280w","Miniature de la vidéo \"Déclaration fiscale 2026 : quand et comment faire sa déclaration ?\"","q_eOyOqNptY","s4wjfjaeTY2SLYuTrOU7k9Qjm79Ei4ONyo651qkJfvM",{"id":101,"title":102,"categories":7,"description":103,"extension":9,"meta":104,"publishedAt":105,"stem":106,"thumbnail":107,"uuid":111,"__hash__":112},"youtube/youtube/wpEUQY_IbFo.json","Simplifiez la gestion de vos notes de frais avec Clementine.fr","Dans cette vidéo, découvrez comment simplifier et automatiser la gestion de vos notes de frais grâce à Clementine.fr, l’application pensée pour les indépendants et dirigeants qui veulent gagner du temps et garder une comptabilité claire et à jour.\n\nOn vous montre concrètement, étape par étape, comment fonctionne la gestion des notes de frais directement depuis l’application mobile :\n\n▶ Déclarer une note de frais en quelques secondes depuis votre smartphone\n▶ Prendre en photo vos justificatifs (tickets, factures, reçus…)\n▶ Catégoriser vos dépenses sans saisie manuelle\n▶ Centraliser toutes vos notes de frais au même endroit\n▶ Suivre et intégrer vos dépenses directement dans votre comptabilité\n\nRésultat : moins de paperasse, moins d’oublis, et une gestion des dépenses beaucoup plus fluide.\n\nTout est pensé pour transformer une tâche souvent chronophage en un simple réflexe du quotidien.\n\n👉 Découvrez Clementine.fr et simplifiez votre gestion des notes de frais :\n\nhttps://www.clementine.fr/app/notes-de-frais/?source=formulaire-accompagnement\n\n👉 En savoir plus sur la gestion automatisée de vos dépenses :\n\nhttps://www.clementine.fr/app/intelligence-artificielle/?source=formulaire-accompagnement\n\nQue vous soyez indépendant ou dirigeant de TPE, cette vidéo vous montre comment gérer vos notes de frais simplement, rapidement et sans effort avec 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10 000 000 €.",{"data":2490,"content":2491,"nodeType":582},{},[2492],{"data":2493,"content":2494,"nodeType":194},{},[2495,2500],{"data":2496,"marks":2497,"value":2499,"nodeType":198},{},[2498],{"type":418},"Vous employez moins de 50 salariés.",{"data":2501,"marks":2502,"value":2503,"nodeType":198},{},[]," ",{"data":2505,"content":2506,"nodeType":194},{},[2507],{"data":2508,"marks":2509,"value":2510,"nodeType":198},{},[],"Ces conditions doivent être respectées pendant toute la durée d’application de l’option.",{"data":2512,"content":2513,"nodeType":408},{},[2514],{"data":2515,"marks":2516,"value":2517,"nodeType":198},{},[],"Quand et comment opter pour l’impôt sur le revenu (IR) en SASU ?",{"data":2519,"content":2520,"nodeType":194},{},[2521],{"data":2522,"marks":2523,"value":2524,"nodeType":198},{},[],"Si votre SASU remplit les conditions nécessaires, vous pouvez opter pour l’impôt sur le revenu à deux moments : ",{"data":2526,"content":2527,"nodeType":578},{},[2528,2543],{"data":2529,"content":2530,"nodeType":582},{},[2531],{"data":2532,"content":2533,"nodeType":194},{},[2534,2539],{"data":2535,"marks":2536,"value":2538,"nodeType":198},{},[2537],{"type":418},"Dès la création de la société",{"data":2540,"marks":2541,"value":2542,"nodeType":198},{},[],", en sélectionnant cette option directement sur le site du guichet unique des entreprises. ",{"data":2544,"content":2545,"nodeType":582},{},[2546],{"data":2547,"content":2548,"nodeType":194},{},[2549,2554],{"data":2550,"marks":2551,"value":2553,"nodeType":198},{},[2552],{"type":418},"En cours de vie sociale",{"data":2555,"marks":2556,"value":2557,"nodeType":198},{},[],", dans un délai maximal de 5 ans après la création.",{"data":2559,"content":2560,"nodeType":194},{},[2561,2565,2570,2574,2583],{"data":2562,"marks":2563,"value":2564,"nodeType":198},{},[],"Dans ce second cas, ",{"data":2566,"marks":2567,"value":2569,"nodeType":198},{},[2568],{"type":418},"la demande doit être adressée au service des impôts des entreprises (SIE) dont dépend votre SASU",{"data":2571,"marks":2572,"value":2573,"nodeType":198},{},[],", au plus tard avant la fin du troisième mois de l’exercice au titre duquel vous souhaitez que l’option s’applique, conformément à l’",{"data":2575,"content":2577,"nodeType":211},{"uri":2576},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037988649/",[2578],{"data":2579,"marks":2580,"value":2582,"nodeType":198},{},[2581],{"type":219},"article 239 du Code général des impôts",{"data":2584,"marks":2585,"value":891,"nodeType":198},{},[],{"data":2587,"content":2588,"nodeType":194},{},[2589],{"data":2590,"marks":2591,"value":2592,"nodeType":198},{},[],"La demande peut être envoyée par courrier recommandé avec accusé de réception et doit mentionner plusieurs informations essentielles, notamment :",{"data":2594,"content":2595,"nodeType":578},{},[2596,2619,2642,2664],{"data":2597,"content":2598,"nodeType":582},{},[2599],{"data":2600,"content":2601,"nodeType":194},{},[2602,2606,2615],{"data":2603,"marks":2604,"value":2605,"nodeType":198},{},[],"la ",{"data":2607,"content":2609,"nodeType":211},{"uri":2608},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/raison-sociale/",[2610],{"data":2611,"marks":2612,"value":2614,"nodeType":198},{},[2613],{"type":219},"dénomination sociale",{"data":2616,"marks":2617,"value":2618,"nodeType":198},{},[]," de la société ;",{"data":2620,"content":2621,"nodeType":582},{},[2622],{"data":2623,"content":2624,"nodeType":194},{},[2625,2629,2638],{"data":2626,"marks":2627,"value":2628,"nodeType":198},{},[],"le numéro ",{"data":2630,"content":2632,"nodeType":211},{"uri":2631},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/difference-siret-siren/",[2633],{"data":2634,"marks":2635,"value":2637,"nodeType":198},{},[2636],{"type":219},"SIREN",{"data":2639,"marks":2640,"value":2641,"nodeType":198},{},[]," ;",{"data":2643,"content":2644,"nodeType":582},{},[2645],{"data":2646,"content":2647,"nodeType":194},{},[2648,2652,2661],{"data":2649,"marks":2650,"value":2651,"nodeType":198},{},[],"l’adresse du ",{"data":2653,"content":2655,"nodeType":211},{"uri":2654},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-siege-social/",[2656],{"data":2657,"marks":2658,"value":2660,"nodeType":198},{},[2659],{"type":219},"siège social",{"data":2662,"marks":2663,"value":2641,"nodeType":198},{},[],{"data":2665,"content":2666,"nodeType":582},{},[2667],{"data":2668,"content":2669,"nodeType":194},{},[2670],{"data":2671,"marks":2672,"value":2673,"nodeType":198},{},[],"la signature de l’associé unique en tant que représentant légal.",{"data":2675,"content":2676,"nodeType":194},{},[2677,2681,2687],{"data":2678,"marks":2679,"value":2680,"nodeType":198},{},[],"💡 ",{"data":2682,"marks":2683,"value":2686,"nodeType":198},{},[2684,2685],{"type":219},{"type":418},"À savoir",{"data":2688,"marks":2689,"value":2690,"nodeType":198},{},[]," : une SASU ne peut opter qu’une seule fois pour l’impôt sur le revenu. Cette option n’est pas renouvelable. En cas d’option après la création, elle ne s’applique que pour les exercices restant jusqu’à la fin du cinquième exercice comptable. Il est toutefois possible d’y renoncer de manière anticipée, mais cette décision est définitive.",{"data":2692,"content":2693,"nodeType":408},{},[2694],{"data":2695,"marks":2696,"value":2697,"nodeType":198},{},[],"Quelles sont les conséquences fiscales d’une SASU à l’IR ?",{"data":2699,"content":2700,"nodeType":194},{},[2701,2705,2713,2717,2722],{"data":2702,"marks":2703,"value":2704,"nodeType":198},{},[],"Ce régime modifie directement la manière dont les revenus de la ",{"data":2706,"content":2707,"nodeType":211},{"uri":2654},[2708],{"data":2709,"marks":2710,"value":2712,"nodeType":198},{},[2711],{"type":219},"SASU",{"data":2714,"marks":2715,"value":2716,"nodeType":198},{},[]," sont pris en compte. Les bénéfices ne sont plus imposés au niveau de la société, mais ",{"data":2718,"marks":2719,"value":2721,"nodeType":198},{},[2720],{"type":418},"intégrés dans votre déclaration personnelle de revenus",{"data":2723,"marks":2724,"value":2725,"nodeType":198},{},[],", selon la nature de l’activité exercée (BNC, BIC ou BA).",{"data":2727,"content":2728,"nodeType":194},{},[2729,2733,2738,2742,2746],{"data":2730,"marks":2731,"value":2732,"nodeType":198},{},[],"Ces bénéfices sont ensuite",{"data":2734,"marks":2735,"value":2737,"nodeType":198},{},[2736],{"type":418}," ajoutés au revenu global de votre foyer fiscal",{"data":2739,"marks":2740,"value":2741,"nodeType":198},{},[]," et soumis au ",{"data":2743,"marks":2744,"value":887,"nodeType":198},{},[2745],{"type":418},{"data":2747,"marks":2748,"value":2749,"nodeType":198},{},[],". Cela signifie que le niveau d’imposition dépend directement de votre situation fiscale personnelle, ce qui peut rendre ce régime plus ou moins avantageux selon les cas.",{"data":2751,"content":2752,"nodeType":194},{},[2753,2757,2762],{"data":2754,"marks":2755,"value":2756,"nodeType":198},{},[],"Attention à une subtilité majeure : ",{"data":2758,"marks":2759,"value":2761,"nodeType":198},{},[2760],{"type":418},"la rémunération que vous vous versez en tant que dirigeant n’est pas déductible du résultat fiscal de la société",{"data":2763,"marks":2764,"value":2765,"nodeType":198},{},[]," (contrairement au régime de l’IS). Vous serez donc imposé à l’IR sur la totalité du bénéfice réalisé par la SASU, que vous ayez réellement sorti cet argent de la société ou que vous l’ayez laissé sur le compte bancaire de l’entreprise.",{"data":2767,"content":2768,"nodeType":408},{},[2769],{"data":2770,"marks":2771,"value":2772,"nodeType":198},{},[],"Quelles sont les conséquences sociales d’une SASU à l’IR ? ",{"data":2774,"content":2775,"nodeType":194},{},[2776,2780,2785],{"data":2777,"marks":2778,"value":2779,"nodeType":198},{},[],"L’option pour l’impôt sur le revenu n’a pas d’impact sur le statut social du président de SASU, qui reste ",{"data":2781,"marks":2782,"value":2784,"nodeType":198},{},[2783],{"type":418},"assimilé salarié",{"data":2786,"marks":2787,"value":891,"nodeType":198},{},[],{"data":2789,"content":2790,"nodeType":194},{},[2791,2795,2804],{"data":2792,"marks":2793,"value":2794,"nodeType":198},{},[],"Le régime social dépend uniquement de la rémunération versée par la société. Ainsi, les ",{"data":2796,"content":2798,"nodeType":211},{"uri":2797},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-sasu/",[2799],{"data":2800,"marks":2801,"value":2803,"nodeType":198},{},[2802],{"type":219},"cotisations sociales",{"data":2805,"marks":2806,"value":2807,"nodeType":198},{},[]," ne sont dues que sur les sommes effectivement perçues en contrepartie de l’activité de dirigeant.",{"data":2809,"content":2810,"nodeType":194},{},[2811,2816],{"data":2812,"marks":2813,"value":2815,"nodeType":198},{},[2814],{"type":418},"En l’absence de rémunération, aucune cotisation sociale n’est versée et le président ne bénéficie d’aucune protection sociale",{"data":2817,"marks":2818,"value":2819,"nodeType":198},{},[]," (retraite, assurance maladie, etc.) au titre de cette activité.",{"data":2821,"content":2822,"nodeType":408},{},[2823],{"data":2824,"marks":2825,"value":2826,"nodeType":198},{},[],"Les avantages et inconvénients de la SASU à l’IR",{"data":2828,"content":2829,"nodeType":194},{},[2830],{"data":2831,"marks":2832,"value":2833,"nodeType":198},{},[],"La SASU à l’impôt sur le revenu présente à la fois des avantages fiscaux intéressants et certaines limites importantes. Avant de faire votre choix, mieux vaut comparer ces deux aspects afin d’évaluer l’impact réel de ce régime sur votre situation.",{"data":2835,"content":2836,"nodeType":2974},{},[2837,2864],{"data":2838,"content":2839,"nodeType":2863},{},[2840,2852],{"data":2841,"content":2842,"nodeType":2851},{},[2843],{"data":2844,"content":2845,"nodeType":194},{},[2846],{"data":2847,"marks":2848,"value":2850,"nodeType":198},{},[2849],{"type":418},"Avantages de la SASU à l’IR","table-header-cell",{"data":2853,"content":2854,"nodeType":2851},{},[2855],{"data":2856,"content":2857,"nodeType":194},{},[2858],{"data":2859,"marks":2860,"value":2862,"nodeType":198},{},[2861],{"type":418},"Inconvénients de la SASU à l’IR","table-row",{"data":2865,"content":2866,"nodeType":2863},{},[2867,2918],{"data":2868,"content":2869,"nodeType":2917},{},[2870,2877,2883,2890,2896,2903,2910],{"data":2871,"content":2872,"nodeType":194},{},[2873],{"data":2874,"marks":2875,"value":2876,"nodeType":198},{},[],"- Absence de double imposition : les bénéfices sont imposés uniquement au niveau de l’associé, ce qui évite une taxation société + dividendes.",{"data":2878,"content":2879,"nodeType":194},{},[2880],{"data":2881,"marks":2882,"value":222,"nodeType":198},{},[],{"data":2884,"content":2885,"nodeType":194},{},[2886],{"data":2887,"marks":2888,"value":2889,"nodeType":198},{},[],"- Les déficits peuvent être imputés sur le revenu global du foyer fiscal (sous conditions), ce qui réduit l’impôt en cas de faible activité ou de démarrage.",{"data":2891,"content":2892,"nodeType":194},{},[2893],{"data":2894,"marks":2895,"value":222,"nodeType":198},{},[],{"data":2897,"content":2898,"nodeType":194},{},[2899],{"data":2900,"marks":2901,"value":2902,"nodeType":198},{},[],"- Intéressant en phase de création, car les bénéfices sont souvent faibles, donc imposés à des taux marginaux bas.\n",{"data":2904,"content":2905,"nodeType":194},{},[2906],{"data":2907,"marks":2908,"value":2909,"nodeType":198},{},[],"- Peut être intéressant si la SASU constitue une activité secondaire du foyer fiscal, car elle n’alourdit pas fortement l’assiette fiscale globale.\n",{"data":2911,"content":2912,"nodeType":194},{},[2913],{"data":2914,"marks":2915,"value":2916,"nodeType":198},{},[],"- Peut entraîner une fiscalité moins élevée que l’impôt sur les sociétés lorsque les bénéfices restent modestes ou irréguliers.","table-cell",{"data":2919,"content":2920,"nodeType":2917},{},[2921,2928,2934,2941,2947,2954,2960,2967],{"data":2922,"content":2923,"nodeType":194},{},[2924],{"data":2925,"marks":2926,"value":2927,"nodeType":198},{},[],"- Imposition au barème progressif de l’impôt sur le revenu, pouvant devenir élevé selon les revenus du foyer fiscal.",{"data":2929,"content":2930,"nodeType":194},{},[2931],{"data":2932,"marks":2933,"value":222,"nodeType":198},{},[],{"data":2935,"content":2936,"nodeType":194},{},[2937],{"data":2938,"marks":2939,"value":2940,"nodeType":198},{},[],"- Risque de basculement dans une tranche d’imposition supérieure si les bénéfices s’ajoutent à d’autres revenus déjà élevés.",{"data":2942,"content":2943,"nodeType":194},{},[2944],{"data":2945,"marks":2946,"value":222,"nodeType":198},{},[],{"data":2948,"content":2949,"nodeType":194},{},[2950],{"data":2951,"marks":2952,"value":2953,"nodeType":198},{},[],"- Option limitée dans le temps (maximum 5 exercices et non renouvelable).",{"data":2955,"content":2956,"nodeType":194},{},[2957],{"data":2958,"marks":2959,"value":222,"nodeType":198},{},[],{"data":2961,"content":2962,"nodeType":194},{},[2963],{"data":2964,"marks":2965,"value":2966,"nodeType":198},{},[],"- La rémunération du président n’est pas déductible du résultat fiscal.\n",{"data":2968,"content":2969,"nodeType":194},{},[2970],{"data":2971,"marks":2972,"value":2973,"nodeType":198},{},[],"- Moins avantageux lorsque les revenus de la SASU deviennent réguliers et importants.","table",{"data":2976,"content":2977,"nodeType":408},{},[2978],{"data":2979,"marks":2980,"value":2981,"nodeType":198},{},[],"Les erreurs à éviter avant d’opter pour l’IR en SASU",{"data":2983,"content":2984,"nodeType":194},{},[2985],{"data":2986,"marks":2987,"value":2988,"nodeType":198},{},[],"L’option pour l’impôt sur le revenu est souvent présentée comme une alternative intéressante à l’impôt sur les sociétés en SASU. Pourtant, un mauvais choix peut avoir des conséquences importantes sur votre fiscalité et la rentabilité de l’entreprise. ",{"data":2990,"content":2991,"nodeType":194},{},[2992],{"data":2993,"marks":2994,"value":2995,"nodeType":198},{},[],"Voici les principales erreurs à éviter avant de prendre une décision.",{"data":2997,"content":2998,"nodeType":255},{},[2999],{"data":3000,"marks":3001,"value":3002,"nodeType":198},{},[],"Choisir l’IR sans réaliser de simulation",{"data":3004,"content":3005,"nodeType":194},{},[3006],{"data":3007,"marks":3008,"value":3009,"nodeType":198},{},[],"L’une des erreurs les plus fréquentes consiste à opter pour l’IR sans comparer précisément son impact avec celui de l’IS.",{"data":3011,"content":3012,"nodeType":194},{},[3013],{"data":3014,"marks":3015,"value":3016,"nodeType":198},{},[],"Le montant de l’impôt dépend de nombreux paramètres : ",{"data":3018,"content":3019,"nodeType":578},{},[3020,3030,3040,3050,3060],{"data":3021,"content":3022,"nodeType":582},{},[3023],{"data":3024,"content":3025,"nodeType":194},{},[3026],{"data":3027,"marks":3028,"value":3029,"nodeType":198},{},[],"bénéfices prévisionnels ;",{"data":3031,"content":3032,"nodeType":582},{},[3033],{"data":3034,"content":3035,"nodeType":194},{},[3036],{"data":3037,"marks":3038,"value":3039,"nodeType":198},{},[],"revenus du foyer fiscal ;",{"data":3041,"content":3042,"nodeType":582},{},[3043],{"data":3044,"content":3045,"nodeType":194},{},[3046],{"data":3047,"marks":3048,"value":3049,"nodeType":198},{},[],"situation familiale ; ",{"data":3051,"content":3052,"nodeType":582},{},[3053],{"data":3054,"content":3055,"nodeType":194},{},[3056],{"data":3057,"marks":3058,"value":3059,"nodeType":198},{},[],"charges déductibles ;",{"data":3061,"content":3062,"nodeType":582},{},[3063],{"data":3064,"content":3065,"nodeType":194},{},[3066],{"data":3067,"marks":3068,"value":3069,"nodeType":198},{},[],"stratégie de rémunération. ",{"data":3071,"content":3072,"nodeType":194},{},[3073,3077,3082,3086,3091],{"data":3074,"marks":3075,"value":3076,"nodeType":198},{},[],"Une simulation chiffrée permet de ",{"data":3078,"marks":3079,"value":3081,"nodeType":198},{},[3080],{"type":418},"mesurer concrètement le coût fiscal",{"data":3083,"marks":3084,"value":3085,"nodeType":198},{},[]," ",{"data":3087,"marks":3088,"value":3090,"nodeType":198},{},[3089],{"type":418},"de chaque option",{"data":3092,"marks":3093,"value":3094,"nodeType":198},{},[]," avant de s’engager.",{"data":3096,"content":3097,"nodeType":255},{},[3098],{"data":3099,"marks":3100,"value":3101,"nodeType":198},{},[],"Négliger l’impact du foyer fiscal",{"data":3103,"content":3104,"nodeType":194},{},[3105],{"data":3106,"marks":3107,"value":3108,"nodeType":198},{},[],"Contrairement à l’IS, l’IR prend en compte l’ensemble des revenus du foyer fiscal.",{"data":3110,"content":3111,"nodeType":194},{},[3112,3116,3121],{"data":3113,"marks":3114,"value":3115,"nodeType":198},{},[],"Un entrepreneur qui dispose déjà d’un salaire important, de revenus fonciers ou de revenus financiers peut ",{"data":3117,"marks":3118,"value":3120,"nodeType":198},{},[3119],{"type":418},"voir son taux marginal d’imposition augmenter fortement avec l’ajout des bénéfices de sa SASU",{"data":3122,"marks":3123,"value":3124,"nodeType":198},{},[],". Ce point doit être étudié avec attention avant toute décision. ",{"data":3126,"content":3127,"nodeType":255},{},[3128],{"data":3129,"marks":3130,"value":3131,"nodeType":198},{},[],"Oublier la durée limitée de l’option",{"data":3133,"content":3134,"nodeType":194},{},[3135,3140],{"data":3136,"marks":3137,"value":3139,"nodeType":198},{},[3138],{"type":418},"L’option pour l’IR est temporaire",{"data":3141,"marks":3142,"value":3143,"nodeType":198},{},[],". Elle ne peut s’appliquer que pendant une période maximale de cinq exercices.",{"data":3145,"content":3146,"nodeType":194},{},[3147,3151,3156],{"data":3148,"marks":3149,"value":3150,"nodeType":198},{},[],"Beaucoup d’entrepreneurs profitent des gains immédiats sans préparer la transition. Pourtant, au bout de cinq ans, le retour automatique et irréversible à l’IS impose de ",{"data":3152,"marks":3153,"value":3155,"nodeType":198},{},[3154],{"type":418},"revoir de fond en comble sa stratégie de rémunération et l’optimisation fiscale de l’entreprise",{"data":3157,"marks":3158,"value":805,"nodeType":198},{},[],{"data":3160,"content":3161,"nodeType":255},{},[3162],{"data":3163,"marks":3164,"value":3165,"nodeType":198},{},[],"Ignorer l’évolution future de l’activité",{"data":3167,"content":3168,"nodeType":194},{},[3169],{"data":3170,"marks":3171,"value":3172,"nodeType":198},{},[],"L’IR peut être pertinent au démarrage, mais devenir moins avantageux lorsque l’activité se développe. Une augmentation rapide du chiffre d’affaires ou des bénéfices peut entraîner une hausse importante de l’imposition personnelle. ",{"data":3174,"content":3175,"nodeType":194},{},[3176,3180,3185],{"data":3177,"marks":3178,"value":3179,"nodeType":198},{},[],"Il est donc recommandé d’",{"data":3181,"marks":3182,"value":3184,"nodeType":198},{},[3183],{"type":418},"anticiper la croissance de l’entreprise",{"data":3186,"marks":3187,"value":3188,"nodeType":198},{},[]," plutôt que de raisonner uniquement à court terme.",{"data":3190,"content":3191,"nodeType":408},{},[3192],{"data":3193,"marks":3194,"value":3195,"nodeType":198},{},[],"FAQ",{"data":3197,"content":3198,"nodeType":255},{},[3199],{"data":3200,"marks":3201,"value":3202,"nodeType":198},{},[],"Peut-on revenir à l’IR en SASU après y avoir renoncé ?",{"data":3204,"content":3205,"nodeType":194},{},[3206],{"data":3207,"marks":3208,"value":3209,"nodeType":198},{},[],"Non. 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La renonciation à l’option pour l’impôt sur le revenu est définitive. Une fois revenue à l’impôt sur les sociétés, la SASU ne peut plus opter à nouveau pour l’IR.\u003C/p>","question",{"name":3216,"acceptedAnswer":4398,"_resolver":4396},"\u003Cp>Oui. La renonciation est possible en informant le service des impôts dans les trois premiers mois de l’exercice concerné. Cette décision est toutefois irrévocable.\u003C/p>","high",1784112989055]