Maître Nicolas PODOLAK

Avocat au barreau de Marseille

Compétences : Droit du travail et social

Barreau : Marseille

Adresse : 54 rue Paradis 13006 MARSEILLE

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Publié le 03/01/2025

Régime des stocks options salarié & autres avantages

Article juridique - Droit du travail et social

Par Me Nicolas PODOLAK

Régime des stocks options salarié & autres avantages

Stock-options et AGA : enjeux économiques et fiscaux.

Les stock-options et les attributions gratuites d'actions (AGA) sont deux dispositifs d'actionnariat aux implications économiques distinctes.

Les stock-options permettent aux salariés d'acquérir des actions à un prix prédéfini, avec l'espoir d'une plus-value. Les AGA, en revanche, garantissent un gain à l'expiration d'une période d'acquisition. Ces dispositifs influencent la stratégie fiscale des entreprises et la motivation des salariés. Pour les entreprises, le choix entre stock-options et AGA peut affecter leur compétitivité. Un plan d'AGA qualifié exclut l'avantage des cotisations sociales, offrant un avantage économique. En cas de non-qualification, l'avantage est intégré, augmentant les charges sociales. La conformité légale est donc cruciale pour maximiser les bénéfices économiques et maintenir la motivation des salariés.

Référence : Soc. 5 sept. 2024, F-B, n° 22-18.293 #Cotisations #DroitSocial