{"id":20691,"date":"2024-06-26T09:15:00","date_gmt":"2024-06-26T07:15:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=20691"},"modified":"2025-05-07T15:33:22","modified_gmt":"2025-05-07T13:33:22","slug":"verser-des-dividendes","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/verser-des-dividendes\/","title":{"rendered":"Se verser des dividendes\u00a0: guide complet"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/gestion-financiere\/\" class=\"entry-header__link\">Gestion Financi\u00e8re<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tSe verser des dividendes : guide complet\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2024-06-26T09:15:00+02:00\">26 juin 2024<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Se verser des dividendes\u00a0: guide complet\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/verser-des-dividendes\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/pascaljousset\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/10\/pascal-jousset-350x350.jpg\" class=\"entry-author__image\" alt=\"pascal-jousset\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/10\/pascal-jousset-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/10\/pascal-jousset.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Pascal Jousset<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Salaire ou dividendes\u00a0? La question se pose pour les dirigeants actionnaires de leur entreprise. Ce n\u2019est pas une d\u00e9cision \u00e0 prendre \u00e0 la l\u00e9g\u00e8re. Se verser des dividendes est fiscalement et socialement avantageux mais cela peut parfois nuire au d\u00e9veloppement de l\u2019entreprise.\u00a0Un chef d\u2019entreprise peut aussi choisir de se verser des dividendes ET un salaire. Pour faire le bon choix, il est n\u00e9cessaire de bien comprendre ce que sont les dividendes, ce qui les diff\u00e9rencie du salaire et les avantages et inconv\u00e9nients des deux syst\u00e8mes. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous vous aidons, dans cet article, \u00e0 peser le pour et le contre afin de faire le bon choix.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#definition\">Les dividendes : d\u00e9finition<\/a><\/li>\n\n\n\n<li><a href=\"#difference\">Quelle est la diff\u00e9rence entre dividendes et salaire ?<\/a><\/li>\n\n\n\n<li><a href=\"#avantages\">Dividendes ou salaire : quels sont les avantages et les inconv\u00e9nients ?<\/a><\/li>\n\n\n\n<li><a href=\"#procedure\">Quelle est la proc\u00e9dure pour se verser des dividendes&nbsp;?<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"definition\"><strong>Bien comprendre la notion de dividendes<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les dividendes sont une part du r\u00e9sultat de l\u2019entreprise qui est redistribu\u00e9e aux actionnaires plut\u00f4t que d\u2019\u00eatre r\u00e9investie dans l\u2019entreprise.&nbsp;La d\u00e9cision de se verser des dividendes est prise par les actionnaires eux-m\u00eames, r\u00e9unis en Assembl\u00e9e G\u00e9n\u00e9rale. Les dividendes peuvent prendre plusieurs formes&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dividendes en esp\u00e8ces<\/strong>&nbsp;: la forme la plus usuelle.<\/li>\n\n\n\n<li><strong>Dividendes en actions<\/strong>&nbsp;: de nouvelles actions sont \u00e9mises et distribu\u00e9es aux actionnaires. Cela entra\u00eene une diminution de la valeur de l\u2019action mais peut \u00eatre int\u00e9ressant si l\u2019action s\u2019appr\u00e9cie dans le temps.<\/li>\n\n\n\n<li><strong>Dividendes en nature&nbsp;<\/strong>: assez rare, cette pratique consiste \u00e0 verser des dividendes sous la forme, par exemple, de produits de l\u2019entreprise.<\/li>\n\n\n\n<li><strong>Dividendes optionnels<\/strong>\u00a0: les actionnaires ont le choix entre des num\u00e9raires et des actions de l\u2019entreprise.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-05d901c2-67ae-4d17-926c-b7380f4e396a\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-05d901c2-67ae-4d17-926c-b7380f4e396a\"\n\t>T\u00e9l\u00e9chargez le guide \u00ab\u00a0ETI, et si on poussait la rentabilit\u00e9\u00a0\u00bb<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"difference\"><strong>Dividendes et salaire&nbsp;: quelles diff\u00e9rences&nbsp;? <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si dividendes et salaire sont deux formes de revenus pour un dirigeant actionnaire, ils ne sont pas de m\u00eame nature.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/salaire-brut-salaire-net-definition-et-calcul\/\"><strong>salaire<\/strong><\/a><strong> <\/strong>est vers\u00e9 mensuellement \u00e0 une personne, <strong>en \u00e9change du travail<\/strong> qu\u2019elle accomplit dans le cadre d&rsquo;un contrat de travail.<\/li>\n\n\n\n<li>Les <strong>dividendes<\/strong>, eux, ne r\u00e9mun\u00e8rent pas un travail accompli mais le fait d\u2019avoir investi dans une entreprise <strong>en achetant des actions<\/strong>. Autrement dit, il n\u2019est pas n\u00e9cessaire d\u2019avoir travaill\u00e9 dans une entreprise pour percevoir des dividendes de cette entreprise.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant des dividendes varie d\u2019une entreprise \u00e0 l\u2019autre de m\u00eame que leur versement. Certaines entreprises versent des dividendes trimestriels, semestriels, annuels. D&rsquo;autres n\u2019en versent pas du tout. La d\u00e9cision de se verser des dividendes d\u00e9pend, notamment, des <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tresorerie-sept-conseils-pour-eviter-problemes\/\">besoins en tr\u00e9sorerie<\/a> de l\u2019entreprise et de sa strat\u00e9gie de d\u00e9veloppement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"avantages\"><strong>Se verser des dividendes ou un salaire&nbsp;: avantages et inconv\u00e9nients <\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-se-verser-des-dividendes\"><strong>Se verser des dividendes<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le principal avantage des dividendes r\u00e9side dans le fait qu\u2019ils sont exon\u00e9r\u00e9s de cotisations sociales (sauf CSG et CRDS). En revanche, le versement de dividendes ne donne droit \u00e0 aucune couverture sociale ou <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/retraites-changements-meconnus\/\">retraite<\/a>.<br>De m\u00eame, les dividendes ne permettent pas de b\u00e9n\u00e9ficier des autres avantages li\u00e9s au salaire.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-deduction-du-resultat-fiscal\"><strong>D\u00e9duction du r\u00e9sultat fiscal<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Les charges d\u00e9ductibles sont des charges qu\u2019il est possible de soustraire du <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/chiffre-daffaires-definition-du-ca-dune-entreprise\/\">chiffre d\u2019affaires<\/a> de l\u2019entreprise au moment de calculer l\u2019assiette de l\u2019<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/acomptes-dis-calcul\/\">imp\u00f4t sur les soci\u00e9t\u00e9s (IS).<\/a> Contrairement aux salaires, les dividendes ne sont pas des charges d\u00e9ductibles.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-abattement-pour-frais-professionnels\"><strong>Abattement pour frais professionnels<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;abattement pour frais professionnels est une d\u00e9duction forfaitaire appliqu\u00e9e au revenu brut d&rsquo;un salari\u00e9, qui permet de compenser ses frais professionnels. Cet abattement est de 10% en France. Il est appliqu\u00e9 de fa\u00e7on automatique lors du calcul de l\u2019imp\u00f4t sur le revenu. Les salaires y donnent droit, pas les dividendes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, il faut savoir que le fait de se verser des dividendes peut impacter l\u2019<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/N20074\" target=\"_blank\" rel=\"noreferrer noopener\">IFI<\/a> (Imp\u00f4t sur la Fortune Immobili\u00e8re) du dirigeant si lesdits dividendes sont investis dans l\u2019immobilier.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-se-verser-un-salaire\"><strong>Se verser un salaire<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le salaire reste co\u00fbteux en charges sociales salariales et patronales. Il peut aussi \u00eatre fiscalement co\u00fbteux en fonction de votre tranche d\u2019<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/impot-sur-le-revenu-definition-de-lir-des-entreprises\/\">imp\u00f4t sur le revenu<\/a> (IR).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mais en contrepartie, le salaire ouvre droit \u00e0&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une couverture sociale<\/li>\n\n\n\n<li>L\u2019assurance ch\u00f4mage<\/li>\n\n\n\n<li>La retraite<\/li>\n\n\n\n<li>D\u2019autres prestations sociales.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"procedure\"><strong>Quelle est la proc\u00e9dure pour se verser des dividendes ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est peut-\u00eatre le dernier inconv\u00e9nient de cette option : se verser des dividendes implique une certaine lourdeur en termes de proc\u00e9dure. Ce formalisme garantit l\u2019\u00e9thique et la transparence des op\u00e9rations. En voici les principales \u00e9tapes&nbsp;:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-l-evaluation-des-resultats-financiers\"><strong>L\u2019\u00e9valuation des r\u00e9sultats financiers<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Avant de proc\u00e9der au moindre versement de dividende, il faut v\u00e9rifier que les statuts le permettent, puis \u00e9valuer les r\u00e9sultats financiers. Cela va permettre de calculer le montant qui pourra \u00eatre vers\u00e9 sous forme de dividendes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-la-decision-de-versement\"><strong>La d\u00e9cision de versement<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les associ\u00e9s sont convoqu\u00e9s en Assembl\u00e9e G\u00e9n\u00e9rale Ordinaire (AGO). L&rsquo;ordre du jour de l\u2019AGO inclura le versement de dividendes. Les actionnaires vont proc\u00e9der \u00e0 un vote, conform\u00e9ment aux r\u00e8gles de gouvernance en vigueur, pour d\u00e9cider du montant des dividendes, de la date et des modalit\u00e9s de versement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-le-proces-verbal-d-assemblee\"><strong>Le proc\u00e8s-verbal d\u2019assembl\u00e9e<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Un proc\u00e8s-verbal synth\u00e9tise les d\u00e9cisions prises lors de l&rsquo;AGO et les rend publiques.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-l-execution\"><strong>L\u2019ex\u00e9cution<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A la date convenue, les dividendes sont vers\u00e9s aux actionnaires. Ce versement se fait le plus souvent par virement ou ch\u00e8que.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-l-enregistrement-comptable\"><strong>L\u2019enregistrement comptable<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les dividendes sont comptabilis\u00e9s en tant que sortie de tr\u00e9sorerie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-la-declaration-fiscale-et-sociale\"><strong>La d\u00e9claration fiscale et sociale<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La soci\u00e9t\u00e9  d\u00e9clare les montants vers\u00e9s \u00e0 l\u2019administration fiscale et sociale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En conclusion, salaire et dividendes sont des modes de r\u00e9mun\u00e9ration compl\u00e9mentaires pour un dirigeant actionnaire. La situation personnelle du dirigeant, la sant\u00e9 financi\u00e8re de l\u2019entreprise et ses perspectives de d\u00e9veloppement sont trois crit\u00e8res qui vous permettront d\u2019arbitrer de fa\u00e7on opportune.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles peuvent \u00e9galement vous int\u00e9resser&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/evaluer-valeur-entreprise\/\">Comment \u00e9valuer la valeur d\u2019une entreprise ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/rentabilite-comment-la-calculer-et-loptimiser\/\">Taux de rentabilit\u00e9 : comment le calculer et l\u2019optimiser<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/pilotage-rentabilite-eti\/\">Pilotage de la rentabilit\u00e9 : priorit\u00e9 2024 des ETI<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/la-tresorerie-sujet-majeur-des-pmi-eti-en-2024\/\">La tr\u00e9sorerie, sujet majeur des PMI-ETI en 2024<\/a><\/li>\n<\/ul>\n \n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">ETI, et si on poussait la rentabilit\u00e9<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-05d901c2-67ae-4d17-926c-b7380f4e396a\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>T\u00e9l\u00e9chargez le guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1250486500-1440x810.jpg\" class=\"single-cta__image\" alt=\"Pilotage de la rentabilit\u00e9 : priorit\u00e9 2024 des ETI\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1250486500-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/comptabilite\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tComptabilit\u00e9\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/rh-et-fiche-de-paie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPaie &amp; RH\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/tresorerie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTr\u00e9sorerie\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30268 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite tag-facture-electronique tag-temoignages-clients business_type-petites-et-moyennes-entreprises industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-article-1440x810.jpg\" class=\"card-post__image\" alt=\"Le groupe Eram optimise sa facturation et sa conformit\u00e9 fiscale avec Sage X3.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-article-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-18T14:58:10+02:00\">18 septembre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/temoignage-eram-sage-x3\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tLe groupe Eram r\u00e9alise des gains de temps et de conformit\u00e9 avec Sage X3\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLe groupe Eram, leader de la distribution de chaussures, v\u00eatements et accessoires, utilise Sage X3 pour automatiser sa facturation diverse et garantir la conformit\u00e9 fiscale. D\u00e9couvrez pourquoi.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30036 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/rfe-que-devient-le-secret-professionnel-des-avocats\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg\" class=\"card-post__image\" alt=\"Que devient le secret professionnel des avocats avec la RFE ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-02T10:00:00+02:00\">2 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tQue devient le secret professionnel des avocats avec la facture \u00e9lectronique\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30016 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-comptabilite tag-daf-directeur-administratif-financier tag-ia-digitalisation tag-intelligence-artificielle tag-logiciel-de-gestion business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/guide-pilotage-financier-avantage-concurrentiel\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg\" class=\"card-post__image\" alt=\"Livre blanc PILOTAGE FINANCIER NOUVELLE G\u00c9N\u00c9RATION : L\u2019AVANTAGE CONCURRENTIEL 2027\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-26T18:34:56+02:00\">26 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">2 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPilotage financier nouvelle g\u00e9n\u00e9ration : l\u2019avantage concurrentiel 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30009 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/code-de-routage-l-adresse-electronique-indispensable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-684x384.jpg\" class=\"card-post__image\" alt=\"Code de routage : l\u2019adresse \u00e9lectronique indispensable I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-24T10:00:00+02:00\">24 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCode de routage : l\u2019adresse indispensable pour vos factures \u00e9lectroniques\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29938 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-paie tag-rh-et-fiche-de-paie tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/dsn-substitution-2026\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-684x384.jpg\" class=\"card-post__image\" alt=\"DSN de substitution 2026 : comprendre les corrections Urssaf\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T10:00:00+02:00\">23 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tDSN de substitution : comprendre la nouvelle phase de correction des anomalies Urssaf\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un dirigeant actionnaire peut se verser des dividendes ou un salaire, ou combiner les deux. Cet article vous aide \u00e0 choisir la bonne option. <\/p>\n","protected":false},"author":1732,"featured_media":19147,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"[]","_yoast_wpseo_keywordsynonyms":"[\"\"]","_yoast_wpseo_primary_category":"12","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[12],"tags":[70,91,41],"business_type":[9],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[867,35,34,869,868],"imagine_tag":[],"coauthors":[929],"class_list":["post-20691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-financiere","tag-comptabilite","tag-rh-et-fiche-de-paie","tag-tresorerie","business_type-petites-et-moyennes-entreprises","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Pascal Jousset","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070.jpg","imagine_tags":[]},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/20691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1732"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=20691"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/20691\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/19147"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=20691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=20691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=20691"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=20691"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=20691"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=20691"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=20691"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=20691"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=20691"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=20691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}