{"id":589,"date":"2013-04-21T00:00:00","date_gmt":"2013-04-20T22:00:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/comment-calculer-son-cice\/"},"modified":"2026-02-05T15:15:14","modified_gmt":"2026-02-05T14:15:14","slug":"quel-est-le-mode-de-calcul-du-cice","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/quel-est-le-mode-de-calcul-du-cice\/","title":{"rendered":"Comment calculer son CICE ?"},"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\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/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\tComment calculer son CICE ?\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<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2013-04-21T00:00:00+02:00\">21 avril 2013<\/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=\"Comment calculer son CICE ?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/quel-est-le-mode-de-calcul-du-cice\/\"\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<\/header>\n\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\/christopheadam\/\">\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\/2024\/07\/Christophe-Adam-350x350.jpg\" class=\"entry-author__image\" alt=\"Christophe Adam\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-768x768.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam.jpg 800w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Christophe Adam<\/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>Le cr\u00e9dit d&rsquo;imp\u00f4t se calcule sur la base du total des r\u00e9mun\u00e9rations brutes, inf\u00e9rieures ou \u00e9gales \u00e0 2,5 fois le SMIC calcul\u00e9 sur la base de la dur\u00e9e l\u00e9gale du travail, vers\u00e9es aux salari\u00e9s au cours d&rsquo;une ann\u00e9e civile. Ce cr\u00e9dit vient r\u00e9duire d&rsquo;autant l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices d\u00fb l&rsquo;ann\u00e9e suivante sur les r\u00e9sultats de l&rsquo;ann\u00e9e en cours.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-remunerations-prises-en-compte-pour-le-cice\">R\u00e9mun\u00e9rations prises en compte pour le CICE :<\/h2>\n\n\n\n<p>Les r\u00e9mun\u00e9rations prises en compte dans l&rsquo;assiette du CICE sont toutes celles qui servent au calcul des cotisations patronales:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le salaire de base<\/li>\n\n\n\n<li>les primes, gratifications, indemnit\u00e9s, pourboires<\/li>\n\n\n\n<li>les indemnit\u00e9s de cong\u00e9s pay\u00e9s<\/li>\n\n\n\n<li>les heures suppl\u00e9mentaires<\/li>\n\n\n\n<li>les avantages en nature<\/li>\n\n\n\n<li>les retenues pour cotisations ouvri\u00e8res<\/li>\n<\/ul>\n\n\n\n<p>N&rsquo;entrent pas dans l&rsquo;assiette du calcul:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les frais professionnels<\/li>\n\n\n\n<li>les primes li\u00e9es \u00e0 l&rsquo;int\u00e9ressement ou \u00e0 la participation des salari\u00e9s aux r\u00e9sultatsde l&rsquo;entreprise.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cice-et-temps-partiel\">CICE et temps partiel :<\/h2>\n\n\n\n<p>Les r\u00e9mun\u00e9rations brutes des salari\u00e9s \u00e0 temps partiel entrent dans l&rsquo;assiette du CICE dans les m\u00eames conditions. Pour ces salari\u00e9s \u00e0 temps partiel, ou ceux qui ne sont pas employ\u00e9s toute l&rsquo;ann\u00e9e, le SMIC pris en compte sera celui qui correspond \u00e0 la dur\u00e9e de travail pr\u00e9vue au contrat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cice-et-emplois-subventionnes\">CICE et emplois subventionn\u00e9s :<\/h2>\n\n\n\n<p>Les salari\u00e9s b\u00e9n\u00e9fiant de contrats subventionn\u00e9s comme:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les contrats de professionalisation<\/li>\n\n\n\n<li>les apprentis<\/li>\n\n\n\n<li>les salari\u00e9s des zones franches<\/li>\n<\/ul>\n\n\n\n<p>sont inclus dans l&rsquo;assiette, mais uniquement pour la partie de leur r\u00e9mun\u00e9ration brute qui ne b\u00e9n\u00e9ficie pas des aides et des subventions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-taux-du-credit-d-impot\">Taux du cr\u00e9dit d&rsquo;imp\u00f4t :<\/h2>\n\n\n\n<p>Le taux du cr\u00e9dit d&rsquo;imp\u00f4t (qui viendra r\u00e9duire l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices d\u00fb en 2014) est de <strong>4 % sur les r\u00e9mun\u00e9rations vers\u00e9es en 2013<\/strong>. Il s&rsquo;\u00e9l\u00e8vera \u00e0 6 % sur les r\u00e9mun\u00e9rations vers\u00e9es en 2014 (et viendra r\u00e9duire l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices d\u00fb en 2015).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-exemple-de-calcul-de-cice\">Exemple de calcul de CICE :<\/h2>\n\n\n\n<p>Un salari\u00e9 \u00e0 temps plein (1 820 heures) touchant 2 500 \u20ac brut mensuel en 2013 entre dans le calcul de votre assiette. Il vous fera b\u00e9n\u00e9ficier d&rsquo;un cr\u00e9dit d&rsquo;imp\u00f4t \u00e9gal \u00e0:<\/p>\n\n\n\n<p>2 500 x 12 = 30 000 \u20ac<\/p>\n\n\n\n<p>30 000 \u20ac x 4% = 1 200 \u20ac<\/p>\n\n\n\n<p>Ce cr\u00e9dit d&rsquo;imp\u00f4t sera d\u00e9falqu\u00e9 de l&rsquo;imp\u00f4t d\u00fb en 2014 sur les b\u00e9n\u00e9fices de votre soci\u00e9t\u00e9 r\u00e9alis\u00e9s en 2013.<\/p>\n\n\n\n<p><em>Cet exemple est fourni \u00e0 titre indicatif sur un mode de calcul simplifi\u00e9. Il ne constitue en aucun cas une base l\u00e9gitime d&rsquo;assiette. La d\u00e9termination de l&rsquo;assiette prend en compte de nombreux param\u00e8tres et fait l&rsquo;objet d&rsquo;un calcul complexe.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le cr\u00e9dit d&rsquo;imp\u00f4t se calcule sur la base du total des r\u00e9mun\u00e9rations brutes, inf\u00e9rieures ou \u00e9gales \u00e0 2,5 fois le SMIC calcul\u00e9 sur la base de la dur\u00e9e l\u00e9gale du travail, vers\u00e9es aux salari\u00e9s au cours d&rsquo;une ann\u00e9e civile. Ce cr\u00e9dit vient r\u00e9duire d&rsquo;autant l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices d\u00fb l&rsquo;ann\u00e9e suivante sur les r\u00e9sultats de [&hellip;]<\/p>\n","protected":false},"author":710,"featured_media":9589,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[13],"tags":[70,315],"business_type":[8,9],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[35,34],"imagine_tag":[443,460,459],"coauthors":[906],"class_list":["post-589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-comptabilite","tag-fiscalite-impot","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Christophe Adam","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-668766377_super-1024x683-BIS.jpg","imagine_tags":{"443":"Paie","460":"Petites Entreprises","459":"Petites et Moyennes Entreprises"}},"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\/589","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\/710"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=589"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/589\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/9589"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=589"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=589"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=589"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=589"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=589"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=589"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=589"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}