{"id":60696,"date":"2024-09-13T15:12:03","date_gmt":"2024-09-13T13:12:03","guid":{"rendered":"https:\/\/www.fondapi.it\/prime-de-performance-au-fonds-de-pension\/"},"modified":"2025-11-12T08:49:25","modified_gmt":"2025-11-12T07:49:25","slug":"prime-de-performance-au-fonds-de-pension","status":"publish","type":"page","link":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/prime-de-performance-au-fonds-de-pension\/","title":{"rendered":"Prime de performance au fonds de pension"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"60696\" class=\"elementor elementor-60696 elementor-57950\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66417d7f e-flex e-con-boxed e-con e-parent\" data-id=\"66417d7f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-312fe3cf e-flex e-con-boxed e-con e-child\" data-id=\"312fe3cf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a62d007 elementor-widget elementor-widget-jet-breadcrumbs\" data-id=\"1a62d007\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-breadcrumbs jet-blocks\">\n\t\t<div class=\"jet-breadcrumbs\">\n\t\t<div class=\"jet-breadcrumbs__content\">\n\t\t<div class=\"jet-breadcrumbs__wrap\"><div class=\"jet-breadcrumbs__item\"><a href=\"https:\/\/www.fondapi.it\/fr\/\" class=\"jet-breadcrumbs__item-link is-home\" rel=\"home\" title=\"Accueil\">Accueil<\/a><\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-348a1740 elementor-widget elementor-widget-html\" data-id=\"348a1740\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>document.addEventListener(\"DOMContentLoaded\", function() {\n  var observer = new MutationObserver(function(mutations) {\n    mutations.forEach(function(mutation) {\n      var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n      if (link) {\n        link.addEventListener(\"click\", function(event) {\n          event.preventDefault();\n        });\n      }\n    });\n  });\n\n  observer.observe(document.body, { childList: true, subtree: true });\n\n  var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n  if (link) {\n    link.addEventListener(\"click\", function(event) {\n      event.preventDefault();\n    });\n  }\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27058b32 e-flex e-con-boxed e-con e-child\" data-id=\"27058b32\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24df5e61 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"24df5e61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">COMMENT \u00c7A FONCTIONNE<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41de3130 e-flex e-con-boxed e-con e-parent\" data-id=\"41de3130\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2c207b42 e-con-full e-flex e-con e-child\" data-id=\"2c207b42\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fe4e4d elementor-widget elementor-widget-text-editor\" data-id=\"7fe4e4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La prime de performance r\u00e9pond \u00e0 un <strong>double int\u00e9r\u00eat<\/strong>. D&rsquo;une part, <strong>celui de l&rsquo;entreprise<\/strong> \u00e0 motiver ses employ\u00e9s, d&rsquo;autre part, <strong>celui des employ\u00e9s<\/strong> \u00e0 gagner plus !<br>Verser la prime de performance au fonds de pension Fondapi est avantageux. D\u00e9couvrons pourquoi !  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94826e8 elementor-widget elementor-widget-heading\" data-id=\"94826e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que la prime de performance ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-037ab35 elementor-widget elementor-widget-text-editor\" data-id=\"037ab35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9galement appel\u00e9e <strong>prime de production<\/strong>, la prime de performance est une r\u00e9mun\u00e9ration suppl\u00e9mentaire que l&rsquo;entreprise accorde \u00e0 ses employ\u00e9s lorsqu&rsquo;ils obtiennent des <strong>augmentations de productivit\u00e9, de rentabilit\u00e9 ou de qualit\u00e9, d&rsquo;efficacit\u00e9 et d&rsquo;innovation<\/strong>. Ces augmentations doivent \u00eatre, par la loi, v\u00e9rifiables et mesurables. <\/p><h4 id=\"il-regime-fiscale-agevolato\" class=\"wp-block-heading\">Le r\u00e9gime fiscal avantageux<\/h4><p>Le r\u00e9gime fiscal avantageux de la prime de performance concerne tous les salari\u00e9s du secteur priv\u00e9 qui, au cours de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dant son versement, n&rsquo;ont pas d\u00e9pass\u00e9 un revenu salarial de 80 000 \u20ac.<\/p><p>La <strong>Loi de Stabilit\u00e9 pour 2016<\/strong> a introduit une <strong>fiscalit\u00e9 avantageuse<\/strong> dans la r\u00e9glementation de la prime de performance. Elle consiste en l&rsquo;application d&rsquo;un imp\u00f4t substitutif \u00e0 l&rsquo;IRPEF et aux taxes additionnelles r\u00e9gionales et municipales. <strong>L&rsquo;imp\u00f4t appliqu\u00e9 est de 10 % pour les montants jusqu&rsquo;\u00e0 3 000 \u20ac bruts<\/strong> vers\u00e9s sous forme de prime de performance. <\/p><p>De plus, le b\u00e9n\u00e9fice de cette prime jusqu&rsquo;\u00e0 3 000 \u20ac bruts n&rsquo;entre pas dans le calcul du revenu imposable du salari\u00e9. Si la prime d\u00e9passe cette limite, la partie exc\u00e9dant les 3 000 \u20ac sera soumise \u00e0 l&rsquo;imposition ordinaire. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-537eeabe e-con-full e-flex e-con e-child\" data-id=\"537eeabe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f66d401 elementor-widget elementor-widget-image\" data-id=\"1f66d401\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1273\" height=\"2000\" src=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato.webp\" class=\"attachment-full size-full wp-image-60697\" alt=\"\" srcset=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato.webp 1273w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato-191x300.webp 191w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato-652x1024.webp 652w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato-768x1207.webp 768w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato-978x1536.webp 978w\" sizes=\"(max-width: 1273px) 100vw, 1273px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3933a29 e-con-full e-flex e-con e-parent\" data-id=\"3933a29\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-903faaa elementor-hidden-mobile e-con-full e-flex e-con e-child\" data-id=\"903faaa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0a45cb e-flex e-con-boxed e-con e-parent\" data-id=\"a0a45cb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8d31bee e-con-full e-flex e-con e-child\" data-id=\"8d31bee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f8edc7 elementor-widget elementor-widget-image\" data-id=\"7f8edc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1122\" height=\"2000\" src=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2.webp\" class=\"attachment-full size-full wp-image-60698\" alt=\"\" srcset=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2.webp 1122w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2-168x300.webp 168w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2-574x1024.webp 574w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2-768x1369.webp 768w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2-862x1536.webp 862w\" sizes=\"(max-width: 1122px) 100vw, 1122px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b8e850 e-con-full e-flex e-con e-child\" data-id=\"2b8e850\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-373fc0d elementor-widget elementor-widget-heading\" data-id=\"373fc0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Prime de performance au fonds de pension<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf6ded1 elementor-widget elementor-widget-text-editor\" data-id=\"cf6ded1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/2017\/12\/29\/17G00222\/sg\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>En 2017<\/strong>, une mise \u00e0 jour de la Loi de Stabilit\u00e9 de 2016<\/a> a ajout\u00e9 la <strong>possibilit\u00e9 de verser la prime de performance au fonds de pension<\/strong>.<\/p><h4 id=\"conviene-versare-il-premio-di-risultato-al-fondo-pensione\" class=\"wp-block-heading\">Est-il avantageux de verser la prime de performance au fonds de pension ?<\/h4><p>La r\u00e9ponse est :<strong> oui !<\/strong><br>Cette nouveaut\u00e9 repr\u00e9sente un <strong>\u00e9norme avantage pour les salari\u00e9s<\/strong> qui souhaitent en b\u00e9n\u00e9ficier. En effet, si la prime de performance est convertie en cotisation au fonds de pension : <\/p><ul><li><strong>elle n&rsquo;est pas du tout impos\u00e9e<\/strong>. M\u00eame pas avec l&rsquo;imp\u00f4t substitutif de 10 % ; <\/li><li><strong>elle n&rsquo;entre pas dans la formation du revenu du salari\u00e9<\/strong>. M\u00eame si elle d\u00e9passe la limite de d\u00e9ductibilit\u00e9 normale de 5 164,57 \u20ac. <\/li><\/ul><p> <\/p><p><strong>L&rsquo;exon\u00e9ration fiscale est, par ailleurs, totale<\/strong>. Le montant ou les montants relatifs aux primes ne seront pas non plus impos\u00e9s lors du versement des prestations (rachat, prestation de retraite, RITA, ou avance). <\/p><p>Rappelons, enfin, que l&#8217;employ\u00e9 et l&rsquo;entreprise doivent informer Fondapi de leur volont\u00e9 de verser la prime de production au Fonds. Pour ce faire, il est n\u00e9cessaire de remplir et d&rsquo;envoyer le formulaire \u00ab <a href=\"https:\/\/www.fondapi.it\/documenti\/dichiarazione-premio-di-produttivita\/\" target=\"_blank\" rel=\"noreferrer noopener\">D\u00e9claration de prime de productivit\u00e9<\/a> \u00bb selon les modalit\u00e9s pr\u00e9cis\u00e9es sur le formulaire m\u00eame. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5943bd e-con-full e-flex e-con e-parent\" data-id=\"b5943bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-8b004d0 elementor-hidden-mobile e-con-full e-flex e-con e-child\" data-id=\"8b004d0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13e44f4 e-flex e-con-boxed e-con e-parent\" data-id=\"13e44f4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-651e4a3 e-con-full e-flex e-con e-child\" data-id=\"651e4a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-f9c4eaa e-con-full e-flex e-con e-child\" data-id=\"f9c4eaa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b56dc64 elementor-widget elementor-widget-heading\" data-id=\"b56dc64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">L'entreprise a \u00e9galement int\u00e9r\u00eat \u00e0 verser la prime de performance au fonds de pension\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2f1f10 elementor-widget elementor-widget-text-editor\" data-id=\"a2f1f10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tout d&rsquo;abord, elle peut <strong>d\u00e9duire les co\u00fbts de l&rsquo;IRES<\/strong>. De plus, la <strong>cotisation INPS<\/strong> pour la prime de performance sur la fiche de paie est l\u00e9g\u00e8rement sup\u00e9rieure \u00e0 23 %, si, en revanche, elle est vers\u00e9e au fonds de pension, elle descend \u2013 \u00e0 titre pr\u00e9ventif \u2013 <strong>\u00e0 10 % !<\/strong> Oui, <strong>10 % \u00e0 titre pr\u00e9ventif<\/strong>, car <strong>en r\u00e9alit\u00e9 elle devrait \u00eatre nulle (0 %)<\/strong>, mais en attendant la d\u00e9cision de l&rsquo;INPS, l&rsquo;application substitutive de 10 % est recommand\u00e9e. <\/p><p>Enfin, gr\u00e2ce \u00e0 ces all\u00e8gements fiscaux, \u00e0 co\u00fbts \u00e9gaux pour l&rsquo;entreprise, celle-ci offre <strong>une valeur \u00e9conomique plus \u00e9lev\u00e9e \u00e0 son employ\u00e9<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0fda99e e-con-full e-flex e-con e-child\" data-id=\"0fda99e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3be6f0 elementor-widget elementor-widget-heading\" data-id=\"f3be6f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Un exemple :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e28cbe5 elementor-widget elementor-widget-shortcode\" data-id=\"e28cbe5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpdt-c wdt-skin-aqua\">\n    \n    <input type=\"hidden\" id=\"wdtNonceFrontendServerSide_35\" name=\"wdtNonceFrontendServerSide_35\" value=\"3bd8314122\" \/><input 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   <table id=\"table_1\"\n           class=\"   display nowrap wdt-no-display data-t data-t wpDataTable wpDataTableID-35 \"\n           style=\"\"\n           data-described-by='table_1_desc'\n           data-wpdatatable_id=\"35\">\n        \n        <!-- Table header -->\n        \n<thead>\n<tr>\n                    <th\n                        class=\" wdtheader sort numdata integer \"\n        style=\"\">        wdt_ID<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        wdt_created_by<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        wdt_created_at<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        wdt_last_edited_by<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        wdt_last_edited_at<\/th>        <th\n        data-class=\"expand\"                class=\" wdtheader sort \"\n        style=\"\">        Voci<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        Voci sp.<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        Formule<\/th>        <th\n                        class=\" wdtheader sort numdata float \"\n        style=\"\">        Premio in busta paga<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        Formule<\/th>        <th\n                        class=\" wdtheader sort numdata float \"\n        style=\"\">        Premio a Fondapi<\/th>    <\/tr>\n<\/thead>\n        <!-- \/Table header -->\n\n        <!-- Table body -->\n        \n<tbody>\n<!-- Table body -->\n<div data-id=\"35\"\n     class=\"wdt-timeline-item wdt-timeline-table_1\"\n     style=\"\">\n    <div class=\"wdt-table-loader\">\n        <div class=\"wdt-table-loader-row wdt-table-loader-header\">\n            <div class=\"wdt-table-loader-header-cell wdt-animated-background\"><\/div>\n            <div class=\"wdt-table-loader-header-cell wdt-animated-background\"><\/div>\n            <div class=\"wdt-table-loader-header-cell wdt-animated-background\"><\/div>\n        <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n            <\/div>\n<\/div><!-- \/Table body -->\n                    <tr id=\"table_35_row_0\"\n            data-row-index=\"0\">\n                            <td style=\"\">1<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">(A) Costo netto azienda<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">2.971,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">2.508,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_1\"\n            data-row-index=\"1\">\n                            <td style=\"\">2<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">(B) costo lavoro*<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">909,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">300,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_2\"\n            data-row-index=\"2\">\n                            <td style=\"\">3<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">(C) risparmio IRES<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">-938,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">-792,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_3\"\n            data-row-index=\"3\">\n                            <td style=\"\">4<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">(D) Premio lordo al dipendente<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">3.000,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">3.000,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_4\"\n            data-row-index=\"4\">\n                            <td style=\"\">5<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">(E) Contributi INPS conto lavoratore<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">276,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_5\"\n            data-row-index=\"5\">\n                            <td style=\"\">6<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">(F) IRPEF<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_6\"\n            data-row-index=\"6\">\n                            <td style=\"\">7<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">(G) Imposta sostitutiva 10%**<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">272,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_7\"\n            data-row-index=\"7\">\n                            <td style=\"\">8<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">Netto in busta<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">2.452,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_8\"\n            data-row-index=\"8\">\n                            <td style=\"\">9<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">Prestazione netta futura da Fondapi<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">3.000,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_9\"\n            data-row-index=\"9\">\n                            <td style=\"\">10<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">* Contribuzione inps + oneri vari (30% circa)<\/td>\n                            <td style=\"\">** Calcolata al netto del contributo INPS (E)<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                    <\/tr>\n            <\/tbody>        <!-- \/Table body -->\n\n        <!-- Table footer -->\n        \n        <!-- 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On a suppos\u00e9 un salari\u00e9 avec un salaire annuel brut de 25 000 \u20ac. <\/p><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5508ae98 e-con-full e-flex e-con e-child\" data-id=\"5508ae98\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5503a710 elementor-widget elementor-widget-heading\" data-id=\"5503a710\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vous avez encore des doutes ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca7598b elementor-widget elementor-widget-text-editor\" data-id=\"ca7598b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>R\u00e9servez un conseil t\u00e9l\u00e9phonique enti\u00e8rement gratuit et sans engagement ou envoyez un e-mail pour clarifier tout doute.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-615acfb3 e-con-full e-flex e-con e-child\" data-id=\"615acfb3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6864ffa1 elementor-widget elementor-widget-button\" data-id=\"6864ffa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/forms.office.com\/e\/3TMS2B7AMy\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Parlez \u00e0 un expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7865244f elementor-widget elementor-widget-button\" data-id=\"7865244f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/form.jotform.com\/232203763321344\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Envoyez un e-mail<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home COMMENT \u00c7A FONCTIONNE La prime de performance r\u00e9pond \u00e0 un double int\u00e9r\u00eat. D&rsquo;une part, celui de l&rsquo;entreprise \u00e0 motiver ses employ\u00e9s, d&rsquo;autre part, celui des employ\u00e9s \u00e0 gagner plus !Verser la prime de performance au fonds de pension Fondapi est avantageux. D\u00e9couvrons pourquoi ! Qu&rsquo;est-ce que la prime de performance ? \u00c9galement appel\u00e9e prime [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":61287,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-60696","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prime de performance au fonds de pension - Fondapi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/prime-de-performance-au-fonds-de-pension\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prime de performance au fonds de pension - Fondapi\" \/>\n<meta property=\"og:description\" content=\"Home COMMENT \u00c7A FONCTIONNE La prime de performance r\u00e9pond \u00e0 un double int\u00e9r\u00eat. D&rsquo;une part, celui de l&rsquo;entreprise \u00e0 motiver ses employ\u00e9s, d&rsquo;autre part, celui des employ\u00e9s \u00e0 gagner plus !Verser la prime de performance au fonds de pension Fondapi est avantageux. D\u00e9couvrons pourquoi ! 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