{"id":7115,"date":"2025-04-05T13:18:16","date_gmt":"2025-04-05T11:18:16","guid":{"rendered":"https:\/\/sndll.info\/?p=7115"},"modified":"2025-04-14T13:32:01","modified_gmt":"2025-04-14T11:32:01","slug":"delais-de-conservation-des-documents-pour-une-entreprise","status":"publish","type":"post","link":"https:\/\/sndll.info\/?p=7115","title":{"rendered":"DELAIS DE CONSERVATION DES DOCUMENTS POUR UNE ENTREPRISE"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h1 id=\"titlePage\" data-test=\"titre-page\">Quels sont les d\u00e9lais de conservation des documents pour les entreprises\u00a0?<\/h1>\n<p class=\"fr-text--xs sp-text--mention\" data-test=\"date-maj\">V<\/p>\n<div id=\"intro\" class=\"sp-entete-etape fr-mb-6w\" aria-hidden=\"false\">\n<p class=\"fr-text--lg\">Une entreprise doit conserver tout document \u00e9mis ou re\u00e7u dans l&#8217;exercice de son activit\u00e9 pendant une dur\u00e9e minimale. Ce d\u00e9lai varie selon la nature des papiers et les obligations l\u00e9gales. L&#8217;entreprise peut aussi archiver les documents plus longtemps, sauf s&#8217;ils contiennent des donn\u00e9es personnelles. Pendant ce d\u00e9lai, l&#8217;administration peut mener des contr\u00f4les. Cette page indique les d\u00e9lais de conservation des principaux documents. Vous pouvez aussi utiliser un simulateur.<\/p>\n<\/div>\n<div id=\"expired\" class=\"fr-my-4w\" aria-hidden=\"false\" data-test=\"div-content-fiche\">\n<div class=\"sp-intro-content\" data-test=\"spacing\">\n<p><a class=\"fr-btn fr-mb-2w\" title=\"Savoir combien de temps il faut conserver un document professionnel - Acc\u00e9der au simulateur - Nouvelle fen\u00eatre\" href=\"https:\/\/www.service-public.fr\/simulateur\/calcul\/ConserverSesPapiersPro\" target=\"_blank\" rel=\"noopener\" data-test=\"a-fiche-R-link\" data-fr-js-button-actionee=\"true\">Savoir combien de temps il faut conserver un document professionnel<\/a><\/p>\n<\/div>\n<div class=\"sp-chapter-intro fr-mb-3w\">\n<div class=\"sp-chapter-intro-btn rs_skip\"><\/div>\n<\/div>\n<div data-toggle-scope-seeall=\"chapters\">\n<div class=\"sp-chapter\" data-test=\"div-chapter\">\n<div class=\"fiche-item-title\">\n<h2 class=\"sp-chapter-title\"><button id=\"fiche-item-aria-1\" class=\"sp-btn sp-btn-collapse\" type=\"button\" data-toggle=\"collapse\" aria-expanded=\"true\" data-target=\"#fiche-item-1\" aria-controls=\"fiche-item-1\"><span class=\"fr-text--lg fr-mb-0 sp-chapter-btn-container\"><span class=\"sp-chapter-btn-text\">Document civil et commercial<\/span><\/span><\/button><\/h2>\n<\/div>\n<div id=\"fiche-item-1\" class=\"fiche-item-content sp-chapter-collapse collapse show\" aria-labelledby=\"fiche-item-aria-1\" aria-hidden=\"false\">\n<div class=\"sp-chapter-content\">\n<div class=\"fr-table fr-table--bordered\" data-fr-js-table=\"true\" data-fr-js-table-actionee=\"true\">\n<div class=\"fr-table__wrapper\" data-fr-js-table-wrapper=\"true\">\n<div class=\"fr-table__container\">\n<div class=\"fr-table__content\">\n<table class=\"fr-cell--multiline sp-table\" data-fr-js-table-element=\"true\">\n<caption data-fr-js-table-caption=\"true\"><span data-test=\"titre-tableau-riche\">\u00a0Tableau &#8211; Documents civils et commerciaux<\/span><\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type de document<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Contrat ou convention conclu dans le cadre d&#8217;une relation commerciale, correspondance commerciale (papier ou \u00e9lectronique)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Document bancaire (talon de ch\u00e8que, relev\u00e9 bancaire, etc.)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Garantie pour les biens ou services fournis au consommateur<\/td>\n<td colspan=\"1\" rowspan=\"1\">2 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Contrat conclu par voie \u00e9lectronique avec un consommateur (\u00e0 partir de\u00a0<span class=\"sp-prix\">120\u00a0\u20ac<\/span>)<\/td>\n<td colspan=\"1\" rowspan=\"1\">10 ans \u00e0 partir de la livraison ou de la prestation<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Contrat d&#8217;acquisition ou de cession de biens immobiliers et fonciers<\/td>\n<td colspan=\"1\" rowspan=\"1\">30 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">D\u00e9claration en douane<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Police d&#8217;assurance<\/td>\n<td colspan=\"1\" rowspan=\"1\">2 ans \u00e0 partir de la r\u00e9siliation du contrat<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Document relatif \u00e0 la propri\u00e9t\u00e9 intellectuelle (d\u00e9p\u00f4t de brevet, marque, dessin et mod\u00e8le)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir de la fin de la protection<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Dossier d&#8217;un avocat<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir de la fin du mandat<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sp-chapter\" data-test=\"div-chapter\">\n<div class=\"fiche-item-title\">\n<h2 class=\"sp-chapter-title\"><button id=\"fiche-item-aria-2\" class=\"sp-btn sp-btn-collapse\" type=\"button\" data-toggle=\"collapse\" aria-expanded=\"true\" data-target=\"#fiche-item-2\" aria-controls=\"fiche-item-2\"><span class=\"fr-text--lg fr-mb-0 sp-chapter-btn-container\"><span class=\"sp-chapter-btn-text\">Pi\u00e8ce comptable<\/span><\/span><\/button><\/h2>\n<\/div>\n<div id=\"fiche-item-2\" class=\"fiche-item-content sp-chapter-collapse collapse show\" aria-labelledby=\"fiche-item-aria-2\" aria-hidden=\"false\">\n<div class=\"sp-chapter-content\">\n<div class=\"fr-table fr-table--bordered\" data-fr-js-table=\"true\" data-fr-js-table-actionee=\"true\">\n<div class=\"fr-table__wrapper\" data-fr-js-table-wrapper=\"true\">\n<div class=\"fr-table__container\">\n<div class=\"fr-table__content\">\n<table class=\"fr-cell--multiline sp-table\" data-fr-js-table-element=\"true\">\n<caption data-fr-js-table-caption=\"true\"><span data-test=\"titre-tableau-riche\">\u00a0Tableau &#8211; Pi\u00e8ces comptables<\/span><\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type de document<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Livre et registre comptable\u00a0: livre journal, grand livre, livre d&#8217;inventaire, etc.<\/td>\n<td colspan=\"1\" rowspan=\"1\">10 ans \u00e0 partir de la cl\u00f4ture de l&#8217;exercice<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Pi\u00e8ce justificative\u00a0: bon de commande, de livraison ou de r\u00e9ception, facture client et fournisseur, etc.<\/td>\n<td colspan=\"1\" rowspan=\"1\">10 ans \u00e0 partir de la cl\u00f4ture de l&#8217;exercice<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sp-chapter\" data-test=\"div-chapter\">\n<div class=\"fiche-item-title\">\n<h2 class=\"sp-chapter-title\"><button id=\"fiche-item-aria-3\" class=\"sp-btn sp-btn-collapse\" type=\"button\" data-toggle=\"collapse\" aria-expanded=\"true\" data-target=\"#fiche-item-3\" aria-controls=\"fiche-item-3\"><span class=\"fr-text--lg fr-mb-0 sp-chapter-btn-container\"><span class=\"sp-chapter-btn-text\">Document fiscal<\/span><\/span><\/button><\/h2>\n<\/div>\n<div id=\"fiche-item-3\" class=\"fiche-item-content sp-chapter-collapse collapse show\" aria-labelledby=\"fiche-item-aria-3\" aria-hidden=\"false\">\n<div class=\"sp-chapter-content\">\n<p data-test=\"contenu-texte\">Les livres, registres, documents ou pi\u00e8ces sur lesquels peuvent s&#8217;exercer les droits de communication, d&#8217;enqu\u00eate et de contr\u00f4le de l&#8217;administration doivent \u00eatre conserv\u00e9s pendant un d\u00e9lai de\u00a0<strong>6\u00a0ans<\/strong>.<\/p>\n<p data-test=\"contenu-texte\">Ce d\u00e9lai commence \u00e0 partir de\u00a0<strong>l&#8217;un des moments suivants<\/strong>\u00a0\u00a0:<\/p>\n<ul class=\"sp-item-list\">\n<li>Derni\u00e8re op\u00e9ration mentionn\u00e9e sur les livres ou registres<\/li>\n<li>Date \u00e0 laquelle les documents ou pi\u00e8ces ont \u00e9t\u00e9 \u00e9tablis.<\/li>\n<\/ul>\n<p data-test=\"contenu-texte\">Exemple\u00a0: les \u00e9l\u00e9ments concernant les revenus de 2018, d\u00e9clar\u00e9s en 2019, doivent \u00eatre conserv\u00e9s jusqu&#8217;\u00e0 fin\u00a02024.<\/p>\n<div class=\"fr-table fr-table--bordered\" data-fr-js-table=\"true\" data-fr-js-table-actionee=\"true\">\n<div class=\"fr-table__wrapper\" data-fr-js-table-wrapper=\"true\">\n<div class=\"fr-table__container\">\n<div class=\"fr-table__content\">\n<table class=\"fr-cell--multiline sp-table\" data-fr-js-table-element=\"true\">\n<caption data-fr-js-table-caption=\"true\"><span data-test=\"titre-tableau-riche\">\u00a0Tableau &#8211; Documents fiscaux<\/span><\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type d&#8217;imp\u00f4t<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Imp\u00f4t sur le revenu (IR) et sur les soci\u00e9t\u00e9s (IS)<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">B\u00e9n\u00e9fices industriels et commerciaux (BIC), b\u00e9n\u00e9fices non commerciaux (BNC) et b\u00e9n\u00e9fices agricoles (BA) en r\u00e9gime r\u00e9el<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Imp\u00f4ts sur les soci\u00e9t\u00e9s pour les entreprises individuelles, les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (exploitations agricoles, soci\u00e9t\u00e9s d&#8217;exercice lib\u00e9ral)<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Imp\u00f4ts directs locaux (taxes fonci\u00e8res, etc.)<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Cotisation fonci\u00e8re des entreprises (<abbr id=\"sp-tooltip-R24399-DD4BR\" class=\"sp-tooltip\" tabindex=\"0\" data-sigle=\"R24399\" data-id=\"R24399-DD4BR\" aria-describedby=\"tooltip-R24399-DD4BR\" data-fr-js-tooltip-referent=\"true\" data-original-title=\"CFE\u00a0:\u00a0Centre de formalit\u00e9s des entreprises\">CFE<\/abbr>) et\u00a0<abbr id=\"sp-tooltip-R24407-TH2SJ\" class=\"sp-tooltip\" tabindex=\"0\" data-sigle=\"R24407\" data-id=\"R24407-TH2SJ\" aria-describedby=\"tooltip-R24407-TH2SJ\" data-fr-js-tooltip-referent=\"true\" data-original-title=\"CVAE\u00a0:\u00a0Cotisation sur la valeur ajout\u00e9e des entreprises\">CVAE<\/abbr><\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Taxes sur le chiffre d&#8217;affaires (<abbr id=\"sp-tooltip-R24379-7DYG3\" class=\"sp-tooltip\" tabindex=\"0\" data-sigle=\"R24379\" data-id=\"R24379-7DYG3\" aria-describedby=\"tooltip-R24379-7DYG3\" data-fr-js-tooltip-referent=\"true\" data-original-title=\"TVA\u00a0:\u00a0Taxe sur la valeur ajout\u00e9e\">TVA<\/abbr>\u00a0et taxes assimil\u00e9es, imp\u00f4t sur les spectacles, taxe sur les conventions d&#8217;assurance, etc.)<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"fr-highlight fr-my-4w fr-ml-0 sp-bg-white fr-py-1w\" data-test=\"citation\" data-fr-js-highlight-actionee=\"true\">\n<p class=\"fr-text--bold\">Attention<\/p>\n<p>Les d\u00e9lais sont port\u00e9s \u00e0 10 ans en cas d&#8217;activit\u00e9 occulte\u00a0(fraude fiscale, travail dissimul\u00e9, absence de d\u00e9claration, activit\u00e9 illicite, par exemple).<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sp-chapter\" data-test=\"div-chapter\">\n<div class=\"fiche-item-title\">\n<h2 class=\"sp-chapter-title\"><button id=\"fiche-item-aria-4\" class=\"sp-btn sp-btn-collapse\" type=\"button\" data-toggle=\"collapse\" aria-expanded=\"true\" data-target=\"#fiche-item-4\" aria-controls=\"fiche-item-4\"><span class=\"fr-text--lg fr-mb-0 sp-chapter-btn-container\"><span class=\"sp-chapter-btn-text\">Document social (soci\u00e9t\u00e9 commerciale)<\/span><\/span><\/button><\/h2>\n<\/div>\n<div id=\"fiche-item-4\" class=\"fiche-item-content sp-chapter-collapse collapse show\" aria-labelledby=\"fiche-item-aria-4\" aria-hidden=\"false\">\n<div class=\"sp-chapter-content\">\n<div class=\"fr-table fr-table--bordered\" data-fr-js-table=\"true\" data-fr-js-table-actionee=\"true\">\n<div class=\"fr-table__wrapper\" data-fr-js-table-wrapper=\"true\">\n<div class=\"fr-table__container\">\n<div class=\"fr-table__content\">\n<table class=\"fr-cell--multiline sp-table\" data-fr-js-table-element=\"true\">\n<caption data-fr-js-table-caption=\"true\"><span data-test=\"titre-tableau-riche\">\u00a0Tableau &#8211; Documents sociaux<\/span><\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type de document<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Comptes annuels (bilan, compte de r\u00e9sultat, annexe&#8230;)<\/td>\n<td colspan=\"1\" rowspan=\"1\">10 ans \u00e0 partir de la cl\u00f4ture de l&#8217;exercice<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Statuts d&#8217;une soci\u00e9t\u00e9, d&#8217;un\u00a0<abbr id=\"sp-tooltip-R24404-26ZT3\" class=\"sp-tooltip\" tabindex=\"0\" data-sigle=\"R24404\" data-id=\"R24404-26ZT3\" aria-describedby=\"tooltip-R24404-26ZT3\" data-fr-js-tooltip-referent=\"true\" data-original-title=\"GIE\u00a0:\u00a0Groupement d'int\u00e9r\u00eat \u00e9conomique\">GIE<\/abbr>\u00a0ou d&#8217;une association (si n\u00e9cessaire, pi\u00e8ce modificative de statuts)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir de la perte de personnalit\u00e9 morale (ou radiation du\u00a0<abbr id=\"sp-tooltip-R24403-GLPXA\" class=\"sp-tooltip\" tabindex=\"0\" data-sigle=\"R24403\" data-id=\"R24403-GLPXA\" aria-describedby=\"tooltip-R24403-GLPXA\" data-fr-js-tooltip-referent=\"true\" data-original-title=\"RCS\u00a0:\u00a0Registre du commerce et des soci\u00e9t\u00e9s\">RCS<\/abbr>)<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Trait\u00e9 de fusion et autre acte li\u00e9 au fonctionnement de la soci\u00e9t\u00e9 (+ documents de la soci\u00e9t\u00e9 absorb\u00e9e)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">\n<ul>\n<li>Registre de titres nominatifs<\/li>\n<li>Registre des mouvements de titres<\/li>\n<li>Ordre de mouvement<\/li>\n<li>Registre des proc\u00e8s-verbaux d&#8217;assembl\u00e9es et de conseils d&#8217;administration<\/li>\n<\/ul>\n<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir de la fin de leur utilisation<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Feuille de pr\u00e9sence et pouvoirs<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 derniers exercices<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Rapport du g\u00e9rant ou du conseil d&#8217;administration<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 derniers exercices<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Rapport des commissaires aux comptes<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 derniers exercices<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sp-chapter\" data-test=\"div-chapter\">\n<div class=\"fiche-item-title\">\n<h2 class=\"sp-chapter-title\"><button id=\"fiche-item-aria-5\" class=\"sp-btn sp-btn-collapse\" type=\"button\" data-toggle=\"collapse\" aria-expanded=\"true\" data-target=\"#fiche-item-5\" aria-controls=\"fiche-item-5\"><span class=\"fr-text--lg fr-mb-0 sp-chapter-btn-container\"><span class=\"sp-chapter-btn-text\">Gestion du personnel<\/span><\/span><\/button><\/h2>\n<\/div>\n<div id=\"fiche-item-5\" class=\"fiche-item-content sp-chapter-collapse collapse show\" aria-labelledby=\"fiche-item-aria-5\" aria-hidden=\"false\">\n<div class=\"sp-chapter-content\">\n<div class=\"fr-table fr-table--bordered\" data-fr-js-table=\"true\" data-fr-js-table-actionee=\"true\">\n<div class=\"fr-table__wrapper\" data-fr-js-table-wrapper=\"true\">\n<div class=\"fr-table__container\">\n<div class=\"fr-table__content\">\n<table class=\"fr-cell--multiline sp-table\" data-fr-js-table-element=\"true\">\n<caption data-fr-js-table-caption=\"true\"><span data-test=\"titre-tableau-riche\">\u00a0Tableau &#8211; Gestion du personnel<\/span><\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type de document<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Bulletin de paie (double papier ou \u00e9lectronique)<\/td>\n<td colspan=\"1\" rowspan=\"1\">Le\u00a0<strong>double du bulletin de salaire\u00a0<\/strong>est conserv\u00e9 pendant 5 ans par l&#8217;employeur. \u00a0L&#8217;employeur garantit la\u00a0<strong>disponibilit\u00e9\u00a0<\/strong>du bulletin de paie\u00a0<strong>sous forme \u00e9lectronique<\/strong>\u00a0soit pendant une dur\u00e9e de 50 ans soit jusqu&#8217;\u00e0 ce que le salari\u00e9 ait atteint 75 ans.<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Registre unique du personnel<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir du d\u00e9part du salari\u00e9<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Document concernant les contrats de travail, salaires, primes, indemnit\u00e9s, soldes de tout compte, r\u00e9gimes de retraite.<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Document relatif aux charges sociales et \u00e0 la taxe sur les salaires<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Comptabilisation des jours de travail des salari\u00e9s sous convention de forfait<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">Comptabilisation des horaires des salari\u00e9s, des heures d&#8217;astreinte et de leur compensation<\/td>\n<td colspan=\"1\" rowspan=\"1\">1 an<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">\n<ul>\n<li>Observation ou mise en demeure de l&#8217;inspection du travail<\/li>\n<li>V\u00e9rification et contr\u00f4le du comit\u00e9 social et \u00e9conomique (CSE)<\/li>\n<\/ul>\n<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr data-fr-js-table-row=\"true\">\n<td colspan=\"1\" rowspan=\"1\">D\u00e9claration d&#8217;accident du travail aupr\u00e8s de la caisse primaire d&#8217;assurance maladie<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"orientation\" class=\"fr-my-6w\" aria-hidden=\"false\">\n<div class=\"sp-panel\" data-test=\"textes-de-reference\">\n<h2 class=\"sp-panel-title \"><button id=\"fiche-item-annexe-ref-aria\" class=\"sp-btn sp-btn-collapse\" type=\"button\" data-toggle=\"collapse\" data-target=\"#fiche-item-annexe-ref\" aria-controls=\"fiche-item-annexe-ref\" aria-expanded=\"true\"><span class=\"fr-h6\">Textes de loi et r\u00e9f\u00e9rences<\/span><\/button><\/h2>\n<div id=\"fiche-item-annexe-ref\" class=\"sp-panel-content collapse show\" aria-hidden=\"false\">\n<ul class=\"fr-raw-list fr-ml-1v\">\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code des assurances\u00a0: articles L114-1 \u00e0 L114-3 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGISCTA000006157215\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code des assurances\u00a0: articles L114-1 \u00e0 L114-3<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation police d&#8217;assurance<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code civil : article 2224 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/section_lc\/LEGITEXT000006070721\/LEGISCTA000019016471\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code civil : article 2224<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation documents en propri\u00e9t\u00e9 industrielle, contrat de travail, statuts&#8230;<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code civil : articles 2225 \u00e0 2227 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/section_lc\/LEGITEXT000006070721\/LEGISCTA000019016485\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code civil : articles 2225 \u00e0 2227<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation d\u00e9lais particuliers\u00a0: avocats<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code de commerce : articles L110-1 \u00e0 L110-4 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/section_lc\/LEGITEXT000005634379\/LEGISCTA000006133171\/#LEGISCTA000006133171\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code de commerce : articles L110-1 \u00e0 L110-4<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation document relation commerciale<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code de commerce : article L123-22 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006219327\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code de commerce : article L123-22<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation documents comptables<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code de commerce\u00a0: article L225-117 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006224934\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code de commerce\u00a0: article L225-117<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation documents des assembl\u00e9es d&#8217;actionnaires<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code de la consommation : article L213-1 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032226994\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code de la consommation : article L213-1<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation des contrats conclus par voie \u00e9lectronique<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code de la consommation\u00a0: articles D213-1 \u00e0 D213-2 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGISCTA000032807206\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code de la consommation\u00a0: articles D213-1 \u00e0 D213-2<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation des contrats conclus par voie \u00e9lectronique<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code de la consommation : article L218-2 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032226897\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code de la consommation : article L218-2<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Prescription garantie des biens<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code de la s\u00e9curit\u00e9 sociale : article L244-3 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033713008\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code de la s\u00e9curit\u00e9 sociale : article L244-3<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Prescriptions cotisations et contributions sociales<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code du travail : article R1221-26 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031392972\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code du travail : article R1221-26<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation registre unique du personnel<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code du travail : articles L3243-1 \u00e0 L3243-5 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGISCTA000006178028\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code du travail : articles L3243-1 \u00e0 L3243-5<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation bulletin de paie<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code du travail : article D3171-16 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033515983\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code du travail : article D3171-16<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation documents pour comptabiliser nb jours de travail + nb d&#8217;heures d&#8217;astreinte<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code du travail\u00a0: article D4711-3 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020398142\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code du travail\u00a0: article D4711-3<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Prescription inspection du travail et accidents maladie<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Livre des proc\u00e9dures fiscales : article L102B - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041471233\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Livre des proc\u00e9dures fiscales : article L102B<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Obligation et d\u00e9lais de conservation des documents fiscaux<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Livre des proc\u00e9dures fiscales : articles L169 \u00e0 L169A - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGISCTA000006191974\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Livre des proc\u00e9dures fiscales : articles L169 \u00e0 L169A<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Prescription taxe sur les salaires<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"R\u00e8glement (UE) n\u00b0952\/2013 du Parlement europ\u00e9en et du Conseil du 9 octobre 2013 \u00e9tablissant le code des douanes de l'Union (PDF - 2.0 MB) - eur-lex.europa.eu - Nouvelle fen\u00eatre\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=CELEX:32013R0952&amp;from=FR\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">R\u00e8glement (UE) n\u00b0952\/2013 du Parlement europ\u00e9en et du Conseil du 9 octobre 2013 \u00e9tablissant le code des douanes de l&#8217;Union (PDF &#8211; 2.0 MB)<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Conservation douanes<\/p>\n<\/div>\n<\/li>\n<li data-test=\"reference\">\n<div class=\"sp-link fr-mb-1w\" data-test=\"lien-reference\">\n<div class=\"sp-link--label\">\n<p class=\"fr-mb-0\"><a class=\"fr-link\" title=\"Code civil\u00a0: article 2272 - legifrance.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019017157\" target=\"_blank\" rel=\"noopener noreferrer\" data-test=\"href-lien-reference\" data-fr-js-link-actionee=\"true\">Code civil\u00a0: article 2272<\/a><\/p>\n<\/div>\n<p class=\"sp-link--source fr-text--xs fr-ml-3w fr-mb-0 fr-mt-1v\" data-test=\"source-lien-reference\">Prescription propri\u00e9t\u00e9 immobili\u00e8re<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Quels sont les d\u00e9lais de conservation des documents pour les entreprises\u00a0? V Une entreprise doit conserver tout document \u00e9mis ou re\u00e7u dans l&#8217;exercice de son activit\u00e9 pendant une dur\u00e9e minimale. Ce d\u00e9lai varie&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[5,6],"tags":[],"_links":{"self":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/7115"}],"collection":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7115"}],"version-history":[{"count":1,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/7115\/revisions"}],"predecessor-version":[{"id":7117,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/7115\/revisions\/7117"}],"wp:attachment":[{"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}