{"id":21933,"date":"2022-11-03T08:41:56","date_gmt":"2022-11-03T07:41:56","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/?p=21933"},"modified":"2022-11-03T08:41:57","modified_gmt":"2022-11-03T07:41:57","slug":"publication-au-journal-officiel-dun-arrete-relatif-a-la-prise-en-charge-des-frais-professionnels","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/publication-au-journal-officiel-dun-arrete-relatif-a-la-prise-en-charge-des-frais-professionnels\/","title":{"rendered":"Publication au Journal Officiel d\u2019un arr\u00eat\u00e9 relatif \u00e0 la prise en charge des frais professionnels"},"content":{"rendered":"<p class=\"ql-align-justify\">Un arr\u00eat\u00e9 du 24 octobre 2022 relatif \u00e0 la prise en charge des frais professionnels a \u00e9t\u00e9 publi\u00e9 au Journal Officiel du 1<sup>er<\/sup> novembre dernier.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Il est applicable aux contributions et cotisations sociales dues au titre des p\u00e9riodes d&rsquo;activit\u00e9 courant \u00e0 compter du 1er septembre 2022.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Il revalorise notamment le montant des indemnit\u00e9s de repas, des indemnit\u00e9s de grand d\u00e9placement et des indemnit\u00e9s vers\u00e9 au salari\u00e9 qui engage des frais dans le cadre d\u2019une mobilit\u00e9 professionnelle que l\u2019employeur est autoris\u00e9 \u00e0 d\u00e9duire de l\u2019assiette des cotisations sociales.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Il traite \u00e9galement des conditions dans lesquelles l\u2019employeur peut d\u00e9duire de l\u2019assiette des cotisations et contributions sociales les frais engag\u00e9s par le salari\u00e9 qui exerce en t\u00e9l\u00e9travail ou qui utilise des outils issus des nouvelles technologies de l&rsquo;information et de la communication qu&rsquo;il poss\u00e8de \u00e0 des fins professionnelles.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046510894\" target=\"_blank\" rel=\"noopener\">https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046510894<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un arr\u00eat\u00e9 du 24 octobre 2022 relatif \u00e0 la prise en charge des frais professionnels a \u00e9t\u00e9 publi\u00e9 au Journal Officiel du 1er novembre dernier. Il est applicable aux contributions et cotisations sociales dues au titre des p\u00e9riodes d&rsquo;activit\u00e9 courant \u00e0 compter du 1er septembre 2022. Il revalorise notamment le montant des indemnit\u00e9s de repas, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":21931,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-21933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-en-droit-social"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/21933","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=21933"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/21933\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/21931"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=21933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=21933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=21933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}