{"id":22564,"date":"2023-03-22T08:58:37","date_gmt":"2023-03-22T07:58:37","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/?p=22564"},"modified":"2023-03-22T08:58:37","modified_gmt":"2023-03-22T07:58:37","slug":"mise-a-jour-du-boss-du-16-mars-2023-precision-sur-la-participation-patronale-au-financement-des-titres-restaurant","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/mise-a-jour-du-boss-du-16-mars-2023-precision-sur-la-participation-patronale-au-financement-des-titres-restaurant\/","title":{"rendered":"Mise \u00e0 jour du BOSS du 16 mars 2023 : pr\u00e9cision sur la participation patronale au financement des titres-restaurant"},"content":{"rendered":"<p><span style=\"color: black;\">Une nouvelle mise \u00e0 jour du Bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS) est intervenue le 16 mars dernier.<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Elle apporte notamment des pr\u00e9cisions sur l\u2019assujettissement de la participation patronale au financement des titres-restaurant en cas de non-respect du seuil de 50 % de la valeur du titre.<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Pour m\u00e9moire, la contribution de l&#8217;employeur \u00e0 l&rsquo;acquisition de titres-restaurant par ses salari\u00e9s est exon\u00e9r\u00e9e de cotisations sociales :<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<span style=\"color: black;\">Dans la limite d&rsquo;un montant maximum revaloris\u00e9 chaque ann\u00e9e qui est de 6,50 \u20ac depuis le 1<\/span><sup style=\"color: black;\">er<\/sup><span style=\"color: black;\"> janvier 2023\u00a0;<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<span style=\"color: black;\">\u00c0 condition\u00a0qu&rsquo;elle soit comprise entre 50 % et 60 % de la valeur de ces titres, de sorte que la valeur maximale ouvrant droit \u00e0 l&rsquo;exon\u00e9ration est comprise entre 10,83 \u20ac pour une contribution \u00e0 50% et 13,00 \u20ac\u00a0pour une contribution \u00e0 60% (<\/span><a href=\"https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/frais-professionnels\/les-titres-restaurant.html\" target=\"_blank\" style=\"color: black;\" rel=\"noopener\">https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/frais-professionnels\/les-titres-restaurant.html<\/a><span style=\"color: black;\">).<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Le BOSS pr\u00e9cisait \u00e0 ce sujet qu\u2019 <\/span><em style=\"color: black;\">\u00ab\u00a0en <\/em><em style=\"color: rgb(33, 37, 41);\">cas de non-respect des plafonds conditionnant l\u2019application de l\u2019exon\u00e9ration (d\u00e9passement soit de la valeur limite, soit du pourcentage de participation, ou des deux), la fraction de la participation patronale ind\u00fbment exon\u00e9r\u00e9e est r\u00e9int\u00e9gr\u00e9e dans l\u2019assiette des contributions et cotisations\u00a0\u00bb. <\/em><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(33, 37, 41);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><strong style=\"color: rgb(33, 37, 41);\"><u>Il ne traitait pas de l\u2019hypoth\u00e8se dans laquelle l\u2019employeur d\u00e9cidait de verser une contribution repr\u00e9sentant moins de 50% de la valeur du titre.<\/u><\/strong><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(33, 37, 41);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(33, 37, 41);\">C\u2019est chose faite depuis le 16 mars 2023, le BOSS pr\u00e9cisant dor\u00e9navant qu\u2019\u00a0: <\/span><em style=\"color: rgb(33, 37, 41);\">\u00ab\u00a0en cas de non-respect du seuil de 50\u00a0% de la valeur du titre-restaurant, la totalit\u00e9 de la participation patronale est r\u00e9int\u00e9gr\u00e9e dans l\u2019assiette des contributions et cotisations\u00a0\u00bb.<\/em><\/p>\n<p><\/p>\n<p><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2023\/mars\/mises-a-jour.html\" target=\"_blank\" rel=\"noopener\">https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2023\/mars\/mises-a-jour.html<\/a><\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une nouvelle mise \u00e0 jour du Bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS) est intervenue le 16 mars dernier. \u00a0 Elle apporte notamment des pr\u00e9cisions sur l\u2019assujettissement de la participation patronale au financement des titres-restaurant en cas de non-respect du seuil de 50 % de la valeur du titre. \u00a0 Pour m\u00e9moire, la contribution de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":22562,"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-22564","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\/22564","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=22564"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/22564\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/22562"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=22564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=22564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=22564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}