{"id":23354,"date":"2023-09-06T12:16:13","date_gmt":"2023-09-06T10:16:13","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/?p=23354"},"modified":"2023-09-06T12:16:15","modified_gmt":"2023-09-06T10:16:15","slug":"deduction-forfaitaire-specifique-mise-a-jour-du-boss-du-16-aout-2023","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/deduction-forfaitaire-specifique-mise-a-jour-du-boss-du-16-aout-2023\/","title":{"rendered":"D\u00e9duction forfaitaire sp\u00e9cifique : mise \u00e0 jour du BOSS du 16 ao\u00fbt 2023"},"content":{"rendered":"<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">La rubrique \u00ab\u00a0frais professionnels\u00a0\u00bb (paragraphe 2220) a fait l\u2019objet d\u2019une clarification r\u00e9dactionnelle pr\u00e9cisant les \u00e9l\u00e9ments \u00e0 prendre en compte pour d\u00e9terminer l\u2019assiette minimale des cotisations sociales en cas d\u2019application de la d\u00e9duction forfaitaire sp\u00e9cifique (DFS).<\/span><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Pour certaines cat\u00e9gories de salari\u00e9s (ouvriers du b\u00e2timent, artistes, VRP\u2026), les employeurs sont autoris\u00e9s \u00e0 appliquer \u00e0 la base de calcul des cotisations de S\u00e9curit\u00e9 Sociale et des contributions d\u2019assurance ch\u00f4mage et d\u2019AGS une d\u00e9duction forfaitaire sp\u00e9cifique pour frais professionnels.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">En cas d\u2019application par l\u2019employeur de la d\u00e9duction forfaitaire sp\u00e9cifique, la base de calcul des cotisations est constitu\u00e9e par le montant global des r\u00e9mun\u00e9rations, indemnit\u00e9s, primes, et le cas \u00e9ch\u00e9ant des indemnit\u00e9s vers\u00e9es \u00e0 titre de remboursement de frais professionnels \u00e0 laquelle on applique la d\u00e9duction pour frais professionnels correspondante \u00e0 la cat\u00e9gorie professionnelle du salari\u00e9.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">L\u2019application de la d\u00e9duction forfaitaire sp\u00e9cifique ne peut avoir pour cons\u00e9quence pour chaque paie, de ramener l\u2019assiette de calcul des cotisations en de\u00e7\u00e0 de l\u2019assiette minimum des cotisations.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Cette assiette minimale correspond au montant cumul\u00e9 du salaire minimum de croissance et des indemnit\u00e9s, primes ou majorations s&rsquo;y ajoutant en vertu d&rsquo;une disposition l\u00e9gislative ou d&rsquo;une disposition r\u00e9glementaire.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Lors de la mise en place du BOSS, il avait \u00e9t\u00e9 pr\u00e9cis\u00e9 que les sommes vers\u00e9es au titre du remboursement de frais professionnels sont incluses dans cette assiette minimale (BOSS-FP-2220).<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">La mise \u00e0 jour du 16 ao\u00fbt 2023 a supprim\u00e9 cette pr\u00e9cision.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Il en r\u00e9sulte que si les remboursements de frais professionnels sont inclus dans le montant \u00e0 comparer \u00e0 l\u2019assiette minimale, ils ne sont pas inclus dans le montant de cette derni\u00e8re.<\/span><\/p>\n<p><\/p>\n<p><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2023\/aout\/mises-a-jour.html\" target=\"_blank\" rel=\"noopener\">https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2023\/aout\/mises-a-jour.html<\/a><\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La rubrique \u00ab\u00a0frais professionnels\u00a0\u00bb (paragraphe 2220) a fait l\u2019objet d\u2019une clarification r\u00e9dactionnelle pr\u00e9cisant les \u00e9l\u00e9ments \u00e0 prendre en compte pour d\u00e9terminer l\u2019assiette minimale des cotisations sociales en cas d\u2019application de la d\u00e9duction forfaitaire sp\u00e9cifique (DFS).<\/p>\n","protected":false},"author":3,"featured_media":23352,"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-23354","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\/23354","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=23354"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/23354\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/23352"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=23354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=23354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=23354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}