{"id":24098,"date":"2024-01-10T07:46:04","date_gmt":"2024-01-10T06:46:04","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/?p=24098"},"modified":"2024-01-10T07:46:05","modified_gmt":"2024-01-10T06:46:05","slug":"revalorisation-des-baremes-urssaf-sur-les-avantages-en-nature-et-les-frais-professionnels","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/revalorisation-des-baremes-urssaf-sur-les-avantages-en-nature-et-les-frais-professionnels\/","title":{"rendered":"Revalorisation des bar\u00e8mes URSSAF sur les avantages en nature et les frais professionnels"},"content":{"rendered":"

Le 2 janvier dernier, l\u2019URSSAF a publi\u00e9 sur son site internet la mise \u00e0 jour du bar\u00e8me des avantages en nature nourriture et logement. Ces mises \u00e0 jour ont \u00e9galement \u00e9t\u00e9 effectu\u00e9es au sein du Bulletin Officiel de la S\u00e9curit\u00e9 Sociale.<\/p>\n

\u00a0<\/p>\n

Ainsi, lorsque l\u2019employeur fournit la nourriture, la valeur de cet avantage est \u00e9valu\u00e9e \u00e0 5,35 \u20ac par repas et \u00e0 10,70 \u20ac par jour (pour deux repas), quel que soit le montant de la r\u00e9mun\u00e9ration du salari\u00e9.<\/p>\n

\u00a0<\/p>\n

https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/avantages-en-nature\/nourriture.html<\/a><\/p>\n

\u00a0<\/p>\n

Lorsque l\u2019employeur fournit un logement, cet avantage est d\u00e9termin\u00e9 sur la base d\u2019un forfait mensuel \u00e9tabli en fonction du nombre de pi\u00e8ces et du niveau de r\u00e9mun\u00e9ration du salari\u00e9, fix\u00e9 par r\u00e9f\u00e9rence au plafond mensuel de la s\u00e9curit\u00e9 sociale.<\/p>\n

\u00a0<\/strong><\/p>\n

https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/avantages-en-nature\/logement.html<\/a><\/p>\n

\u00a0<\/strong><\/p>\n

Les bar\u00e8mes des frais professionnels d\u00e9ductibles de l\u2019assiette des cotisations de s\u00e9curit\u00e9 sociale ont \u00e9galement \u00e9t\u00e9 revaloris\u00e9s au 1er<\/sup> janvier 2024. La rubrique du BOSS a \u00e9t\u00e9 mise \u00e0 jour en cons\u00e9quence.<\/p>\n

\u00a0<\/p>\n

Rappelons que les allocations forfaitaires pour frais professionnels sont exclues de l\u2019assiette des cotisations de s\u00e9curit\u00e9 sociale si elles sont utilis\u00e9es conform\u00e9ment \u00e0 leur objet et que cette condition est justement r\u00e9put\u00e9e remplie \u00e0 la condition que le montant des allocations ne d\u00e9passe pas les plafond fixes dans ces bar\u00e8mes.<\/p>\n

\u00a0<\/p>\n

Ces bar\u00e8mes concernent les frais suivants\u00a0:<\/p>\n

\u00a0<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Indemnit\u00e9 de grand d\u00e9placement<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Indemnit\u00e9 de petit d\u00e9placement (frais de repas)<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Mobilit\u00e9<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0T\u00e9l\u00e9travail – Utilisation de mat\u00e9riels informatiques<\/p>\n

\u00a0<\/p>\n

Ces bar\u00e8mes sont disponibles sur le site de l\u2019URSSAF.<\/p>\n

\u00a0<\/p>\n

https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/frais-professionnels.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Le 2 janvier dernier, l\u2019URSSAF a publi\u00e9 sur son site internet la mise \u00e0 jour du bar\u00e8me des avantages en nature nourriture et logement. Ces mises \u00e0 jour ont \u00e9galement \u00e9t\u00e9 effectu\u00e9es au sein du Bulletin Officiel de la S\u00e9curit\u00e9 Sociale. \u00a0 Ainsi, lorsque l\u2019employeur fournit la nourriture, la valeur de cet avantage est \u00e9valu\u00e9e […]<\/p>\n","protected":false},"author":3,"featured_media":24096,"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-24098","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\/24098","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=24098"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/24098\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/24096"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=24098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=24098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=24098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}