{"id":3692,"date":"2021-12-20T09:30:08","date_gmt":"2021-12-20T08:30:08","guid":{"rendered":"https:\/\/www.manager.one\/fr\/journal\/?p=3692"},"modified":"2023-09-08T14:38:04","modified_gmt":"2023-09-08T12:38:04","slug":"a-quel-moment-une-note-de-frais-devient-un-avantage-en-nature","status":"publish","type":"post","link":"https:\/\/www.manager.one\/fr\/journal\/a-quel-moment-une-note-de-frais-devient-un-avantage-en-nature\/","title":{"rendered":"\u00c0 quel moment une note de frais devient un avantage en nature ?"},"content":{"rendered":"<p><strong>L\u2019abus de frais rembours\u00e9s par l\u2019entreprise peut aboutir \u00e0 une requalification en avantage en nature. D\u2019autant plus que ce remboursement \u00e9chappe aux cotisations sociales, \u00e0 la CSG et \u00e0 la CRDS. Ce qui n\u2019est pas le cas de l\u2019avantage en nature.<\/strong><\/p>\n<h2><strong>Explications<\/strong><\/h2>\n<p><span data-slate-object=\"text\" data-key=\"8704\">Depuis le 25 juin 2021, il s&rsquo;est produit un renforcement sur les conditions qui encadrent les <\/span><span data-slate-object=\"text\" data-key=\"8705\"><span class=\"id_372ee359-b0b3-40b6-9bc2-6cc68c82f37c-58\" data-slate-object=\"mark\" data-info=\"noeud\">frais<\/span><\/span><span data-slate-object=\"text\" data-key=\"8706\" data-slate-fragment=\"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\"> d\u2019entreprise.<\/span> <span data-slate-object=\"text\" data-key=\"28186\">Ainsi, la S\u00e9curit\u00e9 sociale accentue la possibilit\u00e9 qu\u2019une d\u00e9pense puisse \u00eatre consid\u00e9r\u00e9e comme des frais professionnels, voire un avantage en nature.<\/span><\/p>\n<p><span data-slate-object=\"text\" data-key=\"31987\">Pour rappel, dans le cadre de leur activit\u00e9 professionnelle, <a href=\"https:\/\/www.manager.one\/fr\/journal\/avances-sur-frais-professionnels\/\"><strong>l\u2019entreprise rembourse les frais avanc\u00e9s par les salari\u00e9s<\/strong><\/a>.<\/span> <strong>Le montant vers\u00e9 ne donne pas lieu \u00e0 une cotisation sociale, encore moins \u00e0 des pr\u00e9l\u00e8vements sociaux.<\/strong> <span data-slate-object=\"text\" data-key=\"31838\">De fait, <\/span><span data-slate-object=\"text\" data-key=\"31839\"><span class=\"id_ad4c4977-e38e-458b-a799-818aad1ce7b1-1\" data-slate-object=\"mark\" data-info=\"noeud\">il ne s\u2019agit<\/span><\/span><span data-slate-object=\"text\" data-key=\"31840\"> pas d\u2019une r\u00e9mun\u00e9ration, m\u00eame indirecte.\u00a0<\/span><span data-slate-object=\"text\" data-key=\"31842\">La nature des frais rembours\u00e9s peut \u00eatre large\u00a0:\u00a0<\/span><strong>repas, transport, h\u00e9bergement, <\/strong><span data-slate-object=\"text\" data-key=\"31842\"><strong>fourniture<\/strong>\u2026\u00a0<\/span><span data-slate-object=\"text\" data-key=\"31936\">Ce qui am\u00e8ne l\u2019URSSAF a traqu\u00e9 les abus.<\/span> <span data-slate-object=\"text\" data-key=\"31938\"><span class=\"id_ac23bab5-3c61-42fd-bab4-d98f80187774-2\" data-slate-object=\"mark\" data-info=\"noeud\">Il s\u2019agit<\/span><\/span><span data-slate-object=\"text\" data-key=\"31939\" data-slate-fragment=\"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\"> notamment de v\u00e9rifier que l\u2019entreprise n\u2019accorde pas un avantage en nature de fa\u00e7on involontaire ou d\u00e9guis\u00e9e.<\/span><\/p>\n<h2><strong>La n\u00e9cessaire universalit\u00e9 des frais d\u2019entreprise<\/strong><\/h2>\n<p><span data-slate-object=\"text\" data-key=\"2324\">Par ailleurs, on parle d\u2019<strong>avantage en nature<\/strong> lorsque l\u2019<strong>employeur fournit une prestation ou un service \u00e0 un ou plusieurs salari\u00e9s de fa\u00e7on r\u00e9guli\u00e8re<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"2146\">Dans ces conditions, il est consid\u00e9r\u00e9 comme un \u00e9l\u00e9ment de r\u00e9mun\u00e9ration et donc soumis aux cotisations sociales et pr\u00e9l\u00e8vements sociaux.<\/span><\/p>\n<p><span data-slate-object=\"text\" data-key=\"2316\">D\u2019ailleurs, <strong>un collaborateur peut \u00eatre r\u00e9mun\u00e9r\u00e9 en totalit\u00e9 par des avantages en nature<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"2318\">Parmi les plus r\u00e9pandus, on trouve :<\/span><\/p>\n<ul>\n<li><span data-slate-object=\"text\" data-key=\"2318\">le ticket restaurant,<\/span><\/li>\n<li><span data-slate-object=\"text\" data-key=\"2318\">l\u2019ordinateur portable,<\/span><\/li>\n<li><span data-slate-object=\"text\" data-key=\"2318\">le t\u00e9l\u00e9phone mobile professionnel,<\/span><\/li>\n<li><span data-slate-object=\"text\" data-key=\"2318\">la voiture de fonction,<\/span><\/li>\n<li>le logement de fonction\u2026<\/li>\n<\/ul>\n<p><span data-slate-object=\"text\" data-key=\"2246\" data-slate-fragment=\"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\">Tous ces \u00e9l\u00e9ments font l\u2019objet d\u2019une n\u00e9gociation entre l\u2019employeur et le collaborateur dans le cadre de l\u2019ex\u00e9cution du contrat de travail.<\/span><\/p>\n<p><span data-slate-object=\"text\" data-key=\"4790\">En d\u00e9but d\u2019\u00e9t\u00e9\u00a02021, la S\u00e9curit\u00e9 sociale rappelle ce qui diff\u00e9rencie une note de frais d\u2019entreprise d\u2019une <a href=\"https:\/\/www.manager.one\/fr\/journal\/notes-de-frais\/\">note de frais<\/a> professionnels.<\/span> <span data-slate-object=\"text\" data-key=\"4792\">Par extension, <strong>cette derni\u00e8re peut basculer en un avantage en nature<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"4707\">Pour cela, l\u2019administration sociale s\u2019attaque \u00e0 un type de frais bien pr\u00e9cis\u00a0: <strong>les repas d\u2019affaires<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"4709\">Elle a toujours <\/span><span data-slate-object=\"text\" data-key=\"4710\"><span class=\"id_fee71683-732c-4c2b-b338-4b081083f276-1\" data-slate-object=\"mark\" data-info=\"noeud\">\u00e9t\u00e9 tr\u00e8s vigilante<\/span><\/span><span data-slate-object=\"text\" data-key=\"4711\"> sur ce sujet.<\/span><\/p>\n<p><span data-slate-object=\"text\" data-key=\"4713\">Toutefois, en novembre 2005, elle avait fait preuve de tol\u00e9rance en abrogeant une circulaire.<\/span> <span data-slate-object=\"text\" data-key=\"4715\">Depuis, <strong>cette d\u00e9pense \u00e9tait consid\u00e9r\u00e9e comme des frais d\u2019entreprise et non plus des frais <\/strong><\/span><strong><span class=\"id_83d0aaa2-5981-4abe-ad6a-034658c5b0eb-45\" data-slate-object=\"mark\" data-info=\"noeud\">professionnels<\/span><\/strong><span data-slate-object=\"text\" data-key=\"4717\">.<\/span> <span data-slate-object=\"text\" data-key=\"4719\">L\u2019administration sociale revient donc \u00e0 sa position initiale\u00a0: l<strong>es repas d\u2019affaires <\/strong><\/span><strong><span class=\"id_4e7624be-5efa-44b5-acef-f6b5c88db721-33\" data-slate-object=\"mark\" data-info=\"noeud\">sont \u00e0 nouveau des frais<\/span> professionnels, voire un avantage en nature.<\/strong><\/p>\n<h2><strong>Les repas d\u2019affaires dans le viseur de la S\u00e9curit\u00e9 sociale<\/strong><\/h2>\n<p><span data-slate-object=\"text\" data-key=\"5624\">Pour conserver l\u2019exon\u00e9ration de charges sociales, ils doivent avoir un caract\u00e8re <strong>exceptionnel, irr\u00e9gulier et limit\u00e9<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"5560\">De m\u00eame, ils doivent intervenir en dehors du cadre normal de la mission du collaborateur.<\/span> <span data-slate-object=\"text\" data-key=\"5563\">Pour autant, leur organisation s\u2019inscrit n\u00e9cessairement dans l\u2019int\u00e9r\u00eat de l\u2019entreprise.<\/span> <span data-slate-object=\"text\" data-key=\"5616\">Il s\u2019ajoute un formalisme\u00a0<\/span><span data-slate-object=\"text\" data-key=\"5617\"><span class=\"id_338e1305-3cd7-43b6-8597-8295d895ec36-116\" data-slate-object=\"mark\" data-info=\"noeud\">:<\/span><\/span><span data-slate-object=\"text\" data-key=\"5618\"> outre<strong> les justificatifs l\u00e9gaux<\/strong> pour toute d\u00e9pense r\u00e9alis\u00e9e par un salari\u00e9, il faut \u00e9galement pr\u00e9ciser <strong>la qualit\u00e9 des personnes qui ont particip\u00e9 au repas<\/strong> et <strong>le montant r\u00e9ellement pay\u00e9 par le coll\u00e8gue<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"5569\" data-slate-fragment=\"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\">En cas de contr\u00f4le de l\u2019URSSAF, tous ces aspects seront v\u00e9rifi\u00e9s et \u00e9pluch\u00e9s.<\/span><\/p>\n<p><span data-slate-object=\"text\" data-key=\"6448\">D&rsquo;autant plus qu&rsquo;\u00e0 toutes ces r\u00e8gles s\u2019ajoute<strong> un plafond \u00e0 ne pas d\u00e9passer<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"6276\">Si un salari\u00e9 organise plus d\u2019un repas d\u2019affaires par semaine ou cinq par mois, la S\u00e9curit\u00e9 sociale consid\u00e8re qu\u2019il y a un abus manifeste.<\/span> <span data-slate-object=\"text\" data-key=\"6278\"><strong>Tous les autres repas<\/strong> <strong>pris sont<\/strong> <strong>alors consid\u00e9r\u00e9s comme un avantage en nature et doivent \u00eatre trait\u00e9s comptablement<\/strong> <strong>comme tels<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"6438\">Le d\u00e9tail de cette position a \u00e9t\u00e9 publi\u00e9 le <\/span><span data-slate-object=\"text\" data-key=\"6439\"><span class=\"id_c0cae2d7-9073-40b9-9b9b-9a9033763289-77\" data-slate-object=\"mark\" data-info=\"noeud\">25<\/span><\/span><span data-slate-object=\"text\" data-key=\"6440\">\u00a0juin dernier dans le <a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/frais-professionnels.html\">Bulletin officiel de la S\u00e9curit\u00e9 sociale<\/a> (BOSS) dans le <\/span><span data-slate-object=\"text\" data-key=\"6441\"><span class=\"id_c0cae2d7-9073-40b9-9b9b-9a9033763289-79\" data-slate-object=\"mark\" data-info=\"noeud\">paragraphe<\/span><\/span><span data-slate-object=\"text\" data-key=\"6442\">\u00a0360.<\/span> <span data-slate-object=\"text\" data-key=\"6286\">Comme le BOFiP pour la fiscalit\u00e9, le BOSS est opposable.<\/span> <span data-slate-object=\"text\" data-key=\"6389\">Cette opposabilit\u00e9 est entr\u00e9e en vigueur le <\/span><span data-slate-object=\"text\" data-key=\"6390\"><span class=\"id_b402e766-3ec0-44a0-8861-4983f5d7ea0a-27\" data-slate-object=\"mark\" data-info=\"noeud\">1er<\/span><\/span><span data-slate-object=\"text\" data-key=\"6391\" 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2021.<\/span><\/p>\n<p><span data-slate-object=\"text\" data-key=\"7041\">\u00c0 travers cette position sur les repas d\u2019affaires, la S\u00e9curit\u00e9 sociale rappelle aux entreprises que les notes de frais ne peuvent pas couvrir toutes les d\u00e9penses des collaborateurs.<\/span> <span data-slate-object=\"text\" data-key=\"7043\"><strong>Elles doivent r\u00e9pondre \u00e0 une imp\u00e9rieuse n\u00e9cessit\u00e9 \u00e0 l\u2019ex\u00e9cution de la mission confi\u00e9e<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"7045\">Il n\u2019y a pas de place \u00e0 la complaisance.<\/span> <span data-slate-object=\"text\" data-key=\"7047\">De m\u00eame, <strong>il ne peut pas y avoir de r\u00e8gles diff\u00e9rentes selon tel ou tel collaborateur<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"7049\">Si une d\u00e9pense est rembours\u00e9e pour l\u2019un des collaborateurs, elle s\u2019applique sans distinction \u00e0 tous les salari\u00e9s.<\/span> <span data-slate-object=\"text\" data-key=\"7051\">Ce qui <\/span><span data-slate-object=\"text\" data-key=\"7052\"><span class=\"id_77d7a827-5de4-4b8e-9931-7f2d49a02d1e-1\" data-slate-object=\"mark\" data-info=\"noeud\">n\u2019est pas le cas<\/span><\/span><span data-slate-object=\"text\" data-key=\"7053\"> d\u2019un avantage en nature.\u00a0<\/span><span data-slate-object=\"text\" data-key=\"7055\">Ce dernier peut se limiter \u00e0 un seul collaborateur.<\/span><\/p>\n<p><span data-slate-object=\"text\" data-key=\"7057\"><strong>C\u2019est cet aspect discr\u00e9tionnaire qui explique qu\u2019un avantage en nature entre dans les \u00e9l\u00e9ments de r\u00e9mun\u00e9ration et non les frais d\u2019entreprise<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"7059\" data-slate-fragment=\"JTdCJTIyb2JqZWN0JTIyJTNBJTIyZG9jdW1lbnQlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTJDJTIybm9kZXMlMjIlM0ElNUIlN0IlMjJvYmplY3QlMjIlM0ElMjJibG9jayUyMiUyQyUyMnR5cGUlMjIlM0ElMjJ6b25lJTIyJTJDJTIyZGF0YSUyMiUzQSU3QiU3RCUyQyUyMm5vZGVzJTIyJTNBJTVCJTdCJTIyb2JqZWN0JTIyJTNBJTIyYmxvY2slMjIlMkMlMjJ0eXBlJTIyJTNBJTIybGlnbmUlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTJDJTIybm9kZXMlMjIlM0ElNUIlN0IlMjJvYmplY3QlMjIlM0ElMjJibG9jayUyMiUyQyUyMnR5cGUlMjIlM0ElMjJkZWZhdWx0LWVsZW1lbnQlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTJDJTIybm9kZXMlMjIlM0ElNUIlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMiVDMyU4MCUyMHRyYXZlcnMlMjBjZXR0ZSUyMHBvc2l0aW9uJTIwc3VyJTIwbGVzJTIwcmVwYXMlMjBkJUUyJTgwJTk5YWZmYWlyZXMlMkMlMjBsYSUyMFMlQzMlQTljdXJpdCVDMyVBOSUyMHNvY2lhbGUlMjByYXBwZWxsZSUyMGF1eCUyMGVudHJlcHJpc2VzJTIwcXVlJTIwbGVzJTIwbm90ZXMlMjBkZSUyMGZyYWlzJTIwbmUlMjBwZXV2ZW50JTIwcGFzJTIwY291dnJpciUyMHRvdXRlcyUyMGxlcyUyMGQlQzMlQTlwZW5zZXMlMjBkZXMlMjBjb2xsYWJvcmF0ZXVycy4lMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU1RCU3RCUyQyU3QiUyMm9iamVjdCUyMiUzQSUyMnRleHQlMjIlMkMlMjJ0ZXh0JTIyJTNBJTIyJTIwJTIyJTJDJTIybWFya3MlMjIlM0ElNUIlN0IlMjJvYmplY3QlMjIlM0ElMjJtYXJrJTIyJTJDJTIydHlwZSUyMiUzQSUyMkNhclNlcGFyYXRldXIlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTdEJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjJFbGxlcyUyMGRvaXZlbnQlMjByJUMzJUE5cG9uZHJlJTIwJUMzJUEwJTIwdW5lJTIwaW1wJUMzJUE5cmlldXNlJTIwbiVDMyVBOWNlc3NpdCVDMyVBOSUyMCVDMyVBMCUyMGwlRTIlODAlOTlleCVDMyVBOWN1dGlvbiUyMGRlJTIwbGElMjBtaXNzaW9uJTIwY29uZmklQzMlQTllLiUyMiUyQyUyMm1hcmtzJTIyJTNBJTVCJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjIlMjAlMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU3QiUyMm9iamVjdCUyMiUzQSUyMm1hcmslMjIlMkMlMjJ0eXBlJTIyJTNBJTIyQ2FyU2VwYXJhdGV1ciUyMiUyQyUyMmRhdGElMjIlM0ElN0IlN0QlN0QlNUQlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMklsJTIwbiVFMiU4MCU5OXklMjBhJTIwcGFzJTIwZGUlMjBwbGFjZSUyMCVDMyVBMCUyMGxhJTIwY29tcGxhaXNhbmNlLiUyMiUyQyUyMm1hcmtzJTIyJTNBJTVCJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjIlMjAlMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU3QiUyMm9iamVjdCUyMiUzQSUyMm1hcmslMjIlMkMlMjJ0eXBlJTIyJTNBJTIyQ2FyU2VwYXJhdGV1ciUyMiUyQyUyMmRhdGElMjIlM0ElN0IlN0QlN0QlNUQlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMkRlJTIwbSVDMyVBQW1lJTJDJTIwaWwlMjBuZSUyMHBldXQlMjBwYXMlMjB5JTIwYXZvaXIlMjBkZSUyMHIlQzMlQThnbGVzJTIwZGlmZiVDMyVBOXJlbnRlcyUyMHNlbG9uJTIwdGVsJTIwb3UlMjB0ZWwlMjBjb2xsYWJvcmF0ZXVyLiUyMiUyQyUyMm1hcmtzJTIyJTNBJTVCJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjIlMjAlMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU3QiUyMm9iamVjdCUyMiUzQSUyMm1hcmslMjIlMkMlMjJ0eXBlJTIyJTNBJTIyQ2FyU2VwYXJhdGV1ciUyMiUyQyUyMmRhdGElMjIlM0ElN0IlN0QlN0QlNUQlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMlNpJTIwdW5lJTIwZCVDMyVBOXBlbnNlJTIwZXN0JTIwcmVtYm91cnMlQzMlQTllJTIwcG91ciUyMGwlRTIlODAlOTl1biUyMGRlcyUyMGNvbGxhYm9yYXRldXJzJTJDJTIwZWxsZSUyMHMlRTIlODAlOTlhcHBsaXF1ZSUyMHNhbnMlMjBkaXN0aW5jdGlvbiUyMCVDMyVBMCUyMHRvdXMlMjBsZXMlMjBzYWxhcmklQzMlQTlzLiUyMiUyQyUyMm1hcmtzJTIyJTNBJTVCJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjIlMjAlMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU3QiUyMm9iamVjdCUyMiUzQSUyMm1hcmslMjIlMkMlMjJ0eXBlJTIyJTNBJTIyQ2FyU2VwYXJhdGV1ciUyMiUyQyUyMmRhdGElMjIlM0ElN0IlN0QlN0QlNUQlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMkNlJTIwcXVpJTIwJTIyJTJDJTIybWFya3MlMjIlM0ElNUIlNUQlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMm4lRTIlODAlOTllc3QlMjBwYXMlMjBsZSUyMGNhcyUyMiUyQyUyMm1hcmtzJTIyJTNBJTVCJTdCJTIyb2JqZWN0JTIyJTNBJTIybWFyayUyMiUyQyUyMnR5cGUlMjIlM0ElMjJjbGFzc05hbWUlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTIyY2xhc3NOYW1lJTIyJTNBJTIyaWRfNzdkN2E4MjctNWRlNC00YjhlLTk5MzEtN2YyZDQ5YTAyZDFlLTElMjIlN0QlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJtYXJrJTIyJTJDJTIydHlwZSUyMiUzQSUyMlN1cmxpZ25lckdyaXMlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTdEJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjIlMjBkJUUyJTgwJTk5dW4lMjBhdmFudGFnZSUyMGVuJTIwbmF0dXJlLiUyMiUyQyUyMm1hcmtzJTIyJTNBJTVCJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjIlMjAlMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU3QiUyMm9iamVjdCUyMiUzQSUyMm1hcmslMjIlMkMlMjJ0eXBlJTIyJTNBJTIyQ2FyU2VwYXJhdGV1ciUyMiUyQyUyMmRhdGElMjIlM0ElN0IlN0QlN0QlNUQlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMkNlJTIwZGVybmllciUyMHBldXQlMjBzZSUyMGxpbWl0ZXIlMjAlQzMlQTAlMjB1biUyMHNldWwlMjBjb2xsYWJvcmF0ZXVyLiUyMiUyQyUyMm1hcmtzJTIyJTNBJTVCJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjIlMjAlMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU3QiUyMm9iamVjdCUyMiUzQSUyMm1hcmslMjIlMkMlMjJ0eXBlJTIyJTNBJTIyQ2FyU2VwYXJhdGV1ciUyMiUyQyUyMmRhdGElMjIlM0ElN0IlN0QlN0QlNUQlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMkMlRTIlODAlOTllc3QlMjBjZXQlMjBhc3BlY3QlMjBkaXNjciVDMyVBOXRpb25uYWlyZSUyMHF1aSUyMGV4cGxpcXVlJTIwcXUlRTIlODAlOTl1biUyMGF2YW50YWdlJTIwZW4lMjBuYXR1cmUlMjBlbnRyZSUyMGRhbnMlMjBsZXMlMjAlQzMlQTlsJUMzJUE5bWVudHMlMjBkZSUyMHIlQzMlQTltdW4lQzMlQTlyYXRpb24lMjBldCUyMG5vbiUyMGxlcyUyMGZyYWlzJT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qui expose l\u2019entreprise \u00e0 la requalification de ces derniers.<\/span><\/p>\n<p>Vous savez d\u00e9sormais comment une note de frais devient un avantage en nature !<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019abus de frais rembours\u00e9s par l\u2019entreprise peut aboutir \u00e0 une requalification en avantage en nature. D\u2019autant plus que ce remboursement \u00e9chappe aux cotisations sociales, \u00e0 la CSG et \u00e0 la CRDS. Ce qui n\u2019est pas le cas de l\u2019avantage en nature. Explications Depuis le 25 juin 2021, il s&rsquo;est produit un renforcement sur les conditions [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/posts\/3692"}],"collection":[{"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/comments?post=3692"}],"version-history":[{"count":7,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/posts\/3692\/revisions"}],"predecessor-version":[{"id":3803,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/posts\/3692\/revisions\/3803"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/media\/684"}],"wp:attachment":[{"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/media?parent=3692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/categories?post=3692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/tags?post=3692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}