{"id":19537,"date":"2021-03-03T13:41:28","date_gmt":"2021-03-03T11:41:28","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=19537"},"modified":"2021-03-03T13:41:30","modified_gmt":"2021-03-03T11:41:30","slug":"teletravail-les-allocations-exonerees-dimpot-sur-le-revenu","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/03\/03\/teletravail-les-allocations-exonerees-dimpot-sur-le-revenu\/","title":{"rendered":"T\u00e9l\u00e9travail : les allocations exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu"},"content":{"rendered":"\n<p>Le minist\u00e8re de l\u2019\u00c9conomie, des Finances et de la Relance a pr\u00e9cis\u00e9 par <a href=\"https:\/\/minefi.hosting.augure.com\/Augure_Minefi\/r\/ContenuEnLigne\/Download?id=0170A24F-650F-4C50-9285-06A4E9FBA6FB&amp;filename=726%20-%20CP%20-%20Bruno%20Le%20Maire%20et%20Olivier%20Dussopt%20annoncent%20des%20mesures%20sp%C3%A9cifiques%20pour%20le%20traitement%20fiscal%20des%20frais%20professionnels%20engag%C3%A9s%20en%202020.pdf\">communiqu\u00e9 de presse<\/a> le traitement au regard de <strong>l\u2019imp\u00f4t sur le revenu<\/strong> des indemnit\u00e9s et allocations vers\u00e9es par les employeurs \u00e0 leurs salari\u00e9s pour couvrir les frais de <strong>t\u00e9l\u00e9travail<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Exon\u00e9ration d\u2019IR dans la limite de 2,50 \u20ac par jour<\/strong><\/h2>\n\n\n\n<p>La crise sanitaire provoqu\u00e9e par l\u2019\u00e9pid\u00e9mie de Covid-19 a\nfait exploser les pratiques de t\u00e9l\u00e9travail. A cette occasion, les salari\u00e9s ont\nsubi des frais professionnels pour mettre en place cette modalit\u00e9 de travail (connexion\ninternet, \u00e9lectricit\u00e9, usure du mat\u00e9riel informatique, etc.).<\/p>\n\n\n\n<p>Dans un communiqu\u00e9 de presse publi\u00e9 le 2 mars, Bruno Le\nMaire et Oliver Dussopt ont pr\u00e9cis\u00e9 les modalit\u00e9s d\u2019imposition \u00e0 l\u2019imp\u00f4t sur le\nrevenu des allocations vers\u00e9es par l\u2019employeur au titre des <strong>frais de\nt\u00e9l\u00e9travail<\/strong>. <\/p>\n\n\n\n<p>Ces indemnit\u00e9s, allocations, remboursements forfaitaires et\nremboursements de frais r\u00e9els seront <strong>exon\u00e9r\u00e9s d\u2019imp\u00f4t sur les revenus de\n2020<\/strong> dans la limite de <strong>2,50 \u20ac par jour de t\u00e9l\u00e9travail <\/strong>\u00e0 domicile. Le\ncommuniqu\u00e9 pr\u00e9cise que les allocations vers\u00e9es dans la limite de 550 \u20ac par an\n(soit 220 jours de t\u00e9l\u00e9travail dans l\u2019ann\u00e9e correspondant au forfait jour pour\nles cadres pr\u00e9vu par le code du travail) seront pr\u00e9sum\u00e9es exon\u00e9rer d\u2019IR.<\/p>\n\n\n\n<p>Les salari\u00e9s n\u2019ont <strong>aucune d\u00e9marche<\/strong> \u00e0 r\u00e9aliser \u00e0 ce\ntitre. Le salaire net imposable pr\u00e9sent sur le bulletin de paye devra exclure\nces allocations. Il en sera de m\u00eame pour les informations transmises par l\u2019employeur\n\u00e0 l\u2019administration fiscale. Les sommes pr\u00e9remplies pour la d\u00e9claration des\nrevenus dans la cat\u00e9gorie des traitements et salaires seront ainsi en principe\nexclus de cette allocation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>L\u2019option pour les frais r\u00e9els<\/strong><\/h2>\n\n\n\n<p>Dans la cat\u00e9gorie des traitements et salaires \u00e0 l\u2019imp\u00f4t sur\nle revenu, les salari\u00e9s peuvent choisir entre la d\u00e9duction forfaitaire de 10%\net <strong>la d\u00e9duction des frais r\u00e9els<\/strong>. Le minist\u00e8re pr\u00e9cise dans le communiqu\u00e9,\nque le <strong>forfait de 2,50 \u20ac<\/strong> pourra \u00e9galement \u00eatre utilis\u00e9 par les salari\u00e9s\noptant pour la d\u00e9duction des frais r\u00e9els pour \u00e9valuer leurs frais professionnels\nde t\u00e9l\u00e9travail.<\/p>\n\n\n\n<p>Ils conservent \u00e9galement la possibilit\u00e9 de d\u00e9duire ces frais\npour leur valeur r\u00e9elle s\u2019ils conservent les justificatifs et si cette option leur\nest plus favorable. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le minist\u00e8re de l\u2019\u00c9conomie, des Finances et de la Relance a pr\u00e9cis\u00e9 par communiqu\u00e9 de presse le traitement au regard de l\u2019imp\u00f4t sur le revenu des indemnit\u00e9s et allocations vers\u00e9es par les employeurs \u00e0 leurs salari\u00e9s pour couvrir les frais de t\u00e9l\u00e9travail. Exon\u00e9ration d\u2019IR dans la limite de 2,50 \u20ac par jour La crise sanitaire [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3,8],"tags":[1989,935],"class_list":["post-19537","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","category-paie-et-administration-du-personnel","tag-net-imposable","tag-teletravail","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u00e9l\u00e9travail : les allocations exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2021\/03\/03\/teletravail-les-allocations-exonerees-dimpot-sur-le-revenu\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00e9l\u00e9travail : les allocations exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le minist\u00e8re de l\u2019\u00c9conomie, des Finances et de la Relance a pr\u00e9cis\u00e9 par communiqu\u00e9 de presse le traitement au regard de l\u2019imp\u00f4t sur le revenu des indemnit\u00e9s et allocations vers\u00e9es par les employeurs \u00e0 leurs salari\u00e9s pour couvrir les frais de t\u00e9l\u00e9travail. 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