{"id":22676,"date":"2021-08-09T15:46:17","date_gmt":"2021-08-09T13:46:17","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=22676"},"modified":"2021-08-09T15:46:26","modified_gmt":"2021-08-09T13:46:26","slug":"frais-de-repas-la-doctrine-adoucie","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/08\/09\/frais-de-repas-la-doctrine-adoucie\/","title":{"rendered":"Frais de repas : la doctrine adoucie"},"content":{"rendered":"\n<p>La <strong>S\u00e9curit\u00e9 sociale<\/strong> vient d\u2019adoucir sa r\u00e9cente doctrine relative aux <strong>frais de repas d\u2019affaires<\/strong>. La qualification d&rsquo;avantage en nature d\u00e9pend du caract\u00e8re d\u2019abus manifeste et non seulement du d\u00e9passement de certains seuils (<a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/frais-professionnels.html\"><strong>BOSS<\/strong>, 1<sup>er<\/sup> ao\u00fbt 2021<\/a>).<\/p>\n<h2><strong>Repas d\u2019affaires\u00a0: la doctrine du 25 juin<\/strong><\/h2>\n<p>Le 25 juin 2021, la s\u00e9curit\u00e9 sociale a mis \u00e0 jour sa documentation relative aux repas d\u2019affaires. Depuis ces dates, ces d\u00e9penses sont qualifi\u00e9es de <strong>frais professionnels<\/strong> et non plus de frais d\u2019entreprises. En cons\u00e9quence, pour \u00eatre exon\u00e9r\u00e9s de cotisations sociales, ces repas doivent r\u00e9unir plusieurs crit\u00e8res et notamment pr\u00e9senter un caract\u00e8re exceptionnel et ne pas constituer <strong>un abus manifeste<\/strong>.<\/p>\n<p>Selon la mise \u00e0 jour du BOSS (bulletin officiel de la s\u00e9curit\u00e9 sociale) du 25 juin dernier, l\u2019abus manifeste est retenu lorsque le salari\u00e9 prend <strong>plus d\u2019un repas d\u2019affaires par semaine ou 5 repas d\u2019affaires par\u00a0 mois<\/strong>. \u00a0<\/p>\n<p>Pour rappel, le BOSS constitue une <strong>doctrine opposable<\/strong> depuis le 1<sup>er<\/sup> avril 2021.<\/p>\n<h2><strong>Repas d\u2019affaires\u00a0: la nouvelle doctrine du 1<sup>er<\/sup> ao\u00fbt<\/strong><\/h2>\n<p>La nouvelle doctrine applicable depuis le 1<sup>er<\/sup> ao\u00fbt vient adoucir la pr\u00e9c\u00e9dente. Le respect du seuil d\u2019un repas d\u2019affaire par semaine ou de 5 par mois permet toujours d\u2019\u00e9carter la qualification d\u2019<strong>abus manifeste <\/strong>qui entra\u00eene la non-application des cotisations sociales, de la CSG et de la CRDS.<\/p>\n<p>Lorsque ces seuils \u00e9taient d\u00e9pass\u00e9s, dans la pr\u00e9c\u00e9dente doctrine, les cotisations sociales s\u2019appliquaient automatiquement. Ce n\u2019est plus le cas depuis le 1<sup>er<\/sup> ao\u00fbt (<a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/frais-professionnels.html\">BOSS, frais professionnels,\u00a0\u00a7360, 25 juin 2021<\/a>). D\u00e9sormais, lorsque les seuils \u00e9voqu\u00e9s pr\u00e9c\u00e9demment sont d\u00e9pass\u00e9s, la qualification d\u2019abus manifeste ne doit \u00eatre retenue qu\u2019au regard des <strong>missions du salari\u00e9<\/strong>. La part que repr\u00e9sentent les missions de prospection et de repr\u00e9sentation dans les attributions des salari\u00e9s et notamment des commerciaux doit ainsi \u00eatre prise en compte. En cas de contr\u00f4le de l\u2019URSSAF, l\u2019employeur devra \u00eatre en mesure de pr\u00e9senter des pi\u00e8ces permettant de prouver l\u2019absence d\u2019abus manifeste.<\/p>\n<p>L\u2019application des cotisations sociales est ainsi conditionn\u00e9e au d\u00e9passement des seuils et \u00e0 la prise de repas non justifi\u00e9s par les n\u00e9cessit\u00e9s professionnelles.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La S\u00e9curit\u00e9 sociale vient d\u2019adoucir sa r\u00e9cente doctrine relative aux frais de repas d\u2019affaires. La qualification d&rsquo;avantage en nature d\u00e9pend du caract\u00e8re d\u2019abus manifeste et non seulement du d\u00e9passement de certains seuils (BOSS, 1er ao\u00fbt 2021). Repas d\u2019affaires\u00a0: la doctrine du 25 juin Le 25 juin 2021, la s\u00e9curit\u00e9 sociale a mis \u00e0 jour sa [&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],"tags":[1622,2035,1162],"class_list":["post-22676","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-avantage-en-nature","tag-boss","tag-frais-de-repas","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>Frais de repas : la doctrine adoucie - 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\/08\/09\/frais-de-repas-la-doctrine-adoucie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Frais de repas : la doctrine adoucie - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La S\u00e9curit\u00e9 sociale vient d\u2019adoucir sa r\u00e9cente doctrine relative aux frais de repas d\u2019affaires. 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