{"id":31870,"date":"2022-12-15T16:15:04","date_gmt":"2022-12-15T14:15:04","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=31870"},"modified":"2022-12-15T16:15:05","modified_gmt":"2022-12-15T14:15:05","slug":"indemnites-kilometriques-trajet-domicile-lieu-travail-suppression-ancienne-tolerance","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/12\/15\/indemnites-kilometriques-trajet-domicile-lieu-travail-suppression-ancienne-tolerance\/","title":{"rendered":"Indemnit\u00e9s kilom\u00e9triques pour le trajet domicile-lieu de travail : suppression d&rsquo;une ancienne tol\u00e9rance"},"content":{"rendered":"\n<p>Lorsqu\u2019un salari\u00e9 est <strong>contraint d\u2019utiliser son v\u00e9hicule personnel<\/strong> pour effectuer le trajet entre son domicile et son lieu de travail, <strong>l\u2019employeur peut<\/strong>, au titre des frais professionnels, lui<strong> rembourser ses frais via des indemnit\u00e9s kilom\u00e9triques<\/strong>. Celles-ci sont r\u00e9put\u00e9es utilis\u00e9es conform\u00e9ment \u00e0 leur objet, et donc, exon\u00e9r\u00e9es de cotisations sociales sans avoir besoin de justifier des d\u00e9penses r\u00e9elles, dans les limites fix\u00e9es par les bar\u00e8mes kilom\u00e9triques annuellement publi\u00e9s par l&rsquo;administration fiscale (<a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/frais-professionnels.html\" target=\"_blank\" rel=\"noopener\">BOSS, Frais professionnels, \u00a7\u00a0820, 01\/11\/2022<\/a>).<\/p>\n<p>Le BOSS indique express\u00e9ment que seuls les salari\u00e9s contraints d\u2019utiliser leur v\u00e9hicule personnel \u00e0 des fins professionnelles peuvent b\u00e9n\u00e9ficier de l\u2019exemption de l\u2019assiette de cotisations et contributions sociales applicable aux indemnit\u00e9s kilom\u00e9triques.<\/p>\n<p>La DSS a profit\u00e9 de cette mise \u00e0 jour du BOSS pour confirmer la suppression d\u2019une ancienne tol\u00e9rance pr\u00e9vue par l\u2019ancienne circulaire, d\u00e9sormais abrog\u00e9e, du 7 janvier 2003 (<a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/frais-professionnels.html\" target=\"_blank\" rel=\"noopener\">BOSS, Frais professionnels, \u00a7\u00a0415, 01\/11\/2022<\/a>).<\/p>\n<p>Celle-ci indiquait que lorsque le salari\u00e9 utilise son v\u00e9hicule personnel pour convenance personnelle pour le trajet domicile-lieu de travail, les indemnit\u00e9s kilom\u00e9triques pouvaient \u00eatre exon\u00e9r\u00e9es \u00e0 concurrence du tarif du transport en commun le plus \u00e9conomique (<a href=\"https:\/\/solidarites-sante.gouv.fr\/fichiers\/bo\/2003\/03-04\/a0040220.htm\" target=\"_blank\" rel=\"noopener\">Circulaire DSS\/SDFSS\/5B 2003-7 du 7 janvier 2003, \u00a7\u00a0III, 3.4.1<\/a>).<\/p>\n<p>Cette pr\u00e9cision clarifie le sort de cette ancienne tol\u00e9rance, en confirmant qu\u2019elle n\u2019est plus applicable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu\u2019un salari\u00e9 est contraint d\u2019utiliser son v\u00e9hicule personnel pour effectuer le trajet entre son domicile et son lieu de travail, l\u2019employeur peut, au titre des frais professionnels, lui rembourser ses frais via des indemnit\u00e9s kilom\u00e9triques. Celles-ci sont r\u00e9put\u00e9es utilis\u00e9es conform\u00e9ment \u00e0 leur objet, et donc, exon\u00e9r\u00e9es de cotisations sociales sans avoir besoin de justifier des [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[],"class_list":["post-31870","post","type-post","status-publish","format-quote","hentry","category-actualites","category-paie-et-administration-du-personnel","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>Indemnit\u00e9s kilom\u00e9triques pour le trajet domicile-lieu de travail : suppression d&rsquo;une ancienne tol\u00e9rance - 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\/2022\/12\/15\/indemnites-kilometriques-trajet-domicile-lieu-travail-suppression-ancienne-tolerance\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indemnit\u00e9s kilom\u00e9triques pour le trajet domicile-lieu de travail : suppression d&rsquo;une ancienne tol\u00e9rance - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Lorsqu\u2019un salari\u00e9 est contraint d\u2019utiliser son v\u00e9hicule personnel pour effectuer le trajet entre son domicile et son lieu de travail, l\u2019employeur peut, au titre des frais professionnels, lui rembourser ses frais via des indemnit\u00e9s kilom\u00e9triques. 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