{"id":3462,"date":"2014-07-15T16:02:43","date_gmt":"2014-07-15T14:02:43","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=3462"},"modified":"2014-07-15T16:02:43","modified_gmt":"2014-07-15T14:02:43","slug":"precisions-sur-les-modalites-dattribution-des-cheques-cadeaux","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2014\/07\/15\/precisions-sur-les-modalites-dattribution-des-cheques-cadeaux\/","title":{"rendered":"Pr\u00e9cisions sur les modalit\u00e9s d\u2019attribution des ch\u00e8ques cadeaux"},"content":{"rendered":"<p><strong>Les bons d\u2019achat et les cadeaux en nature<\/strong> attribu\u00e9s aux salari\u00e9s par l\u2019employeur ou par le CE sont en principe des <strong>\u00e9l\u00e9ments accessoires de la r\u00e9mun\u00e9ration,<\/strong> soumis en tant que tels \u00e0 cotisations et contributions sociales.<\/p>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_3463\" aria-describedby=\"caption-attachment-3463\" style=\"width: 525px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-3463\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/07\/cheque-cadeau-1.jpg\" alt=\"Ch\u00e8ques cadeaux\" width=\"525\" height=\"366\" srcset=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/07\/cheque-cadeau-1.jpg 525w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/07\/cheque-cadeau-1-300x209.jpg 300w\" sizes=\"(max-width: 525px) 100vw, 525px\" \/><figcaption id=\"caption-attachment-3463\" class=\"wp-caption-text\">Ch\u00e8ques cadeaux<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<p>Par tol\u00e9rance, <strong>ils ne sont pas assujettis si l\u2019une des conditions est remplie\u00a0: <\/strong><\/p>\n<ul>\n<li>soit si leur montant global sur l\u2019ann\u00e9e civile n\u2019exc\u00e8de pas <strong>5% du plafond mensuel de la s\u00e9curit\u00e9 sociale,<\/strong> \u00e0 savoir 156\u00a0\u20ac pour 2014.<\/li>\n<li>soit si ce plafond est d\u00e9pass\u00e9, il convient de v\u00e9rifier que le bon d\u2019achat ou le cadeau en nature r\u00e9pond \u00e0 trois conditions\u00a0:<\/li>\n<\/ul>\n<ul>\n<ul>\n<li><strong>\u00eatre attribu\u00e9 en lien avec un \u00e9v\u00e9nement<\/strong> (mariage, naissance, No\u00ebl, rentr\u00e9e scolaire, etc.),<\/li>\n<li><strong>avoir une utilisation d\u00e9termin\u00e9e et \u00eatre d\u2019un montant conforme aux usages,<\/strong> soit 5% du plafond mensuel de la s\u00e9curit\u00e9 sociale appliqu\u00e9 par \u00e9v\u00e9nement (avec des adaptations pour No\u00ebl et la rentr\u00e9e scolaire).<\/li>\n<\/ul>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>N\u00e9anmoins, outre ces crit\u00e8res, l\u2019Urssaf v\u00e9rifie si les bons d\u2019achat ont \u00e9t\u00e9 attribu\u00e9s de fa\u00e7on non discriminatoire. Or, <strong>s\u2019ils sont distribu\u00e9s en tenant compte de l\u2019anciennet\u00e9<\/strong> des salari\u00e9s ou de leurs absences, l\u2019Urssaf estime qu\u2019il s\u2019agit de crit\u00e8res discriminatoires et proc\u00e8de \u00e0 un redressement.<\/p>\n<p>Dans ce contexte, certains d\u00e9put\u00e9s ont demand\u00e9 au gouvernement de <strong>pr\u00e9ciser les r\u00e8gles d\u2019application<\/strong> et une circulaire est donc en pr\u00e9paration selon les engagements du ministre du travail<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les bons d\u2019achat et les cadeaux en nature attribu\u00e9s aux salari\u00e9s par l\u2019employeur ou par le CE sont en principe des \u00e9l\u00e9ments accessoires de la r\u00e9mun\u00e9ration, soumis en tant que tels \u00e0 cotisations et contributions sociales. &nbsp; &nbsp; Par tol\u00e9rance, ils ne sont pas assujettis si l\u2019une des conditions est remplie\u00a0: soit si leur montant [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":3463,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[8],"tags":[506,507,508,256,252],"class_list":["post-3462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-paie-et-administration-du-personnel","tag-avantage","tag-bons-dachat","tag-cadeau","tag-ce","tag-remuneration"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pr\u00e9cisions sur les modalit\u00e9s d\u2019attribution des ch\u00e8ques cadeaux - 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\/2014\/07\/15\/precisions-sur-les-modalites-dattribution-des-cheques-cadeaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9cisions sur les modalit\u00e9s d\u2019attribution des ch\u00e8ques cadeaux - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les bons d\u2019achat et les cadeaux en nature attribu\u00e9s aux salari\u00e9s par l\u2019employeur ou par le CE sont en principe des \u00e9l\u00e9ments accessoires de la r\u00e9mun\u00e9ration, soumis en tant que tels \u00e0 cotisations et contributions sociales. &nbsp; 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