{"id":35195,"date":"2023-06-05T13:38:56","date_gmt":"2023-06-05T11:38:56","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=35195"},"modified":"2023-06-05T13:40:55","modified_gmt":"2023-06-05T11:40:55","slug":"titres-restaurants-vehicules-electriques-heures-supplementaires","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/06\/05\/titres-restaurants-vehicules-electriques-heures-supplementaires\/","title":{"rendered":"Titres-restaurants v\u00e9hicules \u00e9lectriques, heures suppl\u00e9mentaires"},"content":{"rendered":"\n<h2 style=\"color:#D10016\"><strong>Cons\u00e9quences d\u2019une prise en charge par l\u2019employeur inf\u00e9rieure \u00e0 50 % des titres-restaurants<\/strong><\/h2>\n\n\n\n<p>La part contributive de l\u2019employeur \u00e0 l\u2019acquisition de titres-restaurants est <strong>exon\u00e9r\u00e9e <\/strong>de cotisations sociales, dans la limite de <strong>6,50&nbsp;\u20ac <\/strong>par titre en 2023, d\u00e8s lors qu\u2019elle est <strong>comprise <\/strong>entre <strong>50&nbsp;% et 60&nbsp;% <\/strong>de la valeur du titre.<\/p>\n\n\n\n<p>Dans sa derni\u00e8re mise \u00e0 jour, le BOSS apporte une pr\u00e9cision concernant les cons\u00e9quences d\u2019une prise en charge <strong>inf\u00e9rieure au seuil de 50&nbsp;% <\/strong>de la valeur du titre.<\/p>\n\n\n\n<p>Dans ce cas, la totalit\u00e9 de la participation patronale est <strong>r\u00e9int\u00e9gr\u00e9e <\/strong>dans l\u2019assiette des contributions et cotisations. \u00c0 l\u2019inverse, en cas de <strong>d\u00e9passement <\/strong>de la valeur limite et\/ou du pourcentage de participation, seule la <strong>fraction <\/strong>des cotisations et contributions <strong>ind\u00fbment exon\u00e9r\u00e9e <\/strong>est r\u00e9int\u00e9gr\u00e9e dans l\u2019assiette des cotisations, sauf mauvaise foi ou agissements r\u00e9p\u00e9t\u00e9s du cotisant.<\/p>\n\n\n\n<p><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/avantages-en-nature.html\" target=\"_blank\" rel=\"noreferrer noopener\"><em>BOSS, Avantages en nature,<\/em> <em>\u00a7 130<\/em><\/a><\/p>\n\n\n\n<h2 style=\"color:#D10016\"><strong>Prolongation du r\u00e9gime de faveur li\u00e9 \u00e0 la mise \u00e0 disposition de v\u00e9hicules \u00e9lectriques\u2026<\/strong><\/h2>\n\n\n\n<p>Le Boss pr\u00e9cise les dispositions issues de l\u2019arr\u00eat\u00e9 modificatif du 26 d\u00e9cembre 2022 <strong>prolongeant de deux ans <\/strong>le r\u00e9gime social de faveur applicable aux avantages en na- ture li\u00e9s \u00e0 la mise \u00e0 disposition par l\u2019employeur d\u2019un <strong>v\u00e9hicule \u00e9lectrique <\/strong>et\/ou d\u2019une <strong>borne de recharge <\/strong>\u00e9lectrique.<\/p>\n\n\n\n<p>Ainsi, concernant la mise \u00e0 disposition d\u2019un v\u00e9hicule fonctionnant exclusivement \u00e0 l\u2019\u00e9nergie \u00e9lectrique et <strong>jusqu\u2019au 31 d\u00e9cembre 2024&nbsp;<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les <strong>frais d\u2019\u00e9lectricit\u00e9 <\/strong>engag\u00e9s par l\u2019employeur pour la recharge du v\u00e9hicule sont <strong>exclus <\/strong>des d\u00e9penses prises en compte pour \u00e9valuer l\u2019avantage en nature&nbsp;;<\/li>\n\n\n\n<li>l\u2019avantage issu de la mise \u00e0 disposition du v\u00e9hicule reste \u00e9valu\u00e9 apr\u00e8s application d\u2019un <strong>abattement de 50&nbsp;%<\/strong>, dont le montant est <strong>plafonn\u00e9 \u00e0 1 800&nbsp;\u20ac par an<\/strong>. En cas de mise \u00e0 disposition permanente d\u2019un <strong>v\u00e9hicule \u00e9lectrique lou\u00e9<\/strong>, avec ou sans option d\u2019achat, l\u2019\u00e9valuation forfaitaire est r\u00e9alis\u00e9e sur la base de <strong>30&nbsp;% <\/strong>du <strong>co\u00fbt global annuel<\/strong>, lequel comprend uniquement la location, l\u2019entretien et l\u2019assurance du v\u00e9hicule, puisque les frais d\u2019\u00e9lectricit\u00e9 ne sont <strong>pas pris en compte <\/strong>dans l\u2019\u00e9valuation de l\u2019avantage en nature.<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/avantages-en-nature.html\" target=\"_blank\" rel=\"noreferrer noopener\"><em>BOSS, Avantages en nature,<\/em> <em>\u00a7 800 et 810<\/em><\/a><\/p>\n\n\n\n<article class=\"obj_encart-formation\">\n<div class=\"ctn_encart\">\n<h3>Votre formation sur ce th\u00e8me<\/h3>\n<h2>&nbsp;FRAIS PROFESSIONNELS ET AVANTAGES EN NATURE&nbsp;<\/h2>\n<h4>1 jour &#8211; En pr\u00e9sentiel ou \u00e0 distance<\/h4>\n<ul>\n<li><strong>Distinguer pr\u00e9cis\u00e9ment <\/strong>frais professionnels et avantages en nature.<\/li>\n<li><strong>Respecter la l\u00e9gislation applicable aux avantages<\/strong> en nature et frais professionnels.<\/li>\n<li><strong>Adapter ses pratiques en conformit\u00e9 avec le BOSS<\/strong> et identifier les tol\u00e9rances de l&rsquo;URSSAF.<\/li>\n<\/ul>\n<div class=\"ctn_btn\">\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/FRAI\" rel=\"noopener\"><span>En savoir plus<\/span><\/a>\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/client\/programme-pdf\/FRAI.pdf\" rel=\"noopener\"><span>T\u00e9l\u00e9charger le programme PDF<\/span><\/a>\n<\/div>\n<\/article>\n\n\n\n<h3 class=\"wp-block-heading\">Mise \u00e0 disposition de bornes de recharge<\/h3>\n\n\n\n<p><strong>Conform\u00e9ment \u00e0 l\u2019arr\u00eat\u00e9 <\/strong>du 26 d\u00e9cembre 2022, entre le 1er janvier 2023 et le 31 d\u00e9cembre 2024, une distinction est op\u00e9r\u00e9e selon que la <strong>borne est install\u00e9e ou non sur le lieu de travail<\/strong> (<a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/avantages-en-nature.html\" target=\"_blank\" rel=\"noreferrer noopener\">BOSS, Avantages en nature, \u00a7 811<\/a>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cons\u00e9quences d\u2019une prise en charge par l\u2019employeur inf\u00e9rieure \u00e0 50 % des titres-restaurants La part contributive de l\u2019employeur \u00e0 l\u2019acquisition de titres-restaurants est exon\u00e9r\u00e9e de cotisations sociales, dans la limite de 6,50&nbsp;\u20ac par titre en 2023, d\u00e8s lors qu\u2019elle est comprise entre 50&nbsp;% et 60&nbsp;% de la valeur du titre. Dans sa derni\u00e8re mise \u00e0 [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":35219,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,5,8],"tags":[],"class_list":["post-35195","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-droit-du-travail","category-paie-et-administration-du-personnel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Titres-restaurants v\u00e9hicules \u00e9lectriques, heures suppl\u00e9mentaires - 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\/2023\/06\/05\/titres-restaurants-vehicules-electriques-heures-supplementaires\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Titres-restaurants v\u00e9hicules \u00e9lectriques, heures suppl\u00e9mentaires - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Cons\u00e9quences d\u2019une prise en charge par l\u2019employeur inf\u00e9rieure \u00e0 50 % des titres-restaurants La part contributive de l\u2019employeur \u00e0 l\u2019acquisition de titres-restaurants est exon\u00e9r\u00e9e de cotisations sociales, dans la limite de 6,50&nbsp;\u20ac par titre en 2023, d\u00e8s lors qu\u2019elle est comprise entre 50&nbsp;% et 60&nbsp;% de la valeur du titre. 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