{"id":5945,"date":"2016-05-03T08:20:38","date_gmt":"2016-05-03T06:20:38","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5945"},"modified":"2016-05-02T17:21:01","modified_gmt":"2016-05-02T15:21:01","slug":"indemnites-petits-deplacements","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/05\/03\/indemnites-petits-deplacements\/","title":{"rendered":"Indemnit\u00e9s de petits d\u00e9placements : les limites d&rsquo;exon\u00e9ration 2016"},"content":{"rendered":"<p>Les entreprises de travail temporaire, de travaux publics, du b\u00e2timent, de la t\u00f4lerie, de la chaudronnerie et de la tuyauterie industrielle peuvent appliquer pour des raisons de simplification, un bar\u00e8me particulier fixant les <strong>limites d\u2019exon\u00e9ration pour les indemnit\u00e9s de petits d\u00e9placements<\/strong> (lettre DSS\/5B\/3135\/03 des 2 et 15 avril 2013).<\/p>\n<p>Les valeurs pour 2016 sont actualis\u00e9es concernant les seuls <strong>frais de repas<\/strong>. \u00c0 l\u2019inverse, les limites d\u2019exon\u00e9ration des indemnit\u00e9s de frais de transport d\u00e9termin\u00e9es en fonction du bar\u00e8me fiscal de l\u2019indemnit\u00e9 kilom\u00e9trique sont inchang\u00e9es au titre de 2016 puisque le bar\u00e8me fiscal servant de r\u00e9f\u00e9rence est lui-m\u00eame inchang\u00e9.<\/p>\n<p>Rappelons que ce bar\u00e8me vise les indemnit\u00e9s de transport et de repas vers\u00e9es aux salari\u00e9s amen\u00e9s \u00e0 se d\u00e9placer de fa\u00e7on habituelle sur des sites ext\u00e9rieurs \u00e0 l\u2019entreprise. Le bar\u00e8me kilom\u00e9trique fixe des valeurs tenant compte des distances parcourues aller et retour multipli\u00e9es par 50\u00a0% de la valeur du bar\u00e8me kilom\u00e9trique fiscal pour un v\u00e9hicule de 4\u00a0CV fiscaux effectuant moins de 5\u2009000\u00a0km dans l\u2019ann\u00e9e.<\/p>\n<h2>Indemnit\u00e9s de petits d\u00e9placements (BTP, travail temporaire, chaudronnerie, tuyauterie industrielle)\u00a0: bar\u00e8me\u00a02016<\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-5946\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/indemnite-petits-deplacements-bareme.jpg\" alt=\"Indemnit\u00e9s de petits d\u00e9placements : bar\u00e8me\" width=\"569\" height=\"379\" srcset=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/indemnite-petits-deplacements-bareme.jpg 569w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/indemnite-petits-deplacements-bareme-300x200.jpg 300w\" sizes=\"(max-width: 569px) 100vw, 569px\" \/><\/p>\n<p class=\"04-Textecourant-GP\">Ces indemnit\u00e9s ne sont exon\u00e9r\u00e9es de cotisations au titre des frais professionnels que dans la mesure o\u00f9 l\u2019employeur ne pratique pas l\u2019\u00e9ventuelle <strong>d\u00e9duction forfaitaire sp\u00e9cifique pour frais professionnels<\/strong> propre \u00e0 certains secteurs d\u2019activit\u00e9. Dans le cas contraire, il convient alors de r\u00e9int\u00e9grer les indemnit\u00e9s de petits d\u00e9placements dans l\u2019assiette des cotisations.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises de travail temporaire, de travaux publics, du b\u00e2timent, de la t\u00f4lerie, de la chaudronnerie et de la tuyauterie industrielle peuvent appliquer pour des raisons de simplification, un bar\u00e8me particulier fixant les limites d\u2019exon\u00e9ration pour les indemnit\u00e9s de petits d\u00e9placements (lettre DSS\/5B\/3135\/03 des 2 et 15 avril 2013). Les valeurs pour 2016 sont actualis\u00e9es [&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":[8],"tags":[634],"class_list":["post-5945","post","type-post","status-publish","format-quote","hentry","category-paie-et-administration-du-personnel","tag-indemnites","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 de petits d\u00e9placements : les limites d&#039;exon\u00e9ration 2016 - 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\/2016\/05\/03\/indemnites-petits-deplacements\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indemnit\u00e9s de petits d\u00e9placements : les limites d&#039;exon\u00e9ration 2016 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les entreprises de travail temporaire, de travaux publics, du b\u00e2timent, de la t\u00f4lerie, de la chaudronnerie et de la tuyauterie industrielle peuvent appliquer pour des raisons de simplification, un bar\u00e8me particulier fixant les limites d\u2019exon\u00e9ration pour les indemnit\u00e9s de petits d\u00e9placements (lettre DSS\/5B\/3135\/03 des 2 et 15 avril 2013). 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