{"id":7021,"date":"2016-09-16T09:05:16","date_gmt":"2016-09-16T07:05:16","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7021"},"modified":"2017-06-09T09:25:06","modified_gmt":"2017-06-09T07:25:06","slug":"incitation-utilisation-velo","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/09\/16\/incitation-utilisation-velo\/","title":{"rendered":"Les employeurs incit\u00e9s \u00e0 d\u00e9velopper l&rsquo;utilisation du v\u00e9lo par leurs salari\u00e9s \u00e0 travers une r\u00e9duction d&rsquo;IS"},"content":{"rendered":"<p style=\"text-align: justify;\">Dans le cadre des d\u00e9placements quotidiens de leurs salari\u00e9s pour se rendre au travail, les entreprises soumises \u00e0 l&rsquo;IS\u00a0 qui mettent, de fa\u00e7on facultative, <strong>des v\u00e9los \u00e0 disposition des int\u00e9ress\u00e9s<\/strong>, peuvent acc\u00e9der \u00e0 une <strong>r\u00e9duction du montant de leurs IS<\/strong> \u00e0 hauteur des frais d\u00e9bours\u00e9s pour cette mise \u00e0 disposition gratuite, plafonn\u00e9 \u00e0 25% des frais engag\u00e9s pour l&rsquo;achat et l&rsquo;entretien de la flotte de v\u00e9los, m\u00eame s&rsquo;ils sont \u00e9lectriques.<\/p>\n<p style=\"text-align: justify;\">Il faut noter que les entrepreneurs individuels qui sont soumis \u00e0 l&rsquo;imp\u00f4t sur le revenu (IR), tels que les commer\u00e7ants, artisans, professionnels exer\u00e7ant en lib\u00e9ral, ainsi que les auto-entrepreneurs ne sont pas concern\u00e9s par cette r\u00e9duction d&rsquo;imp\u00f4t.<\/p>\n<p style=\"text-align: justify;\">Par ailleurs, pour les salari\u00e9s du secteur priv\u00e9, une <strong>indemnit\u00e9 kilom\u00e9trique v\u00e9lo<\/strong> (IKV) est mise en place afin d&rsquo;encourager l&rsquo;utilisation de ce moyen de transport, seul, ou combin\u00e9 avec un autre moyen de transport collectif, pour les trajets entre le domicile et le lieu de travail.<\/p>\n<p style=\"text-align: justify;\">Fix\u00e9e \u00e0 0,25\u20ac par kilom\u00e8tre effectu\u00e9, la prise en charge des frais engag\u00e9s pour le d\u00e9placement \u00e0 v\u00e9lo est \u00e9gal au produit du montant de l&rsquo;IKV par la distance aller-retour la plus courte pouvant \u00eatre parcourue \u00e0 v\u00e9lo entre la r\u00e9sidence habituelle du salari\u00e9 et son lieu de travail, et par le nombre de jours de travail annuel.<\/p>\n<p style=\"text-align: justify;\">Pouvant \u00eatre prise en charge de fa\u00e7on facultative par l&#8217;employeur, les <strong>modalit\u00e9s d&rsquo;application de l&rsquo;IKV<\/strong> doivent faire l&rsquo;objet, soit d&rsquo;un accord avec les repr\u00e9sentants d&rsquo;organisations syndicales repr\u00e9sentatives, soit issues d&rsquo;une d\u00e9cision unilat\u00e9rale de l&#8217;employeur apr\u00e8s consultation du comit\u00e9 d&rsquo;entreprise, ou \u00e0 d\u00e9faut, des d\u00e9l\u00e9gu\u00e9s du personnel.<\/p>\n<p style=\"text-align: justify;\">Source:<\/p>\n<p><a href=\"https:\/\/www.service-public.fr\/professionnels-entreprises\/vosdroits\/F33808\" target=\"_blank\" rel=\"nofollow\">www.service-public.fr<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre des d\u00e9placements quotidiens de leurs salari\u00e9s pour se rendre au travail, les entreprises soumises \u00e0 l&rsquo;IS\u00a0 qui mettent, de fa\u00e7on facultative, des v\u00e9los \u00e0 disposition des int\u00e9ress\u00e9s, peuvent acc\u00e9der \u00e0 une r\u00e9duction du montant de leurs IS \u00e0 hauteur des frais d\u00e9bours\u00e9s pour cette mise \u00e0 disposition gratuite, plafonn\u00e9 \u00e0 25% 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],"tags":[1030,163,874],"class_list":["post-7021","post","type-post","status-publish","format-quote","hentry","category-actualites","tag-ikv","tag-imposition","tag-impot-sur-les-societes","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - 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