{"id":8242,"date":"2017-06-26T12:04:54","date_gmt":"2017-06-26T10:04:54","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=8242"},"modified":"2017-07-10T17:12:45","modified_gmt":"2017-07-10T15:12:45","slug":"attention-aux-versements-a-tort-des-frais-de-repas-aux-salaries","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/06\/26\/attention-aux-versements-a-tort-des-frais-de-repas-aux-salaries\/","title":{"rendered":"Attention aux versements \u00e0 tort des frais de repas aux salari\u00e9s"},"content":{"rendered":"<p>Dans le cadre d\u2019un d\u00e9placement professionnel hors des locaux d\u2019une entreprise, celle-ci est dans l\u2019obligation de prendre en charge le repas de ses salari\u00e9s. Cette allocation forfaitaire de repas est g\u00e9n\u00e9ralement exon\u00e9r\u00e9e de cotisations sociales, mais peut faire l\u2019objet de quelques restrictions.<\/p>\n<p>R\u00e9cemment, \u00e0 la suite d\u2019un contr\u00f4le Urssaf, une soci\u00e9t\u00e9 a d\u00fb r\u00e9int\u00e9grer dans l\u2019assiette de ses cotisations sociales des allocations forfaitaires de repas qu\u2019elle avait vers\u00e9es \u00e0 certains de ses salari\u00e9s d\u00e9tach\u00e9s dans des locaux d\u2019entreprises clientes.<\/p>\n<p>Occupant des <strong>fonctions consid\u00e9r\u00e9es comme \u00ab\u00a0s\u00e9dentaires\u00a0\u00bb<\/strong> au sein des locaux des entreprises clientes, ces derniers<strong> ne pouvaient \u00eatre consid\u00e9r\u00e9s en situation de d\u00e9placement professionnel<\/strong> hors des locaux de l\u2019entreprise, et ne pouvaient par cons\u00e9quent pas justifier de d\u00e9penses suppl\u00e9mentaires de nourriture.<\/p>\n<p>En cons\u00e9quence, les allocations forfaitaires de repas accord\u00e9es \u00e0 ces salari\u00e9s <strong>ne pouvaient pas \u00eatre exon\u00e9r\u00e9es de cotisations sociales<\/strong> au titre des frais professionnels. L\u2019entreprise a contest\u00e9 ce redressement Urssaf mais sans succ\u00e8s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre d\u2019un d\u00e9placement professionnel hors des locaux d\u2019une entreprise, celle-ci est dans l\u2019obligation de prendre en charge le repas de ses salari\u00e9s. Cette allocation forfaitaire de repas est g\u00e9n\u00e9ralement exon\u00e9r\u00e9e de cotisations sociales, mais peut faire l\u2019objet de quelques restrictions. R\u00e9cemment, \u00e0 la suite d\u2019un contr\u00f4le Urssaf, une soci\u00e9t\u00e9 a d\u00fb r\u00e9int\u00e9grer dans [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,5],"tags":[1163,426,1162,1164,95],"class_list":["post-8242","post","type-post","status-publish","format-quote","hentry","category-actualites","category-droit-du-travail","tag-allocations-forfaitaires-de-repas","tag-cotisations-sociales","tag-frais-de-repas","tag-salaries-sedentaires","tag-urssaf","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>Attention aux versements \u00e0 tort des frais de repas aux salari\u00e9s - 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\/2017\/06\/26\/attention-aux-versements-a-tort-des-frais-de-repas-aux-salaries\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Attention aux versements \u00e0 tort des frais de repas aux salari\u00e9s - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre d\u2019un d\u00e9placement professionnel hors des locaux d\u2019une entreprise, celle-ci est dans l\u2019obligation de prendre en charge le repas de ses salari\u00e9s. Cette allocation forfaitaire de repas est g\u00e9n\u00e9ralement exon\u00e9r\u00e9e de cotisations sociales, mais peut faire l\u2019objet de quelques restrictions. 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