{"id":10514,"date":"2024-07-08T00:00:00","date_gmt":"2024-07-07T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/estimation-de-lavantage-en-nature-logement-une-clarification-bienvenue\/"},"modified":"2024-07-08T00:00:00","modified_gmt":"2024-07-07T22:00:00","slug":"estimation-de-lavantage-en-nature-logement-une-clarification-bienvenue","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/estimation-de-lavantage-en-nature-logement-une-clarification-bienvenue\/","title":{"rendered":"Estimation de l\u2019avantage en nature logement : une clarification bienvenue !"},"content":{"rendered":"<p>Le logement, mis \u00e0 disposition du salari\u00e9 par son employeur, peut \u00eatre consid\u00e9r\u00e9 comme un avantage en nature. Les modalit\u00e9s d\u2019\u00e9valuation de cet avantage en nature, permettant le calcul des cotisations sociales \u00e0 verser, viennent r\u00e9cemment d\u2019\u00eatre modifi\u00e9es. Explications.<\/p>\n<h2>Estimation du logement avantage en nature \u00e0 partir de la valeur locative cadastrale !<\/h2>\n<p>Pour m\u00e9moire, lorsqu\u2019elle est gratuite ou qu\u2019elle donne lieu \u00e0 une faible participation du salari\u00e9, non assimilable \u00e0 un loyer, la mise \u00e0 disposition d\u2019un logement par l\u2019employeur constitue un avantage en nature, qui doit \u00eatre int\u00e9gr\u00e9e \u00e0 l\u2019assiette des cotisations de s\u00e9curit\u00e9 sociale.<\/p>\n<p>Jusqu\u2019alors, pour \u00e9valuer la valeur du bien dans ce cadre, son estimation se faisait alternativement :<\/p>\n<ul>\n<li>forfaitairement ou ,<\/li>\n<li>sur option de l\u2019employeur, suivant la valeur locative qui servait au calcul de la taxe d\u2019habitation et la valeur r\u00e9elle pour les avantages accessoires (eau, \u00e9lectricit\u00e9, gaz, chauffage et garage).<\/li>\n<\/ul>\n<p>D\u00e9sormais, et si ce droit d\u2019option est maintenu, lorsque l\u2019employeur choisit d\u2019\u00e9valuer l\u2019avantage en nature logement d\u2019apr\u00e8s la valeur locative, il devra retenir la valeur locative cadastrale et non plus celle servant au calcul de la taxe d\u2019habitation.<\/p>\n<p>Cette valeur locative cadastrale d\u00e9signe le loyer annuel th\u00e9orique que la propri\u00e9t\u00e9 concern\u00e9e pourrait produire si elle \u00e9tait lou\u00e9e et servant de base au calcul de l\u2019imp\u00f4t foncier notamment.<\/p>\n<p>Concr\u00e8tement, cette modification formelle s\u2019inscrit dans la droite lign\u00e9e de la suppression de la taxe d\u2019habitation.<\/p>\n<p>Notez que le bulletin officiel de la S\u00e9curit\u00e9 sociale a \u00e9galement \u00e9t\u00e9 mis \u00e0 jour de cette modification formelle, en pr\u00e9cisant que le calcul de cet avantage en nature demeure inchang\u00e9 sur le fond.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049745906#:~:text=des%20cotisations%20...-,Arr%C3%AAt%C3%A9%20du%2028%20mai%202024%20relatif%20%C3%A0%20l'%C3%A9valuation%20de,salari%C3%A9s%20affili%C3%A9s%20au%20r%C3%A9gime%20g%C3%A9n%C3%A9ral&amp;text=Recherche%20simple%20dans%20le%20code%20Rechercher%20dans%20le%20texte...\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 28 mai 2024 relatif \u00e0 l&#8217;\u00e9valuation de l&#8217;avantage en nature logement pour le calcul des cotisations de s\u00e9curit\u00e9 sociale des salari\u00e9s affili\u00e9s au r\u00e9gime g\u00e9n\u00e9ral<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/estimation-de-l-avantage-en-nature-logement-une-clarification-bienvenue\" target=\"_blank\" rel=\"noopener\">Estimation de l\u2019avantage en nature logement : une clarification bienvenue !  <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/estimationvaleurlocative.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le logement, mis \u00e0 disposition du salari\u00e9 par son employeur, peut \u00eatre consid\u00e9r\u00e9 comme un avantage en nature. Les modalit\u00e9s d\u2019\u00e9valuation de cet avantage en nature, permettant le calcul des cotisations sociales \u00e0 verser, viennent r\u00e9cemment d\u2019\u00eatre modifi\u00e9es. Explications.<\/p>\n","protected":false},"author":0,"featured_media":10515,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-10514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Estimation de l\u2019avantage en nature logement : une clarification bienvenue ! - Cabinet Magar<\/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.cabinet-magar.fr\/actualites\/estimation-de-lavantage-en-nature-logement-une-clarification-bienvenue\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Estimation de l\u2019avantage en nature logement : une clarification bienvenue ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le logement, mis \u00e0 disposition du salari\u00e9 par son employeur, peut \u00eatre consid\u00e9r\u00e9 comme un avantage en nature. 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