{"id":590,"date":"2021-02-11T05:48:00","date_gmt":"2021-02-11T04:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/teletravail-des-frais-professionnels-exoneres-de-cotisations-sociales\/"},"modified":"2021-04-08T03:00:42","modified_gmt":"2021-04-08T01:00:42","slug":"teletravail-des-frais-professionnels-exoneres-de-cotisations-sociales","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/teletravail-des-frais-professionnels-exoneres-de-cotisations-sociales\/","title":{"rendered":"T\u00e9l\u00e9travail : des frais professionnels exon\u00e9r\u00e9s de cotisations sociales ?"},"content":{"rendered":"<p >Pour rappel, l\u2019employeur doit supporter les d\u00e9penses engag\u00e9es par un salari\u00e9 pour les besoins de son activit\u00e9 professionnelle. Lorsque ces d\u00e9penses r\u00e9sultent du t\u00e9l\u00e9travail, leur prise en charge est-elle exon\u00e9r\u00e9e de cotisations sociales ?<\/p>\n<div>\n<h2> Une allocation forfaitaire de t\u00e9l\u00e9travail exon\u00e9r\u00e9e de cotisations sociales<\/h2>\n<p>Lorsqu\u2019un salari\u00e9 engage des d\u00e9penses pour les besoins de son activit\u00e9 professionnelle, celles-ci constituent des frais professionnels que l\u2019employeur doit lui rembourser.<\/p>\n<p>Par cons\u00e9quent, lorsqu\u2019un salari\u00e9 en t\u00e9l\u00e9travail engage des frais pour les besoins de son activit\u00e9 professionnelle, ceux-ci constituent des frais professionnels remboursables.<\/p>\n<p>Ce remboursement, qui ne constitue pas une r\u00e9mun\u00e9ration, est par principe exon\u00e9r\u00e9 de cotisations sociales.<\/p>\n<p>A titre de remboursement des frais professionnels, l\u2019employeur peut verser une allocation forfaitaire au salari\u00e9. Cette allocation sera r\u00e9put\u00e9e utilis\u00e9e conform\u00e9ment \u00e0 son objet et exon\u00e9r\u00e9e de cotisations et contributions sociales dans la limite globale de :<\/p>\n<ul>\n<li>10 \u20ac par mois, pour un salari\u00e9 effectuant 1 jour de t\u00e9l\u00e9travail par semaine ;<\/li>\n<li>20 \u20ac par mois, pour un salari\u00e9 effectuant 2 jours de t\u00e9l\u00e9travail par semaine ;<\/li>\n<li>30 \u20ac par mois, pour un salari\u00e9 effectuant 3 jours de t\u00e9l\u00e9travail par semaine ;<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>De la m\u00eame mani\u00e8re, le montant de l\u2019allocation forfaitaire pr\u00e9vu par une convention collective de branche, un accord professionnel ou interprofessionnel ou un accord de groupe est exon\u00e9r\u00e9 de cotisations sociales, d\u00e8s lors que l\u2019allocation est attribu\u00e9e en fonction du nombre de jours effectivement t\u00e9l\u00e9travaill\u00e9s.<\/p>\n<p>Un remboursement d\u2019un montant sup\u00e9rieur aux plafonds d\u00e9termin\u00e9s par l\u2019Urssaf ou par un accord de branche, un accord professionnel ou interprofessionnel ou un accord de groupe pourra \u00eatre exon\u00e9r\u00e9 de cotisations sociales d\u00e8s lors que l\u2019employeur pourra justifier des d\u00e9penses professionnelles r\u00e9ellement engag\u00e9es par le salari\u00e9.<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> urssaf.fr, documentation sur les frais professionnels, le t\u00e9l\u00e9travail<\/p>\n<p><a title=\"WebLex - T\u00e9l\u00e9travail : des frais professionnels exon\u00e9r\u00e9s de cotisations sociales ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/teletravail-des-frais-professionnels-exoneres-de-cotisations-sociales\" target=\"_blank\" rel=\"noopener\">T\u00e9l\u00e9travail : des frais professionnels exon\u00e9r\u00e9s de cotisations sociales ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/teletravail1.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour rappel, l\u2019employeur doit supporter les d\u00e9penses engag\u00e9es par un salari\u00e9 pour les besoins de son activit\u00e9 professionnelle. Lorsque ces d\u00e9penses r\u00e9sultent du t\u00e9l\u00e9travail, leur prise en charge est-elle exon\u00e9r\u00e9e de cotisations sociales ?<\/p>\n","protected":false},"author":0,"featured_media":3750,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-590","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>T\u00e9l\u00e9travail : des frais professionnels exon\u00e9r\u00e9s de cotisations sociales ? - 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\/de\/actualites\/teletravail-des-frais-professionnels-exoneres-de-cotisations-sociales\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00e9l\u00e9travail : des frais professionnels exon\u00e9r\u00e9s de cotisations sociales ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour rappel, l\u2019employeur doit supporter les d\u00e9penses engag\u00e9es par un salari\u00e9 pour les besoins de son activit\u00e9 professionnelle. 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