{"id":7726,"date":"2023-03-27T00:00:00","date_gmt":"2023-03-26T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/titres-restaurants-des-precisions-sur-la-participation-de-lemployeur\/"},"modified":"2023-04-08T02:05:38","modified_gmt":"2023-04-08T00:05:38","slug":"titres-restaurants-des-precisions-sur-la-participation-de-lemployeur","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/titres-restaurants-des-precisions-sur-la-participation-de-lemployeur\/","title":{"rendered":"Titres-restaurants : des pr\u00e9cisions sur la participation de l\u2019employeur"},"content":{"rendered":"<p>Des pr\u00e9cisions viennent d\u2019\u00eatre publi\u00e9es au bulletin officiel de la s\u00e9curit\u00e9 sociale concernant le financement des titres-restaurant par l\u2019employeur\u2026 De quoi s\u2019agit-il ?<\/p>\n<h2>Titres-restaurants : le juste prix !<\/h2>\n<p>La mise en place d\u2019un dispositif de titres-restaurants au sein d\u2019une entreprise est facultative et laiss\u00e9e \u00e0 l\u2019appr\u00e9ciation de l\u2019employeur, \u00e0 moins que des dispositions conventionnelles ne le pr\u00e9voient.<\/p>\n<p>En revanche, le financement de l\u2019employeur est lui, bien encadr\u00e9 s&#8217;agissant des exon\u00e9rations sociales.<\/p>\n<p>Ainsi, la participation de l\u2019employeur peut \u00eatre exon\u00e9r\u00e9e de cotisations sociales, \u00e0 condition :<\/p>\n<ul>\n<li>qu\u2019elle n\u2019exc\u00e8de pas 6,50 \u20ac par ticket et par salari\u00e9 ;<\/li>\n<li>que le montant vers\u00e9 par l\u2019employeur corresponde&nbsp;\u00e0 une prise en charge comprise entre 50 % et 60 % de la valeur totale du ticket.<\/li>\n<\/ul>\n<p>\u00c0 noter que si l\u2019employeur peut contribuer davantage \u00e0 la restauration de ses salari\u00e9s, mais la part exc\u00e9dentaire sera alors soumise aux cotisations et contributions sociales.&nbsp;<\/p>\n<p>Inversement, si l\u2019employeur ne finance pas au moins la moiti\u00e9 du repas, qu&#8217;en est-il ?<\/p>\n<p>Dans ce cadre, l\u2019Administration pr\u00e9cise que si l\u2019employeur ne participe pas au moins \u00e0 50 % de la valeur du ticket restaurant, la totalit\u00e9 de son financement est alors soumise aux cotisations et contributions sociales.&nbsp;<\/p>\n<p>Voici quelques exemples : sur la base d&#8217;un dispositif mis en place dans l\u2019entreprise pr\u00e9voyant le b\u00e9n\u00e9fice de titres-restaurants d\u2019une valeur unitaire de 11 \u20ac :&nbsp;<\/p>\n<ul>\n<li>si l\u2019employeur participe \u00e0 hauteur de 4,40 \u20ac soit 40 % de la valeur totale : les 4,40 \u20ac sont int\u00e9gr\u00e9s \u00e0 l\u2019assiette des pr\u00e9l\u00e8vements sociaux ;<\/li>\n<li>si l\u2019employeur participe \u00e0 hauteur de 55 % soit 6,05 \u20ac de la valeur totale : les 6,05 \u20ac sont bien exon\u00e9r\u00e9s de cotisations et contributions sociales ;<\/li>\n<li>si l\u2019employeur participe \u00e0 hauteur de 70 % soit 7,70 \u20ac de la valeur totale : seuls 6,50 \u20ac sont exon\u00e9r\u00e9s de cotisations et contributions sociales, le surplus (soit 1,20 \u20ac) \u00e9tant r\u00e9int\u00e9gr\u00e9 dans l\u2019assiette des pr\u00e9l\u00e8vements sociaux.<br \/>\t&nbsp;<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<p><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/avantages-en-nature.html#titre-chapitre-2---avantage-en-nature-section-2---cas-particuliers\" rel=\"noopener\" target=\"_blank\">Mise \u00e0 jour du bulletin officiel de la s\u00e9curit\u00e9 sociale du 16 mars 2023 \u00ab avantages en nature \u2013 Paragraphe 130 \u00bb<\/a><\/p>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/titres-restaurants-des-precisions-sur-la-participation-de-l-employeur\" target=\"_blank\" rel=\"noopener\">Titres-restaurants : des pr\u00e9cisions sur la participation de l\u2019employeur<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_507639565.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des pr\u00e9cisions viennent d\u2019\u00eatre publi\u00e9es au bulletin officiel de la s\u00e9curit\u00e9 sociale concernant le financement des titres-restaurant par l\u2019employeur\u2026 De quoi s\u2019agit-il ?<\/p>\n","protected":false},"author":0,"featured_media":7727,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-7726","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 - 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