{"id":1270,"date":"2020-01-30T13:59:01","date_gmt":"2020-01-30T12:59:01","guid":{"rendered":"https:\/\/new.deltarh.org\/?p=1270"},"modified":"2020-06-30T11:05:44","modified_gmt":"2020-06-30T09:05:44","slug":"les-avantages-en-nature-nourriture-et-les-dirigeants","status":"publish","type":"post","link":"https:\/\/www.deltarh.org\/index.php\/2020\/01\/30\/les-avantages-en-nature-nourriture-et-les-dirigeants\/","title":{"rendered":"Les avantages en nature nourriture et les dirigeants"},"content":{"rendered":"\n<p>Depuis la r\u00e9forme en 2003  de la l\u00e9gislation sur les avantages en nature et les frais professionnels, par principe, les avantages en nature des salari\u00e9s peuvent \u00eatre \u00e9valu\u00e9s au choix des parties, soit selon leur valeur r\u00e9elle, soit selon une valeur forfaitaire (selon les bar\u00e8mes Urssaf).<\/p>\n\n\n\n<p class=\"has-background has-very-light-gray-background-color\">Ainsi, pour un salari\u00e9 qui serait nourrit gratuitement le midi \u00e0 la cantine de l\u2019entreprise, le choix est laiss\u00e9 pour une \u00e9valuation de l\u2019avantage en nature entre&nbsp;:<\/p>\n\n\n\n<p class=\"has-background has-very-light-gray-background-color\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valeur r\u00e9elle du repas pris (par exemple)&nbsp;: 15,00\u20ac<\/p>\n\n\n\n<p class=\"has-background has-very-light-gray-background-color\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valeur forfaitaire&nbsp;: 4,90\u20ac (bar\u00e8me Urssaf pour 2020)<\/p>\n\n\n\n<p>Cette somme \u00e9tant soumise \u00e0 cotisations et \u00e0 imp\u00f4t sur le revenu, l\u2019\u00e9valuation se fait g\u00e9n\u00e9ralement sur la base de 4,90\u20ac.<\/p>\n\n\n\n<p><strong>Le dirigeant de l\u2019entreprise est-il\nsoumis aux m\u00eames r\u00e8gles&nbsp;?<\/strong><\/p>\n\n\n\n<p>Dans la version ant\u00e9rieure \u00e0 2020, une r\u00e8gle s\u2019imposait pour les mandataires sociaux (art L311-3 du CSS&nbsp;: g\u00e9rant \u00e9galitaires ou minoritaires de SARL ou pr\u00e9sident de SA ou de SAS\u2026) pas d\u2019\u00e9valuation forfaitaire de l\u2019avantage en nature, ni pour la nourriture, ni pour le logement. Seule la valeur r\u00e9elle \u00e9tait autoris\u00e9e.<\/p>\n\n\n\n<p class=\"has-background has-very-light-gray-background-color\">Pour le mandataire social (par exemple le g\u00e9rant minoritaire de la SARL) qui serait nourrit gratuitement le midi \u00e0 la cantine de l\u2019entreprise, il n\u2019y a plus le choix. La valeur r\u00e9elle du repas pris (voir exemple pr\u00e9c\u00e9dent) est retenue pour&nbsp;: 15\u20ac. <\/p>\n\n\n\n<p>Seul le cas de cumul entre contrat de travail et mandat social permet d\u2019appliquer les r\u00e8gles pr\u00e9vues pour les salari\u00e9s au sens du droit du travail. (Attention \u00e0 la validit\u00e9 de ce cumul))<\/p>\n\n\n\n<p><strong>Mais l\u2019exception disparait au 1er\njanvier 2020 \u2026.<\/strong><\/p>\n\n\n\n<p>Depuis le 1<sup>er<\/sup> janvier 2020, la r\u00e8gle concernant\nl\u2019avantage en nature nourriture a chang\u00e9. L\u2019arr\u00eat\u00e9 du 23 d\u00e9cembre 2019 permet\nd\u00e9sormais aux mandataires sociaux de b\u00e9n\u00e9ficier de l\u2019\u00e9valuation forfaitaire de\nl\u2019avantage en nature nourriture comme les autres salari\u00e9s. Attention,\nl\u2019exception n\u2019est pas modifi\u00e9e pour l\u2019\u00e9valuation des avantages en nature \u00ab&nbsp;logement&nbsp;\u00bb.<\/p>\n\n\n\n<p class=\"has-background has-very-light-gray-background-color\">Depuis le 1<sup>er<\/sup> janvier 2020, le mandataire social (voir exemple pr\u00e9c\u00e9dent) nourrit gratuitement le midi \u00e0 la cantine de l\u2019entreprise, pourra \u00e9valuer l\u2019avantage en nature sur la base forfaitaire de 4,90\u20ac. <\/p>\n\n\n\n<p><strong>Et si je n\u2019ai pas\ndiminu\u00e9 l\u2019\u00e9valuation&nbsp; \u00e0 partir du 1<sup>er<\/sup>\njanvier 2020&nbsp;?<\/strong><\/p>\n\n\n\n<p><em><strong>Attention&nbsp;: <\/strong><\/em><strong>est-ce r\u00e9ellement une erreur&nbsp;? <\/strong><\/p>\n\n\n\n<p>L\u2019\u00e9valuation de l\u2019avantage en nature, peut se faire d\u2019un commun accord entre le salari\u00e9 et l\u2019entreprise (pour un montant sup\u00e9rieur). L\u2019Urssaf pourrait tr\u00e8s bien respecter votre d\u00e9cision de rester sur la valeur r\u00e9elle&nbsp;!&nbsp; <\/p>\n","protected":false},"excerpt":{"rendered":"<p>l&rsquo;\u00e9valuation forfaitaire de l&rsquo;avantage en nature nourriture est possible pour les mandataires sociaux<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51,48,49],"tags":[59,61,62,60],"class_list":["post-1270","post","type-post","status-publish","format-standard","hentry","category-articles-lies-a-lactualite","category-articles-sur-la-paie","category-articles-sur-la-technique-de-la-paie","tag-avantage-en-nature","tag-dirigeant","tag-mandataire-social","tag-nourriture"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les avantages en nature nourriture et les dirigeants - Delta RH Conseil<\/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.deltarh.org\/index.php\/2020\/01\/30\/les-avantages-en-nature-nourriture-et-les-dirigeants\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les avantages en nature nourriture et les dirigeants - 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