{"id":1627,"date":"2021-06-15T14:26:40","date_gmt":"2021-06-15T13:26:40","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=1627"},"modified":"2021-06-15T14:26:40","modified_gmt":"2021-06-15T13:26:40","slug":"developpement-du-sport-en-entreprise","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=1627","title":{"rendered":"D\u00e9veloppement du sport en entreprise"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"480\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2021\/06\/yoga-3053488__480.jpg?w=720\" alt=\"\" class=\"wp-image-1629\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2021\/06\/yoga-3053488__480.jpg 720w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2021\/06\/yoga-3053488__480-300x200.jpg 300w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La loi de financement de la\u00a0S\u00e9curit\u00e9 sociale\u00a02021 a exclu de l\u2019assiette de cotisations sociales, les avantages que repr\u00e9sentent pour les salari\u00e9s :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>la mise \u00e0 disposition par l\u2019employeur d\u2019\u00e9quipements sportifs \u00e0 usage collectif ;<\/li><li>le financement de prestations sportives \u00e0 destination de l\u2019ensemble de ses salari\u00e9s.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Concernant la mise \u00e0 disposition d\u2019\u00e9quipements sportifs \u00e0 usage collectif d\u00e9di\u00e9s \u00e0 la r\u00e9alisation d\u2019activit\u00e9s physiques et sportives, cela peut \u00eatre :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>une salle de sport appartenant \u00e0 l&#8217;entreprise ;<\/li><li>un espace g\u00e9r\u00e9 par l\u2019entreprise ou dont elle prend en charge la location aux fins d&#8217;une pratique d&#8217;activit\u00e9 physique et sportive.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Concernant le financement de prestations d&#8217;activit\u00e9s physiques et sportives telles que des cours collectifs d&#8217;activit\u00e9s physiques et sportives ou des \u00e9v\u00e9nements ou comp\u00e9titions de nature sportive, il constitue un avantage exon\u00e9r\u00e9 de cotisations sociales dans une limite annuelle \u00e9gale \u00e0 5 % de la valeur mensuelle du\u00a0<a href=\"https:\/\/www.editions-tissot.fr\/actualite\/droit-du-travail\/tag\/plafond-de-la-securite-sociale\">plafond de la S\u00e9curit\u00e9 sociale<\/a>\u00a0(soit 171,40 euros en 2021) multipli\u00e9e par l&#8217;effectif de l&#8217;entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces prestations sont propos\u00e9es par l&#8217;employeur \u00e0 tous les salari\u00e9s de l&#8217;entreprise quelle que soit la nature et la dur\u00e9e de leur contrat de travail.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source : Tissot<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de financement de la\u00a0S\u00e9curit\u00e9 sociale\u00a02021 a exclu de l\u2019assiette de cotisations sociales, les avantages que repr\u00e9sentent pour les salari\u00e9s : la mise \u00e0 disposition par l\u2019employeur d\u2019\u00e9quipements sportifs \u00e0 usage collectif ; le financement de prestations sportives \u00e0 destination de l\u2019ensemble de ses salari\u00e9s. Concernant la mise \u00e0 disposition d\u2019\u00e9quipements sportifs \u00e0 usage &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=1627\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;D\u00e9veloppement du sport en entreprise&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":1629,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[268,272],"class_list":["post-1627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe","tag-social","tag-sport"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/1627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1627"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/1627\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/1629"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}