{"id":2606,"date":"2024-11-06T09:17:29","date_gmt":"2024-11-06T08:17:29","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=2606"},"modified":"2024-11-06T09:17:29","modified_gmt":"2024-11-06T08:17:29","slug":"reductions-tarifaires-aux-salaries","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=2606","title":{"rendered":"R\u00c9DUCTIONS TARIFAIRES AUX SALARI\u00c9S"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2024\/11\/bike-8337261_640.jpg?w=640\" alt=\"\" class=\"wp-image-2608\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2024\/11\/bike-8337261_640.jpg 640w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2024\/11\/bike-8337261_640-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"> Dans une mise \u00e0 jour du 1er octobre 2024, le Bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS) a apport\u00e9 des pr\u00e9cisions sur les r\u00e9ductions tarifaires accord\u00e9es aux salari\u00e9s sur des produits ou services de l&#8217;entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par principe, la fourniture gratuite ou \u00e0 tarif pr\u00e9f\u00e9rentiel de biens et services vendus par l&#8217;entreprise constitue un avantage en nature qui doit \u00eatre \u00e9valu\u00e9 selon sa valeur r\u00e9elle et c\u2019est bien sous conditions que l\u2019avantage accord\u00e9 au salari\u00e9 sous forme de r\u00e9ductions tarifaires peut \u00eatre n\u00e9glig\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La tol\u00e9rance concerne les biens ou services vendus par l&#8217;entreprise qui emploie le salari\u00e9. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En pratique, d\u00e9sormais, l\u2019ensemble des produits vendus par l\u2019entreprise employant le salari\u00e9 sont concern\u00e9s, y compris les biens et services achet\u00e9s aupr\u00e8s de fournisseurs. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les r\u00e9ductions tarifaires sur les biens et services vendus par l&#8217;entreprise ne sont pas soumises \u00e0 cotisations d\u00e8s lors qu&#8217;elles n&#8217;exc\u00e8dent pas 30 % du prix de vente public (l\u2019avantage correspondant est donc \u00ab n\u00e9glig\u00e9 \u00bb). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsque la remise d\u00e9passe 30 % du prix de vente public, il y a avantage en nature \u00e0 soumettre en totalit\u00e9 \u00e0 cotisations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source : actualit\u00e9 BOSS du 25 septembre 2024<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans une mise \u00e0 jour du 1er octobre 2024, le Bulletin officiel de la s\u00e9curit\u00e9 sociale (BOSS) a apport\u00e9 des pr\u00e9cisions sur les r\u00e9ductions tarifaires accord\u00e9es aux salari\u00e9s sur des produits ou services de l&#8217;entreprise. Par principe, la fourniture gratuite ou \u00e0 tarif pr\u00e9f\u00e9rentiel de biens et services vendus par l&#8217;entreprise constitue un avantage en &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=2606\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;R\u00c9DUCTIONS TARIFAIRES AUX SALARI\u00c9S&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,5],"tags":[],"class_list":["post-2606","post","type-post","status-publish","format-standard","hentry","category-social","category-toutes-les-categories"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2606","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=2606"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2606\/revisions"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}