{"id":468,"date":"2020-03-10T14:25:01","date_gmt":"2020-03-10T13:25:01","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=468"},"modified":"2020-03-10T14:25:01","modified_gmt":"2020-03-10T13:25:01","slug":"baremes-kilometriques-2020","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=468","title":{"rendered":"Bar\u00eames kilom\u00e9triques 2020"},"content":{"rendered":"\n
\"car-1245780__480.jpg\"<\/figure>\n\n\n\n

Les employeurs dont les salari\u00e9s utilisent leur\u00a0v\u00e9hicule personnel<\/strong>\u00a0pour leurs\u00a0d\u00e9placements professionnels<\/strong>\u00a0peuvent exclure de l’assiette des cotisations les indemnit\u00e9s correspondant aux frais engag\u00e9s par ces derniers si ces frais ont un caract\u00e8re professionnel et si l’utilisation des indemnit\u00e9s est conforme \u00e0 leur objet.
Les indemnit\u00e9s forfaitaires kilom\u00e9triques sont r\u00e9put\u00e9es utilis\u00e9es conform\u00e9ment \u00e0 leur objet dans les limites fix\u00e9es par les bar\u00e8mes kilom\u00e9triques annuellement publi\u00e9s par l’administration fiscale. Ainsi, ces indemnit\u00e9s vers\u00e9es par l’employeur, lorsqu’elles sont\u00a0conformes aux bar\u00e8mes<\/strong>\u00a0pr\u00e9cit\u00e9s, sont pr\u00e9sum\u00e9es non excessives, et ne sont donc pas susceptibles de r\u00e9int\u00e9gration dans l’assiette des cotisations, pour autant que le nombre de kilom\u00e8tres indemnis\u00e9s \u00e0 titre professionnel ne soit pas contestable.
En cas d’application d’un\u00a0forfait sup\u00e9rieur<\/strong>\u00a0\u00e0 celui \u00e9tabli par l’administration fiscale, la fraction exc\u00e9dentaire entre dans l’assiette des cotisations.
Le bar\u00e8me applicable aux\u00a0automobiles<\/strong>\u00a0est le suivant :<\/p>\n\n\n\n

<\/p>\n\n\n\n

Puissance administrative<\/strong><\/th>Jusqu’\u00e0 5 000 km<\/strong><\/th>De 5 001 \u00e0 20 000 km<\/strong><\/th>Au-del\u00e0 de 20 000 km<\/strong><\/th><\/tr><\/thead>
3 CV et moins<\/td>d \u00d7 0,456<\/td>(d \u00d7 0,273) + 915<\/td>d \u00d7 0,318<\/td><\/tr>
4 CV<\/td>d \u00d7 0,523<\/td>(d \u00d7 0,294) + 1147<\/td>d \u00d7 0,352<\/td><\/tr>
5 CV<\/td>d \u00d7 0,548<\/td>(d \u00d7 0,308) + 1200<\/td>d \u00d7 0,368<\/td><\/tr>
6 CV<\/td>d \u00d7 0,574<\/td>(d \u00d7 0,323) + 1256<\/td>d \u00d7 0,386<\/td><\/tr>
7 CV et plus<\/td>d \u00d7 0,601<\/td>(d \u00d7 0,34) + 1301<\/td>d \u00d7 0,405<\/td><\/tr>
d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Les bar\u00e8mes applicables aux deux-roues motoris\u00e9s<\/strong> sont les suivants :
\u2022 Cyclomoteurs<\/strong> (cylindr\u00e9e inf\u00e9rieure ou \u00e9gale \u00e0 50 cm3<\/sup>)<\/p>\n\n\n\n

Jusqu’\u00e0 3 000 km<\/strong><\/th>De 3 001 km \u00e0 6 000 km<\/strong><\/th>Au-del\u00e0 de 6 000 km<\/strong><\/th><\/tr><\/thead>
d \u00d7 0,272<\/td>(d \u00d7 0,064) + 416<\/td>d \u00d7 0,147<\/td><\/tr>
d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u2022 Motocyclettes<\/strong> (cylindr\u00e9e sup\u00e9rieure \u00e0 50 cm3<\/sup>)<\/p>\n\n\n\n

Puissance administrative<\/strong><\/th>Jusqu’\u00e0 3 000 km<\/strong><\/th>De 3 001 \u00e0 6 000 km<\/strong><\/th>Au-del\u00e0 de 6 000 km<\/strong><\/th><\/tr><\/thead>
1 ou 2 CV<\/td>d \u00d7 0,341<\/td>(d \u00d7 0,085) + 768<\/td>d \u00d7 0,213<\/td><\/tr>
3, 4, 5 CV<\/td>d \u00d7 0,404<\/td>(d \u00d7 0,071) + 999<\/td>d \u00d7 0,237<\/td><\/tr>
plus de 5 CV<\/td>d \u00d7 0,523<\/td>(d \u00d7 0,068) + 1365<\/td>d \u00d7 0,295<\/td><\/tr>
d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Les employeurs dont les salari\u00e9s utilisent leur\u00a0v\u00e9hicule personnel\u00a0pour leurs\u00a0d\u00e9placements professionnels\u00a0peuvent exclure de l’assiette des cotisations les indemnit\u00e9s correspondant aux frais engag\u00e9s par ces derniers si ces frais ont un caract\u00e8re professionnel et si l’utilisation des indemnit\u00e9s est conforme \u00e0 leur objet.Les indemnit\u00e9s forfaitaires kilom\u00e9triques sont r\u00e9put\u00e9es utilis\u00e9es conform\u00e9ment \u00e0 leur objet dans les limites fix\u00e9es … <\/p>\n

Continue reading “Bar\u00eames kilom\u00e9triques 2020”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":469,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[47,268],"class_list":["post-468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-toutes-les-categories","tag-bareme-kilometrique","tag-social"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/468","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=468"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/468\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/469"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}