{"id":1616,"date":"2021-12-02T08:00:55","date_gmt":"2021-12-02T07:00:55","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1616"},"modified":"2023-05-09T16:12:44","modified_gmt":"2023-05-09T14:12:44","slug":"cheque-cadeaux-revalorisation-du-plafond-de-defiscalisation","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1616","title":{"rendered":"Ch\u00e8ques-cadeaux : Revalorisation du plafond de d\u00e9fiscalisation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1616\" class=\"elementor elementor-1616\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52e1f2c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52e1f2c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-328a20c\" data-id=\"328a20c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86d07bc elementor-widget elementor-widget-heading\" data-id=\"86d07bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de novembre 2021<br><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-041fb36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"041fb36\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f862e6f\" data-id=\"f862e6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a928f4 elementor-widget elementor-widget-heading\" data-id=\"5a928f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s sociales<br><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09eb975 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09eb975\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f99fa15\" data-id=\"f99fa15\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a9c1c4b elementor-widget elementor-widget-heading\" data-id=\"a9c1c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ch\u00e8ques-cadeaux : Revalorisation du plafond de d\u00e9fiscalisation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b68d57c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b68d57c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0449bd\" data-id=\"f0449bd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b624f3e elementor-widget elementor-widget-text-editor\" data-id=\"b624f3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Du fait de la prolongation des mesures sanitaires qui ont de nouveau affect\u00e9 l\u2019activit\u00e9 des CSE en 2021, il a \u00e9t\u00e9 d\u00e9cid\u00e9 de porter le plafond d\u2019exon\u00e9ration de cotisations sociales des ch\u00e8ques-cadeaux pouvant \u00eatre remis pour les f\u00eates de fin d\u2019ann\u00e9e de 171 \u00e0 <strong>250 euros<\/strong>. Une mesure destin\u00e9e \u00e0 soutenir le pouvoir d\u2019achat des salari\u00e9s et l\u2019activit\u00e9 des commerces.<\/p><p><span style=\"text-decoration: underline\">Les r\u00e8gles \u00e0 respecter pour b\u00e9n\u00e9ficier de l&rsquo;exon\u00e9ration des ch\u00e8ques-cadeaux<\/span> :<\/p><p><strong>1.<\/strong> Le montant maximum \u00e0 ne pas d\u00e9passer est de 5% du plafond mensuel de la S\u00e9curit\u00e9 sociale (PMSS) par \u00e9v\u00e8nement : soit 171 \u20ac pour un \u00e9v\u00e9nement en 2021.<br \/><strong>2.<\/strong> L\u2019attribution du bon d\u2019achat doit \u00eatre en lien avec l\u2019un des \u00e9v\u00e9nements suivants et les b\u00e9n\u00e9ficiaires doivent \u00eatre concern\u00e9s par l\u2019\u00e9v\u00e9nement :<br \/>\u2022 la naissance, l\u2019adoption<br \/>\u2022 le mariage, le pacs<br \/>\u2022 le d\u00e9part \u00e0 la retraite<br \/>\u2022 la f\u00eate des m\u00e8res, des p\u00e8res<br \/>\u2022 la Sainte-Catherine (destin\u00e9e aux femmes non mari\u00e9es qui f\u00eatent leur 25e anniversaire), la Saint-Nicolas (destin\u00e9e aux hommes non mari\u00e9s qui f\u00eatent leur 30e anniversaire)<br \/>\u2022 No\u00ebl pour les salari\u00e9s et les enfants jusqu\u2019\u00e0 16 ans r\u00e9volus dans l\u2019ann\u00e9e civile<br \/>\u2022 la rentr\u00e9e scolaire pour les salari\u00e9s ayant des enfants \u00e2g\u00e9s de moins de 26 ans dans l\u2019ann\u00e9e d\u2019attribution du bon d\u2019achat (sous r\u00e9serve de la justification du suivi de scolarit\u00e9).<br \/><strong>3.<\/strong> L\u2019utilisation du bon doit \u00eatre en lien avec l\u2019\u00e9v\u00e9nement pour lequel il est attribu\u00e9.<br \/><em>Exemple : un bon d\u2019achat \u00ab rentr\u00e9e scolaire \u00bb d\u00e9livr\u00e9 en d\u00e9cembre pour une rentr\u00e9e scolaire intervenue en septembre ne peut plus \u00eatre consid\u00e9r\u00e9 comme \u00e9tant en relation avec l\u2019\u00e9v\u00e9nement rentr\u00e9e scolaire.<br \/><br \/><\/em><strong>Le non-respect de ces trois conditions cumulatives entra\u00eene une soumission des ch\u00e8ques-cadeaux aux cotisations de S\u00e9curit\u00e9 sociale pour leur montant global, c\u2019est-\u00e0-dire en totalit\u00e9 et d\u00e8s le 1er euro.<br \/><br \/><\/strong>Un Pr\u00e9sident de SAS\/SASU ne b\u00e9n\u00e9ficie pas de ces avantages pr\u00e9vus en faveur des salari\u00e9s, sauf s\u2019il cumule sa fonction avec un contrat de travail dans sa soci\u00e9t\u00e9. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de novembre 2021 Actualit\u00e9s sociales Ch\u00e8ques-cadeaux : Revalorisation du plafond de d\u00e9fiscalisation Du fait de la prolongation des mesures sanitaires qui ont de nouveau affect\u00e9 l\u2019activit\u00e9 des CSE en 2021, il a \u00e9t\u00e9 d\u00e9cid\u00e9 de porter le plafond d\u2019exon\u00e9ration de cotisations sociales des ch\u00e8ques-cadeaux pouvant \u00eatre remis pour les f\u00eates de fin [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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