{"id":1679,"date":"2022-02-25T08:00:51","date_gmt":"2022-02-25T07:00:51","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1679"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"dirigeants-optimiser-votre-remuneration-avec-le-cheque-cesu","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1679","title":{"rendered":"Dirigeants : optimiser votre r\u00e9mun\u00e9ration avec le ch\u00e8que CESU"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1679\" class=\"elementor elementor-1679\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b54a53 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b54a53\" 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-54789e4\" data-id=\"54789e4\" 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-6794c89 elementor-widget elementor-widget-heading\" data-id=\"6794c89\" 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 f\u00e9vrier 2022<\/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-f82b56d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f82b56d\" 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-8f5994b\" data-id=\"8f5994b\" 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-1ed8462 elementor-widget elementor-widget-heading\" data-id=\"1ed8462\" 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 fiscales<\/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-68c539e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68c539e\" 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-2b6c30b\" data-id=\"2b6c30b\" 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-e0b09e8 elementor-widget elementor-widget-heading\" data-id=\"e0b09e8\" 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\">Dirigeants : optimiser votre r\u00e9mun\u00e9ration avec le ch\u00e8que CESU<\/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-2d2120b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d2120b\" 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-efb82ef\" data-id=\"efb82ef\" 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-284fa36 elementor-widget elementor-widget-text-editor\" data-id=\"284fa36\" 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>Le ch\u00e8que emploi service universel est un titre de paiement utilisable pour payer les services \u00e0 la personne :&nbsp;<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000018521280\/2011-09-19\/\" target=\"_blank\" style=\"font-size: 15px\">liste des activit\u00e9s pouvant \u00eatre pay\u00e9es \u00e0 l\u2019aide de CESU.<\/a><\/p>\n<p><u>Avantages fiscaux et sociaux :<\/u><\/p>\n<p>\u2022 Pour les b\u00e9n\u00e9ficiaires (salari\u00e9s ou dirigeant), les sommes re\u00e7ues ne sont ni soumises aux cotisations sociales, ni aux pr\u00e9l\u00e8vements sociaux, et sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu, <b>dans la limite de 1 830 \u20ac\/an et par b\u00e9n\u00e9ficiaire, <\/b><br>\u2022 Les sommes vers\u00e9es sont d\u00e9ductibles du r\u00e9sultat de l\u2019entreprise, et donnent \u00e9galement lieu \u00e0 un <b>cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 25% <\/b>du total des aides vers\u00e9es.<\/p>\n<p>Si l\u2019entreprise compte des salari\u00e9s, <b>les dirigeants peuvent n\u2019en b\u00e9n\u00e9ficier que si l\u2019ensemble des salari\u00e9s en b\u00e9n\u00e9ficie dans les m\u00eames conditions.<\/b> * Pourcentage de la r\u00e9mun\u00e9ration brute servant d\u2019assiette \u00e0 l\u2019indemnit\u00e9 de cong\u00e9s pay\u00e9s selon la m\u00e9thode du maintien de salaire, dans la limite de 4,5 Smic.<\/p>\n<p>Au-del\u00e0 du plafond, l\u2019aide est toujours d\u00e9ductible du r\u00e9sultat mais en tant qu\u2019\u00e9l\u00e9ment compl\u00e9mentaire de r\u00e9mun\u00e9ration, <b>elle sera donc soumise pour le surplus aux cotisations sociales et pr\u00e9l\u00e8vements sociaux.<\/b><\/p>\n<p><u>Modalit\u00e9s de versement :<\/u><\/p>\n<p>\u2022 Pour b\u00e9n\u00e9ficier du ch\u00e8que CESU, il suffit pour le dirigeant de&nbsp;<a href=\"https:\/\/www.cesu.urssaf.fr\/info\/accueil.html\" target=\"_blank\">s\u2019inscrire sur le site<\/a>&nbsp;et de s\u2019octroyer des ch\u00e8ques <b>pour un montant maximum de 1 830 \u20ac par an.<\/b><br>\u2022 Il est aussi possible de se verser directement la somme en num\u00e9raire et de<b> conserver les justificatifs des services \u00e0 la personne pay\u00e9s.<\/b><\/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 f\u00e9vrier 2022 Actualit\u00e9s fiscales Dirigeants : optimiser votre r\u00e9mun\u00e9ration avec le ch\u00e8que CESU Le ch\u00e8que emploi service universel est un titre de paiement utilisable pour payer les services \u00e0 la personne :&nbsp;liste des activit\u00e9s pouvant \u00eatre pay\u00e9es \u00e0 l\u2019aide de CESU. Avantages fiscaux et sociaux : \u2022 Pour les b\u00e9n\u00e9ficiaires (salari\u00e9s [&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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