{"id":2088,"date":"2023-01-12T08:00:29","date_gmt":"2023-01-12T07:00:29","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2088"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"revalorisation-du-plafond-dexoneration-des-titres-restaurant","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2088","title":{"rendered":"Revalorisation du plafond d\u2019exon\u00e9ration des titres-restaurant"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2088\" class=\"elementor elementor-2088\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75b6913 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75b6913\" 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-0309af4\" data-id=\"0309af4\" 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-c7258d8 elementor-widget elementor-widget-heading\" data-id=\"c7258d8\" 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\"><span style=\"font-size: 2.66667rem;font-style: normal\">L'actualit\u00e9 du mois de janvier 2023<\/span><\/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-7b3e5f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b3e5f7\" 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-5918adc\" data-id=\"5918adc\" 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-3bd4f6e elementor-widget elementor-widget-heading\" data-id=\"3bd4f6e\" 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\"><span style=\"font-size: 2rem;font-style: normal\">Actualit\u00e9s sociales<\/span><\/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-0ea2a5e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ea2a5e\" 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-bae3791\" data-id=\"bae3791\" 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-6d125c5 elementor-widget elementor-widget-heading\" data-id=\"6d125c5\" 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\">Revalorisation du plafond d\u2019exon\u00e9ration des titres restaurants<\/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-c55209e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c55209e\" 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-830c825\" data-id=\"830c825\" 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-9f2c790 elementor-widget elementor-widget-text-editor\" data-id=\"9f2c790\" 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 style=\"font-size: 15px;font-style: normal;font-weight: 400\"><a href=\"https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/frais-professionnels\/les-titres-restaurant.html\">https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/frais-professionnels\/les-titres-restaurant.html\u00a0<\/a><\/p><p style=\"font-size: 15px;font-style: normal\">Depuis le 1er janvier 2023, la contribution de l\u2019employeur au financement des titres-restaurant distribu\u00e9s aux salari\u00e9s est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu et de cotisations sociales dans la limite <u><b>6,50 \u20ac par titre<\/b><\/u>. Cette valeur maximum s&rsquo;\u00e9levait \u00e0 5,69 \u20ac pour les titres \u00e9mis entre le 1er janvier et le 31 ao\u00fbt 2022, et \u00e0 5,92 \u20ac pour les titres \u00e9mis du 1er septembre au 31 d\u00e9cembre 2022.\u00a0<\/p><p><span style=\"font-size: 15px\">Pour rappel, pour b\u00e9n\u00e9ficier de ces exon\u00e9rations, la participation patronale doit \u00eatre comprise entre 50 et 60 % de la valeur lib\u00e9ratoire du titre-restaurant remis au salari\u00e9. La valeur du titre doit ainsi \u00eatre comprise entre 10,84 \u20ac et 13 \u20ac pour ouvrir droit \u00e0 l\u2019exon\u00e9ration maximale de 6,50 \u20ac.<\/span><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4376d37 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4376d37\" 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-ad82f80\" data-id=\"ad82f80\" 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-fc240db elementor-widget elementor-widget-image\" data-id=\"fc240db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"343\" height=\"325\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-19-162355.png\" class=\"attachment-large size-large wp-image-2069\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-19-162355.png 343w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-19-162355-300x284.png 300w\" sizes=\"(max-width: 343px) 100vw, 343px\" \/>\t\t\t\t\t\t\t\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 janvier 2023 Actualit\u00e9s sociales Revalorisation du plafond d\u2019exon\u00e9ration des titres restaurants https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/frais-professionnels\/les-titres-restaurant.html\u00a0 Depuis le 1er janvier 2023, la contribution de l\u2019employeur au financement des titres-restaurant distribu\u00e9s aux salari\u00e9s est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu et de cotisations sociales dans la limite 6,50 \u20ac par titre. Cette valeur maximum s&rsquo;\u00e9levait \u00e0 5,69 [&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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