{"id":12028,"date":"2021-01-08T12:00:00","date_gmt":"2021-01-08T11:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2021\/01\/08\/cadeaux-et-bons-dachat-171-e-par-salarie-en-2021\/"},"modified":"2021-02-16T12:02:14","modified_gmt":"2021-02-16T11:02:14","slug":"cadeaux-et-bons-dachat-171-e-par-salarie-en-2021","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2021\/01\/08\/cadeaux-et-bons-dachat-171-e-par-salarie-en-2021\/","title":{"rendered":"Cadeaux et bons d\u2019achat\u00a0: 171\u00a0\u20ac par salari\u00e9 en\u00a02021"},"content":{"rendered":"<p>En th\u00e9orie, les cadeaux et bons d\u2019achats allou\u00e9s aux salari\u00e9s par le comit\u00e9 social et \u00e9conomique ou, en l\u2019absence de comit\u00e9, par l\u2019employeur, sont soumis aux cotisations sociales, \u00e0 la CSG et \u00e0 la CRDS.<\/p>\n<p>En pratique toutefois, l\u2019Urssaf fait preuve de tol\u00e9rance. \u00c9chappent ainsi aux cotisations sociales les cadeaux et bons d\u2019achat dont le montant global allou\u00e9 \u00e0 chaque salari\u00e9 sur une m\u00eame ann\u00e9e civile ne d\u00e9passe pas 5\u00a0% du plafond mensuel de la S\u00e9curit\u00e9 sociale. Une limite qui s\u2019\u00e9l\u00e8ve pour\u00a02021 \u00e0 171\u00a0\u20ac.<\/p>\n<p>Si ce seuil est d\u00e9pass\u00e9, un cadeau ou un bon d\u2019achat peut quand m\u00eame \u00eatre exon\u00e9r\u00e9 de cotisations sociales. Mais \u00e0 certaines conditions seulement\u00a0! Il faut, en effet, que le cadeau ou le bon d\u2019achat soit attribu\u00e9 en raison d\u2019un \u00e9v\u00e8nement particulier comme une naissance, un mariage, la rentr\u00e9e scolaire ou No\u00ebl. De plus, sa valeur unitaire ne doit pas exc\u00e9der 171\u00a0\u20ac. Enfin, s\u2019il s\u2019agit d\u2019un bon d\u2019achat, celui-ci doit mentionner la nature du bien qu\u2019il permet d\u2019acqu\u00e9rir, le ou les rayons d\u2019un grand magasin ou encore le nom d\u2019un ou plusieurs magasins sp\u00e9cialis\u00e9s (bon multi-enseignes).<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Attention :<\/span> \u00e0 d\u00e9faut de respecter l\u2019ensemble de ces crit\u00e8res, le cadeau ou le bon d\u2019achat est assujetti, pour la totalit\u00e9 de sa valeur, aux cotisations sociales.<\/p>\n<p>Les Echos Publishing 2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour \u00e9chapper aux cotisations sociales, la valeur des cadeaux et bons d\u2019achats offerts aux salari\u00e9s ne doit pas d\u00e9passer\u00a0171\u00a0\u20ac \u00e0 compter du\u00a01\u00a0janvier\u00a02021.<\/p>\n","protected":false},"author":5,"featured_media":12029,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[],"class_list":["post-12028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/12028"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=12028"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/12028\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/12029"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=12028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=12028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=12028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}