{"id":13957,"date":"2021-12-22T10:00:00","date_gmt":"2021-12-22T09:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2021\/12\/22\/bons-dachat-de-noel-un-montant-de-250-e-par-salarie\/"},"modified":"2022-02-04T12:00:14","modified_gmt":"2022-02-04T11:00:14","slug":"bons-dachat-de-noel-un-montant-de-250-e-par-salarie","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2021\/12\/22\/bons-dachat-de-noel-un-montant-de-250-e-par-salarie\/","title":{"rendered":"Bons d\u2019achat de No\u00ebl\u00a0: un montant de 250\u00a0\u20ac par salari\u00e9"},"content":{"rendered":"<p>Les ch\u00e8ques-cadeaux attribu\u00e9s aux salari\u00e9s \u00e0 l\u2019occasion d\u2019un \u00e9v\u00e8nement particulier (mariage, naissance, f\u00eate des m\u00e8res ou des p\u00e8res, No\u00ebl\u2026) par le comit\u00e9 social et \u00e9conomique\u00a0(CSE) ou, en l\u2019absence de comit\u00e9, par l\u2019employeur, \u00e9chappent aux cotisations sociales si leur valeur n\u2019exc\u00e8de pas, en\u00a02021, 171,40\u00a0\u20ac par employ\u00e9.<\/p>\n<p>Cependant, afin de renforcer le pouvoir d\u2019achat des salari\u00e9s et de soutenir l\u2019activit\u00e9 des commerces, le gouvernement porte ce montant \u00e0 250\u00a0\u20ac pour les ch\u00e8ques-cadeaux distribu\u00e9s \u00e0 l\u2019occasion des f\u00eates de No\u00ebl\u00a02021. Autrement dit, les employeurs (ou les CSE) peuvent, \u00e0 cette occasion, allouer des ch\u00e8ques-cadeaux exon\u00e9r\u00e9s de cotisations sociales \u00e0 hauteur de 250\u00a0\u20ac par salari\u00e9.<\/p>\n<p>Ce plafond major\u00e9 d\u2019exon\u00e9ration s\u2019applique, en principe, aux ch\u00e8ques-cadeaux remis aux salari\u00e9s au plus tard le\u00a031\u00a0d\u00e9cembre\u00a02021. Cependant, l\u2019Urssaf a indiqu\u00e9 que par tol\u00e9rance, cet avantage b\u00e9n\u00e9ficiait aux ch\u00e8ques-cadeaux, bons d\u2019achat et cadeaux en nature distribu\u00e9s aux salari\u00e9s au plus tard au\u00a031\u00a0janvier\u00a02022.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> des ch\u00e8ques-cadeaux de No\u00ebl peuvent aussi \u00eatre attribu\u00e9s aux enfants (\u00e2g\u00e9s de\u00a016\u00a0ans au plus en\u00a02021) des salari\u00e9s. Le plafond de 250\u00a0\u20ac est alors appr\u00e9ci\u00e9 s\u00e9par\u00e9ment pour le salari\u00e9 (ou pour chaque salari\u00e9 si les deux conjoints travaillent dans l\u2019entreprise) et pour chacun de ses\u00a0(leurs) enfants.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/minefi.hosting.augure.com\/Augure_Minefi\/r\/ContenuEnLigne\/Download?id=54118678-9FAD-4161-9C3C-CB29E317FF85&amp;filename=1706%20%E2%80%93%20CP%20Augmentation%20exceptionnelle%20du%20plafond%20des%20ch%C3%A8ques-cadeaux%20distribu%C3%A9s%20aux%20salari%C3%A9s.pdf\" class=\"target-blank\"><br \/>\n               Communiqu\u00e9 de presse du minist\u00e8re de l\u2019\u00c9conomie, des Finances et de la Relance du 24\u00a0novembre\u00a02021<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les ch\u00e8ques-cadeaux, bons d\u2019achat et cadeaux en nature distribu\u00e9s aux salari\u00e9s au plus tard le 31\u00a0janvier\u00a02022 sont exon\u00e9r\u00e9s de cotisations sociales dans la limite de\u00a0250\u00a0\u20ac.<\/p>\n","protected":false},"author":5,"featured_media":13958,"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-13957","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\/13957","targetHints":{"allow":["GET"]}}],"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=13957"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13957\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/13958"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=13957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=13957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=13957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}