<\/p>\n
Les bons d\u2019achat octroy\u00e9s par les employeurs aux salari\u00e9s \u00e0 l\u2019occasion de la rentr\u00e9e scolaire sont, en principe, soumis aux cotisations sociales, \u00e0 la CSG et \u00e0 la CRDS.<\/p>\n
Cependant, l\u2019Urssaf admet qu\u2019ils soient exon\u00e9r\u00e9s de cotisations et contributions de S\u00e9curit\u00e9 sociale d\u00e8s lors que le montant global des bons d\u2019achat et des cadeaux attribu\u00e9s \u00e0 un salari\u00e9, sur une m\u00eame ann\u00e9e civile, n\u2019exc\u00e8de pas\u00a05\u00a0% du plafond mensuel de la S\u00e9curit\u00e9 sociale, soit\u00a0163\u00a0\u20ac en\u00a02017.<\/p>\n
Lorsque plusieurs bons d\u2019achat ou cadeaux sont allou\u00e9s au cours d\u2019une m\u00eame ann\u00e9e \u00e0 un salari\u00e9 et que ce seuil annuel global est d\u00e9pass\u00e9, un bon d\u2019achat accord\u00e9 pour la rentr\u00e9e scolaire peut quand m\u00eame \u00eatre exon\u00e9r\u00e9 de cotisations et contributions \u00e0 condition que\u00a0:
– son utilisation soit d\u00e9termin\u00e9e, c\u2019est-\u00e0-dire que le bon d\u2019achat mentionne la nature du bien qu\u2019il permet d\u2019acqu\u00e9rir, le ou les rayon(s) d\u2019un grand magasin (par exemple, fournitures scolaires, livres, v\u00eatements) ou encore le nom d\u2019un ou plusieurs magasins sp\u00e9cialis\u00e9s (bons multi-enseignes)\u00a0;
– son montant ne d\u00e9passe pas, au titre de l\u2019ann\u00e9e\u00a02017,\u00a0163\u00a0\u20ac par enfant scolaris\u00e9.<\/p>\n
\n Pr\u00e9cision :<\/span> cette exon\u00e9ration s\u2019applique pour la rentr\u00e9e scolaire des enfants \u00e2g\u00e9s de moins de\u00a026\u00a0ans dans l\u2019ann\u00e9e d\u2019attribution du bon d\u2019achat, sous r\u00e9serve de la justification du suivi de scolarit\u00e9.<\/p>\n Les Echos Publishing 2017<\/p>\n","protected":false},"excerpt":{"rendered":" Les bons d\u2019achat offerts aux salari\u00e9s \u00e0 l\u2019occasion de la rentr\u00e9e scolaire peuvent, sous certaines conditions, \u00eatre exon\u00e9r\u00e9s de cotisations sociales.<\/p>\n","protected":false},"author":0,"featured_media":3385,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[32],"class_list":["post-3384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/3384"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=3384"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/3384\/revisions"}],"predecessor-version":[{"id":3386,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/3384\/revisions\/3386"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/3385"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=3384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=3384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=3384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}