{"id":2644,"date":"2021-12-16T15:30:50","date_gmt":"2021-12-16T14:30:50","guid":{"rendered":"https:\/\/skeliade.fr\/?p=2644"},"modified":"2022-01-21T15:20:47","modified_gmt":"2022-01-21T14:20:47","slug":"prendre-en-charge-les-frais-de-repas","status":"publish","type":"post","link":"https:\/\/skeliade.fr\/fr\/prendre-en-charge-les-frais-de-repas\/","title":{"rendered":"Prendre en charge les frais de repas"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2644\" class=\"elementor elementor-2644\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b4474b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"7b4474b7\" data-element_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-50 elementor-top-column elementor-element elementor-element-706b1f5\" data-id=\"706b1f5\" data-element_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-c34f3e2 elementor-widget elementor-widget-image\" data-id=\"c34f3e2\" data-element_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=\"543\" height=\"362\" src=\"https:\/\/skeliade.fr\/wp-content\/uploads\/2021\/12\/Frais-de-repas.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-2647\" alt=\"Frais de repas\" srcset=\"https:\/\/skeliade.fr\/wp-content\/uploads\/2021\/12\/Frais-de-repas.jpg 543w, https:\/\/skeliade.fr\/wp-content\/uploads\/2021\/12\/Frais-de-repas-300x200.jpg 300w\" sizes=\"(max-width: 543px) 100vw, 543px\" \/>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-154018a1\" data-id=\"154018a1\" data-element_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-12ca747d elementor-widget elementor-widget-text-editor\" data-id=\"12ca747d\" data-element_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><strong>\u00a0<\/strong><\/p><p><strong>\u00a0<\/strong><\/p><p><strong>Comment prendre en charge les frais de repas des salari\u00e9s ?<\/strong><\/p><p><strong>Quelles conditions et modalit\u00e9s respecter pour que les remboursements ou allocations vers\u00e9s soient exon\u00e9r\u00e9s ?<\/strong><\/p><p><b>Ci-dessous un rappel des r\u00e8gles et des limites d&rsquo;exon\u00e9ration \u00e0 jour des valeurs 2022<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf2fde2 elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"cf2fde2\" data-element_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-c7428d2\" data-id=\"c7428d2\" data-element_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-772834f elementor-widget elementor-widget-text-editor\" data-id=\"772834f\" data-element_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<h3><strong><span style=\"color: #dc7200;\">Indemniser les frais de repas : Bar\u00e8me et conditions d&rsquo;exon\u00e9ration<\/span><\/strong><\/h3><p>En mati\u00e8re de frais de restauration, il convient de distinguer les frais de repas au restaurant, les frais de repas en dehors du lieu de travail et les frais de repas sur le lieu de travail.<\/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-692631c elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"692631c\" data-element_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-7f91db4\" data-id=\"7f91db4\" data-element_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-60b4dae elementor-widget elementor-widget-eae-data-table\" data-id=\"60b4dae\" data-element_type=\"widget\" data-widget_type=\"eae-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"eae-table-container\">\n\t\t\t<div class=\"eae-table-wrapper\">\n\t\t\t\t\t\t\t<div class=\"eae-table-wrap\">\n\t\t\t\t\n\t\t\t\t<table class=\"eae-table\" data-settings=\"{&quot;sort&quot;:false,&quot;search&quot;:false}\">\n\t\t\t\t\t\n\t\t<thead class=\"eae-table-head\">\n\t\t\t\t\t\t<tr class=\"eae-table-row\">\n\t\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-7d2049b\" rowspan=\"2\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">Indemnit\u00e9s<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-cd508b4\" colspan=\"4\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">Limites d'exon\u00e9ration<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\t\t\t<\/tr><tr class=\"eae-table-row\">\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-bb6bd8b\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2019<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-9532b1f\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2020<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-417d31e\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2021<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-34b2635\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2022<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\t\t<\/thead> \n\t\t\t\t\t\t\t\t\t\t<tbody class=\"eae-table__body\">\n\t\t\t\t\t\t<tr class=\"eae-table__body-row\">\n\t\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-3390350\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">1) Repas au restaurant<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-ed347b6\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">18,80\u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-c12abc8\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">19,00 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-689d0c0\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">19,10 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-c0daa69\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\"> 19,40 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\t\t\t<\/tr><tr class=\"eae-table__body-row\">\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-7b04532\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">2) Restauration hors des locaux, Paniers de chantier<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-4793e13\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">9,20 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-6b06ee8\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">9,30 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-8ee2511\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">9,40 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-063130d\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\"> 9,50 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\t\t\t<\/tr><tr class=\"eae-table__body-row\">\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-1ee7d72\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">3) Restauration sur le lieu de travail (paniers de jours, de nuit...)<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-4fb64d6\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">6,60 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-9323986\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">6,70 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-1c4a10e\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">6,70 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-ff16045\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\"> 6,80 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\t\t\t<\/tbody>\n\t\t\t\t\t\t\t<\/table>\n\t\t\t\t<\/div>\t\t\t\n\t\t\t<\/div>\n\t\t<\/div>\n\n\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-d615d72 elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"d615d72\" data-element_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-73bb76b\" data-id=\"73bb76b\" data-element_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-9160b06 elementor-widget elementor-widget-text-editor\" data-id=\"9160b06\" data-element_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<ol><li style=\"list-style-type: none;\"><ol><li style=\"list-style-type: none;\"><ol><li><span style=\"color: #dc7200;\"><strong>Repas au restaurant<\/strong><\/span><\/li><\/ol><\/li><\/ol><\/li><\/ol><p>L\u2019employeur peut prendre en charge les frais de repas au restaurant du salari\u00e9 lorsque celui-ci est en d\u00e9placement professionnel, c\u2019est-\u00e0-dire emp\u00each\u00e9 de regagner son domicile ou son lieu de travail.\u00a0Ces frais peuvent \u00eatre pris en charge sur la base des frais r\u00e9ellement engag\u00e9s par le salari\u00e9 (justificatif \u00e0 l\u2019appui), sur la base des frais r\u00e9els mais dans la limite d\u2019un plafond fix\u00e9 par l\u2019entreprise, via une allocation forfaitaire exon\u00e9r\u00e9e de cotisations sociales et d\u2019imp\u00f4t dans une limite fix\u00e9e chaque ann\u00e9e.<\/p><ol style=\"padding-left: 35px;\" start=\"2\"><li><span style=\"color: #dc7200;\"><strong>Frais de restauration hors des locaux de l\u2019entreprise<\/strong><\/span><\/li><\/ol><p>Lorsque le salari\u00e9 est en d\u00e9placement professionnel hors des locaux de l\u2019entreprise, que ses conditions de travail lui interdisent de regagner sa r\u00e9sidence ou son lieu de travail et qu\u2019il n\u2019est pas d\u00e9montr\u00e9 que les circonstances ou les usages de la profession l\u2019oblige \u00e0 prendre ses repas au restaurant, l\u2019employeur prend en charge les frais de repas du salari\u00e9 via une allocation forfaitaire appel\u00e9e aussi panier de chantier, exon\u00e9r\u00e9e de cotisations sociales et d\u2019imp\u00f4t dans la limite mentionn\u00e9e au tableau.\u00a0Il s\u2019agit notamment des salari\u00e9s occup\u00e9s sur des chantiers, des entrep\u00f4ts, des ateliers ext\u00e9rieurs.<\/p><ol style=\"padding-left: 35px;\" start=\"3\"><li><span style=\"color: #dc7200;\"><strong>Salari\u00e9s s\u00e9dentaires contraints de prendre leur repas sur le lieu de travail<\/strong><\/span><\/li><\/ol><p>Lorsque le salari\u00e9 est contraint de prendre une collation ou un repas sur son lieu de travail en raison de conditions particuli\u00e8res d\u2019organisation ou d\u2019horaires de travail (travail en \u00e9quipe, post\u00e9, continu, en horaire d\u00e9cal\u00e9, de nuit), l\u2019employeur peut prendre en charge ses frais de repas via une indemnit\u00e9 de panier.\u00a0Il convient de consid\u00e9rer que les circonstances de fait sont \u00e9tablies chaque fois que le temps de pause se situe en dehors de la plage horaire fix\u00e9e pour les autres salari\u00e9s de l\u2019entreprise ou que le salari\u00e9 dispose d\u2019au plus d\u2019une \u00bd heure pour d\u00e9jeuner entre 12H et 14H.<\/p><p><span style=\"background-color: #dc7200; color: #fff;\"><strong>Attention<\/strong><\/span><\/p><ul style=\"padding-left: 35px;\"><li>Les frais de repas ne peuvent \u00eatre pris en charge via une prime de panier que si le salari\u00e9 est soumis \u00e0 des conditions particuli\u00e8res d\u2019organisation ou d\u2019horaire de travail. Des indemnit\u00e9s de panier vers\u00e9es \u00e0 du personnel s\u00e9dentaire travaillant dans des conditions normales constituent un avantage en nature soumis \u00e0 cotisations sociales.<\/li><li>Les allocations forfaitaires vers\u00e9es aux salari\u00e9s sont r\u00e9put\u00e9es utilis\u00e9es conform\u00e9ment \u00e0 leur objet <strong>\u00e0 condition que l\u2019employeur puisse d\u00e9montrer les circonstances de fait.<\/strong><\/li><\/ul>\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-e7f8511 elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"e7f8511\" data-element_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-751b7ff\" data-id=\"751b7ff\" data-element_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-3b9eebd elementor-widget elementor-widget-text-editor\" data-id=\"3b9eebd\" data-element_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<h3><strong><span style=\"color: #dc7200;\">Attribuer des\u00a0<span style=\"caret-color: #dc7200;\">tickets<\/span>\u00a0restaurant<\/span><\/strong><\/h3><p>L\u2019employeur peut prendre en charge les frais de repas des salari\u00e9s s\u00e9dentaires travaillant dans des conditions normales par le biais d\u2019attribution de tickets restaurant.<\/p><p><span style=\"color: #dc7200;\"><strong>Modalit\u00e9s d\u2019attribution<\/strong><\/span><\/p><ul style=\"padding-left: 35px;\"><li>Il s\u2019agit d\u2019un dispositif facultatif<\/li><li>Si l\u2019employeur d\u00e9cide de mettre en place les titres-restaurant, il doit en faire b\u00e9n\u00e9ficier tous les salari\u00e9s, y compris les stagiaires. Il peut toutefois fixer des conditions diff\u00e9renci\u00e9es d\u00e8s lors qu\u2019elles se fondent sur des crit\u00e8res objectifs excluant toute discrimination.<\/li><li>Les titres-restaurant sont attribu\u00e9s pour chaque jour travaill\u00e9 et \u00e0 condition que le repas soit compris dans l\u2019horaire de travail journalier.<\/li><\/ul><p>\u00a0<br \/><span style=\"color: #dc7200;\"><strong>Conditions d\u2019exon\u00e9ration<\/strong><\/span><\/p><p>L\u2019employeur d\u00e9termine librement le montant de la valeur lib\u00e9ratoire des titres-restaurant qu\u2019il octroie \u00e0 ses salari\u00e9s. Toutefois, la contribution patronale est exon\u00e9r\u00e9e de cotisations sociales sous 2 conditions\u00a0:<\/p><ul style=\"padding-left: 35px;\"><li>\u00eatre comprise entre 50% et 60% de la valeur nominale du titre\u00a0;<\/li><li>ne pas exc\u00e9der la limite maximale d\u2019exon\u00e9ration fix\u00e9e chaque ann\u00e9e<\/li><\/ul>\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-84ef6b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"84ef6b6\" data-element_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-7b371c2\" data-id=\"7b371c2\" data-element_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-77e8874 elementor-widget elementor-widget-eae-data-table\" data-id=\"77e8874\" data-element_type=\"widget\" data-widget_type=\"eae-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"eae-table-container\">\n\t\t\t<div class=\"eae-table-wrapper\">\n\t\t\t\t\t\t\t<div class=\"eae-table-wrap\">\n\t\t\t\t\n\t\t\t\t<table class=\"eae-table\" data-settings=\"{&quot;sort&quot;:false,&quot;search&quot;:false}\">\n\t\t\t\t\t\n\t\t<thead class=\"eae-table-head\">\n\t\t\t\t\t\t<tr class=\"eae-table-row\">\n\t\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-7d2049b\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-9532b1f\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2020<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-c2b671d\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2021<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-34b2635\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2022<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\t\t<\/thead> \n\t\t\t\t\t\t\t\t\t\t<tbody class=\"eae-table__body\">\n\t\t\t\t\t\t<tr class=\"eae-table__body-row\">\n\t\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-3390350\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">Exon\u00e9ration max. de la participation patronale aux titres-restaurant<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-ed347b6\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">5,55 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-c12abc8\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">5,55 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-c982129\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\"> 5,69 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\t\t\t<\/tr><tr class=\"eae-table__body-row\">\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-7b04532\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">Valeur du titre ouvrant droit \u00e0 l\u2019exon\u00e9ration max. si prise en charge employeur = 60%<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-4793e13\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">9,25 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-512da7c\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">9,25 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-35a5994\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">  9,48 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\t\t\t<\/tr><tr class=\"eae-table__body-row\">\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-1ee7d72\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">Valeur du titre ouvrant droit \u00e0 l\u2019exon\u00e9ration max. si prise en charge employeur = 50%<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-4fb64d6\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">11,10 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-deb3518\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">11,10 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-cf12a52\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">  11,38 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\t\t\t<\/tbody>\n\t\t\t\t\t\t\t<\/table>\n\t\t\t\t<\/div>\t\t\t\n\t\t\t<\/div>\n\t\t<\/div>\n\n\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-bf258ef elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"bf258ef\" data-element_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-f9f9e70\" data-id=\"f9f9e70\" data-element_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-258b81a elementor-widget elementor-widget-text-editor\" data-id=\"258b81a\" data-element_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<h3><strong><span style=\"color: #dc7200;\">Mettre \u00e0 disposition un restaurant d\u2019entreprise<\/span><\/strong><\/h3><p>Lorsque l\u2019employeur met \u00e0 la disposition de ses salari\u00e9s un restaurant d\u2019entreprise, la contribution patronale de l\u2019employeur est exon\u00e9r\u00e9e \u00e0 condition que la participation du salari\u00e9 au prix du repas soit au moins \u00e9gale ou sup\u00e9rieure \u00e0 50% de la valeur forfaitaire de l\u2019avantage en nature nourriture. Contrairement aux titres-restaurant, la condition d\u2019exon\u00e9ration porte sur la part salariale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c45fd26 elementor-widget elementor-widget-eae-data-table\" data-id=\"c45fd26\" data-element_type=\"widget\" data-widget_type=\"eae-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"eae-table-container\">\n\t\t\t<div class=\"eae-table-wrapper\">\n\t\t\t\t\t\t\t<div class=\"eae-table-wrap\">\n\t\t\t\t\n\t\t\t\t<table class=\"eae-table\" data-settings=\"{&quot;sort&quot;:false,&quot;search&quot;:false}\">\n\t\t\t\t\t\n\t\t<thead class=\"eae-table-head\">\n\t\t\t\t\t\t<tr class=\"eae-table-row\">\n\t\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-7d2049b\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-9532b1f\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2020<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-c2b671d\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2021<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\n\t\t<th class=\"eae-table__head_column elementor-repeater-item-34b2635\">\n\t\t\t<div class=\"eae-table__head__wrapper\" style=\"flex-direction: row;\" >\n\t\t\t\t<div class=\"eae-table__head-column-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table__column-text\">2022<\/span>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>      \n\t\t<\/th>\n\t\t\t\t<\/thead> \n\t\t\t\t\t\t\t\t\t\t<tbody class=\"eae-table__body\">\n\t\t\t\t\t\t<tr class=\"eae-table__body-row\">\n\t\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-3390350\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">Avantage en nature repas<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-ed347b6\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">4,90 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-c12abc8\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\">4,95 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\n\t\t<td class=\"eae-table__body_row_column elementor-repeater-item-c982129\" colspan=\"1\" rowspan=\"1\">  \n\t\t\t<div class=\"eae-table__body-column-wrapper\">\n\t\t\t<div class=\"eae-table__col-inner\">\t\t\t   \n\t\t\t\t\t\t\t\t\t\t\t<span class=\"eae-table-body__text\"> 5,00 \u20ac<\/span>\n\t\t\t\n\t\t\t\n\t\t\t \n\t\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/td>\n\n\t\t\t\t\t<\/tbody>\n\t\t\t\t\t\t\t<\/table>\n\t\t\t\t<\/div>\t\t\t\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba2aaa6 elementor-widget elementor-widget-text-editor\" data-id=\"ba2aaa6\" data-element_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><strong><u>Exemples<\/u><\/strong><\/p><p>Pour l\u2019ann\u00e9e 2021, l\u2019entreprise accorde une subvention de 9\u20ac maximum.<\/p><ul style=\"padding-left: 35px;\"><li><strong>Le salari\u00e9 a un plateau repas d\u2019un montant de 11 euros.<\/strong> Le salari\u00e9 prend en charge au minimum 2,48 euros\u00a0(4,95\u20ac x 50%) ; l\u2019employeur la diff\u00e9rence soit 8,52 euros.<\/li><\/ul><ul style=\"padding-left: 35px;\"><li><strong>Le salari\u00e9 a un plateau repas d\u2019un montant de 17 euros.\u00a0<\/strong>L\u2019employeur va contribuer \u00e0 hauteur de 9\u20ac et le salari\u00e9 va payer la diff\u00e9rence soit 8 euros.<\/li><\/ul>\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>Comment prendre en charge les frais de repas ? Quelles conditions et modalit\u00e9s respecter pour que les remboursements et allocations forfaitaires soient exon\u00e9r\u00e9s ? Dans cette article, nous vous rappelons les r\u00e8gles et les limites d\u2019exon\u00e9ration \u00e0 jour des valeurs 2022<\/p>\n","protected":false},"author":1,"featured_media":2647,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.5 (Yoast SEO v23.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Prendre en charge les frais de repas &#8226; Sk\u00e9liade<\/title>\n<meta name=\"description\" content=\"Comment prendre en charge les frais de repas ? Quelles conditions et modalit\u00e9s respecter pour que les remboursements et allocations forfaitaires soient exon\u00e9r\u00e9s ? 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