{"id":3725,"date":"2022-02-21T17:00:47","date_gmt":"2022-02-21T16:00:47","guid":{"rendered":"https:\/\/skeliade.fr\/prendre-en-charge-les-frais-de-repas-2\/"},"modified":"2022-02-21T18:58:06","modified_gmt":"2022-02-21T17:58:06","slug":"bareme-indemnites-kilometriques-2022","status":"publish","type":"post","link":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/","title":{"rendered":"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Bar\u00e8me\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
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u00a0<\/strong>\u00a0<\/strong><\/p>

Un\u00a0 arr\u00eat\u00e9 publi\u00e9 au Journal officiel du 13 f\u00e9vrier 2022<\/strong> fixe le bar\u00e8me forfaitaire des indemnit\u00e9s kilom\u00e9triques applicables aux automobiles, aux motocyclettes et cyclomoteurs<\/strong>. Ce bar\u00e8me est revaloris\u00e9 de 10%,<\/strong> conform\u00e9ment aux annonces du Premier ministre du 25 janvier dernier.\u00a0<\/p>

Nous publions ci-dessous le bar\u00e8me fiscal 2022<\/strong> et vous rappelons \u00e9galement les r\u00e8gles \u00e0 conna\u00eetre<\/strong> pour l’appliquer correctement.<\/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

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Bar\u00e8mes kilom\u00e9triques 2022 publi\u00e9s au Journal officiel du 13 f\u00e9vrier 2022<\/span><\/strong><\/h3>

\u00a0<\/p>

Ces bar\u00e8mes peuvent \u00eatre utilis\u00e9s par les salari\u00e9s ayant opt\u00e9 pour les frais r\u00e9els<\/strong> (au titre de l’utilisation d’un v\u00e9hicule personnel pour les trajets effectu\u00e9s entre leur domicile et leur lieu de travail) ou par les personnes soumises au BNC lors de l’\u00e9tablissement de leur d\u00e9claration d’imp\u00f4t d\u00e9pos\u00e9e en\u00a0 2022 au titre des revenus 2021<\/strong>.<\/p>

Ils peuvent \u00e9galement \u00eatre utilis\u00e9s par les employeurs pour d\u00e9terminer le montant des indemnit\u00e9s kilom\u00e9triques<\/strong> vers\u00e9es aux salari\u00e9s qui utilisent leur v\u00e9hicule personnel pour les d\u00e9placements professionnels <\/strong>effectu\u00e9s en 2022.<\/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

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\n\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\t\t\t<\/tr>\n\t\t\n\t\t\n\t\t\n\t\t
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tBar\u00e8me kilom\u00e9trique applicable aux voitures<\/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>
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tPuissance administrative<\/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
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tJusqu'\u00e0 5.000 km<\/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
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDe 5.001 \u00e0 20.000 km<\/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
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tAu-del\u00e0 de 20.000 km<\/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
\n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t3 CV et moins<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,502<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t(d x 0,3) + 1.007<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,35<\/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>
\n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t4 CV<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,575<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t(d x 0,323) + 1.262<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,387<\/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>
\n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t5 CV<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,603<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t(d x 0,339) + 1.320<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,405<\/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>
\n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t6 CV<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,631<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t(d x 0,355) + 1.382<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,425<\/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>
\n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t7 CV et plus<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,661<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t(d x 0,374) + 1.435<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,446<\/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
\n\t\t\t\t
\n\t\t\t\t\t\n\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tBar\u00e8me kilom\u00e9trique applicable aux motos<\/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>
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tPuissance administrative<\/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
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tJusqu'\u00e0 3.000 km<\/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
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDe 3.001 \u00e0 6.000 km<\/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
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tAu-del\u00e0 de 6.000 km<\/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
\n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t1 ou 2 CV<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,375<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t(d x 0,094) + 845<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,234<\/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>
\n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t3, 4 et 5 CV<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,444<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t(d x 0,078) + 1.099<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,261<\/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>
\n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\tPlus de 5 CV<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,575<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t(d x 0,075) + 1.502<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,325<\/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
\n\t\t\t\t
\n\t\t\t\t\t\n\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tBar\u00e8me kilom\u00e9trique applicable aux v\u00e9lomoteurs et aux scooters dont la puissance est < 50 cm3<\/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>
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tPuissance administrative<\/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
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tJusqu'\u00e0 3.000 km<\/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
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDe 3.001 \u00e0 6.000 km<\/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
\n\t\t\t
\n\t\t\t\t
\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tAu-del\u00e0 de 6.000 km<\/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
\n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t< 50 cm3<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,299<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t(d x 0,07) + 458<\/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
 \n\t\t\t
\n\t\t\t
\t\t\t \n\t\t\t\t\t\t\t\t\t\t\td x 0,162<\/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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Payer des indemnit\u00e9s kilom\u00e9triques : mode d’emploi<\/strong><\/span><\/h3>

\u00a0<\/p>

Comment appliquer le bar\u00e8me fiscal<\/span><\/strong><\/p>

Le remboursement des frais li\u00e9s \u00e0 l’utilisation professionnelle d’un v\u00e9hicule personnel est dans la plupart des cas bas\u00e9 sur la bar\u00e8me kilom\u00e9trique fiscal. L’administration pr\u00e9voit une indemnit\u00e9 forfaitaire par kilom\u00e8tre, fonction de la puissance du v\u00e9hicule (nombre de chevaux fiscaux mentionn\u00e9s sur la carte grise) et du nombre de kilom\u00e8tres parcourus au cours d’une ann\u00e9e civile.<\/span><\/p>

L’indemnit\u00e9 kilom\u00e9trique forfaitaire inclut<\/strong> :<\/p>

      • les frais de carburant<\/li>
      • Les frais d’entretien du v\u00e9hicule<\/li>
      • Les pneumatiques<\/li>
      • la d\u00e9pr\u00e9ciation du v\u00e9hicule<\/li>
      • la prime\u00a0 d’assurance<\/li><\/ul><\/li><\/ul><\/li><\/ul>

        \u00a0<\/p>

        L’indemnit\u00e9 kilom\u00e9trique forfaitaire n’inclut pas<\/strong> :<\/p>

            • les frais de parking<\/li>
            • les frais de p\u00e9age<\/li>
            • les int\u00e9r\u00eats en cas d’achat \u00e0 cr\u00e9dit<\/li><\/ul><\/li><\/ul><\/li><\/ul>

              \u00a0<\/p>

              Depuis du 15 f\u00e9vrier 2021 des dispositions sp\u00e9cifiques s’appliquent aux v\u00e9hicules \u00e9lectriques pour lesquels le bar\u00e8me peut \u00eatre major\u00e9 de 20%. Cette majoration s’applique aux v\u00e9hicules disposant exclusivement d’une motorisation \u00e9lectrique. Le bar\u00e8me de base est applicable aux v\u00e9hicules hybrides (sans majoration donc).<\/p>

              Ces indemnit\u00e9s, dans la limite du bar\u00e8me applicable,\u00a0 sont exclues de l’assiette des cotisations S\u00e9curit\u00e9 Sociale puisque constitutive de remboursement de frais. L’employeur peut donc appliquer un bar\u00e8me moins favorable le cas \u00e9ch\u00e9ant mais pas sup\u00e9rieur.<\/p>

              Les bonnes pratiques<\/span><\/strong><\/p>

              • Suivre le kilom\u00e9trage annuel<\/strong><\/li>
              • Conserver une photocopie de la carte grise du salari\u00e9<\/strong><\/li>
              • Justifier les d\u00e9placements et le nombre de kilom\u00e8tres parcourus<\/strong><\/li><\/ul>

                Les kilom\u00e8tres parcourus doivent \u00eatre justifi\u00e9s au jour le jour au moyen d’un tableau en indiquant la date de d\u00e9placement, le point de d\u00e9part, la destination, l’objet du d\u00e9placement, le nombre de kilom\u00e8tres effectu\u00e9s.<\/p>

                Les justificatifs, de p\u00e9age notamment, doivent \u00eatre conserv\u00e9s.<\/p>

                • R\u00e9int\u00e9grer dans la base de cotisations la prise en charge des contraventions routi\u00e8res des salari\u00e9s<\/strong><\/li><\/ul>

                  La prise en charge des contraventions routi\u00e8res des salari\u00e9s constitue un avantage en nature. Il est donc soumis \u00e0 cotisations sociales.<\/p>

                  N’oubliez pas que l’employeur doit \u00e9galement d\u00e9signer l’auteur de l’infraction.<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                  Un arr\u00eat\u00e9 publi\u00e9 au Journal officiel du 13 f\u00e9vrier 2022 fixe le bar\u00e8me forfaitaire des indemnit\u00e9s kilom\u00e9triques applicables aux automobiles, aux motocyclettes et cyclomoteurs. Ce bar\u00e8me est revaloris\u00e9 de 10%, conform\u00e9ment aux annonces du Premier ministre du 25 janvier dernier.
                  \nNous publions ci-dessous le bar\u00e8me fiscal 2022 et vous rappelons \u00e9galement les r\u00e8gles \u00e0 conna\u00eetre pour l’appliquer correctement.<\/p>\n","protected":false},"author":2,"featured_media":3825,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"yoast_head":"\nLe bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022 • Sk\u00e9liade<\/title>\n<meta name=\"description\" content=\"Un arr\u00eat\u00e9 publi\u00e9 au Journal officiel du 13 f\u00e9vrier 2022 fixe le bar\u00e8me forfaitaire des indemnit\u00e9s kilom\u00e9triques applicables pour 2022. Ce bar\u00e8me est revaloris\u00e9 de 10%, conform\u00e9ment aux annonces du Premier ministre du 25 janvier dernier. Nous publions ci-dessous le bar\u00e8me fiscal 2022 et vous rappelons \u00e9galement les r\u00e8gles \u00e0 conna\u00eetre pour l'appliquer correctement.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022\" \/>\n<meta property=\"og:description\" content=\"Un arr\u00eat\u00e9 publi\u00e9 au Journal officiel du 13 f\u00e9vrier 2022 fixe le bar\u00e8me forfaitaire des indemnit\u00e9s kilom\u00e9triques applicables pour 2022. Ce bar\u00e8me est revaloris\u00e9 de 10%, conform\u00e9ment aux annonces du Premier ministre du 25 janvier dernier. Nous publions ci-dessous le bar\u00e8me fiscal 2022 et vous rappelons \u00e9galement les r\u00e8gles \u00e0 conna\u00eetre pour l'appliquer correctement.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"Sk\u00e9liade\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-21T16:00:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-21T17:58:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1179\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Fabienne MAZEAUD\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Fabienne MAZEAUD\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/\"},\"author\":{\"name\":\"Fabienne MAZEAUD\",\"@id\":\"\/#\/schema\/person\/55500a1a2459ada4ec58c4aad6e054cb\"},\"headline\":\"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022\",\"datePublished\":\"2022-02-21T16:00:47+00:00\",\"dateModified\":\"2022-02-21T17:58:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/\"},\"wordCount\":664,\"publisher\":{\"@id\":\"\/#organization\"},\"image\":{\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg\",\"articleSection\":[\"Chiffres utiles\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/\",\"url\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/\",\"name\":\"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022 • Sk\u00e9liade\",\"isPartOf\":{\"@id\":\"\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg\",\"datePublished\":\"2022-02-21T16:00:47+00:00\",\"dateModified\":\"2022-02-21T17:58:06+00:00\",\"description\":\"Un arr\u00eat\u00e9 publi\u00e9 au Journal officiel du 13 f\u00e9vrier 2022 fixe le bar\u00e8me forfaitaire des indemnit\u00e9s kilom\u00e9triques applicables pour 2022. Ce bar\u00e8me est revaloris\u00e9 de 10%, conform\u00e9ment aux annonces du Premier ministre du 25 janvier dernier. Nous publions ci-dessous le bar\u00e8me fiscal 2022 et vous rappelons \u00e9galement les r\u00e8gles \u00e0 conna\u00eetre pour l'appliquer correctement.\",\"breadcrumb\":{\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#primaryimage\",\"url\":\"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg\",\"contentUrl\":\"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg\",\"width\":1920,\"height\":1179,\"caption\":\"Bar\u00e8me kilom\u00e9trique 2022\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/skeliade.fr\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022\"}]},{\"@type\":\"WebSite\",\"@id\":\"\/#website\",\"url\":\"\/\",\"name\":\"Sk\u00e9liade\",\"description\":\"Gestion externalis\u00e9e de la paie et du personnel\",\"publisher\":{\"@id\":\"\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"\/#organization\",\"name\":\"Sk\u00e9liade\",\"url\":\"\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/skeliade.fr\/wp-content\/uploads\/2021\/03\/SKELIADE_Logo.png\",\"contentUrl\":\"https:\/\/skeliade.fr\/wp-content\/uploads\/2021\/03\/SKELIADE_Logo.png\",\"width\":500,\"height\":156,\"caption\":\"Sk\u00e9liade\"},\"image\":{\"@id\":\"\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/fr.linkedin.com\/company\/skeliade\"]},{\"@type\":\"Person\",\"@id\":\"\/#\/schema\/person\/55500a1a2459ada4ec58c4aad6e054cb\",\"name\":\"Fabienne MAZEAUD\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022 • Sk\u00e9liade","description":"Un arr\u00eat\u00e9 publi\u00e9 au Journal officiel du 13 f\u00e9vrier 2022 fixe le bar\u00e8me forfaitaire des indemnit\u00e9s kilom\u00e9triques applicables pour 2022. Ce bar\u00e8me est revaloris\u00e9 de 10%, conform\u00e9ment aux annonces du Premier ministre du 25 janvier dernier. Nous publions ci-dessous le bar\u00e8me fiscal 2022 et vous rappelons \u00e9galement les r\u00e8gles \u00e0 conna\u00eetre pour l'appliquer correctement.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/","og_locale":"fr_FR","og_type":"article","og_title":"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022","og_description":"Un arr\u00eat\u00e9 publi\u00e9 au Journal officiel du 13 f\u00e9vrier 2022 fixe le bar\u00e8me forfaitaire des indemnit\u00e9s kilom\u00e9triques applicables pour 2022. Ce bar\u00e8me est revaloris\u00e9 de 10%, conform\u00e9ment aux annonces du Premier ministre du 25 janvier dernier. Nous publions ci-dessous le bar\u00e8me fiscal 2022 et vous rappelons \u00e9galement les r\u00e8gles \u00e0 conna\u00eetre pour l'appliquer correctement.","og_url":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/","og_site_name":"Sk\u00e9liade","article_published_time":"2022-02-21T16:00:47+00:00","article_modified_time":"2022-02-21T17:58:06+00:00","og_image":[{"width":1920,"height":1179,"url":"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg","type":"image\/jpeg"}],"author":"Fabienne MAZEAUD","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Fabienne MAZEAUD","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#article","isPartOf":{"@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/"},"author":{"name":"Fabienne MAZEAUD","@id":"\/#\/schema\/person\/55500a1a2459ada4ec58c4aad6e054cb"},"headline":"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022","datePublished":"2022-02-21T16:00:47+00:00","dateModified":"2022-02-21T17:58:06+00:00","mainEntityOfPage":{"@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/"},"wordCount":664,"publisher":{"@id":"\/#organization"},"image":{"@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg","articleSection":["Chiffres utiles"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/","url":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/","name":"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022 • Sk\u00e9liade","isPartOf":{"@id":"\/#website"},"primaryImageOfPage":{"@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#primaryimage"},"image":{"@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg","datePublished":"2022-02-21T16:00:47+00:00","dateModified":"2022-02-21T17:58:06+00:00","description":"Un arr\u00eat\u00e9 publi\u00e9 au Journal officiel du 13 f\u00e9vrier 2022 fixe le bar\u00e8me forfaitaire des indemnit\u00e9s kilom\u00e9triques applicables pour 2022. Ce bar\u00e8me est revaloris\u00e9 de 10%, conform\u00e9ment aux annonces du Premier ministre du 25 janvier dernier. Nous publions ci-dessous le bar\u00e8me fiscal 2022 et vous rappelons \u00e9galement les r\u00e8gles \u00e0 conna\u00eetre pour l'appliquer correctement.","breadcrumb":{"@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#primaryimage","url":"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg","contentUrl":"https:\/\/skeliade.fr\/wp-content\/uploads\/2022\/02\/Indemnites-kilometriques.jpg","width":1920,"height":1179,"caption":"Bar\u00e8me kilom\u00e9trique 2022"},{"@type":"BreadcrumbList","@id":"https:\/\/skeliade.fr\/fr\/bareme-indemnites-kilometriques-2022\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/skeliade.fr\/fr\/"},{"@type":"ListItem","position":2,"name":"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2022"}]},{"@type":"WebSite","@id":"\/#website","url":"\/","name":"Sk\u00e9liade","description":"Gestion externalis\u00e9e de la paie et du personnel","publisher":{"@id":"\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"\/#organization","name":"Sk\u00e9liade","url":"\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"\/#\/schema\/logo\/image\/","url":"https:\/\/skeliade.fr\/wp-content\/uploads\/2021\/03\/SKELIADE_Logo.png","contentUrl":"https:\/\/skeliade.fr\/wp-content\/uploads\/2021\/03\/SKELIADE_Logo.png","width":500,"height":156,"caption":"Sk\u00e9liade"},"image":{"@id":"\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/fr.linkedin.com\/company\/skeliade"]},{"@type":"Person","@id":"\/#\/schema\/person\/55500a1a2459ada4ec58c4aad6e054cb","name":"Fabienne MAZEAUD"}]}},"_links":{"self":[{"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/posts\/3725"}],"collection":[{"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/comments?post=3725"}],"version-history":[{"count":78,"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/posts\/3725\/revisions"}],"predecessor-version":[{"id":3829,"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/posts\/3725\/revisions\/3829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/media\/3825"}],"wp:attachment":[{"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/media?parent=3725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/categories?post=3725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/skeliade.fr\/fr\/wp-json\/wp\/v2\/tags?post=3725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}