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class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><a name=\"UP\"><\/a><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">La mobilit&eacute; internationale d&rsquo;un salari&eacute;, hors r&eacute;mun&eacute;ration de base et part variable (bonus, int&eacute;ressement, participation, stock-options), &eacute;tant accompagn&eacute;e de co&ucirc;ts &eacute;lev&eacute;s (avantage en nature logement, frais de d&eacute;m&eacute;nagement, imp&ocirc;ts &agrave; l&rsquo;&eacute;tranger pay&eacute; par la soci&eacute;t&eacute;), il est n&eacute;cessaire pour la soci&eacute;t&eacute; de v&eacute;rifier que l&rsquo;ensemble des optimisations sociales et fiscales disponibles soient mises en place.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il est mentionn&eacute; ci-dessous les principales optimisations sociales pouvant &ecirc;tre mises en place (cliquez sur une section pour y acc&eacute;der directement).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 14px;\"><span style=\"color: rgb(0, 0, 205);\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/span><\/p>\n<p><a href=\"#quest\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Les questions &agrave; se poser avant de mettre en place une politique d&rsquo;optimisation sociale<\/span><\/span><\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#ANL\"><span style=\"color: rgb(255, 140, 0);\"><span><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ L&rsquo;avantage en nature logement<\/span><\/span><\/span><\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#ANV\"><span style=\"color: rgb(255, 140, 0);\"><span><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ L&rsquo;avantage en nature voiture<\/span><\/span><\/span><\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#ANN\"><span style=\"color: rgb(255, 140, 0);\"><span><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ L&rsquo;avantage en nature nourriture<\/span><\/span><\/span><\/span><\/a><\/p>\n<p><span style=\"color: rgb(255, 140, 0);\"><br \/>\n\t<\/span><\/p>\n<p><a href=\"#IDG\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Les indemnit&eacute;s de grand d&eacute;placement<\/span><\/span><\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#Mand\"><span style=\"color: rgb(255, 140, 0);\"><span><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ L&rsquo;avantage nature logement et nourriture pour les mandataires sociaux<\/span><\/span><\/span><\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#Fin de M\"><span style=\"color: rgb(255, 140, 0);\"><span><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ G&eacute;rer la fin de mission d&rsquo;un salari&eacute;<\/span><\/span><\/span><\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#Frais\"><span style=\"color: rgb(255, 140, 0);\"><span><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Les frais accept&eacute;s comme frais professionnels en mobilit&eacute; <\/span><\/span><\/span><\/span><\/a><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><u><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a name=\"quest\"><\/a><br \/>\n\t<\/span><\/span><\/span><\/u><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><br \/>\n\t<\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><strong><br \/>\n\t<\/strong><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"color: rgb(255, 140, 0);\">\/\/ Les questions &agrave; se poser avant de mettre en place une politique d&rsquo;optimisation sociale<\/span><\/span> <span style=\"font-size: 12px;\"><a href=\"#UP\">(haut de page)<\/a><\/span><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Attention, lors de la mise en place d&rsquo;une politique d&rsquo;optimisation sociale et fiscale, il faut s&rsquo;assurer que trois conditions soient respect&eacute;es&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-align: justify; margin-left: 40px;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/\/ Les r&egrave;gles sociales et fiscales sont clairement connues et maitris&eacute;es <\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">L&rsquo;application de ces r&egrave;gles doit &ecirc;tre connue par les diff&eacute;rents intervenants (Ressources Humaines ou gestionnaire de paie). <\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Les r&egrave;gles sociales et fiscales &eacute;tant en perp&eacute;tuelle &eacute;volution, il est recommand&eacute; une vieille juridique de la part de la soci&eacute;t&eacute; en mati&egrave;re sociale, pour s&rsquo;assurer que la paie de l&rsquo;ensemble des salari&eacute;s soient correctes, et fiscale, certaines optimisations fiscales n&rsquo;&eacute;tant disponibles que si celles-ci sont clairement identifiables &agrave; travers la DADSU (ex&nbsp;: article 155B).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Enfin, les r&egrave;gles doivent &eacute;galement &ecirc;tre ma&icirc;tris&eacute;es par les services de paie. Une optimisation tardive (ou des r&eacute;gularisations n&eacute;cessaires multiples) entraine dans le meilleurs des cas une perte de temps importante pour les services de paie et dans le pire des cas une audit de la part des URSSAF avec toutes les implications financi&egrave;res pouvant y &ecirc;tre li&eacute;es (r&eacute;gularisation, application de p&eacute;nalit&eacute;s et majorations) .<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-align: justify; margin-left: 40px;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/\/ Les intervenants dans la mise en place d&rsquo;optimisation sociale et fiscale comprennent l&rsquo; enjeu financier<\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Les optimisations sociales et fiscales peuvent g&eacute;n&eacute;rer des &eacute;conomies significatives pour une entreprise. <\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Par contre, si l&rsquo;ensemble des intervenants dans la mise en place de ces optimisations ne comprennent pas les enjeux financiers pour la soci&eacute;t&eacute;, il deviendra difficile d&rsquo;obtenir les informations n&eacute;cessaires (co&ucirc;ts des lease-plan pour la voiture avec carte essence ou non pour l&rsquo;avantage en nature voiture, baux au nom de la soci&eacute;t&eacute; avec un nombre de pi&egrave;ces principales clairement d&eacute;finies pour l&rsquo;optimisation logement, niveau de r&eacute;mun&eacute;ration de r&eacute;f&eacute;rence pour l&rsquo;application de l&rsquo;article 155B du Code g&eacute;n&eacute;ral des imp&ocirc;ts, etc).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il est donc recommand&eacute; de mentionner les &eacute;conomies pouvant &ecirc;tre g&eacute;n&eacute;rer &agrave; l&rsquo;ensemble des intervenants afin de les sensibiliser aux pratiques de la soci&eacute;t&eacute; en mati&egrave;re d&rsquo;optimisation.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-align: justify; margin-left: 40px;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/\/ Le co&ucirc;t des ressources n&eacute;cessaires &agrave; la mise en place de cette politique d&rsquo;optimisation sociale et fiscale n&rsquo;exc&egrave;de pas les &eacute;conomies g&eacute;n&eacute;r&eacute;es <\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">G&eacute;n&eacute;rer certaines &eacute;conomies demande parfois un temps consid&eacute;rable et la mise en place n&rsquo;est pas obligatoirement g&eacute;n&eacute;ratrice d&rsquo;&eacute;conomies. Il est donc parfois pr&eacute;f&eacute;rable, soit d&rsquo;abandonner l&rsquo;&eacute;conomie si cette derni&egrave;re est faible, soit faire appel &agrave; un prestataire externe qui pourra plus ais&eacute;ment mettre en place cette politique d&rsquo;optimisation.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a name=\"ANL\"><\/a><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><br \/>\n\t<\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ L&rsquo;avantage en nature logement <\/span><\/span><\/span><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><a href=\"#UP\">(haut de page)<\/a><\/span><\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Le logement mis &agrave; la disposition d&rsquo;un salari&eacute; par sa soci&eacute;t&eacute; lors de d&eacute;placements professionnels ou de missions &agrave; l&rsquo;&eacute;tranger est consid&eacute;r&eacute; comme un avantage en nature par les URSSAFs. Cet avantage est donc assujetti aux cotisations de s&eacute;curit&eacute; sociale employ&eacute;s, employeurs et taxes assises sur les salaires.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Cet &eacute;l&eacute;ment de r&eacute;mun&eacute;ration repr&eacute;sentant d&eacute;j&agrave;, avant assujettissement &agrave; la s&eacute;curit&eacute; sociale fran&ccedil;aise, un co&ucirc;t substantiel, les autorit&eacute;s sociales permettent aujourd&rsquo;hui de r&eacute;duire la facture sociale en optimisant cet avantage en paie.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">D&eacute;clarer la valeur locative brute<\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">L&rsquo;administration sociale autorise les soci&eacute;t&eacute;s qui octroient un avantage en nature logement &agrave; certains salari&eacute;s de d&eacute;clarer en paie uniquement le montant de la valeur locative brute.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Cette valeur locative brute est identifiable sur la taxe d&rsquo;habitation du logement des salari&eacute;s b&eacute;n&eacute;ficiant de cet avantage.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Cette optimisation permet en g&eacute;n&eacute;ral aux entreprises de r&eacute;duire d&rsquo;environ 60 &agrave; 70% la facture sociale de cet avantage en nature.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">D&eacute;clarer le forfait pi&egrave;ce<\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">D&eacute;clarer le forfait-pi&egrave;ce est, pour les entreprises, une des meilleures fa&ccedil;ons de r&eacute;duire le co&ucirc;t social de la mobilit&eacute; internationale d&rsquo;un salari&eacute; d&eacute;tach&eacute;.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Le forfait-pi&egrave;ce est un bar&egrave;me communiqu&eacute; chaque ann&eacute;e par l&rsquo;administration sociale permettant de calculer l&rsquo;avantage en nature logement en fonction de deux param&egrave;tres&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; le niveau de r&eacute;mun&eacute;ration mensuel du salari&eacute;&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; le nombre de pi&egrave;ces dites &laquo;&nbsp;principales&nbsp;&raquo; occup&eacute;es.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Par pi&egrave;ces principales, les autorit&eacute;s sociales entendent les pi&egrave;ces o&ugrave; il est possible de vivre, c&rsquo;est-&agrave;-dire s&eacute;jours, bureaux, chambres, salons (ainsi que le parking). Les pi&egrave;ces telles que la cuisine, les toilettes, salle-de-bains, placards ne sont pas comptabilis&eacute;s.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Vous trouverez ci-joint le lien&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><a href=\"http:\/\/www.urssaf.fr\/profil\/employeurs\/baremes\/baremes\/avantages_en_nature_01.html#OG54765\" target=\"_blank\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><font color=\"#000000\">http:\/\/www.urssaf.fr<\/font><\/span><\/span><\/a><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Pour b&eacute;n&eacute;ficier de cet avantage, l&rsquo;entreprise doit imp&eacute;rativement signer le bail en son nom et non au nom du salari&eacute;. En effet, si le bail est au nom du salari&eacute;, l&rsquo;avantage en nature logement sera consid&eacute;r&eacute; comme un avantage en nature en esp&egrave;ces et donc assujetti aux cotisations dans sa totalit&eacute;.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Enfin, l&rsquo;application de ce bar&egrave;me permet &eacute;galement &agrave; la soci&eacute;t&eacute; r&eacute;gler un grand nombre de d&eacute;penses pour le compte du salari&eacute;, sans que ces avantages viennent augmenter la facture sociale pour l&rsquo;entreprise, tel le chauffage, de l&rsquo;eau, du garage, de l&rsquo;&eacute;lectricit&eacute; et du gaz.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Exemple&nbsp;: Une entreprise loge un salari&eacute; assujetti &agrave; la s&eacute;curit&eacute; sociale fran&ccedil;aise &agrave; Paris. L&rsquo;appartement &agrave; un loyer de EUR 2 500 par mois avec EUR 200 de charges mensuelles pour l&rsquo;&eacute;lectricit&eacute;, l&rsquo;eau et le chauffage. L&rsquo;appartement comprend, trois chambres, un salon, une salle &agrave; manger, une cuisine, deux salles de bains et deux toilettes.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">a) En l&rsquo;absence d&rsquo;un bail au nom de la soci&eacute;t&eacute;, le montant de l&rsquo;avantage en nature logement devant &ecirc;tre soumis aux cotisations de s&eacute;curit&eacute; sociale est de&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">EUR 40 500 <\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">(12 x EUR 2 700 + le remboursement de charges sociales employ&eacute;s)<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">soit un co&ucirc;t total de EUR 56 700 <\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">(EUR 32 400 de logement, EUR 8 100 approximativement de s&eacute;curit&eacute; sociale employ&eacute; et EUR 16 200 de s&eacute;curit&eacute; sociale employeur).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">b) Avec un bail de soci&eacute;t&eacute;, le montant de l&rsquo;avantage en nature logement devant &ecirc;tre soumis aux cotisations de s&eacute;curit&eacute; sociale est de&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">EUR 12 525<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">(12 x 5 x EUR 167 + le remboursement de charges sociales employ&eacute;s)<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">soit un co&ucirc;t total de EUR 49 935<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">(EUR 32 400 de logement, EUR 2 505 approximativement de s&eacute;curit&eacute; sociale employ&eacute; et EUR 5 010 de s&eacute;curit&eacute; sociale employeur).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><b>L&rsquo;entreprise a fait une &eacute;conomie de EUR 6 765 en optimisant l&rsquo;avantage en nature logement sur un salari&eacute; pendant 1 an.<\/b><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><i>Cet exemple prend comme hypoth&egrave;se un taux moyen de 20% de s&eacute;curit&eacute; sociale employ&eacute;, 40% de s&eacute;curit&eacute; sociale employeur (charges sociales et taxes assises sur les salaires). Par contre, l&rsquo;impact de l&rsquo;imp&ocirc;t sur le revenu en cas de non-application du r&eacute;gime sp&eacute;cial des impatri&eacute;s n&rsquo;est pas pris en compte.<\/i><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Les optimisations sur l&rsquo;avantage en nature logement sont principalement mises en place lorsque les missions sont pour des p&eacute;riodes de moyens ou long-terme, c&rsquo;est-&agrave;-dire 6 mois ou plus. En effet, il est souvent plus simple dans le cas de missions de courtes dur&eacute;es de garder le salari&eacute; &agrave; l&rsquo;h&ocirc;tel ou de loger par des agences louant des appartements pour des courtes dur&eacute;es. Dans ce cas, nous vous recommandons de vous rendre &agrave; la section &laquo;&nbsp;indemnit&eacute;s de grands d&eacute;placements&nbsp;&raquo;.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a name=\"ANV\"><\/a><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ L&rsquo;avantage en nature voiture <\/span><\/span><\/span><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><a href=\"#UP\">(haut de page)<\/a><\/span><\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il est fr&eacute;quent que les salari&eacute;s en mobilit&eacute; internationale b&eacute;n&eacute;ficient d&rsquo;un avantage en nature voiture d&eacute;j&agrave; disponible &agrave; certains salari&eacute;s en local.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Comme pour les salari&eacute;s locaux, cet avantage en nature voiture peut &ecirc;tre optimis&eacute;.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Nous vous proposons de vous rendre sur le site des URSSAFs qui d&eacute;finis clairement &agrave; travers un tableau synth&eacute;tique les optimisations possibles.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><a href=\"http:\/\/www.urssaf.fr\/profil\/employeurs\/baremes\/baremes\/avantages_en_nature_02.html#OG54777\" target=\"_blank\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><font color=\"#000000\">http:\/\/www.urssaf.fr\/<\/font><\/span><\/span><br \/>\n\t<\/a><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a name=\"ANN\"><\/a><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><br \/>\n\t<\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ L&rsquo;avantage en nature nourriture <\/span><\/span><\/span><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><a href=\"#UP\">(haut de page)<\/a><\/span><\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il est possible pour l&rsquo;employeur d&rsquo;apporter une contribution aux repas de ces salari&eacute;s. Cette assistance est reconnue comme non-cotisable &agrave; condition que certains plafonds ne soient pas d&eacute;pass&eacute;s, soit&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; EUR 4,35 pour le seul repas du midi&nbsp;en 2010 ;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; EUR 8,70 pour le repas du midi et du soir en 2010.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">L&rsquo;entreprise peut donc octroyer EUR 261 par mois &agrave; un salari&eacute; sans soumettre cet avantage &agrave; cotisations de s&eacute;curit&eacute; sociale.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Par contre, les salari&eacute;s en mobilit&eacute; n&rsquo;ayant pas la possibilit&eacute; de se rendre chez eux le midi, le soir ou le week-end, il est accept&eacute; conform&eacute;ment &agrave; l&rsquo;article 1, de l&rsquo;arr&ecirc;t&eacute; du 1er d&eacute;cembre 2002, que ces salari&eacute;s b&eacute;n&eacute;ficient du remboursement des frais de repas par leurs employeurs sans que soit constat&eacute; un avantage en nature sous respect de certaines limites (EUR 8,20 par repas ou EUR 16,40 par jour pour 2010).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">De ce fait, tant que le salari&eacute; n&rsquo;est pas officiellement install&eacute; dans son nouveau logement, il est accept&eacute; que l&rsquo;entreprise octroie &agrave; ces salari&eacute;s en mobilit&eacute; internationale une allocation pour les frais de repas. Cette allocation est exon&eacute;r&eacute;e de cotisations dans sa totalit&eacute; si&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; l&rsquo;employeur peut justifier l&rsquo;utilisation des indemnit&eacute;s conform&eacute;ment &agrave; leur objet, m&ecirc;me si cette allocation exc&egrave;de les forfaits mentionn&eacute;s ci-dessus&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; l&rsquo;indemnit&eacute; n&rsquo;exc&egrave;de pas les forfaits mentionn&eacute;s ci-dessus.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il est donc n&eacute;cessaire de demander aux salari&eacute;s les justificatifs des d&eacute;penses de repas si l&rsquo;indemnit&eacute; octroy&eacute;e exc&egrave;de le montant des forfaits.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a name=\"IDG\"><\/a><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Les indemnit&eacute;s de grand d&eacute;placement <\/span><\/span><\/span><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><a href=\"#UP\">(haut de page)<\/a><\/span><\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il existe deux principaux types de grand d&eacute;placement, celui en m&eacute;tropole et celui &agrave; l&rsquo;&eacute;tranger et dans les DOM-TOM.<\/span><\/span><\/p>\n<p class=\"western\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Le grand d&eacute;placement s&rsquo;entend du d&eacute;placement professionnel ne permettant pas au salari&eacute; de regagner chaque nuit sa r&eacute;sidence habituelle, c&rsquo;est &agrave; dire&nbsp;que&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; la distance s&eacute;parant la r&eacute;sidence principale du lieu de d&eacute;placement est au moins &eacute;gale &agrave; 50 kilom&egrave;tres (trajet aller)&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; les transports en commun ne permettent pas de parcourir cette distance en un temps inf&eacute;rieur &agrave; 1h30 (trajet aller).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Par contre, si l&rsquo;employeur ne peut justifier du respect de ces conditions, celui-ci peut justifier du versement d&rsquo;indemnit&eacute;s par des circonstances de fait (horaire de travail, modes de transport&hellip;).<\/span><\/span><\/p>\n<p class=\"western\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<h2 class=\"western\" lang=\"fr-FR\" style=\"margin-left: 3.81cm; text-indent: -1.27cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Grand d&eacute;placement en m&eacute;tropole<\/span><\/span><\/h2>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Les indemnit&eacute;s pour les grands d&eacute;placements en m&eacute;tropole doivent couvrir deux types de d&eacute;penses&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; les indemnit&eacute;s suppl&eacute;mentaires de repas&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; les indemnit&eacute;s compensant les d&eacute;penses suppl&eacute;mentaires de logement et de petit d&eacute;jeuner.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Ces indemnit&eacute;s en 2010 peuvent &ecirc;tre vers&eacute;es par les employeurs sans assujettissement aux cotisations de s&eacute;curit&eacute; sociale &agrave; condition que&nbsp;:<\/span><\/span><\/p>\n<p style=\"margin-left: 40px;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; les indemnit&eacute;s n&rsquo;exc&egrave;dent pas EUR 16,80 par repas&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; les indemnit&eacute;s n&rsquo;exc&egrave;dent pas EUR 60,30 pour le logement et le petit d&eacute;jeuner &agrave; Paris, Hauts-de-Seine, Seine-Saint-Denis et Val-de-Marne (EUR 44,70 pour les autres d&eacute;partements).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Par contre, l&rsquo;employeur ne peut verser ces indemnit&eacute;s que sous condition que la limite aux d&eacute;placements n&rsquo;exc&eacute;dent pas une dur&eacute;e sup&eacute;rieur &agrave; trois de mois de date &agrave; date sur une p&eacute;riode continue (ou discontinue). Si la mission est prolong&eacute;e sur le m&ecirc;me lieu de travail, les indemnit&eacute;s non assujetties subissent un abattement&nbsp;de ;<\/span><\/span><\/p>\n<p style=\"margin-left: 40px;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; 15% en cas de prolongation au-del&agrave; de 3 mois&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; 30% en cas de prolongation au-del&agrave; de 24 mois et dans la limite de 4 ans.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Attention, une indemnit&eacute; est reconnue comme conform&eacute;ment &agrave; son objet uniquement si les conditions sont respect&eacute;es et que&nbsp;l&rsquo;URSSAF ne peut justifier que:<\/span><\/span><\/p>\n<p style=\"margin-left: 40px;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; le salari&eacute; a effectivement regagn&eacute; son domicile&nbsp;et donc engager des frais suppl&eacute;mentaires &agrave; l&rsquo;occasion de ce d&eacute;placement ;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; le salari&eacute; &agrave; regagn&eacute; son habitation principale le vendredi soir pour le week-end<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<h2 class=\"western\" lang=\"fr-FR\" style=\"margin-left: 3.81cm; text-indent: -1.27cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Grand d&eacute;placement &agrave; l&rsquo;&eacute;tranger et en DOM-TOM<\/span><\/span><\/h2>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il est d&rsquo;abord important de rappeler que seuls les salari&eacute;s assujettis au r&eacute;gime fran&ccedil;ais de s&eacute;curit&eacute; social peuvent b&eacute;n&eacute;ficier des indemnit&eacute;s mentionn&eacute;es ci-dessous. Sont donc exclus les salaries assujettis au r&eacute;gime volontaire de s&eacute;curit&eacute; sociale (CFE, CRE\/IRCAFEX, GARP) et les travailleurs frontaliers.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il est &eacute;galement important de rappeler que ces indemnit&eacute;s ne peuvent venir en suppl&eacute;ment d&rsquo;un avantage en nature logement ou d&rsquo;un avantage en nature nourriture. En effet, si un de ces deux avantages est attribu&eacute; au salari&eacute;s, il est n&eacute;cessaire, soit de r&eacute;duire de 65% le montant des indemnit&eacute;s si le salari&eacute; b&eacute;n&eacute;ficie d&rsquo;un avantage en nature logement, soit de 17,5% (ou de 35%) si le salari&eacute; b&eacute;n&eacute;ficie d&rsquo;un avantage en nature nourriture pour 1 repas (ou les deux repas).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Concernant le montant des indemnit&eacute;s vers&eacute;es aux salari&eacute;s, ceux-ci peuvent &ecirc;tre trouv&eacute;s sur le site suivant&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><a href=\"http:\/\/www.economie.gouv.fr\/a_votre_service\/informations_pratiques\/chancellerie\/mission.php\" target=\"_blank\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><font color=\"#000000\">http:\/\/www.economie.gouv.fr<\/font><\/span><\/span><\/a><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Ensuite, les conditions d&rsquo;applications en terme de, r&eacute;duction des montants dans le temps et de distance entre logement et r&eacute;sidence principales, sont les m&ecirc;mes que pour les indemnit&eacute;s de grand d&eacute;placements en m&eacute;tropole.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a name=\"Mand\"><\/a><\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ L&rsquo;avantage nature logement et nourriture pour les mandataires sociaux <\/span><\/span><\/span><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><a href=\"#UP\">(haut de page)<\/a><\/span><\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Les optimisations sociales mentionn&eacute;es ci-dessous concernant les avantages en nature logement et nourriture ne peuvent b&eacute;n&eacute;ficier aux mandataires sociaux. <\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Par contre, si un mandataire social est &eacute;galement titulaire d&rsquo;un contrat de travail et qu&rsquo;&agrave; travers ce contrat de travail, il est soumis aux cotisations pour l&rsquo;assurance-ch&ocirc;mage g&eacute;r&eacute;e par l&rsquo;Assedic (il est rappel&eacute; que, en g&eacute;n&eacute;ral, les mandataires sociaux ne peuvent b&eacute;n&eacute;ficier du ch&ocirc;mage et sont donc non affili&eacute;s aux Assedic), ils peuvent b&eacute;n&eacute;ficier des optimisations pr&eacute;alablement mentionn&eacute;es au titre de leur r&eacute;mun&eacute;ration r&eacute;sultant du contrat de travail.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il sera donc n&eacute;cessaire, hors b&eacute;n&eacute;fice des optimisations, de r&eacute;int&eacute;grer la valeur r&eacute;elle des repas (pr&eacute;sentation des justificatifs pour chaque repas) et le montant des loyers. Il faudra &eacute;galement r&eacute;int&eacute;grer l&rsquo;ensemble des &eacute;l&eacute;ments pay&eacute;s par l&rsquo;employeur au titre du logement (gaz, garage, assurance, chauffage, eau, etc).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Les optimisations sociales li&eacute;es aux nouvelles technologies et &agrave; la voiture pourront &ecirc;tre appliqu&eacute;es peut importe le statut du salari&eacute; (mandataire social ou pas).<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a name=\"Fin de M\"><\/a><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ G&eacute;rer la fin de mission d&rsquo;un salari&eacute; <\/span><\/span><\/span><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><a href=\"#UP\">(haut de page)<\/a><\/span><\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Se rendre sur la fiche <a href=\"http:\/\/www.rhexpat.com\/blog\/?p=255\" target=\"_top\">&laquo;&nbsp;le r&eacute;gime des sommes isol&eacute;es&nbsp;&raquo;.<\/a><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a name=\"Frais\"><\/a><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><br \/>\n\t<\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Les frais accept&eacute;s comme frais professionnels en mobilit&eacute; <\/span><\/span><\/span><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><a href=\"#UP\">(haut de page)<\/a><\/span><\/span><\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">L&rsquo;administration sociale reconna&icirc;t que la mobilit&eacute; professionnelle d&rsquo;un salari&eacute;, que ce soit en France ou &agrave; l&rsquo;&eacute;tranger, engendre un certain nombre de co&ucirc;ts &agrave; priori &agrave; la charge du salari&eacute; et qui sont souvent pas de son fait. Pour cette raison, l&rsquo;administration accepte que, si l&rsquo;employeur d&eacute;cide de payer certains de ces frais li&eacute;s &agrave; la mobilit&eacute;, ces frais ne soient pas r&eacute;int&eacute;gr&eacute;s dans la base de la r&eacute;mun&eacute;ration brute assujettie &agrave; cotisations.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">La liste &eacute;tablie ces frais non assujettis&nbsp;(sous pr&eacute;sentation de justificatifs des d&eacute;penses effectivement support&eacute;es): <\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<ol style=\"text-align: justify;\"><\/ol>\n<ol style=\"text-align: justify;\"><\/ol>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/\/ Frais de logement<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de garde meuble pendant la p&eacute;riode de d&eacute;m&eacute;nagement&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de d&eacute;m&eacute;nagement&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais d&rsquo;h&ocirc;tel pendant le d&eacute;m&eacute;nagement pour tous les membres directs de la famille&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; double loyer en d&eacute;but et fin de mission&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; indemnit&eacute;s destin&eacute;es &agrave; compenser les d&eacute;penses d&rsquo;h&eacute;bergement et de nourriture pendant la p&eacute;riode de d&eacute;m&eacute;nagement.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<ol style=\"text-align: justify;\"><\/ol>\n<ol style=\"text-align: justify;\"><\/ol>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/\/ Remboursement divers<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; cours de la langue du pays d&rsquo;accueil (fran&ccedil;ais ou &eacute;tranger) pour le salari&eacute;&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de passeport, visa ou vaccination&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de scolarit&eacute; des enfants dans le pays d&rsquo;accueil.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<ol style=\"text-align: justify;\"><\/ol>\n<ol style=\"text-align: justify;\"><\/ol>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/\/ Autres frais<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de r&eacute;tablissement du courant &eacute;lectrique, de l&rsquo;eau, d gaz et du t&eacute;l&eacute;phone&nbsp;:<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de mise en place d&rsquo;appareils m&eacute;nagers&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de r&eacute;exp&eacute;dition du courrier&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de notaire&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais d&rsquo;agence mobili&egrave;re et frais d&rsquo;&eacute;tat des lieux par un huissier&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de plaque d&rsquo;immatriculation et de carte grise du v&eacute;hicule&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; frais de remise en &eacute;tat du logement en cas de location<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<ol style=\"text-align: justify;\"><\/ol>\n<ol style=\"text-align: justify;\"><\/ol>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/\/ Frais de transport<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; voyage de reconnaissance du salari&eacute; et de son conjoint&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; voyages aller et retour, de d&eacute;but et de fin de mission pour tous les membres directs de la famille (salari&eacute;, conjoint et enfants)&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; voyage d&rsquo;urgence dans le lieu d&rsquo;origine&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; voyage annuel pour tous les membres directs de la famille&nbsp;;<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify; margin-left: 40px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">&#8211; location de voiture &agrave; l&rsquo;arriv&eacute;e et au d&eacute;part, en d&eacute;but et fin de mobilit&eacute;.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Tous ces frais peuvent &ecirc;tre d&eacute;duits de la r&eacute;mun&eacute;ration brute assujettie &agrave; cotisations de s&eacute;curit&eacute; sociale du salari&eacute; si cette mobilit&eacute; est internationale ou dans les DOM-TOM (et vice versa) &agrave; condition que cette mobilit&eacute; soit voulue par l&rsquo;employeur.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Il existe &eacute;galement la possibilit&eacute; de verser des indemnit&eacute;s forfaitaires pour le logement, la nourriture, l&rsquo;installation dans un nouveau logement. Si vous voulez plus d&rsquo;informations sur ces indemnit&eacute;s, nous vous demandons de nous contacter.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"margin-left: 0.64cm; text-align: justify;\">&nbsp;<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Conclusion <br \/>\n\t<\/span><\/span><\/span><\/p>\n<p lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Les cotisations de s&eacute;curit&eacute; sociale employ&eacute;s \/ employeurs repr&eacute;sentent un co&ucirc;t lourd pour les soci&eacute;t&eacute;s qui veulent donner &agrave; leurs employ&eacute;s une exp&eacute;rience &agrave; l&rsquo;international ou en France.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Se donner les possibilit&eacute;s d&rsquo;optimiser sa paie internationale peut repr&eacute;senter une r&eacute;duction de ce co&ucirc;t important. Il est donc recommander aux structures ayant peu de salari&eacute;s en mobilit&eacute; internationale de prendre contact avec des cabinets sp&eacute;cialis&eacute;s en paie et mobilit&eacute; internationale et pour les structures ayant une large population en mobilit&eacute; internationale de mettre en place un d&eacute;partement sp&eacute;cialis&eacute; pour g&eacute;rer cette population.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Enfin, nous rappelons que le bulletin de paie du salari&eacute; en mobilit&eacute; internationale est le r&eacute;sum&eacute; de toutes les d&eacute;marches obligatoires entam&eacute;es pour respecter les r&egrave;gles d&rsquo;immigration, du droit du travail, du droit de la s&eacute;curit&eacute; sociale et du droit fiscal.<\/span><\/span><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: right;\"><span style=\"color: rgb(0, 128, 128);\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><a href=\"#UP\">(haut de page)<\/a><\/span><\/span><\/span><\/span><\/p>\n<a class=\"synved-social-button synved-social-button-share synved-social-size-24 synved-social-resolution-normal synved-social-provider-facebook nolightbox\" data-provider=\"facebook\" target=\"_blank\" rel=\"nofollow\" title=\"Partagez sur facebook\" 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text-decoration: none; text-align: justify;\"><a name=\"UP\"><\/a><\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\">\u00a0<\/p>\n<p class=\"western\" lang=\"fr-FR\" style=\"font-weight: normal; text-decoration: none; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">La mobilit\u00e9 internationale d\u2019un salari\u00e9, hors r\u00e9mun\u00e9ration de base et part variable (bonus, int\u00e9ressement, participation, stock-options), \u00e9tant accompagn\u00e9e de co\u00fbts \u00e9lev\u00e9s (avantage en nature logement, frais de d\u00e9m\u00e9nagement, imp\u00f4ts \u00e0 l\u2019\u00e9tranger pay\u00e9 par la soci\u00e9t\u00e9), il<\/span><\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"generate_page_header":"","footnotes":""},"categories":[25],"tags":[135,139],"class_list":["post-411","post","type-post","status-publish","format-standard","hentry","category-securite-sociale-paie-expatries","tag-ami","tag-conseil-mobilite-internationale"],"_links":{"self":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/411","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/comments?post=411"}],"version-history":[{"count":34,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/411\/revisions"}],"predecessor-version":[{"id":2327,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/411\/revisions\/2327"}],"wp:attachment":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media?parent=411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/categories?post=411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/tags?post=411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}