Cette d\u00e9cision fait suite \u00e0 un contr\u00f4le de l\u2019URSAFF de Paris sur le montant des indemnit\u00e9s de r\u00e9sidence vers\u00e9es de 2003 \u00e0 2005 par le Commissariat de l\u2019\u00e9nergie atomique et aux \u00e9nergies alternatives (CEA) aux salari\u00e9s, conseillers nucl\u00e9aires en poste \u00e0 l\u2019\u00e9tranger. L\u2019URSSAF a d\u00e9cid\u00e9 de r\u00e9int\u00e9grer dans l\u2019assiette des cotisations de s\u00e9curit\u00e9 sociales dues par le CEA le montant des indemnit\u00e9s de r\u00e9sidence vers\u00e9es \u00e0 ses salari\u00e9s.<\/p>\n
Pour rappel, le grand d\u00e9placement est caract\u00e9ris\u00e9 par l\u2019impossibilit\u00e9 pour un salari\u00e9 de regagner chaque jour sa r\u00e9sidence du fait de ses conditions de travail. Les frais de grand d\u00e9placement couvrent les d\u00e9penses de nourriture et de logement appel\u00e9es par le d\u00e9placement professionnel d’un salari\u00e9. Pour l’employeur, le remboursement de ces frais n’est pas sujet \u00e0 cotisations sociales.<\/p>\n
L\u2019emp\u00eachement est pr\u00e9sum\u00e9 lorsque deux conditions sont simultan\u00e9ment r\u00e9unies :<\/p>\n
- \n
- la distance lieu de r\u00e9sidence \/ lieu de travail est sup\u00e9rieure ou \u00e9gale \u00e0 50 km (trajet aller)\u00a0;<\/li>\n
- les transports en commun ne permettent pas de parcourir cette distance dans un temps inf\u00e9rieur \u00e0 1h30 (trajet aller).<\/li>\n<\/ul>\n
Le seul respect de ces deux conditions ne suffit pas \u00e0 affirmer la situation de grand d\u00e9placement. Si l’URSAFF r\u00e9ussit \u00e0 d\u00e9montrer que le salari\u00e9 a pu rejoindre son domicile, les frais de d\u00e9placement sont susceptibles d’\u00eatre r\u00e9int\u00e9gr\u00e9s dans la base des cotisations de l’employeur.<\/p>\n
Dans le cas o\u00f9 les deux crit\u00e8res pr\u00e9cit\u00e9s ne sont pas observ\u00e9s, il appartient \u00e0 l’employeur de prouver l’incapacit\u00e9 de son salari\u00e9 de rejoindre son domicile. Il peut prendre alors comme preuve :<\/p>\n
- \n
- les horaires de travail ;<\/li>\n
- les transports disponibles sur le secteur du d\u00e9placement.<\/li>\n<\/ul>\n
lien vers https:\/\/www.legifrance.gouv.fr\/affichJuriJudi.do;jsessionid=8C9B577CFE81F4098390096D7AF42535.tpdila18v_2?oldAction=rechJuriJudi&idTexte=JURITEXT000030239368&fastReqId=1580560711&fastPos=2<\/a><\/p>\n
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<\/a>","protected":false},"excerpt":{"rendered":"En application de l’article 5, 4\u00b0, de l’arr\u00eat\u00e9 du 20 d\u00e9cembre 2002 relatif aux frais professionnels d\u00e9ductibles pour le calcul des cotisations de s\u00e9curit\u00e9 sociale, pour b\u00e9n\u00e9ficier d’une d\u00e9duction sur les indemnit\u00e9s forfaitaires vers\u00e9es \u00e0 ses salari\u00e9s en mission temporaire \u00e0 l’\u00e9tranger, l’employeur doit justifier que ces indemnit\u00e9s sont destin\u00e9es \u00e0 compenser des d\u00e9penses suppl\u00e9mentaires … Read more<\/a><\/p>\n","protected":false},"author":741,"featured_media":5909,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"generate_page_header":"","footnotes":""},"categories":[69],"tags":[135,297,300,298,299,38],"class_list":["post-5908","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-divers","tag-ami","tag-frais-de-grand-deplacement","tag-frais-professionels","tag-indemnites","tag-preuve","tag-securite-sociale"],"_links":{"self":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/5908","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\/741"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/comments?post=5908"}],"version-history":[{"count":3,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/5908\/revisions"}],"predecessor-version":[{"id":7477,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/5908\/revisions\/7477"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media\/5909"}],"wp:attachment":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media?parent=5908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/categories?post=5908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/tags?post=5908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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