{"id":114814,"date":"2025-05-19T00:00:00","date_gmt":"2025-05-18T22:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-forfaitaire-avantage-en-nature-nourriture-annee-2025\/"},"modified":"2025-05-19T00:00:00","modified_gmt":"2025-05-18T22:00:00","slug":"bareme-forfaitaire-avantage-en-nature-nourriture-annee-2025","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-forfaitaire-avantage-en-nature-nourriture-annee-2025\/","title":{"rendered":"Bar\u00e8me forfaitaire avantage en nature nourriture &#8211; Ann\u00e9e 2025"},"content":{"rendered":"<div>\n<p>Lorsque l&#8217;employeur fournit le repas, quel que soit le montant de la r\u00e9mun\u00e9ration du salari\u00e9, cet avantage est \u00e9valu\u00e9 forfaitairement. Le bar\u00e8me applicable est le suivant :<\/p>\n<table border=\"1\" cellpadding=\"0\" width=\"571\">\n<tbody>\n<tr>\n<td>&nbsp;<\/td>\n<td width=\"168\">\n<p align=\"center\">1 repas<\/p>\n<\/td>\n<td width=\"167\">\n<p align=\"center\">2 repas<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">Cas g\u00e9n\u00e9ral&nbsp;<br \/>en 2025&nbsp;<\/p>\n<\/td>\n<td width=\"168\">\n<p align=\"center\">5,45 \u20ac<\/p>\n<\/td>\n<td width=\"167\">\n<p align=\"center\">10,90 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">Salari\u00e9s des h\u00f4tels, caf\u00e9s, restaurants et assimil\u00e9s<\/p>\n<p align=\"center\">du 01\/01\/2024 au 31\/10\/2024<\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"168\">\n<p align=\"center\">4,15 \u20ac<\/p>\n<\/td>\n<td width=\"167\">\n<p align=\"center\">8,30 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">Salari\u00e9s des h\u00f4tels, caf\u00e9s, restaurants et assimil\u00e9s<br \/>depuis le 01\/11\/2024<\/p>\n<p align=\"center\">&nbsp;<\/p>\n<\/td>\n<td width=\"168\">\n<p align=\"center\">4,22 \u20ac<\/p>\n<\/td>\n<td width=\"167\">\n<p align=\"center\">8,44 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u2019avantage en nature peut \u00eatre n\u00e9glig\u00e9 pour les salari\u00e9s qui utilisent la cantine d\u2019entreprise lorsque la leur participation est au moins \u00e9gale \u00e0 50 % de l\u2019\u00e9valuation de l\u2019avantage en nature repas.&nbsp;<\/p>\n<p><strong>Source :<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/avantages-en-nature\/nourriture.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/avantages-en-nature\/nourriture.html<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000000417638\" target=\"_blank\" rel=\"noopener\">Arr\u00eat\u00e9 du 10 d\u00e9cembre 2002 relatif \u00e0 l&rsquo;\u00e9valuation des avantages en nature en vue du calcul des cotisations de s\u00e9curit\u00e9 sociale<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque l&#8217;employeur fournit le repas, quel que soit le montant de la r\u00e9mun\u00e9ration du salari\u00e9, cet avantage est \u00e9valu\u00e9 forfaitairement. Le bar\u00e8me applicable est le suivant : &nbsp; 1 repas 2 repas Cas g\u00e9n\u00e9ral&nbsp;en 2025&nbsp; 5,45 \u20ac 10,90 \u20ac Salari\u00e9s des h\u00f4tels, caf\u00e9s, restaurants et assimil\u00e9s du 01\/01\/2024 au 31\/10\/2024 &nbsp; 4,15 \u20ac 8,30 \u20ac [&hellip;]<\/p>\n","protected":false},"featured_media":114815,"template":"","weblex-importer-activity":[505],"weblex-importer-category":[684,39],"weblex-importer-tag":[283],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/114814"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media\/114815"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=114814"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=114814"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=114814"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=114814"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=114814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}