{"id":115022,"date":"2024-07-02T00:00:00","date_gmt":"2024-07-01T22:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-forfaitaire-avantage-en-nature-nourriture-annee-2024-3\/"},"modified":"2024-07-02T00:00:00","modified_gmt":"2024-07-01T22:00:00","slug":"bareme-forfaitaire-avantage-en-nature-nourriture-annee-2024-3","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-forfaitaire-avantage-en-nature-nourriture-annee-2024-3\/","title":{"rendered":"Bar\u00e8me forfaitaire avantage en nature nourriture &#8211; Ann\u00e9e 2024"},"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 \u00e0 compter du 1er janvier 2024 est le suivant :<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>&nbsp;<\/td>\n<td width=\"168\">\n<p>1 repas<\/p>\n<\/td>\n<td width=\"167\">\n<p>2 repas<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Cas g\u00e9n\u00e9ral<\/p>\n<\/td>\n<td width=\"168\">\n<p>5,35 \u20ac<\/p>\n<\/td>\n<td width=\"167\">\n<p>10,70 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Salari\u00e9s des h\u00f4tels, caf\u00e9s, restaurants et assimil\u00e9s<\/p>\n<\/td>\n<td width=\"168\">\n<p>4,15 \u20ac<\/p>\n<\/td>\n<td width=\"167\">\n<p>8,30&nbsp;\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\u2019avantage en nature repas, soit 2,68&nbsp;\u20ac pour 2024.<br \/>&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 \u00e0 compter du 1er janvier 2024 est le suivant : &nbsp; 1 repas 2 repas Cas g\u00e9n\u00e9ral 5,35 \u20ac 10,70 \u20ac Salari\u00e9s des h\u00f4tels, caf\u00e9s, restaurants et assimil\u00e9s 4,15 \u20ac 8,30&nbsp;\u20ac L\u2019avantage [&hellip;]<\/p>\n","protected":false},"featured_media":115023,"template":"","weblex-importer-activity":[503,492,499,506,498,502,496,493,495,497,494,504,500,507,505,501],"weblex-importer-category":[490,39],"weblex-importer-tag":[283],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/115022"}],"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\/115023"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=115022"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=115022"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=115022"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=115022"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=115022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}