{"id":19237,"date":"2024-04-18T16:09:03","date_gmt":"2024-04-18T15:09:03","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=19237"},"modified":"2026-04-15T13:21:09","modified_gmt":"2026-04-15T12:21:09","slug":"indemnite-kilometrique-employeur","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/indemnite-kilometrique-employeur","title":{"rendered":"Indemnit\u00e9 kilom\u00e9trique et de d\u00e9placement : quelles obligations pour l\u2019employeur ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19237\" class=\"elementor elementor-19237\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55819720 e-flex e-con-boxed e-con e-parent\" data-id=\"55819720\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a640575 elementor-widget elementor-widget-text-editor\" data-id=\"a640575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Indemnit\u00e9s kilom\u00e9triques, frais kilom\u00e9triques ou bar\u00e8me kilom\u00e9trique\u2026 Toutes ces terminologies d\u00e9signent une seule et m\u00eame r\u00e9alit\u00e9. Il s\u2019agit des frais engag\u00e9s par un salari\u00e9 dans le cadre d\u2019un d\u00e9placement professionnel.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f28eb94 e-flex e-con-boxed e-con e-parent\" data-id=\"f28eb94\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a72662 elementor-widget elementor-widget-heading\" data-id=\"3a72662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">L'article en 1 minute<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89b8bc8 elementor-widget elementor-widget-text-editor\" data-id=\"89b8bc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>D\u00e9finition<\/strong> : Compensation vers\u00e9e par l&#8217;employeur pour l&rsquo;utilisation du v\u00e9hicule personnel en mission<\/li><li><strong>Exon\u00e9ration fiscale<\/strong> : Respecte le bar\u00e8me URSSAF = exon\u00e9r\u00e9e de cotisations sociales et imp\u00f4ts<\/li><li><strong>Remboursement<\/strong> : Au r\u00e9el (avec justificatifs) ou au forfait (sans justificatifs)<\/li><li><strong>Justificatifs obligatoires<\/strong> : Carte grise, carnet de route, factures, re\u00e7us de p\u00e9age\/carburant<\/li><li><strong>D\u00e9passement autoris\u00e9<\/strong> : Possible si justifi\u00e9 (accord collectif, convention) sinon soumis \u00e0 cotisations<\/li><li><strong>V\u00e9hicules \u00e9lectriques<\/strong> : Major\u00e9s de 20%<\/li><li><strong>Trajets domicile-travail<\/strong> : 50% abonnement transports | Voiture personnelle : 100% si &lt;40km, limit\u00e9 \u00e0 40km au-del\u00e0<\/li><li><strong>D\u00e9placements \u00e9trangers<\/strong> : Bar\u00e8me sp\u00e9cifique par pays + r\u00e9ductions\/majorations selon conditions<\/li><li><strong>Risque URSSAF<\/strong> : Requalification en salaire si bar\u00e8me non respect\u00e9 ou fraude d\u00e9tect\u00e9e<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c5a77f6 e-con-full e-flex e-con e-parent\" data-id=\"2c5a77f6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-690d43e1 elementor-widget elementor-widget-heading\" data-id=\"690d43e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Allez \u00e0 l'essentiel<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c139a12 elementor-widget elementor-widget-text-editor\" data-id=\"7c139a12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Obtenez un r\u00e9sum\u00e9 clair et structur\u00e9 pour rep\u00e9rer rapidement les points cl\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5e868 e-con-full e-flex e-con e-child\" data-id=\"e5e868\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-15f31a39 e-con-full e-flex e-con e-child\" data-id=\"15f31a39\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/chat.openai.com\/?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Findemnite-kilometrique-employeur+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f99d92f elementor-widget elementor-widget-image\" data-id=\"6f99d92f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/chatgpt.svg\" title=\"chatgpt\" alt=\"chatgpt\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5623170 elementor-widget elementor-widget-text-editor\" data-id=\"5623170\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Chatgpt<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-5f2537a2 e-con-full e-flex e-con e-child\" data-id=\"5f2537a2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/gemini.google.com\/guided-learning?query=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Findemnite-kilometrique-employeur+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4baa3198 elementor-widget elementor-widget-image\" data-id=\"4baa3198\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/ico-gemini.svg\" title=\"ico-gemini\" alt=\"ico-gemini\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-307e360b elementor-widget elementor-widget-text-editor\" data-id=\"307e360b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Gemini<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-4c80059e e-con-full e-flex e-con e-child\" data-id=\"4c80059e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/claude.ai\/new?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Findemnite-kilometrique-employeur+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e0ed7f1 elementor-widget elementor-widget-image\" data-id=\"6e0ed7f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/claude.svg\" title=\"claude\" alt=\"claude\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ddb59f elementor-widget elementor-widget-text-editor\" data-id=\"77ddb59f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Claude<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-baf5c2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"baf5c2e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f9f0290\" data-id=\"f9f0290\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e75bf10 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"e75bf10\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__e75bf10\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" 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500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6790c0 elementor-widget elementor-widget-video\" data-id=\"a6790c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/sgwBLGnW7zU&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72dc980 elementor-widget elementor-widget-heading\" data-id=\"72dc980\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce qu\u2019une indemnit\u00e9 kilom\u00e9trique ? D\u00e9finition et calcul\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbe8763 elementor-widget elementor-widget-text-editor\" data-id=\"fbe8763\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les indemnit\u00e9s kilom\u00e9triques font partie des d\u00e9penses courantes des entreprises.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0c3253 elementor-widget elementor-widget-heading\" data-id=\"b0c3253\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00e9finition d\u2019une indemnit\u00e9 kilom\u00e9trique<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98381ba elementor-widget elementor-widget-text-editor\" data-id=\"98381ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dans le cadre de son travail, un salari\u00e9 peut devoir utiliser son v\u00e9hicule personnel pour ses missions.<\/span><\/p><p><span style=\"font-weight: 400;\">L&rsquo;indemnit\u00e9 kilom\u00e9trique est une compensation financi\u00e8re vers\u00e9e par son employeur pour couvrir les frais li\u00e9s \u00e0 l&rsquo;utilisation de son v\u00e9hicule personnel dans le cadre de son travail.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Elle couvre des frais tels que :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le carburant ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u2019entretien du v\u00e9hicule ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u2019assurance ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Etc.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Leur montant d\u00e9pend du bar\u00e8me fix\u00e9 par l\u2019administration fiscale. Celle-ci encadre les frais kilom\u00e9triques pour \u00e9viter tout abus.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Si le bar\u00e8me est respect\u00e9, les indemnit\u00e9s kilom\u00e9triques sont exon\u00e9r\u00e9es d\u2019imp\u00f4ts sur le revenu et de cotisations sociales.<\/span><\/p><p><span style=\"font-weight: 400;\">Toute personne au sein de l\u2019entreprise peut b\u00e9n\u00e9ficier des indemnit\u00e9s kilom\u00e9triques\u00a0:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dirigeant ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cadre ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salari\u00e9s\u2026<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Il faut savoir qu\u2019il existe une majoration de 20 % du montant allou\u00e9 au titre des frais kilom\u00e9triques pour les v\u00e9hicules \u00e9lectriques.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6581b4 elementor-widget elementor-widget-heading\" data-id=\"c6581b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Que dit la loi sur les indemnit\u00e9s kilom\u00e9triques ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a875da2 elementor-widget elementor-widget-text-editor\" data-id=\"a875da2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">D\u2019apr\u00e8s la <\/span><a href=\"https:\/\/www.courdecassation.fr\/en\/decision\/5fca6782e9b99050f0580964\"><span style=\"font-weight: 400;\">loi<\/span><\/a><span style=\"font-weight: 400;\">, tous les frais engag\u00e9s par un salari\u00e9 pour les besoins de son activit\u00e9 professionnelle doivent \u00eatre rembours\u00e9s par l\u2019entreprise, m\u00eame s\u2019il utilise son v\u00e9hicule personnel.<\/span><\/p><p><span style=\"font-weight: 400;\">La loi a toutefois fix\u00e9 des limites dans le cadre de ces remboursements :<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Existence de justificatifs qui attestent de la r\u00e9alit\u00e9 des frais engag\u00e9s ;<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Respect du bar\u00e8me officiel des indemnit\u00e9s kilom\u00e9triques <\/span><i><span style=\"font-weight: 400;\">(voir ci-dessous) <\/span><\/i><span style=\"font-weight: 400;\">;<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Existence d\u2019un int\u00e9r\u00eat r\u00e9el pour l\u2019entreprise. C\u2019est d\u2019autant plus vrai lorsqu\u2019il s\u2019agit des dirigeants ou des associ\u00e9s de l\u2019entreprise.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Les indemnit\u00e9s kilom\u00e9triques ne doivent pas servir de compl\u00e9ment de revenu pour le salari\u00e9 mais doivent uniquement servir \u00e0 compenser les d\u00e9penses engag\u00e9es pour les besoins de son travail.<\/span><\/p><p><span style=\"font-weight: 400;\">D\u00e8s lors que les indemnit\u00e9s kilom\u00e9triques respectent ces diff\u00e9rents imp\u00e9ratifs, elles sont reconnues comme n\u00e9cessaires dans le cadre professionnel et exon\u00e9r\u00e9es de cotisations sociales et d\u2019imp\u00f4t.<\/span><\/p><p><span style=\"font-weight: 400;\">En revanche, si les conditions ne sont pas r\u00e9unies, l\u2019URSSAF peut requalifier les allocations d\u2019indemnit\u00e9s kilom\u00e9triques en salaire ou prime.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Dans le cas des indemnit\u00e9s kilom\u00e9triques des associ\u00e9s ou g\u00e9rants, elles peuvent m\u00eame \u00eatre qualifi\u00e9es d\u2019abus de biens sociaux.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0efbf55 elementor-widget elementor-widget-heading\" data-id=\"0efbf55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Le bar\u00e8me des frais kilom\u00e9triques de 2024\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc4feab elementor-widget elementor-widget-text-editor\" data-id=\"dc4feab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019\u00c9tat fixe chaque ann\u00e9e le bar\u00e8me kilom\u00e9trique applicable pendant l\u2019ann\u00e9e. Celui-ci d\u00e9pend de la distance parcourue et du type de v\u00e9hicule utilis\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">Voici le bar\u00e8me pour 2023<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d368cd elementor-widget elementor-widget-heading\" data-id=\"4d368cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Indemnit\u00e9s kilom\u00e9triques pour les voitures<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-307700c eael-table-align-center eael-dt-th-align-left elementor-widget elementor-widget-eael-data-table\" data-id=\"307700c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"307700c\" id=\"eael-data-table-wrapper-307700c\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-307700c\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Puissance fiscale de la voiture<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Pour une distance jusqu\u2019\u00e0 5 000 km<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Pour une distance de 5 001 \u00e0 20 000 km<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Pour une distance jusqu\u2019\u00e0 20 000 km<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tJusqu\u2019\u00e0 3 cv\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance en km x 0,529\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t(Distance x 0,316) + 1 065\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,37\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t4 cv\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,606\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t(Distance x 0,340) + 1 330\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,407\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t5 cv\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,636\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t(Distance x 0,357) + 1 395\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,427\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t6 cv\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,665\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t(Distance x 0,374) + 1 457\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,447\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t7 cv et plus\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,697\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t(Distance x 0,394) + 1 515\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,470\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e500cfb elementor-widget elementor-widget-spacer\" data-id=\"e500cfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27a473b elementor-widget elementor-widget-text-editor\" data-id=\"27a473b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Certains contrats de travail ou conventions collectives peuvent pr\u00e9voir des indemnit\u00e9s kilom\u00e9triques sup\u00e9rieures au bar\u00e8me de l\u2019URSSAF.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Dans ce cas, l\u2019employeur doit justifier le d\u00e9passement du bar\u00e8me m\u00eame lorsqu\u2019il est pr\u00e9vu par une convention collective pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale.<\/span><\/p><p><span style=\"font-weight: 400;\">Si l\u2019employeur ne peut pas justifier le d\u00e9passement, il doit r\u00e9int\u00e9grer le montant exc\u00e9dentaire au bar\u00e8me de l\u2019URSSAF dans l\u2019assiette des cotisations sociales.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9546f23 elementor-widget elementor-widget-heading\" data-id=\"9546f23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Indemnit\u00e9s de d\u00e9placement : Quand et comment ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e928584 elementor-widget elementor-widget-text-editor\" data-id=\"e928584\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les indemnit\u00e9s kilom\u00e9triques et les frais de d\u00e9placement servent \u00e0 rembourser le salari\u00e9 pour les d\u00e9penses qu\u2019il engage dans un d\u00e9placement professionnel. <\/span><span style=\"font-weight: 400;\">Une nuance les distingue cependant.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47958c3 elementor-widget elementor-widget-heading\" data-id=\"47958c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Distinction entre indemnit\u00e9s kilom\u00e9triques et indemnit\u00e9s de d\u00e9placement\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfcbeae elementor-widget elementor-widget-text-editor\" data-id=\"cfcbeae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Deux cas de figure peuvent intervenir lorsqu\u2019un salari\u00e9 effectue un d\u00e9placement professionnel\u00a0:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Il emprunte un moyen de transport en commun tel que le train, le bateau, le taxi ou l\u2019avion. On parle alors de frais de d\u00e9placement.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Il utilise son v\u00e9hicule personnel. On parle ici d\u2019indemnit\u00e9s kilom\u00e9triques.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">La grande diff\u00e9rence entre les indemnit\u00e9s kilom\u00e9triques et les frais de d\u00e9placement est le mode de transport emprunt\u00e9.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Par ailleurs, il existe deux cat\u00e9gories de frais de d\u00e9placement\u00a0:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les frais de transport. Ce sont les indemnit\u00e9s kilom\u00e9triques, les trajets domicile travail et les titres de transport.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Les frais li\u00e9s au d\u00e9placement. Il s\u2019agit des frais d\u2019h\u00e9bergement, les repas, les frais de stationnement parking, etc.<\/li><\/ul><p><span style=\"font-weight: 400;\">Frais de d\u00e9placement et indemnit\u00e9s kilom\u00e9triques doivent toutefois \u00eatre rembours\u00e9s par l\u2019entreprise.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab9e382 elementor-widget elementor-widget-heading\" data-id=\"ab9e382\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">M\u00e9thodes de calcul pour les d\u00e9placements non motoris\u00e9s (train, avion, etc.)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a312191 elementor-widget elementor-widget-text-editor\" data-id=\"a312191\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le calcul du remboursement des d\u00e9placements en train ou avion se fait au r\u00e9el et sur pr\u00e9sentation de justificatifs. On ne parle pas \u00e0 proprement parler d\u2019indemnit\u00e9s kilom\u00e9triques.<\/span><\/p><p><span style=\"font-weight: 400;\">La politique de voyage de l\u2019entreprise fixe librement les modalit\u00e9s de remboursement de ce type de d\u00e9placement.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56f8df8 elementor-widget elementor-widget-heading\" data-id=\"56f8df8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Indemnit\u00e9 kilom\u00e9trique et politiques internes de l\u2019entreprise\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5233e3f elementor-widget elementor-widget-text-editor\" data-id=\"5233e3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le remboursement des indemnit\u00e9s kilom\u00e9triques ob\u00e9it aussi \u00e0 la politique interne de l\u2019entreprise.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36210d0 elementor-widget elementor-widget-heading\" data-id=\"36210d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">R\u00f4le des politiques internes dans la fixation des indemnit\u00e9s <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76c9bd7 elementor-widget elementor-widget-text-editor\" data-id=\"76c9bd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En plus des dispositions l\u00e9gales, une entreprise peut mettre en place une politique sp\u00e9cifique pour contr\u00f4ler les indemnit\u00e9s de d\u00e9placement <\/span><i><span style=\"font-weight: 400;\">(\u00e0 travers la politique de voyage ou politique des <a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/notes-de-frais\">notes de frais<\/a>)<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Ce document fixe les r\u00e8gles g\u00e9n\u00e9rales concernant les processus de<a href=\"https:\/\/www.lucca.fr\/magazine\/finances\/notes-de-frais\/regles-remboursement\"> remboursement des notes de frais<\/a>. <\/span><span style=\"font-weight: 400;\">Il cartographie les diff\u00e9rentes \u00e9tapes de leur validation et pr\u00e9voit les modalit\u00e9s de remboursement. <\/span><span style=\"font-weight: 400;\">Cette politique permet d\u2019\u00e9viter tout malentendu ou diff\u00e9rends entre les salari\u00e9s et l\u2019employeur.<\/span><\/p><p><span style=\"font-weight: 400;\">Elle pr\u00e9voit aussi :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les diff\u00e9rents plafonds de remboursement <\/span><i><span style=\"font-weight: 400;\">(frais de transport en commun ou en cas d&rsquo;usage d\u2019un v\u00e9hicule personnel)<\/span><\/i><span style=\"font-weight: 400;\"> ;<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les diff\u00e9rentes cat\u00e9gories de d\u00e9penses.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Voici un exemple d\u2019une politique de voyage sur les transports en commun :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Billets en premi\u00e8re classe pour les cadres et en seconde classe pour les voyages en train ;<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Billets en classe \u00e9conomique pour les trajets en avion d\u2019une dur\u00e9e inf\u00e9rieure \u00e0 4 heures et en classe affaires pour les voyages plus longs ;<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Puissance de 5 cv maximum pour les locations de voiture ;<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les consommations du minibar des h\u00f4tels ne sont pas remboursables ;<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Etc.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41d6a6f elementor-widget elementor-widget-heading\" data-id=\"41d6a6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Flexibilit\u00e9 des entreprises dans l\u2019\u00e9tablissement de leurs propres r\u00e8gles\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45f9835 elementor-widget elementor-widget-text-editor\" data-id=\"45f9835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Chaque entreprise est libre de fixer ses propres r\u00e8gles en mati\u00e8re de politique de voyage. Tout d\u00e9pend de la culture et des valeurs de l\u2019entreprise. Elles doivent cependant respecter les bar\u00e8mes fiscaux. <\/span><span style=\"font-weight: 400;\">Ils sont un socle commun que toute entreprise doit respecter.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">La politique interne, elle, fixe les modalit\u00e9s pratiques comme :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les plafonnements sp\u00e9cifiques pour chaque cat\u00e9gorie de personnel ;<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les modalit\u00e9s et les d\u00e9lais d\u2019envoi des notes de frais.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-525f060b cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"525f060b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7a938c9a e-flex e-con-boxed e-con e-child\" data-id=\"7a938c9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70a10ba8 elementor-widget elementor-widget-heading\" data-id=\"70a10ba8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">R\u00e9cup\u00e9ration de TVA : ne perdez plus d\u2019argent sur vos notes de frais<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-248ff3d2 elementor-widget elementor-widget-text-editor\" data-id=\"248ff3d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>D\u00e9couvrez 6 pratiques simples pour optimiser vos d\u00e9clarations et r\u00e9cup\u00e9rer la TVA \u00e0 laquelle vous avez droit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17c6bb00 elementor-widget elementor-widget-button\" data-id=\"17c6bb00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2024-04-12\/5xyqt4\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">T\u00e9l\u00e9chargez le guide gratuit<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a879ca e-flex e-con-boxed e-con e-parent\" data-id=\"3a879ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb036e8 elementor-widget elementor-widget-heading\" data-id=\"bb036e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Indemnisation des frais kilom\u00e9triques sur justification<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fc326d elementor-widget elementor-widget-text-editor\" data-id=\"2fc326d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En principe, les frais kilom\u00e9triques doivent \u00eatre rembours\u00e9s (voir notre article sur les <a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/modele-de-frais-kilometriques\">mod\u00e8les de notes de frais kilom\u00e9trique<\/a>) par l\u2019entreprise pour compenser les frais engag\u00e9s par le salari\u00e9. Il faut cependant les justifier.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ccb30 elementor-widget elementor-widget-heading\" data-id=\"77ccb30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Importance de la justification des d\u00e9placements<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79d283b elementor-widget elementor-widget-text-editor\" data-id=\"79d283b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il existe deux modalit\u00e9s possibles pour rembourser les frais kilom\u00e9triques :<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le remboursement au r\u00e9el. Les d\u00e9penses sont rembours\u00e9es sur la base du montant r\u00e9el des d\u00e9penses engag\u00e9es par le salari\u00e9 <\/span><i><span style=\"font-weight: 400;\">(sous pr\u00e9sentation de justificatifs)<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le remboursement au forfait. L\u2019entreprise verse un forfait fixe au salari\u00e9 au titre de ses d\u00e9placements professionnels. Dans ce cas, il n\u2019a pas besoin de fournir des justificatifs.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Au r\u00e9el, l\u2019entreprise rembourse le salari\u00e9 \u00e0 hauteur du montant indiqu\u00e9 sur les justificatifs qu\u2019il produit. Ces derniers doivent indiquer le montant des d\u00e9penses TTC, la date et la nature des d\u00e9penses.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1b7ab elementor-widget elementor-widget-heading\" data-id=\"fd1b7ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Types de justificatifs accept\u00e9s (carnets de route, re\u00e7us de p\u00e9age, etc.)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45c5f72 elementor-widget elementor-widget-text-editor\" data-id=\"45c5f72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nous avons vu que le bar\u00e8me de l\u2019URSSAF est fonction de la puissance fiscale et de la distance parcourue. <\/span><span style=\"font-weight: 400;\">Les justificatifs apport\u00e9s par les salari\u00e9s doivent donc permettre de v\u00e9rifier ces deux \u00e9l\u00e9ments :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La carte grise du v\u00e9hicule pour justifier de la puissance fiscale du v\u00e9hicule. Elle permet aussi d\u2019attester que le salari\u00e9 est bien propri\u00e9taire du v\u00e9hicule.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Un ticket de p\u00e9age, une note de restaurant qui indique l\u2019endroit o\u00f9 le salari\u00e9 est all\u00e9, un re\u00e7u de carburant. Ces documents permettent de prouver la r\u00e9alit\u00e9 du d\u00e9placement professionnel.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Ils doivent indiquer :<\/span><\/p><ul><li><span style=\"font-weight: 400;\">La date de la mission ;<\/span><\/li><li><span style=\"font-weight: 400;\">Le nombre de kilom\u00e8tres parcourus ;<\/span><\/li><li><span style=\"font-weight: 400;\">L\u2019objet de la mission ;<\/span><\/li><li><span style=\"font-weight: 400;\">Le lieu de rendez-vous ;<\/span><\/li><li><span style=\"font-weight: 400;\">Le nom du client ;<\/span><\/li><li><span style=\"font-weight: 400;\">Etc.<\/span><\/li><li style=\"list-style-type: none;\">\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c190462 elementor-widget elementor-widget-heading\" data-id=\"c190462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Proc\u00e9dures de documentation \u00e0 suivre pour garantir le remboursement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-891f022 elementor-widget elementor-widget-text-editor\" data-id=\"891f022\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Pour demander le remboursement des indemnit\u00e9s kilom\u00e9triques, le salari\u00e9 doit \u00e9tablir une note de frais avec :<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le motif du d\u00e9placement ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le nombre de kilom\u00e8tres roul\u00e9s ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le lieu de la mission ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La puissance du v\u00e9hicule.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Il la remet au service de comptabilit\u00e9 de l&rsquo;entreprise. <\/span><span style=\"font-weight: 400;\">Si l&rsquo;entreprise utilise une solution de gestion des notes de frais, le processus est plus simple. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Le salari\u00e9 n&rsquo;a qu&rsquo;\u00e0 prendre en photo son justificatif et le soumet dans la solution. Elle extrait alors automatiquement les donn\u00e9es n\u00e9cessaires puis g\u00e9n\u00e8re la note de frais. <\/span><span style=\"font-weight: 400;\">Le processus d&rsquo;approbation est aussi simplifi\u00e9 avec un outil de d\u00e9mat\u00e9rialisation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-074a904 elementor-widget elementor-widget-heading\" data-id=\"074a904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fiscalit\u00e9 des indemnit\u00e9s kilom\u00e9triques\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baf1394 elementor-widget elementor-widget-text-editor\" data-id=\"baf1394\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La fiscalit\u00e9 des indemnit\u00e9s kilom\u00e9triques est particuli\u00e8re :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5198250 elementor-widget elementor-widget-heading\" data-id=\"5198250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Traitement fiscal des indemnit\u00e9s kilom\u00e9triques et de d\u00e9placement\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9d4360 elementor-widget elementor-widget-text-editor\" data-id=\"f9d4360\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les indemnit\u00e9s kilom\u00e9triques sont d\u00e9ductibles du r\u00e9sultat de l\u2019entreprise si elle respecte le bar\u00e8me de l\u2019URSSAF. <\/span><span style=\"font-weight: 400;\">Il faut toutefois qu\u2019elle apporte les justificatifs n\u00e9cessaires pour prouver que les d\u00e9placements ont r\u00e9ellement \u00e9t\u00e9 r\u00e9alis\u00e9s dans son int\u00e9r\u00eat.<\/span><\/p><p><span style=\"font-weight: 400;\">Les indemnit\u00e9s kilom\u00e9triques relatives \u00e0 des d\u00e9placements \u00e0 v\u00e9lo sont aussi exon\u00e9r\u00e9es lorsqu\u2019elles ne d\u00e9passent pas 200 euros. <\/span><span style=\"font-weight: 400;\">De m\u00eame, elles sont \u00e9galement exon\u00e9r\u00e9es de cotisations sociales tant qu\u2019elles ne d\u00e9passent pas le seuil fix\u00e9 par l\u2019URSSAF.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Si ce seuil est d\u00e9pass\u00e9 et que l\u2019employeur peut prouver leur n\u00e9cessit\u00e9, seul le montant exc\u00e9dentaire est soumis aux cotisations sociales. Dans le cas contraire, le montant total du remboursement entre dans l\u2019assiette des cotisations sociales, d\u00e8s le premier euro.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a90733 elementor-widget elementor-widget-heading\" data-id=\"1a90733\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c9l\u00e9ments \u00e0 prendre en compte pour rester en conformit\u00e9 fiscale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66531de elementor-widget elementor-widget-text-editor\" data-id=\"66531de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les indemnit\u00e9s kilom\u00e9triques sont l\u2019un des sujets centraux que les agents de l\u2019URSSAF v\u00e9rifient lors d\u2019un contr\u00f4le. <\/span><span style=\"font-weight: 400;\">Ils sont notamment<\/span> <span style=\"font-weight: 400;\">attentifs aux justificatifs produits par l\u2019employeur<\/span><b>. <\/b><span style=\"font-weight: 400;\">Il ne faut pas que le versement des indemnit\u00e9s kilom\u00e9triques serve \u00e0 dissimuler des avantages en nature par exemple.<\/span><\/p><p><span style=\"font-weight: 400;\">Si le contr\u00f4le met en lumi\u00e8re de tels m\u00e9faits, l\u2019employeur encourt un redressement fiscal.<\/span> <span style=\"font-weight: 400;\">Celui-ci peut alors \u00eatre condamn\u00e9 \u00e0 s\u2019acquitter des imp\u00f4ts non pay\u00e9s, major\u00e9s des int\u00e9r\u00eats de retard. <\/span><span style=\"font-weight: 400;\">Pour \u00e9viter un tel redressement, l\u2019entreprise doit pouvoir produire des justificatifs indiquant :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le motif et la date du d\u00e9placement ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le lieu de d\u00e9part et de destination ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La distance parcourue ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le type de v\u00e9hicule utilis\u00e9.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54eb9f4 elementor-widget elementor-widget-heading\" data-id=\"54eb9f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u2019indemnisation des cas particuliers et exceptions \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20811c6 elementor-widget elementor-widget-text-editor\" data-id=\"20811c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il existe des cas particuliers en mati\u00e8re de remboursement des frais de d\u00e9placement.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a645259 elementor-widget elementor-widget-heading\" data-id=\"a645259\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Traitement des indemnit\u00e9s pour les d\u00e9placements \u00e0 l\u2019\u00e9tranger\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c41d31 elementor-widget elementor-widget-text-editor\" data-id=\"5c41d31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Un bar\u00e8me sp\u00e9cifique est applicable aux d\u00e9placements \u00e0 l\u2019\u00e9tranger <\/span><i><span style=\"font-weight: 400;\">(fix\u00e9 par <\/span><\/i><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000000242360\"><i><span style=\"font-weight: 400;\">l\u2019arr\u00eat\u00e9 du 3 juillet 2006<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">)<\/span><\/i><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">Une indemnit\u00e9 journali\u00e8re sp\u00e9cifique s\u2019applique pour chaque pays. <\/span><span style=\"font-weight: 400;\">Elle est par exemple de 320 dollars aux Etats-Unis. <\/span><span style=\"font-weight: 400;\">Cette indemnit\u00e9 peut \u00eatre r\u00e9duite si le salari\u00e9 b\u00e9n\u00e9ficie de nourriture ou d\u2019un logement gratuit. Elle peut en revanche \u00eatre major\u00e9e s\u2019il s\u2019agit d\u2019un d\u00e9placement de longue dur\u00e9e.<\/span><\/p><p><span style=\"font-weight: 400;\">Voici un tableau qui r\u00e9sume ce r\u00e9gime sp\u00e9cifique applicable aux d\u00e9placements \u00e0 l\u2019\u00e9tranger\u00a0:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eea2cd eael-table-align-center eael-dt-th-align-left elementor-widget elementor-widget-eael-data-table\" data-id=\"9eea2cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"9eea2cd\" id=\"eael-data-table-wrapper-9eea2cd\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-9eea2cd\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Limite globale (frais d\u2019h\u00e9bergement + 2 repas)<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">En cas de logement gratuit<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">En cas de nourriture gratuite pour l\u2019un des 2 repas<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">En cas de nourriture gratuite pour les 2 repas<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">D\u00e9placement de plus de 3 mois<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">D\u00e9placement d\u2019une dur\u00e9e de 2 \u00e0 6 ans<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tIndemnit\u00e9 journali\u00e8re en fonction du pays de destination\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tR\u00e9duction de 65 % de l\u2019indemnit\u00e9 forfaitaire\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tR\u00e9duction de 17,50 % de l\u2019indemnit\u00e9 forfaitaire\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tR\u00e9duction de 35 % de l\u2019indemnit\u00e9 forfaitaire\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tAbattement de 15 %\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tAbattement de 30 %\n\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-307f853 elementor-widget elementor-widget-heading\" data-id=\"307f853\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les trajets domicile travail\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15a610e elementor-widget elementor-widget-text-editor\" data-id=\"15a610e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019employeur doit prendre en charge certains frais occasionn\u00e9s par le d\u00e9placement du salari\u00e9 vers son lieu de travail. <\/span><span style=\"font-weight: 400;\">Cette prise en charge est obligatoire \u00e0 hauteur de 50 % de l\u2019abonnement aux transports en commun <\/span><i><span style=\"font-weight: 400;\">(aucun remboursement n\u2019est possible sur les achats de ticket \u00e0 l\u2019unit\u00e9)<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Sont ainsi pris en charge les abonnements de m\u00e9tro, tramway, bus, train ou v\u00e9lo de location. <\/span><span style=\"font-weight: 400;\">S\u2019il s\u2019agit de d\u00e9placements avec un v\u00e9hicule personnel, il existe 3 cas de figure :<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Un remboursement int\u00e9gral si le salari\u00e9 habite \u00e0 moins de 40 km de son lieu de travail. Seul un aller-retour par jour peut faire l\u2019objet d\u2019un remboursement.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remboursement limit\u00e9 aux 40 km si le salari\u00e9 habite \u00e0 plus de 40 km de son lieu de travail.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le remboursement peut \u00eatre int\u00e9gral m\u00eame si le salari\u00e9 habite \u00e0 plus de 40 km du lieu de travail et qu\u2019il peut justifier de circonstances particuli\u00e8res.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4d51e2 elementor-widget elementor-widget-heading\" data-id=\"b4d51e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Un type de trajet ayant une indemnisation (ex : moto, mobilit\u00e9 douce avec v\u00e9lo ..)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7428535 elementor-widget elementor-widget-text-editor\" data-id=\"7428535\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il existe un bar\u00e8me sp\u00e9cifique pour les d\u00e9placements en cyclomoteurs cylindr\u00e9s de moins de 50 cm<\/span><span style=\"font-weight: 400;\">3 :<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Pour une distance maximale de 3\u00a0000 km<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Pour une distance allant de 3\u00a0000 \u00e0 6\u00a0000 km<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Pour une distance de 6\u00a0000 km et plus<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Distance x 0,315<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">(Distance x 0,079) + 711<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Distance x 0,198<\/span><\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc894bf elementor-widget elementor-widget-heading\" data-id=\"fc894bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les trajets par motocyclettes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-caa007f elementor-widget elementor-widget-text-editor\" data-id=\"caa007f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Voici le bar\u00e8me qui s\u2019applique aux motocyclettes :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c30fdd eael-table-align-center eael-dt-th-align-left elementor-widget elementor-widget-eael-data-table\" data-id=\"7c30fdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"7c30fdd\" id=\"eael-data-table-wrapper-7c30fdd\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-7c30fdd\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Puissance administrative<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Pour une distance maximale de 3 000 km<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">De 3 001 \u00e0 6 000 km<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Au-del\u00e0 de 6 000 km<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t1 ou 2 cv\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,395\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t(Distance x 0,099) + 891\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,248\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t3,5,5 cv\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,468\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t(Distance x 0,082) + 1158\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,275\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tPlus de 5 cv\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,606\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t(Distance x 0,079) + 1583\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tDistance x 0,343\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4da01a3 elementor-widget elementor-widget-text-editor\" data-id=\"4da01a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En r\u00e9sum\u00e9, les indemnit\u00e9s kilom\u00e9triques doivent \u00eatre rembours\u00e9es par l\u2019employeur, en tant que partie int\u00e9grante des frais de d\u00e9placement. Pour ce faire, les salari\u00e9s doivent fournir des justificatifs et \u00e9tablir des notes de frais. Cette formalit\u00e9 peut \u00eatre automatis\u00e9e gr\u00e2ce \u00e0 l\u2019utilisation d\u2019un logiciel sp\u00e9cialis\u00e9 des notes de frais.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41c448a7 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"41c448a7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-49fd01e4 e-flex e-con-boxed e-con e-child\" data-id=\"49fd01e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e8eccf1 elementor-widget elementor-widget-heading\" data-id=\"3e8eccf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Avec Lucca Notes de frais, vous reprenez le contr\u00f4le sur vos d\u00e9penses professionnelles :<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-232d81f elementor-widget elementor-widget-text-editor\" data-id=\"232d81f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&#8211; param\u00e9trez vos r\u00e8gles de gestion et maitrisez le montant de vos frais,<br \/>&#8211; lib\u00e9rez-vous de la collecte des justificatifs papiers,<br \/>&#8211; automatisez les op\u00e9rations comptables et administratives.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-443c3aec elementor-widget elementor-widget-button\" data-id=\"443c3aec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2024-04-12\/5xyqtq\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tester la solution<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9234608 e-flex e-con-boxed e-con e-parent\" data-id=\"9234608\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2c1ced elementor-widget elementor-widget-heading\" data-id=\"e2c1ced\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les questions fr\u00e9quentes sur les indemnit\u00e9s kilom\u00e9triques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1d2427 elementor-widget elementor-widget-n-accordion\" data-id=\"f1d2427\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2530\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2530\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Sommes-nous oblig\u00e9s de rembourser les indemnit\u00e9s kilom\u00e9triques ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2530\" class=\"elementor-element elementor-element-85a02fe e-con-full e-flex e-con e-child\" data-id=\"85a02fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2530\" class=\"elementor-element elementor-element-60b2d68 e-flex e-con-boxed e-con e-child\" data-id=\"60b2d68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-817e592 elementor-widget elementor-widget-text-editor\" data-id=\"817e592\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Oui, l\u00e9galement vous devez rembourser tous les frais engag\u00e9s par les salari\u00e9s pour leur activit\u00e9 professionnelle. Vous devez respecter le bar\u00e8me URSSAF et exiger des justificatifs attestant des d\u00e9placements r\u00e9els.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2531\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2531\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quel syst\u00e8me de remboursement choisir : au r\u00e9el ou au forfait ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2531\" class=\"elementor-element elementor-element-d2a2ea7 e-con-full e-flex e-con e-child\" data-id=\"d2a2ea7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2531\" class=\"elementor-element elementor-element-efe5170 e-flex e-con-boxed e-con e-child\" data-id=\"efe5170\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-077d489 elementor-widget elementor-widget-text-editor\" data-id=\"077d489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Au r\u00e9el, vous avez plus de contr\u00f4le mais plus de documentation. Au forfait, c&rsquo;est simplifi\u00e9 mais moins de suivi. Nous recommandons au r\u00e9el pour la conformit\u00e9 fiscale. Un logiciel de gestion des notes de frais peut automatiser les deux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2532\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2532\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels justificatifs devons-nous exiger des salari\u00e9s ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2532\" class=\"elementor-element elementor-element-7aa6136 e-con-full e-flex e-con e-child\" data-id=\"7aa6136\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2532\" class=\"elementor-element elementor-element-716188a e-flex e-con-boxed e-con e-child\" data-id=\"716188a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b99a8a elementor-widget elementor-widget-text-editor\" data-id=\"8b99a8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Exigez : la carte grise (puissance fiscale), un carnet de route (distance\/date), des factures carburant ou p\u00e9age, et notes mentionnant le motif\/lieu du d\u00e9placement. Plus les justificatifs sont complets, mieux vous \u00eates prot\u00e9g\u00e9s en cas de contr\u00f4le URSSAF.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2533\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2533\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Pouvons-nous majorer les indemnit\u00e9s kilom\u00e9triques au-del\u00e0 du bar\u00e8me URSSAF ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2533\" class=\"elementor-element elementor-element-dfa9723 e-flex e-con-boxed e-con e-child\" data-id=\"dfa9723\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2533\" class=\"elementor-element elementor-element-fd7d071 e-con-full e-flex e-con e-child\" data-id=\"fd7d071\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-821bdbe elementor-widget elementor-widget-text-editor\" data-id=\"821bdbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Oui, via un accord d&rsquo;entreprise ou une convention collective, mais vous devez pouvoir justifier ce d\u00e9passement. Sans justification, le montant exc\u00e9dentaire sera soumis \u00e0 cotisations sociales et imp\u00f4ts d\u00e8s le premier euro.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2534\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2534\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quel risque courons-nous avec l'URSSAF ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2534\" class=\"elementor-element elementor-element-4c1eb80 e-flex e-con-boxed e-con e-child\" data-id=\"4c1eb80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2534\" class=\"elementor-element elementor-element-97b2d78 e-con-full e-flex e-con e-child\" data-id=\"97b2d78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74abbfa elementor-widget elementor-widget-text-editor\" data-id=\"74abbfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Contr\u00f4le des justificatifs et requalification en salaire si : bar\u00e8me non respect\u00e9, frais non prouv\u00e9s, ou indemnit\u00e9s servant \u00e0 compl\u00e9ter le revenu. Redressement + int\u00e9r\u00eats de retard possibles. D&rsquo;o\u00f9 l&rsquo;importance de documenter rigoureusement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Sommes-nous oblig\\u00e9s de rembourser les indemnit\\u00e9s kilom\\u00e9triques ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, l\\u00e9galement vous devez rembourser tous les frais engag\\u00e9s par les salari\\u00e9s pour leur activit\\u00e9 professionnelle. Vous devez respecter le bar\\u00e8me URSSAF et exiger des justificatifs attestant des d\\u00e9placements r\\u00e9els.\"}},{\"@type\":\"Question\",\"name\":\"Quel syst\\u00e8me de remboursement choisir : au r\\u00e9el ou au forfait ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au r\\u00e9el, vous avez plus de contr\\u00f4le mais plus de documentation. Au forfait, c&rsquo;est simplifi\\u00e9 mais moins de suivi. Nous recommandons au r\\u00e9el pour la conformit\\u00e9 fiscale. Un logiciel de gestion des notes de frais peut automatiser les deux.\"}},{\"@type\":\"Question\",\"name\":\"Quels justificatifs devons-nous exiger des salari\\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Exigez : la carte grise (puissance fiscale), un carnet de route (distance\\\/date), des factures carburant ou p\\u00e9age, et notes mentionnant le motif\\\/lieu du d\\u00e9placement. Plus les justificatifs sont complets, mieux vous \\u00eates prot\\u00e9g\\u00e9s en cas de contr\\u00f4le URSSAF.\"}},{\"@type\":\"Question\",\"name\":\"Pouvons-nous majorer les indemnit\\u00e9s kilom\\u00e9triques au-del\\u00e0 du bar\\u00e8me URSSAF ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, via un accord d&rsquo;entreprise ou une convention collective, mais vous devez pouvoir justifier ce d\\u00e9passement. Sans justification, le montant exc\\u00e9dentaire sera soumis \\u00e0 cotisations sociales et imp\\u00f4ts d\\u00e8s le premier euro.\"}},{\"@type\":\"Question\",\"name\":\"Quel risque courons-nous avec l'URSSAF ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Contr\\u00f4le des justificatifs et requalification en salaire si : bar\\u00e8me non respect\\u00e9, frais non prouv\\u00e9s, ou indemnit\\u00e9s servant \\u00e0 compl\\u00e9ter le revenu. Redressement + int\\u00e9r\\u00eats de retard possibles. D&rsquo;o\\u00f9 l&rsquo;importance de documenter rigoureusement.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Indemnit\u00e9s kilom\u00e9triques, frais kilom\u00e9triques ou bar\u00e8me kilom\u00e9trique\u2026 Toutes ces terminologies d\u00e9signent une seule et m\u00eame r\u00e9alit\u00e9. Il s\u2019agit des frais engag\u00e9s par un salari\u00e9 dans le cadre d\u2019un d\u00e9placement professionnel. L&rsquo;article en 1 minute D\u00e9finition&#8230;<\/p>\n","protected":false},"author":41,"featured_media":29941,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[149],"tags":[],"post_folder":[],"class_list":["post-19237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-depenses"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/19237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/41"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=19237"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/19237\/revisions"}],"predecessor-version":[{"id":41966,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/19237\/revisions\/41966"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29941"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=19237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=19237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=19237"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=19237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}