{"id":38326,"date":"2026-02-18T09:25:43","date_gmt":"2026-02-18T08:25:43","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=38326"},"modified":"2026-05-07T10:49:31","modified_gmt":"2026-05-07T09:49:31","slug":"cumuler-notes-frais-titres-restaurant","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/talents\/remuneration\/cumuler-notes-frais-titres-restaurant","title":{"rendered":"Peut-on cumuler des notes de frais de repas et des titres-restaurant selon l\u2019Urssaf ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38326\" class=\"elementor elementor-38326\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62c870b e-flex e-con-boxed e-con e-parent\" data-id=\"62c870b\" 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-9fd99b2 elementor-widget elementor-widget-text-editor\" data-id=\"9fd99b2\" 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;\">Entre <\/span><span style=\"font-weight: 400;\">utilisation d\u2019une carte titres-restaurant<\/span><span style=\"font-weight: 400;\"> et remboursements de repas, les entreprises disposent de plusieurs leviers pour prendre en charge les frais alimentaires de leurs salari\u00e9s. Mais peut-on <\/span><b>combiner ces deux dispositifs <\/b><span style=\"font-weight: 400;\">dans certaines situations, comme un d\u00e9placement ou un d\u00e9jeuner professionnel ? Le sujet est encadr\u00e9 par l\u2019Urssaf, qui impose des r\u00e8gles pr\u00e9cises pour \u00eatre conforme. Explications.<\/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-e0e7e94 e-flex e-con-boxed e-con e-parent\" data-id=\"e0e7e94\" 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-5461fdae elementor-widget elementor-widget-heading\" data-id=\"5461fdae\" 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-576a5339 elementor-widget elementor-widget-text-editor\" data-id=\"576a5339\" 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 style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">un salari\u00e9 ne peut pas recevoir un titre-restaurant et un remboursement de note de frais pour un m\u00eame repas. C\u2019est interdit par l\u2019Urssaf.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">repas offerts par un client, d\u00e9placements d\u2019un ou plusieurs jours, versement d\u2019une indemnit\u00e9 de panier, etc. : il faut adapter la gestion des avantages repas \u00e0 chaque situation.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">en cas de non-respect des r\u00e8gles, l\u2019entreprise s\u2019expose \u00e0 un redressement Urssaf pour abus social.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-56e4ebd e-flex e-con-boxed e-con e-parent\" data-id=\"56e4ebd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7703ca3c e-con-full e-flex e-con e-child\" data-id=\"7703ca3c\" 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-373823ec elementor-widget elementor-widget-heading\" data-id=\"373823ec\" 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-3809e0ab elementor-widget elementor-widget-text-editor\" data-id=\"3809e0ab\" 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-569399dd e-con-full e-flex e-con e-child\" data-id=\"569399dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-32bba48 e-con-full e-flex e-con e-child\" data-id=\"32bba48\" 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%2Ftalents%2Fremuneration%2Fcumuler-notes-frais-titres-restaurant+%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-6e4fd75f elementor-widget elementor-widget-image\" data-id=\"6e4fd75f\" 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-25a33f38 elementor-widget elementor-widget-text-editor\" data-id=\"25a33f38\" 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-75e0c854 e-con-full e-flex e-con e-child\" data-id=\"75e0c854\" 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%2Ftalents%2Fremuneration%2Fcumuler-notes-frais-titres-restaurant+%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-5c339908 elementor-widget elementor-widget-image\" data-id=\"5c339908\" 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-13b72893 elementor-widget elementor-widget-text-editor\" data-id=\"13b72893\" 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-683d8681 e-con-full e-flex e-con e-child\" data-id=\"683d8681\" 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%2Ftalents%2Fremuneration%2Fcumuler-notes-frais-titres-restaurant+%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-17a62862 elementor-widget elementor-widget-image\" data-id=\"17a62862\" 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-4d015f1d elementor-widget elementor-widget-text-editor\" data-id=\"4d015f1d\" 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<div class=\"elementor-element elementor-element-f5837f5 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"f5837f5\" 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__f5837f5\" 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\" tabindex=\"0\" aria-controls=\"elementor-toc__f5837f5\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__f5837f5\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8234b01 e-flex e-con-boxed e-con e-parent\" data-id=\"8234b01\" 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-34ec686 elementor-widget elementor-widget-heading\" data-id=\"34ec686\" 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\">Quelles sont les r\u00e8gles de l\u2019Urssaf en mati\u00e8re de titres-restaurant ? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3d68ef elementor-widget elementor-widget-text-editor\" data-id=\"e3d68ef\" 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 titre-restaurant est un avantage social et \u00e9conomique dont b\u00e9n\u00e9ficient les salari\u00e9s pour <\/span><b>r\u00e9gler leurs d\u00e9penses alimentaires<\/b><span style=\"font-weight: 400;\">. Il est exon\u00e9r\u00e9 de cotisations sociales pour l\u2019entreprise, sous conditions. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Le <\/span><b>r\u00f4le de l\u2019Urssaf <\/b><span style=\"font-weight: 400;\">dans tout \u00e7a ? V\u00e9rifier que leur utilisation ne se transforme pas en compl\u00e9ment de r\u00e9mun\u00e9ration d\u00e9guis\u00e9.<\/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-8eaae50 elementor-widget elementor-widget-heading\" data-id=\"8eaae50\" 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\">Principes g\u00e9n\u00e9raux \u00e0 conna\u00eetre<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3118a2a elementor-widget elementor-widget-text-editor\" data-id=\"3118a2a\" 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 conditions pour b\u00e9n\u00e9ficier d\u2019une <\/span><b>exon\u00e9ration de charges sociales<\/b><span style=\"font-weight: 400;\"> sont les suivantes\u00a0:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la part patronale doit \u00eatre comprise entre 50 et 60 % de la valeur faciale du titre-restaurant ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la participation de l\u2019employeur ne doit pas d\u00e9passer le montant de 7,32 euros (plafond Urssaf en vigueur en 2026).\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Au-del\u00e0 de ces r\u00e8gles, un seul titre-restaurant peut \u00eatre remis aux salari\u00e9s <\/span><b>par jour effectivement travaill\u00e9<\/b><span style=\"font-weight: 400;\">. De m\u00eame, un salari\u00e9 ne peut pas recevoir \u00e0 la fois un titre-restaurant et un remboursement de note de frais pour un m\u00eame repas.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Cela constituerait un double avantage assimil\u00e9 \u00e0 un compl\u00e9ment de r\u00e9mun\u00e9ration, et donc un redressement Urssaf en cas de contr\u00f4le.<\/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-c9140ae elementor-widget elementor-widget-heading\" data-id=\"c9140ae\" 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\">Ce qu\u2019il faut retenir\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2eb247a elementor-widget elementor-widget-text-editor\" data-id=\"2eb247a\" 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<table><tbody><tr><td><p><b>Situation<\/b><\/p><\/td><td><p><b>Cumul possible ?\u00a0<\/b><\/p><\/td><td><p><b>Justificatif \/ Action RH<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Repas rembours\u00e9 au r\u00e9el en cas de d\u00e9placement<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Non<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Supprimer 1 titre-restaurant du mois suivant, ou plusieurs en cas de grand d\u00e9placement. Conserver la note de frais.\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">D\u00e9jeuner d\u2019affaires rembours\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Non<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9duire 1 titre-restaurant du mois suivant.<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Repas d\u2019affaire offert par un tiers<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Oui<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Aucun retrait. Informer le salari\u00e9 qu\u2019il conserve le titre-restaurant du jour.<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">D\u00eener ou petit-d\u00e9jeuner d\u2019affaires<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Non<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Ne pas utiliser de titre-restaurant. Rembourser via note de frais si la politique interne de l\u2019entreprise le pr\u00e9voit.\u00a0<\/span><\/p><\/td><\/tr><\/tbody><\/table>\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-608c110 elementor-widget elementor-widget-heading\" data-id=\"608c110\" 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\">Comptabilit\u00e9, exon\u00e9rations et risques en cas de non\u2011respect\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ed6a6c elementor-widget elementor-widget-heading\" data-id=\"2ed6a6c\" 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\">Incidences comptables et sociales\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0064c69 elementor-widget elementor-widget-text-editor\" data-id=\"0064c69\" 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;\">Du point de vue comptable, les <\/span><b>titres-restaurant<\/b><span style=\"font-weight: 400;\"> doivent \u00eatre enregistr\u00e9s ainsi :\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">comptabiliser l\u2019achat des titres aupr\u00e8s de l\u2019\u00e9metteur : cr\u00e9ditez le compte 401 \u201cFournisseurs\u201d et d\u00e9bitez le compte 437 \u201cAutres organismes sociaux\u201d.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">comptabiliser l\u2019attribution des titres aux salari\u00e9s : d\u00e9bitez le compte 647 \u201cAutres charges sociales\u201d et cr\u00e9ditez le compte 437 pour la part prise en charge par l\u2019employeur. Cr\u00e9ditez le compte 437 et d\u00e9bitez le compte 421 \u201cPersonnel \u2013 r\u00e9mun\u00e9rations dues\u201d pour la part prise en charge par le salari\u00e9.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">C\u00f4t\u00e9 RH et paie, suivez<\/span> <span style=\"font-weight: 400;\">pr\u00e9cis\u00e9ment les jours de pr\u00e9sence, les d\u00e9placements et les remboursements de repas afin d\u2019\u00e9viter l\u2019attribution de doubles avantages. Pour cela, vous pouvez <\/span><b>mettre en place un tableau de suivi partag\u00e9<\/b><span style=\"font-weight: 400;\">, d\u00e9finir une politique interne claire, et int\u00e9grer des contr\u00f4les dans vos outils de gestion (logiciel de paie, gestion des notes de frais, etc.).<\/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-dcb7afe elementor-widget elementor-widget-heading\" data-id=\"dcb7afe\" 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\">Quels risques en cas de cumul abusif ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2013f5f elementor-widget elementor-widget-text-editor\" data-id=\"2013f5f\" 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 <\/span><span style=\"font-weight: 400;\">titre-restaurant n\u2019est pas cumulable<\/span><span style=\"font-weight: 400;\"> avec le remboursement via note de frais. C\u2019est strictement interdit. Ainsi, le salari\u00e9 ne <\/span><b>peut pas b\u00e9n\u00e9ficier de ces deux avantages<\/b><span style=\"font-weight: 400;\"> pour financer un m\u00eame repas.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">En pratique, l\u2019Urssaf consid\u00e8re que tout avantage non justifi\u00e9 peut \u00eatre r\u00e9int\u00e9gr\u00e9 dans l\u2019assiette des cotisations.<\/span> <span style=\"font-weight: 400;\">Si une telle situation se pr\u00e9sente, l\u2019entreprise doit <\/span><b>r\u00e9guler l\u2019attribution des titres-restaurant <\/b><span style=\"font-weight: 400;\">en retirant le nombre de titres n\u00e9cessaires pour le mois suivant. \u00c0 d\u00e9faut, elle risque un redressement Urssaf pour abus social.\u00a0\u00a0<\/span><\/p><p><b>Bon \u00e0 savoir <\/b><span style=\"font-weight: 400;\">: d\u2019un point de vue manag\u00e9rial, cela peut \u00e9galement fragiliser la relation de confiance avec les salari\u00e9s si la politique n\u2019est pas claire ou si certains en profitent abusivement.<\/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-6c8d612 elementor-widget elementor-widget-text-editor\" data-id=\"6c8d612\" 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, tout repas doit \u00eatre financ\u00e9 une seule fois : soit par un titre-restaurant, soit par une note de frais. L\u2019entreprise doit <\/span><b>arbitrer selon la situation r\u00e9elle du salari\u00e9<\/b><span style=\"font-weight: 400;\"> : journ\u00e9e au bureau, d\u00e9placement, repas d\u2019affaires, etc.<\/span><\/p><p><span style=\"font-weight: 400;\">Pensez \u00e0 \u00e9tablir une politique claire et \u00e0 r\u00e9aliser un suivi rigoureux pour rester conforme aux r\u00e8gles de l\u2019Urssaf et \u00e9viter tout redressement.<\/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-1ad8808e cta-img e-grid e-con-boxed e-con e-parent\" data-id=\"1ad8808e\" 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\t\t<div class=\"elementor-element elementor-element-55f3a0e8 elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"55f3a0e8\" 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 fetchpriority=\"high\" decoding=\"async\" width=\"850\" height=\"825\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-plant-pola.svg\" class=\"attachment-large size-large wp-image-19764\" alt=\"\" \/>\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<div class=\"elementor-element elementor-element-170df590 e-grid e-con-full e-con e-child\" data-id=\"170df590\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-307ea4cc elementor-widget elementor-widget-heading\" data-id=\"307ea4cc\" 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\">Comment bien g\u00e9rer les titres-restaurant ?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-587fb62e elementor-widget elementor-widget-text-editor\" data-id=\"587fb62e\" 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 cette FAQ, retrouvez toutes les informations essentielles pour :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">assurer la conformit\u00e9 l\u00e9gale des titres ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">simplifier la gestion op\u00e9rationnelle ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">optimiser votre budget titres-restaurant.<\/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-1e3a623d elementor-widget elementor-widget-button\" data-id=\"1e3a623d\" 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\/2025-12-03\/611m5k\" 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\u00e9charger la FAQ<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-af22183 e-flex e-con-boxed e-con e-parent\" data-id=\"af22183\" 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-712a4a7 elementor-widget elementor-widget-heading\" data-id=\"712a4a7\" 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\">Questions fr\u00e9quentes sur le cumul des notes de frais de repas et des titres-restaurant\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65832e6 elementor-widget elementor-widget-heading\" data-id=\"65832e6\" 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 salari\u00e9 peut-il utiliser un titre-restaurant pour un repas pris en t\u00e9l\u00e9travail ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b9e325 elementor-widget elementor-widget-text-editor\" data-id=\"6b9e325\" 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;\">Oui, \u00e0 condition que le jour soit effectivement travaill\u00e9. Mais il ne doit pas cumuler avec un remboursement de repas le m\u00eame jour.<\/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-c76b271 elementor-widget elementor-widget-heading\" data-id=\"c76b271\" 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 faire si un salari\u00e9 a re\u00e7u un remboursement de repas et un titre-restaurant le m\u00eame jour ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba0aea2 elementor-widget elementor-widget-text-editor\" data-id=\"ba0aea2\" 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 faut r\u00e9gulariser la situation en retirant un titre-restaurant lors de la distribution suivante, et conserver les justificatifs associ\u00e9s.<\/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-fff64b0 elementor-widget elementor-widget-heading\" data-id=\"fff64b0\" 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\">Peut-on utiliser des titres-restaurant le dimanche ? \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed2ee15 elementor-widget elementor-widget-text-editor\" data-id=\"ed2ee15\" 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 n\u2019est pas possible d\u2019utiliser des titres papier ou une <\/span><span style=\"font-weight: 400;\">carte titres-restaurant le dimanche<\/span><span style=\"font-weight: 400;\">, \u00e0 moins de travailler effectivement ce jour-l\u00e0.\u00a0<\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Entre utilisation d\u2019une carte titres-restaurant et remboursements de repas, les entreprises disposent de plusieurs leviers pour prendre en charge les frais alimentaires de leurs salari\u00e9s. Mais peut-on combiner ces deux dispositifs dans certaines situations, comme&#8230;<\/p>\n","protected":false},"author":57,"featured_media":38334,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[165],"tags":[],"post_folder":[],"class_list":["post-38326","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-remuneration"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/38326","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\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=38326"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/38326\/revisions"}],"predecessor-version":[{"id":43483,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/38326\/revisions\/43483"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/38334"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=38326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=38326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=38326"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=38326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}