{"id":2467,"date":"2023-05-22T09:13:50","date_gmt":"2023-05-22T07:13:50","guid":{"rendered":"https:\/\/www.sn-pweb.fr\/?p=2467"},"modified":"2023-10-16T11:28:04","modified_gmt":"2023-10-16T09:28:04","slug":"breves-de-mai-2023-partie-3","status":"publish","type":"post","link":"https:\/\/www.sn-pweb.fr\/?p=2467","title":{"rendered":"Br\u00e8ves de Mai 2023 partie 3"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbsection\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_color=\u00a0\u00bbRGBA(0,0,0,0)\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/www.sn-pweb.fr\/wp-content\/uploads\/2021\/09\/2109_SNP-VisuelActu3.png\u00a0\u00bb title_text=\u00a0\u00bb2109_SNP-VisuelActu3&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][et_pb_text admin_label=\u00a0\u00bbText\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<p style=\"font-weight: 400;\"><strong><u><span>Fin de l\u2019obligation vaccinale au 15 mai 2023<\/span><\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Le <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047542116\"><span>D\u00e9cret n\u00b0 2023-368 du 13 mai 2023<\/span><\/a><span> met fin \u00e0 l\u2019obligation vaccinale dans les secteurs m\u00e9dicaux, param\u00e9dicaux et d\u2019aide \u00e0 la personne encore concern\u00e9s\u00a0:<\/span><\/p>\n<p style=\"font-weight: 400;\">\u00e8<span>Il s\u2019agit d\u2019une <strong>suspension<\/strong> de l\u2019obligation (et non d\u2019une abrogation, comme cela avait \u00e9t\u00e9 envisag\u00e9)<\/span><\/p>\n<p style=\"font-weight: 400;\">\u00e8<span>Le d\u00e9cret est applicable d\u00e8s le <strong>15 mai 2023<\/strong><\/span><\/p>\n<p style=\"font-weight: 400;\">\u00e8<span>L\u2019instruction minist\u00e9rielle du 2 mai 2023 (<\/span><a href=\"https:\/\/sante.gouv.fr\/fichiers\/bo\/2023\/2023.9.sante.pdf\"><span>Au bulletin officiel sant\u00e9 du 15\/05\/2023<\/span><\/a><span>) d\u00e9taille les <strong>conditions de r\u00e9int\u00e9gration du personnel<\/strong> concern\u00e9\u00a0:<\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><span>Il est rappel\u00e9 dans l\u2019instruction minist\u00e9rielle que l\u2019absence pour d\u00e9faut d\u2019obligation vaccinale n\u2019ouvre pas de droits pour les salari\u00e9s (anciennet\u00e9, cong\u00e9s pay\u00e9s, rappels de salaires et primes\u2026)<\/span><\/li>\n<li><span>L\u2019instruction pr\u00e9cise les cons\u00e9quences sur le contrat en cas de retour du salari\u00e9 ou de refus de r\u00e9int\u00e9gration<\/span><\/li>\n<li><span>Il est abord\u00e9 des difficult\u00e9s d\u2019application, telles que l\u2019articulation avec les CDD ou les CDI qui auraient pu \u00eatre conclus pendant la suspension des contrats de travail<\/span><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><span>Voir \u00e9galement la <\/span><a href=\"https:\/\/www.vie-publique.fr\/loi\/289297-abrogation-obligation-vaccin-contre-covid-19-soignants-proposition-loi\"><span>fiche d\u2019informations<\/span><\/a><span> sur le site vie-publique<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><u><span>Pr\u00e9l\u00e8vement \u00e0 la source \u2013 mises \u00e0 jour suite \u00e0 la hausse du SMIC<\/span><\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong><span>Abattement \u00ab\u00a0contrats courts\u00a0\u00bb en taux neutre<\/span><\/strong><span>\u00a0: il passe \u00e0 716\u20ac au 01\/05\/2023 (<\/span><a href=\"https:\/\/net-entreprises.custhelp.com\/app\/answers\/detail_dsn\/a_id\/2454\/\"><span>fiche consigne DSN 2454<\/span><\/a><span>)<\/span><\/li>\n<li><strong><span>Apprentis et stagiaires\u00a0: exon\u00e9ration<\/span><\/strong><span> \u00e0 hauteur du SMIC annuel\u00a0: la limite passe \u00e0 20815\u20ac pour l\u2019ann\u00e9e 2023, compte tenu de la revalorisation du SMIC au 1<sup>er<\/sup> mai (<\/span><a href=\"https:\/\/net-entreprises.custhelp.com\/app\/answers\/detail_dsn\/a_id\/2454\/\"><span>fiche consigne DSN 2454<\/span><\/a><span>)<\/span><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><u><span>DSN 2024\u00a0: les heures suppl\u00e9mentaires d\u00e9fiscalis\u00e9es disparaissent de la r\u00e9mun\u00e9ration nette fiscale<\/span><\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>A ce jour, les sommes exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu au titre de l\u2019exon\u00e9ration sur les heures suppl\u00e9mentaires (concerne, dans la limite de 7500\u20ac, les heures suppl\u00e9mentaires, les heures compl\u00e9mentaires, et certains jours de repos auxquels le salari\u00e9 en forfait jours renonce) sont n\u00e9anmoins incluses dans la \u00ab\u00a0r\u00e9mun\u00e9ration nette fiscale\u00a0\u00bb de la DSN, en application de la norme actuelle (RNF &#8211; S21.G00.50.002)<\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><span>A partir de l\u2019ann\u00e9e 2024, ces sommes exon\u00e9r\u00e9es d\u2019imp\u00f4t ne seront plus int\u00e9gr\u00e9es dans la RNF<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>L\u2019information est diffus\u00e9e par le GIP-MDS via la base de connaissances DSN sur net-entreprises\u00a0:<\/span><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/net-entreprises.custhelp.com\/app\/answers\/detail_dsn\/a_id\/2110\/kw\/2110\"><span>Base de connaissances Net-Entreprises &#8211; fiche 2110<\/span><\/a><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/net-entreprises.custhelp.com\/app\/answers\/detail_dsn\/a_id\/2111\/kw\/2111\"><span>Base de connaissances Net-Entreprises &#8211; fiche 2111<\/span><\/a><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><u><span>Saisies sur r\u00e9mun\u00e9rations \u2013 confirmation de la fraction insaisissable au 1<sup>er<\/sup> avril 2023<\/span><\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Comme annonc\u00e9 par la CAF en mars (<em>cf Newsletter SNP &#8211; 2023-03 (partie 2)<\/em>), le <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047521562\"><span>d\u00e9cret 2023-340 du 4 mai 2023<\/span><\/a><span> confirme la valeur de <strong>607,75\u20ac<\/strong> pour le montant mensuel du RSA pour un allocataire<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>A Mayotte, le montant est fix\u00e9 \u00e0 303,88\u20ac <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047521572\"><span>d\u00e9cret 2023-341 du 4 mai 2023<\/span><\/a><\/p>\n<p style=\"font-weight: 400;\"><span>Ces montants servent, en paie \u00e0 d\u00e9terminer la <strong>fraction de salaire totalement insaisissable<\/strong>, en mati\u00e8re de saisies des r\u00e9mun\u00e9rations, et sont d\u00e9sormais officiels, avec effet au 01\/04\/2023<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><u><span>Indemnit\u00e9s de petits d\u00e9placements applicables \u00e0 certains salari\u00e9s \u2013 valeurs 2023<\/span><\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Dans certains secteurs d\u2019activit\u00e9 (salari\u00e9s des entreprises de travail temporaire, des travaux publics, du b\u00e2timent, de la t\u00f4lerie, de chaudronnerie et de la tuyauterie industrielle) les indemnit\u00e9s forfaitaires de petits d\u00e9placements (repas, trajets) font l\u2019objet de bar\u00e8mes sp\u00e9cifiques<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>L\u2019administration de la s\u00e9curit\u00e9 sociale a communiqu\u00e9 les valeurs applicables \u00e0 l\u2019ann\u00e9e 2023 via le BOSS (<\/span><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/avantages-en-nature-et-frais-pro\/frais-professionnels.html#titre-chapitre-8---cas-particuliers-section-2---depenses-des-salarie\"><span>Frais professionnels \u00a71940<\/span><\/a><span>)<\/span><\/p>\n<table style=\"font-weight: 400;\">\n<thead>\n<tr>\n<td>\n<p><strong><span>Trajet aller et retour compris entre<\/span><\/strong><\/p>\n<\/td>\n<td>\n<p><strong><span>Limite d\u2019exon\u00e9ration quotidienne <sup>(1)<\/sup><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p><span>5 km et 10 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>3,00 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>10 km et 20 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>6,10 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>20 km et 30 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>9,10 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>30 km et 40 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>12,10 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>40 km et 50 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>15,20 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>50 km et 60 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>18,20 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>60 km et 70 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>21,20 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>70 km et 80 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>24,20 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>80 km et 90 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>27,30 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>90 km et 100 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>30,30 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>100 km et 110 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>33,30 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>110 km et 120 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>36,40 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>120 km et 130 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>39,40 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>130 km et 140 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>42,40 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>140 km et 150 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>45,50 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>150 km et 160 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>48,50 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>160 km et 170 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>51,50 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>170 km et 180 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>54,50 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>180 km et 190 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>57,60 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>190 km et 200 km<\/span><\/p>\n<\/td>\n<td>\n<p><span>60,60 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><em><sup><span>(1)<\/span><\/sup><\/em><em><span> Valeur par tranche de km =\u00a0valeur de l\u2019indemnit\u00e9 kilom\u00e9trique fiscale pour un v\u00e9hicule de 4 CV fiscaux\/2 (0,606\u00a0\u20ac \u00f7 2) \u00d7\u00a0nombre de km. En cas d\u2019utilisation d\u2019un v\u00e9hicule \u00e9lectrique, le montant de l\u2019indemnit\u00e9 de transport est major\u00e9 de 20 %.<\/span><\/em><\/p>\n<table style=\"font-weight: 400;\">\n<thead>\n<tr>\n<td width=\"282\">\n<p><strong><span>Montants<\/span><\/strong><\/p>\n<\/td>\n<td width=\"282\">\n<p><strong><span>Repas pris hors des locaux de l&rsquo;entreprise ou sur un chantier <sup>(2)<\/sup><\/span><\/strong><\/p>\n<\/td>\n<td>\n<p><strong><span>Repas pris au restaurant <sup>(3)<\/sup><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p><strong><span>Du 1<sup>er<\/sup> janvier au 31 ao\u00fbt 2022<\/span><\/strong><\/p>\n<\/td>\n<td>\n<p><span>9,50 \u20ac<\/span><\/p>\n<\/td>\n<td>\n<p><span>19,40 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><span>Montant au 1<sup>er<\/sup> septembre 2022<\/span><\/strong><\/p>\n<p><em>(maintenu au 1<sup>er<\/sup> janvier 2023 d\u2019apr\u00e8s le BOSS)<\/em><\/p>\n<\/td>\n<td>\n<p><span>9,90 \u20ac<\/span><\/p>\n<\/td>\n<td>\n<p><span>20,20 \u20ac<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><em><sup>(2)<\/sup><\/em><em>\u00a0S&rsquo;il est d\u00e9montr\u00e9 que le salari\u00e9 se trouve dans l\u2019impossibilit\u00e9 de regagner sa r\u00e9sidence ou son lieu habituel de travail pour le repas, et que le salari\u00e9 ne peut pas prendre son repas au restaurant.<\/em><br \/><em><sup>(3)<\/sup>\u00a0S\u2019il est d\u00e9montr\u00e9 que le salari\u00e9 est dans l\u2019obligation de prendre ses repas au restaurant.<\/em><\/p>\n<p style=\"font-weight: 400;\">Source\u00a0: <a href=\"https:\/\/www.urssaf.fr\/portail\/home\/employeur\/calculer-les-cotisations\/les-elements-a-prendre-en-compte\/les-frais-professionnels\/les-indemnites-forfaitaires-peti\/les-limites-dexoneration.html#FilAriane\">https:\/\/www.urssaf.fr<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fin de l\u2019obligation vaccinale au 15 mai 2023 \u00a0 Le D\u00e9cret n\u00b0 2023-368 du 13 mai 2023 met fin \u00e0 l\u2019obligation vaccinale dans les secteurs m\u00e9dicaux, param\u00e9dicaux et d\u2019aide \u00e0 la personne encore concern\u00e9s\u00a0: \u00e8Il s\u2019agit d\u2019une suspension de l\u2019obligation (et non d\u2019une abrogation, comme cela avait \u00e9t\u00e9 envisag\u00e9) \u00e8Le d\u00e9cret est applicable d\u00e8s le [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2469,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\n<p>Une question r\u00e9currente&nbsp;: celle du droit des salari\u00e9s en situation de t\u00e9l\u00e9travail au b\u00e9n\u00e9fice des titres-restaurant, lorsqu\u2019un tel dispositif existe dans l\u2019entreprise.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Le minist\u00e8re du travail a donn\u00e9 en ligne son avis \u00e0 l\u2019occasion du&nbsp;<a href=\"https:\/\/travail-emploi.gouv.fr\/le-ministere-en-action\/coronavirus-covid-19\/questions-reponses-par-theme\/article\/teletravail\">question-r\u00e9ponses sur le t\u00e9l\u00e9travail<\/a>.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>L\u2019administration rappelle qu\u2019en principe, au nom de l\u2019\u00e9galit\u00e9 de traitement, les t\u00e9l\u00e9travailleurs peuvent pr\u00e9tendre au b\u00e9n\u00e9fice des titres-restaurant&nbsp;:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>En application du principe g\u00e9n\u00e9ral d\u2019\u00e9galit\u00e9 de traitement entre salari\u00e9s, les t\u00e9l\u00e9travailleurs b\u00e9n\u00e9ficient des m\u00eames droits et avantages l\u00e9gaux et conventionnels que ceux applicables aux salari\u00e9s en situation comparable travaillant dans les locaux de l\u2019entreprise. Il s\u2019agit d\u2019une r\u00e8gle d\u2019ordre public rappel\u00e9e par l\u2019Ani du 19 juillet 2005 (art. 4) et reprise dans le code du travail : \u00ab le t\u00e9l\u00e9travailleur a les m\u00eames droits que le salari\u00e9 qui ex\u00e9cute son travail dans les locaux de l\u2019entreprise \u00bb (L. 1222-9).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>D\u00e8s lors que les salari\u00e9s exer\u00e7ant leur activit\u00e9 dans les locaux de l\u2019entreprise b\u00e9n\u00e9ficient des titres-restaurant, les t\u00e9l\u00e9travailleurs doivent aussi en recevoir si leurs conditions de travail sont \u00e9quivalentes. L\u2019attribution d\u2019un titre restaurant \u00e9tant seulement conditionn\u00e9e \u00e0 ce que le repas du salari\u00e9 soit compris dans son horaire de travail journalier (R. 3262-7), les t\u00e9l\u00e9travailleurs recevront un titre restaurant par jour travaill\u00e9 d\u00e8s lors que leur journ\u00e9e de travail recouvre, \u00ab 2 vacations entrecoup\u00e9es d\u2019une pause r\u00e9serv\u00e9e \u00e0 la prise d\u2019un repas \u00bb (ex. : salari\u00e9 travaillant de 9 \u00e0 17 heures).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>Si les titres-restaurant constituent un avantage consenti par l\u2019employeur qui b\u00e9n\u00e9ficie des exon\u00e9rations fiscales et sociales a l\u2019instar des remboursements de frais professionnels, leur octroi n\u2019est pour autant pas conditionn\u00e9 \u00e0 l\u2019existence d\u2019une d\u00e9pense suppl\u00e9mentaire et inh\u00e9rente \u00e0 l\u2019emploi engag\u00e9e par le salari\u00e9.<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Cependant elle apporte une nuance \u00e0 ce principe, en rappelant que, n\u2019\u00e9tant pas un dispositif r\u00e9sultant d\u2019une obligation l\u00e9gale, l\u2019attribution du titre-restaurant est parfois subordonn\u00e9, dans l\u2019entreprise, \u00e0 un certain nombre de crit\u00e8res n\u2019\u00e9tant pas forc\u00e9ment li\u00e9s aux seuls horaires de travail, par exemple l\u2019\u00e9loignement du lieu de travail par rapport au domicile, \u00e0 condition que ces crit\u00e8res soient objectifs&nbsp;:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>Toutefois, le titre restaurant est un avantage consenti par l\u2019employeur qui ne r\u00e9sulte d\u2019aucune obligation l\u00e9gale ; il n\u2019est donc pas interdit de subordonner l\u2019attribution de cet avantage \u00e0 certains crit\u00e8res \u00e0 condition qu\u2019ils soient objectifs, c\u2019est-\u00e0-dire des crit\u00e8res qui s\u2019appliquent autant aux t\u00e9l\u00e9travailleurs qu\u2019aux salari\u00e9s travaillant dans l\u2019entreprise. Ainsi, l\u2019employeur peut diff\u00e9rencier l\u2019attribution des titres repas en fonction de l\u2019\u00e9loignement du travail par rapport au domicile, d\u00e8s lors que cette diff\u00e9renciation est fond\u00e9e sur un crit\u00e8re objectif, c\u2019est-\u00e0-dire la distance s\u00e9parant le lieu du travail du domicile (Cass. soc., 22 janv. 1992, n\u00b0 88-40.938 ; CA N\u00eemes, 27 mars 2012, n\u00b010-4144).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>Un accord collectif de travail, existant ou \u00e0 n\u00e9gocier, pourrait pr\u00e9voir des stipulations particuli\u00e8res en mati\u00e8re d\u2019octroi de titres-restaurant, assurant un mode d\u2019organisation en t\u00e9l\u00e9travail qui tienne compte le mieux possible de la situation propre \u00e0 chaque activit\u00e9, \u00e0 chaque service et \u00e0 chaque salari\u00e9, sous r\u00e9serve du respect du principe d\u2019\u00e9galit\u00e9 de traitement entre le salari\u00e9 qui ex\u00e9cute son travail en t\u00e9l\u00e9travail et celui qui l\u2019ex\u00e9cute dans les locaux de l\u2019entreprise (L. 1222-9).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Reste \u00e0 s\u2019assurer que les crit\u00e8res retenus, le cas \u00e9ch\u00e9ant, soient suffisamment objectifs et valables.<\/p>\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poste"],"_et_post_bg_color":"#ffffff","_et_post_bg_layout":"light","_et_pb_show_title":"on","_dp_original":"2462","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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