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By joining the tribe, she wants to make the finance world easier to understand for people who, just like her, aren't coming from that sector.","text","juliette-herve","fr/blog/author/juliette-herve",-140,[],176408854,"9baa96ac-ad9f-4270-922b-0fdea865e093","2022-11-02T15:26:08.935Z",[],"blog/author/juliette-herve",[96,97,98],{"path":94,"name":25,"lang":32,"published":25},{"path":94,"name":25,"lang":38,"published":25},{"path":94,"name":25,"lang":40,"published":25},[100,130,156],{"name":101,"created_at":102,"published_at":103,"updated_at":104,"id":105,"uuid":106,"content":107,"slug":117,"full_slug":118,"sort_by_date":25,"position":119,"tag_list":120,"is_startpage":28,"parent_id":121,"meta_data":25,"group_id":122,"first_published_at":123,"release_id":25,"lang":32,"path":25,"alternates":124,"default_full_slug":125,"translated_slugs":126,"_stopResolving":41},"Gestion des 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paiement","2022-10-19T17:57:52.020Z","2026-09-29T09:14:34.633Z","2026-09-29T09:14:34.653Z",206171410,"38062cad-91f4-4753-8d76-3407e615ca0b",{"seo":138,"_uid":144,"name":131,"component":22},[139],{"_uid":140,"noIndex":28,"component":111,"metaFields":141},"11adb996-d51b-4c65-970d-d95dc07b5257",{"_uid":142,"plugin":114,"description":143},"29b68154-43fa-44d2-b134-4b39fb2ff94e","Cartes de paiement en entreprise : cartes physiques, virtuelles et a usage unique, et comment elles simplifient les depenses des equipes.","a7b37bf3-5914-400c-8298-e6f44912165c","carte-de-paiement","fr/blog/topic/carte-de-paiement",[],"7b9ab684-1d4a-45d8-b449-fb3a9869a53e","2022-11-02T15:24:52.809Z",[],"blog/topic/carte-de-paiement",[153,154,155],{"path":151,"name":25,"lang":32,"published":25},{"path":151,"name":25,"lang":38,"published":25},{"path":151,"name":25,"lang":40,"published":25},{"name":157,"created_at":158,"published_at":159,"updated_at":160,"id":161,"uuid":162,"content":163,"slug":171,"full_slug":172,"sort_by_date":25,"position":173,"tag_list":174,"is_startpage":28,"parent_id":121,"meta_data":25,"group_id":175,"first_published_at":176,"release_id":25,"lang":32,"path":25,"alternates":177,"default_full_slug":178,"translated_slugs":179,"_stopResolving":41},"Déplacements professionnels","2022-10-19T17:57:59.106Z","2026-09-29T09:14:38.873Z","2026-09-29T09:14:38.889Z",206171440,"d7f89c1c-62cd-4a28-9a8f-3fe1f9bffcb0",{"seo":164,"_uid":170,"name":157,"component":22},[165],{"_uid":166,"noIndex":28,"component":111,"metaFields":167},"a8d0338e-ec54-4f75-b345-8ffb62d2b1bb",{"_uid":168,"plugin":114,"description":169},"1b46e892-8cd3-49e2-a204-ab6a926a9b55","Deplacements professionnels : politiques de voyage, notes de frais sur la route et budgets de deplacement maitrises.","f673e214-974b-4604-bcb9-54b8f77108d0","deplacements-professionnels","fr/blog/topic/deplacements-professionnels",-440,[],"cc2599dc-ff92-47a2-8009-d166f3d5a6ea","2022-11-02T15:24:42.751Z",[],"blog/topic/deplacements-professionnels",[180,181,182],{"path":178,"name":25,"lang":32,"published":25},{"path":178,"name":25,"lang":38,"published":25},{"path":178,"name":25,"lang":40,"published":25},{"type":78,"content":184},[185,206,240,247,248,259,266,273,297,304,311,321,339,360,369,376,445,463,471,484,485,496,503,510,528,557,565,572,614,631,639,646,653,773,791,799,831,838,937,944,950,989,996,1004,1022,1050,1068,1086,1093,1100,1182,1189,1196,1204,1222,1246,1253,1303,1311,1344,1362],{"type":81,"content":186},[187,194,201],{"text":188,"type":85,"marks":189},"L",[190],{"type":191,"attrs":192},"textStyle",{"color":193},"#000000",{"text":195,"type":85,"marks":196},"a gestion des frais professionnels",[197,199],{"type":198},"bold",{"type":191,"attrs":200},{"color":193},{"text":202,"type":85,"marks":203}," est souvent qualifiée de \"galère\" ou de \"puits sans fond\" par les DAF. Le remboursement des frais professionnels est, à ce titre, une question récurrente pour les directions financières. Particulièrement à la fin d'un cycle de reporting, comme c'est le cas avec la clôture mensuelle ou annuelle.",[204],{"type":191,"attrs":205},{"color":193},{"type":81,"content":207},[208,213,219,229,235],{"text":209,"type":85,"marks":210},"La gestion des frais pro reste un des obstacles clés en matière de workflow pour les équipes comptables. En moyenne, ",[211],{"type":191,"attrs":212},{"color":193},{"text":214,"type":85,"marks":215},"la gestion d’une ",[216,217],{"type":198},{"type":191,"attrs":218},{"color":193},{"text":220,"type":85,"marks":221},"note de frais",[222,226,227],{"type":223,"attrs":224},"link",{"href":225,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/fr/blog/note-de-frais/",{"type":198},{"type":191,"attrs":228},{"color":193},{"text":230,"type":85,"marks":231}," s’élève environ à 53€",[232,233],{"type":198},{"type":191,"attrs":234},{"color":193},{"text":236,"type":85,"marks":237},". À cela s'ajoute la fraude aux notes de frais qu'on estime chaque année à une moyenne de 700 euros par salarié !",[238],{"type":191,"attrs":239},{"color":193},{"type":81,"content":241},[242],{"text":243,"type":85,"marks":244},"Si bien que la tâche peut s’avérer être une vraie corvée pour certaines équipes financières.",[245],{"type":191,"attrs":246},{"color":193},{"type":81},{"type":249,"attrs":250},"blok",{"id":251,"body":252},"6f7651ef-6fc4-4d2b-bc74-4c946cc0f79d",[253],{"_uid":254,"text":255,"color":256,"title":257,"component":258},"i-8eec8297-8693-4616-85ab-5ca7040a8efd","Le processus classique de traitement des notes de frais peut être tellement contraignant que certains d’entre eux renoncent même à se faire rembourser certains de leurs frais professionnels, pourtant engagés dans le cadre professionnel. Ces notes de frais non remboursées représentent plus de 600 millions d’euros au total en France. ","purple","Les employés aux dépenses mieux encadrées sont également plus satisfaits","callout",{"type":81,"content":260},[261],{"text":262,"type":85,"marks":263},"Du côté des collaborateurs, l’herbe n’est pas vraiment plus verte. Ce processus peut être tellement contraignant que certains d’entre eux renoncent même à se faire rembourser certains de leurs frais professionnels, pourtant engagés dans le cadre professionnel. Ces notes de frais non remboursées représentent plus de 600 millions d’euros au total en France. Aberrant n’est-ce pas ?",[264],{"type":191,"attrs":265},{"color":193},{"type":81,"content":267},[268],{"text":269,"type":85,"marks":270},"Pourtant, certaines s’en sortent très bien, et même avec le sourire. Mais quel est donc leur secret ?",[271],{"type":191,"attrs":272},{"color":193},{"type":81,"content":274},[275,280,292],{"text":276,"type":85,"marks":277},"Justement, traitons dans cet article l’intégralité du sujet pour donner enfin un peu d'oxygène aux équipes financières. Être capable de ",[278],{"type":191,"attrs":279},{"color":193},{"text":281,"type":85,"marks":282},"bien gérer les frais des collaborateurs",[283,286,287,290],{"type":223,"attrs":284},{"href":285,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/fr/product/expense-management/",{"type":198},{"type":191,"attrs":288},{"color":289},"#1155CC",{"type":291},"underline",{"text":293,"type":85,"marks":294}," : ce n’est pas si sorcier, non ?",[295],{"type":191,"attrs":296},{"color":193},{"type":249,"attrs":298},{"id":251,"body":299},[300],{"_uid":301,"html":302,"component":303},"i-101f4991-f06a-46a7-95a2-f52c4b762dd0","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-f4c6020c-55f7-42aa-88ff-f49917fe12d8\">\u003Cspan class=\"hs-cta-node hs-cta-f4c6020c-55f7-42aa-88ff-f49917fe12d8\" id=\"hs-cta-f4c6020c-55f7-42aa-88ff-f49917fe12d8\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/f4c6020c-55f7-42aa-88ff-f49917fe12d8\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-f4c6020c-55f7-42aa-88ff-f49917fe12d8\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/f4c6020c-55f7-42aa-88ff-f49917fe12d8.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'f4c6020c-55f7-42aa-88ff-f49917fe12d8', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":81,"content":305},[306],{"text":307,"type":85,"marks":308},"Dépenses professionnelles prises en compte, différentes manières de se faire rembourser ; chez Spendesk, nous pensons qu’il est grand temps d’adopter des outils pour aider employeurs et collaborateurs à retrouver une confiance mutuelle, pour le bien de l’entreprise entière.",[309],{"type":191,"attrs":310},{"color":193},{"type":312,"attrs":313,"content":315},"heading",{"level":314},2,[316],{"text":317,"type":85,"marks":318},"La gestion des frais professionnels : qu’est-ce que c’est ?",[319],{"type":191,"attrs":320},{"color":193},{"type":81,"content":322},[323,328,334],{"text":324,"type":85,"marks":325},"Pour comprendre, rien de plus simple. ",[326],{"type":191,"attrs":327},{"color":193},{"text":329,"type":85,"marks":330},"Les frais professionnels regroupent l’ensemble des dépenses engagées par les salariés pour les besoins de leur activité professionnelle.",[331,332],{"type":198},{"type":191,"attrs":333},{"color":193},{"text":335,"type":85,"marks":336}," Comme celles-ci sont déboursées pour l’entreprise, elles doivent être ensuite remboursées par l’employeur.",[337],{"type":191,"attrs":338},{"color":193},{"type":81,"content":340},[341,346,355],{"text":342,"type":85,"marks":343},"Ces frais professionnels ne sont ni pris en compte dans le calcul des cotisations de Sécurité sociale, ni de la ",[344],{"type":191,"attrs":345},{"color":193},{"text":347,"type":85,"marks":348},"CSG-CRDS",[349,352,354],{"type":223,"attrs":350},{"href":351,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.service-public.fr/particuliers/vosdroits/N17580",{"type":191,"attrs":353},{"color":289},{"type":291},{"text":356,"type":85,"marks":357},".",[358],{"type":191,"attrs":359},{"color":193},{"type":312,"attrs":361,"content":363},{"level":362},3,[364],{"text":365,"type":85,"marks":366},"Quelles dépenses professionnelles sont remboursables par l'entreprise en 2024 ?",[367],{"type":191,"attrs":368},{"color":193},{"type":81,"content":370},[371],{"text":372,"type":85,"marks":373},"Selon l’activité professionnelle du(de la) collaborateur(trice), il(elle) peut générer divers types de frais pour le compte de son entreprise :",[374],{"type":191,"attrs":375},{"color":193},{"type":377,"content":378},"bullet_list",[379,395,415,430],{"type":380,"content":381},"list_item",[382],{"type":81,"content":383},[384,390],{"text":385,"type":85,"marks":386},"Les frais liés à l’utilisation de nouvelles technologies",[387,388],{"type":198},{"type":191,"attrs":389},{"color":193},{"text":391,"type":85,"marks":392}," : c’est de plus en plus le cas avec la démocratisation du télétravail",[393],{"type":191,"attrs":394},{"color":193},{"type":380,"content":396},[397],{"type":81,"content":398},[399,404,410],{"text":400,"type":85,"marks":401},"Les ",[402],{"type":191,"attrs":403},{"color":193},{"text":405,"type":85,"marks":406},"frais de bouche",[407,408],{"type":198},{"type":191,"attrs":409},{"color":193},{"text":411,"type":85,"marks":412}," (préparations alimentaires directement consommables, fruits et légumes, etc.) font partie des frais qui peuvent être remboursés par l’entreprise, même en cas de télétravail",[413],{"type":191,"attrs":414},{"color":193},{"type":380,"content":416},[417],{"type":81,"content":418},[419,425],{"text":420,"type":85,"marks":421},"Les frais de transport",[422,423],{"type":198},{"type":191,"attrs":424},{"color":193},{"text":426,"type":85,"marks":427}," (utilisation du véhicule personnel à des fins professionnelles, frais de carburant, de stationnement, utilisation des transports en commun ou de services publics de location de vélos pour se rendre au travail, etc.)",[428],{"type":191,"attrs":429},{"color":193},{"type":380,"content":431},[432],{"type":81,"content":433},[434,440],{"text":435,"type":85,"marks":436},"Les frais de déplacements professionnels",[437,438],{"type":198},{"type":191,"attrs":439},{"color":193},{"text":441,"type":85,"marks":442},", comme la modification de lieu de résidence liée à un changement de poste de travail du(de la) salarié(e) sur un autre lieu de travail. Pour que ce motif soit pris en compte, la distance séparant l’ancien logement du nouveau lieu de travail doit être au moins égale à 50 km et doit entraîner un temps de trajet aller ou retour au moins égal à 1h30.",[443],{"type":191,"attrs":444},{"color":193},{"type":81,"content":446},[447,452,458],{"text":448,"type":85,"marks":449},"Voilà ",[450],{"type":191,"attrs":451},{"color":193},{"text":453,"type":85,"marks":454},"les 4 types de dépenses professionnelles répertoriés en France en 2024",[455,456],{"type":198},{"type":191,"attrs":457},{"color":193},{"text":459,"type":85,"marks":460},", éligibles aux remboursements de la part de l’employeur.",[461],{"type":191,"attrs":462},{"color":193},{"type":312,"attrs":464,"content":465},{"level":362},[466],{"text":467,"type":85,"marks":468},"Les frais d’entreprise : des frais professionnels à part entière",[469],{"type":191,"attrs":470},{"color":193},{"type":81,"content":472},[473,478],{"text":474,"type":85,"marks":475},"En plus de cela, il existe un autre type de frais : ",[476],{"type":191,"attrs":477},{"color":193},{"text":479,"type":85,"marks":480},"les frais d’entreprise.",[481,482],{"type":198},{"type":191,"attrs":483},{"color":193},{"type":81},{"type":249,"attrs":486},{"id":251,"body":487},[488],{"_uid":489,"caption":53,"autoplay":28,"component":490,"thumbnail":491,"playerType":492,"onPlayEvent":53,"externalVideo":493,"internalVideo":494,"playButtonText":53},"i-90a4d903-375f-4db4-9daa-d9b3d0566acd","video",[],"inline","https://www.youtube.com/watch?v=ZxnLfmNSaiI",{"id":25,"alt":25,"name":53,"focus":25,"title":25,"source":25,"filename":53,"copyright":25,"fieldtype":58,"meta_data":495},{},{"type":81,"content":497},[498],{"text":499,"type":85,"marks":500},"Il est extrêmement fréquent que l’employeur mette à disposition des biens et des services à ses collaborateurs. Pour autant, il ne s’agit ni d’un élément de rémunération, d’un avantage en nature, ni d’une indemnisation de frais professionnels.",[501],{"type":191,"attrs":502},{"color":193},{"type":81,"content":504},[505],{"text":506,"type":85,"marks":507},"De ce fait, ces sommes, ces biens ou services attribués correspondent à la prise en charge de frais relevant de l’activité de l’entreprise, non de frais liés à l’exercice normal de la profession du salarié.",[508],{"type":191,"attrs":509},{"color":193},{"type":81,"content":511},[512,517,523],{"text":513,"type":85,"marks":514},"À ce titre, les frais pris en charge par l’employeur seront exclus de la base de calcul des cotisations. Ces frais conviennent de ",[515],{"type":191,"attrs":516},{"color":193},{"text":518,"type":85,"marks":519},"charges d’exploitation de l’entreprise",[520,521],{"type":198},{"type":191,"attrs":522},{"color":193},{"text":524,"type":85,"marks":525}," et doivent remplir trois critères en même temps :",[526],{"type":191,"attrs":527},{"color":193},{"type":377,"content":529},[530,539,548],{"type":380,"content":531},[532],{"type":81,"content":533},[534],{"text":535,"type":85,"marks":536},"Avoir un caractère exceptionnel",[537],{"type":191,"attrs":538},{"color":193},{"type":380,"content":540},[541],{"type":81,"content":542},[543],{"text":544,"type":85,"marks":545},"Couvrir l’intérêt de l’entreprise",[546],{"type":191,"attrs":547},{"color":193},{"type":380,"content":549},[550],{"type":81,"content":551},[552],{"text":553,"type":85,"marks":554},"Concerner des frais exposés en dehors de l’exercice normal de l’activité du(de la) salarié(e)",[555],{"type":191,"attrs":556},{"color":193},{"type":312,"attrs":558,"content":559},{"level":314},[560],{"text":561,"type":85,"marks":562},"Les différentes formes de remboursement des frais professionnels",[563],{"type":191,"attrs":564},{"color":193},{"type":81,"content":566},[567],{"text":568,"type":85,"marks":569},"Il existe divers types de frais professionnels. Par conséquent, leur remboursement s’opère aussi de différentes manières. Leur dédommagement peut donc prendre la forme :",[570],{"type":191,"attrs":571},{"color":193},{"type":377,"content":573},[574,599],{"type":380,"content":575},[576],{"type":81,"content":577},[578,583,593],{"text":579,"type":85,"marks":580},"D’un ",[581],{"type":191,"attrs":582},{"color":193},{"text":584,"type":85,"marks":585},"remboursement des dépenses réelles",[586,589,590,592],{"type":223,"attrs":587},{"href":588,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/fr/blog/frais-reels/",{"type":198},{"type":191,"attrs":591},{"color":289},{"type":291},{"text":594,"type":85,"marks":595}," sur justificatifs.",[596,597],{"type":198},{"type":191,"attrs":598},{"color":193},{"type":380,"content":600},[601],{"type":81,"content":602},[603,608],{"text":604,"type":85,"marks":605},"Ou d’un ",[606],{"type":191,"attrs":607},{"color":193},{"text":609,"type":85,"marks":610},"versement d’allocations forfaitaires.",[611,612],{"type":198},{"type":191,"attrs":613},{"color":193},{"type":81,"content":615},[616,621,627],{"text":617,"type":85,"marks":618},"Zoom sur ces ",[619],{"type":191,"attrs":620},{"color":193},{"text":622,"type":85,"marks":623},"deux types de remboursements de frais professionnels",[624,625],{"type":198},{"type":191,"attrs":626},{"color":193},{"text":356,"type":85,"marks":628},[629],{"type":191,"attrs":630},{"color":193},{"type":312,"attrs":632,"content":633},{"level":362},[634],{"text":635,"type":85,"marks":636},"Le remboursement des dépenses réelles sur justificatifs",[637],{"type":191,"attrs":638},{"color":193},{"type":81,"content":640},[641],{"text":642,"type":85,"marks":643},"Pour être réellement qualifiées de frais professionnels, certaines dépenses ne peuvent être indemnisées que sur la base des dépenses réellement engagées.",[644],{"type":191,"attrs":645},{"color":193},{"type":81,"content":647},[648],{"text":649,"type":85,"marks":650},"Les situations concernées sont celles liées au frais :",[651],{"type":191,"attrs":652},{"color":193},{"type":377,"content":654},[655,680,705,724,743],{"type":380,"content":656},[657],{"type":81,"content":658},[659,665,670,676],{"text":660,"type":85,"marks":661},"Supportés par le(la) salarié(e)",[662,663],{"type":198},{"type":191,"attrs":664},{"color":193},{"text":666,"type":85,"marks":667}," ou ",[668],{"type":191,"attrs":669},{"color":193},{"text":671,"type":85,"marks":672},"assimilé(e) en télétravail",[673,674],{"type":198},{"type":191,"attrs":675},{"color":193},{"text":356,"type":85,"marks":677},[678],{"type":191,"attrs":679},{"color":193},{"type":380,"content":681},[682],{"type":81,"content":683},[684,690,694,700],{"text":685,"type":85,"marks":686},"Engagés par le(la) salarié(e)",[687,688],{"type":198},{"type":191,"attrs":689},{"color":193},{"text":666,"type":85,"marks":691},[692],{"type":191,"attrs":693},{"color":193},{"text":695,"type":85,"marks":696},"assimilé(e) pour l’utilisation 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professionnels, il n’y a pas de plafond d’exonération puisqu’il s’agit de ",[778],{"type":191,"attrs":779},{"color":193},{"text":781,"type":85,"marks":782},"remboursement au réel",[783,784],{"type":198},{"type":191,"attrs":785},{"color":193},{"text":787,"type":85,"marks":788},", c’est-à-dire selon les sommes réellement déboursées.",[789],{"type":191,"attrs":790},{"color":193},{"type":312,"attrs":792,"content":793},{"level":362},[794],{"text":795,"type":85,"marks":796},"Le versement d’allocations forfaitaires",[797],{"type":191,"attrs":798},{"color":193},{"type":81,"content":800},[801,806,815,820,826],{"text":802,"type":85,"marks":803},"Le ",[804],{"type":191,"attrs":805},{"color":193},{"text":807,"type":85,"marks":808},"remboursement des frais",[809,812,814],{"type":223,"attrs":810},{"href":811,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/fr/blog/remboursement-frais-de-deplacement/",{"type":191,"attrs":813},{"color":289},{"type":291},{"text":816,"type":85,"marks":817}," professionnels par ",[818],{"type":191,"attrs":819},{"color":193},{"text":821,"type":85,"marks":822},"versement d’allocations forfaitaires",[823,824],{"type":198},{"type":191,"attrs":825},{"color":193},{"text":827,"type":85,"marks":828}," est choisi lorsque les salariés réalisent des dépenses supplémentaires de restauration ou de logement non habituelles, toujours dans le cadre de l’activité professionnelle bien-sûr.",[829],{"type":191,"attrs":830},{"color":193},{"type":81,"content":832},[833],{"text":834,"type":85,"marks":835},"Ces indemnités sont prévues pour :",[836],{"type":191,"attrs":837},{"color":193},{"type":377,"content":839},[840,859,877,900,919],{"type":380,"content":841},[842],{"type":81,"content":843},[844,848,854],{"text":400,"type":85,"marks":845},[846],{"type":191,"attrs":847},{"color":193},{"text":849,"type":85,"marks":850},"frais de repas au restaurant",[851,852],{"type":198},{"type":191,"attrs":853},{"color":193},{"text":855,"type":85,"marks":856},", lorsque le(la) salarié(e) est en déplacement professionnel et empêché de regagner sa résidence.",[857],{"type":191,"attrs":858},{"color":193},{"type":380,"content":860},[861],{"type":81,"content":862},[863,867,873],{"text":400,"type":85,"marks":864},[865],{"type":191,"attrs":866},{"color":193},{"text":868,"type":85,"marks":869},"frais de restauration sur le lieu de travail",[870,871],{"type":198},{"type":191,"attrs":872},{"color":193},{"text":356,"type":85,"marks":874},[875],{"type":191,"attrs":876},{"color":193},{"type":380,"content":878},[879],{"type":81,"content":880},[881,885,895],{"text":400,"type":85,"marks":882},[883],{"type":191,"attrs":884},{"color":193},{"text":886,"type":85,"marks":887},"frais kilométriques",[888,891,892,894],{"type":223,"attrs":889},{"href":890,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/fr/blog/remboursement-frais-kilometriques/",{"type":198},{"type":191,"attrs":893},{"color":289},{"type":291},{"text":896,"type":85,"marks":897},", lorsque le(la) salarié(e) est contraint(e) d’utiliser son propre véhicule.",[898],{"type":191,"attrs":899},{"color":193},{"type":380,"content":901},[902],{"type":81,"content":903},[904,908,914],{"text":400,"type":85,"marks":905},[906],{"type":191,"attrs":907},{"color":193},{"text":909,"type":85,"marks":910},"dépenses de grand déplacement",[911,912],{"type":198},{"type":191,"attrs":913},{"color":193},{"text":915,"type":85,"marks":916}," en métropole, dans les territoires situés en Outre-mer et à l’étranger.",[917],{"type":191,"attrs":918},{"color":193},{"type":380,"content":920},[921],{"type":81,"content":922},[923,927,933],{"text":400,"type":85,"marks":924},[925],{"type":191,"attrs":926},{"color":193},{"text":928,"type":85,"marks":929},"frais d’hébergement provisoire",[930,931],{"type":198},{"type":191,"attrs":932},{"color":193},{"text":356,"type":85,"marks":934},[935],{"type":191,"attrs":936},{"color":193},{"type":81,"content":938},[939],{"text":940,"type":85,"marks":941},"Pour ce cas de figure en revanche, la réglementation en matière de remboursement de frais professionnels diffère : les entreprises et les salariés sont soumis à des plafonds à ne pas dépasser.",[942],{"type":191,"attrs":943},{"color":193},{"type":249,"attrs":945},{"id":251,"body":946},[947],{"_uid":948,"html":949,"component":303},"i-cc09a44c-dfd1-4d0c-a56f-df78df4a099c","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-4f609ab1-a26c-42b2-a6e6-ac3cf77fb726\">\u003Cspan class=\"hs-cta-node hs-cta-4f609ab1-a26c-42b2-a6e6-ac3cf77fb726\" id=\"hs-cta-4f609ab1-a26c-42b2-a6e6-ac3cf77fb726\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/4f609ab1-a26c-42b2-a6e6-ac3cf77fb726\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-4f609ab1-a26c-42b2-a6e6-ac3cf77fb726\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/4f609ab1-a26c-42b2-a6e6-ac3cf77fb726.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" 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Chaque bien ou service donnant droit à un remboursement est",[966],{"type":191,"attrs":967},{"color":193},{"text":969,"type":85,"marks":970}," ",[971,974],{"type":223,"attrs":972},{"href":973,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.urssaf.fr/portail/home/taux-baremes.html",{"type":191,"attrs":975},{"color":193},{"text":977,"type":85,"marks":978},"soumis à un barème spécifique",[979,981,983],{"type":223,"attrs":980},{"href":973,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":191,"attrs":982},{"color":289},{"type":291},{"text":985,"type":85,"marks":986},", qui dépend également de la durée du déplacement effectué.",[987],{"type":191,"attrs":988},{"color":193},{"type":81,"content":990},[991],{"text":992,"type":85,"marks":993},"L’employeur n’a pas à justifier ces dépenses. Il doit simplement pouvoir démontrer que l’application des allocations correspond aux situations de fait. Dans les cas où le remboursement sur la base d’allocations forfaitaires est admis, l’employeur peut décider de rembourser le salarié de ses frais sur justificatifs.",[994],{"type":191,"attrs":995},{"color":193},{"type":312,"attrs":997,"content":998},{"level":314},[999],{"text":1000,"type":85,"marks":1001},"La déduction forfaitaire spécifique",[1002],{"type":191,"attrs":1003},{"color":193},{"type":81,"content":1005},[1006,1011,1017],{"text":1007,"type":85,"marks":1008},"Rembourser des frais engagés par les salariés sans nécessairement avoir de notes de frais en guise de justification ? C’est possible ! C’est d’ailleurs le ",[1009],{"type":191,"attrs":1010},{"color":193},{"text":1012,"type":85,"marks":1013},"principe de la déduction forfaitaire spécifique",[1014,1015],{"type":198},{"type":191,"attrs":1016},{"color":193},{"text":1018,"type":85,"marks":1019},". Sachez cependant que ce mode de remboursement de frais professionnels ne peut s’appliquer qu’en fonction de certaines activités bien définies.",[1020],{"type":191,"attrs":1021},{"color":193},{"type":81,"content":1023},[1024,1029,1035,1040,1046],{"text":1025,"type":85,"marks":1026},"Pour les ouvriers du bâtiment, les artistes, les journalistes, et encore pour les mannequins, les employeurs sont en effet autorisés à ",[1027],{"type":191,"attrs":1028},{"color":193},{"text":1030,"type":85,"marks":1031},"appliquer une déduction forfaitaire spécifique pour frais professionnels",[1032,1033],{"type":198},{"type":191,"attrs":1034},{"color":193},{"text":1036,"type":85,"marks":1037},". Mais cette fois, ",[1038],{"type":191,"attrs":1039},{"color":193},{"text":1041,"type":85,"marks":1042},"selon la base de calcul des cotisations de Sécurité sociale et des contributions d’assurance chômage et d’AGS",[1043,1044],{"type":198},{"type":191,"attrs":1045},{"color":193},{"text":356,"type":85,"marks":1047},[1048],{"type":191,"attrs":1049},{"color":193},{"type":81,"content":1051},[1052,1057,1063],{"text":1053,"type":85,"marks":1054},"Si l’employeur décide d’opter pour la déduction forfaitaire spécifique, ",[1055],{"type":191,"attrs":1056},{"color":193},{"text":1058,"type":85,"marks":1059},"la base de calcul des cotisations est constituée par le montant global des rémunérations, des indemnités, des primes, et le cas échéant des indemnités versées à titre de remboursement de frais professionnels.",[1060,1061],{"type":198},{"type":191,"attrs":1062},{"color":193},{"text":1064,"type":85,"marks":1065}," On y applique ensuite la déduction pour frais professionnels correspondante à la catégorie professionnelle des collaborateurs concernés.",[1066],{"type":191,"attrs":1067},{"color":193},{"type":81,"content":1069},[1070,1075,1081],{"text":1071,"type":85,"marks":1072},"C’est bel et bien la ",[1073],{"type":191,"attrs":1074},{"color":193},{"text":1076,"type":85,"marks":1077},"nature",[1078,1079],{"type":198},{"type":191,"attrs":1080},{"color":193},{"text":1082,"type":85,"marks":1083}," de l’activité du(de la) professionnel(le) qui spécifie le bénéfice de la déduction forfaitaire, non l’activité sous laquelle l’entreprise est enregistrée.",[1084],{"type":191,"attrs":1085},{"color":193},{"type":81,"content":1087},[1088],{"text":1089,"type":85,"marks":1090},"Par exemple, dans une entreprise relevant du bâtiment et des travaux publics, la pratique de la déduction pour frais ne sera autorisée que pour les ouvriers travaillant sur les chantiers. Le personnel administratif ne pourra pas en profiter.",[1091],{"type":191,"attrs":1092},{"color":193},{"type":81,"content":1094},[1095],{"text":1096,"type":85,"marks":1097},"Plusieurs critères sont à respecter par l’employeur pour mettre en œuvre la déduction forfaitaire spécifique :",[1098],{"type":191,"attrs":1099},{"color":193},{"type":377,"content":1101},[1102,1120,1143,1162],{"type":380,"content":1103},[1104],{"type":81,"content":1105},[1106,1110,1116],{"text":400,"type":85,"marks":1107},[1108],{"type":191,"attrs":1109},{"color":193},{"text":1111,"type":85,"marks":1112},"professions doivent concerner les champs indiqués",[1113,1114],{"type":198},{"type":191,"attrs":1115},{"color":193},{"text":356,"type":85,"marks":1117},[1118],{"type":191,"attrs":1119},{"color":193},{"type":380,"content":1121},[1122],{"type":81,"content":1123},[1124,1128,1138],{"text":802,"type":85,"marks":1125},[1126],{"type":191,"attrs":1127},{"color":193},{"text":1129,"type":85,"marks":1130},"montant de la déduction est limité à 7 600 €",[1131,1134,1135,1137],{"type":223,"attrs":1132},{"href":1133,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046872552",{"type":198},{"type":191,"attrs":1136},{"color":289},{"type":291},{"text":1139,"type":85,"marks":1140}," par année civile et par salarié.",[1141],{"type":191,"attrs":1142},{"color":193},{"type":380,"content":1144},[1145],{"type":81,"content":1146},[1147,1152,1158],{"text":1148,"type":85,"marks":1149},"L’acceptation du salarié ou de ses représentants ",[1150],{"type":191,"attrs":1151},{"color":193},{"text":1153,"type":85,"marks":1154},"doit être justifiée",[1155,1156],{"type":198},{"type":191,"attrs":1157},{"color":193},{"text":356,"type":85,"marks":1159},[1160],{"type":191,"attrs":1161},{"color":193},{"type":380,"content":1163},[1164],{"type":81,"content":1165},[1166,1171,1177],{"text":1167,"type":85,"marks":1168},"L’application de la ",[1169],{"type":191,"attrs":1170},{"color":193},{"text":1172,"type":85,"marks":1173},"règle du non-cumul de cette déduction",[1174,1175],{"type":198},{"type":191,"attrs":1176},{"color":193},{"text":1178,"type":85,"marks":1179}," avec l’exclusion de l’assiette des cotisations des sommes versées à titre de remboursement de frais professionnels sauf cas particulier doit être assurée.",[1180],{"type":191,"attrs":1181},{"color":193},{"type":81,"content":1183},[1184],{"text":1185,"type":85,"marks":1186},"Pour les allocations frais de repas, les allocations forfaitaires grand déplacement et les allocations forfaitaires mobilité professionnelle, des plafonds de limites d’exonération sont indiqués pour 2024 en fonction de la nature de l’indemnité.",[1187],{"type":191,"attrs":1188},{"color":193},{"type":81,"content":1190},[1191],{"text":1192,"type":85,"marks":1193},"Vous l’avez maintenant compris, l’employeur peut choisir différents types de remboursements de frais professionnels, selon l’activité des collaborateurs et également en fonction des souhaits des collaborateurs.",[1194],{"type":191,"attrs":1195},{"color":193},{"type":312,"attrs":1197,"content":1198},{"level":314},[1199],{"text":1200,"type":85,"marks":1201},"Simplifier le remboursement des frais professionnels",[1202],{"type":191,"attrs":1203},{"color":193},{"type":81,"content":1205},[1206,1211,1217],{"text":1207,"type":85,"marks":1208},"Pour bien gérer le remboursement des frais professionnels, ",[1209],{"type":191,"attrs":1210},{"color":193},{"text":1212,"type":85,"marks":1213},"établir une procédure est indispensable",[1214,1215],{"type":198},{"type":191,"attrs":1216},{"color":193},{"text":1218,"type":85,"marks":1219},". 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00:00",[],"Dépenses hors politique, apprenez à qualifier les exceptions, les faire valider et ajuster votre politique sans perdre le contrôle.",[],[3522],{"cta":3523,"_uid":3524,"items":3525,"heading":3610,"reverse":28,"component":1481,"sectionSettings":3636},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[3526,3546,3567,3588],{"_uid":3527,"hide":28,"title":3528,"component":1426,"description":3529},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":78,"attrs":3530,"content":3531},{"backgroundColor":25},[3532,3537],{"type":81,"attrs":3533,"content":3534},{"textAlign":25},[3535],{"text":3536,"type":85},"Oui, une dépense peut être refusée lorsqu’elle n’est pas professionnelle, qu’elle n’est pas justifiée ou que son montant est manifestement disproportionné.",{"type":81,"attrs":3538,"content":3539},{"textAlign":25},[3540,3542],{"text":3541,"type":85},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. ",{"text":3543,"type":85,"marks":3544},"Une exception peut être approuvée si son motif est réel, documenté et validé par la bonne personne.",[3545],{"type":198},{"_uid":3547,"hide":28,"title":3548,"component":1426,"description":3549},"75c18d2c-1c96-47f9-9cf3-fc2b92b6030a","Une dépense qui dépasse le plafond peut-elle être remboursée ?",{"type":78,"attrs":3550,"content":3551},{"backgroundColor":25},[3552,3557],{"type":81,"attrs":3553,"content":3554},{"textAlign":25},[3555],{"text":3556,"type":85},"Oui. Le collaborateur doit expliquer le dépassement et fournir le justificatif correspondant. L’entreprise peut alors rembourser la totalité de la dépense, seulement la partie située dans la limite prévue ou le montant complet après validation d’une dérogation.",{"type":81,"attrs":3558,"content":3559},{"textAlign":25},[3560,3562,3566],{"text":3561,"type":85},"La décision doit être conservée avec ",{"text":3563,"type":85,"marks":3564},"le motif et l’identité de l’approbateur",[3565],{"type":198},{"text":356,"type":85},{"_uid":3568,"hide":28,"title":3569,"component":1426,"description":3570},"78ff17a9-6bf7-42a1-9f2f-6b4df31426df","Quels documents faut-il conserver pour une dépense exceptionnelle ?",{"type":78,"attrs":3571,"content":3572},{"backgroundColor":25},[3573,3578],{"type":81,"attrs":3574,"content":3575},{"textAlign":25},[3576],{"text":3577,"type":85},"Conservez la note de frais, le justificatif, le motif de l’exception, le nom de l’approbateur et la décision prise.",{"type":81,"attrs":3579,"content":3580},{"textAlign":25},[3581,3583,3587],{"text":3582,"type":85},"Les pièces comptables justificatives doivent généralement être conservées pendant ",{"text":3584,"type":85,"marks":3585},"10 ans à compter de la clôture de l’exercice",[3586],{"type":198},{"text":356,"type":85},{"_uid":3589,"hide":28,"title":3590,"component":1426,"description":3591},"8241b13f-9432-4542-afb9-21d31af88bd4","Comment gérer les exceptions dans une organisation multi-sites ?",{"type":78,"attrs":3592,"content":3593},{"backgroundColor":25},[3594,3599],{"type":81,"attrs":3595,"content":3596},{"textAlign":25},[3597],{"text":3598,"type":85},"Définissez les approbateurs par entité, département et niveau de dépense. Prévoyez également une délégation en cas d’absence et une escalade automatique après un délai déterminé.",{"type":81,"attrs":3600,"content":3601},{"textAlign":25},[3602,3604,3608],{"text":3603,"type":85},"Cette organisation permet à chaque équipe de conserver ",{"text":3605,"type":85,"marks":3606},"un cadre adapté à son activité",[3607],{"type":198},{"text":3609,"type":85},", tout en appliquant des règles cohérentes dans l’ensemble de l’entreprise.",[3611],{"cta":3612,"_uid":3613,"title":3614,"eyebrow":3624,"subtitle":3631,"component":312,"textAlign":53,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3634,"sectionSettings":3635,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":53},[],"c107e149-d5dd-4842-9420-50aeadfd20fc",{"type":78,"attrs":3615,"content":3616},{"backgroundColor":25},[3617],{"type":312,"attrs":3618,"content":3619},{"level":314,"textAlign":25},[3620],{"text":3621,"type":85,"marks":3622},"Questions fréquentes sur les dépenses hors politique",[3623],{"type":198},{"type":78,"attrs":3625,"content":3626},{"backgroundColor":25},[3627],{"type":81,"attrs":3628,"content":3629},{"textAlign":25},[3630],{"text":1797,"type":85},{"type":78,"content":3632},[3633],{"type":81},[],[],[],"depenses-hors-politique","fr/blog/depenses-hors-politique",-3250,[],"7cdf2e57-e009-48ec-9480-b29699632b7e","2026-09-05T07:33:16.361Z",[],"blog/depenses-hors-politique",[3646,3647,3648],{"path":3644,"name":25,"lang":32,"published":25},{"path":3644,"name":25,"lang":38,"published":25},{"path":3644,"name":25,"lang":40,"published":25},["Island",3650],{"key":3651,"result":3652},"MarkdownRenderer_S9dmETW3vEy2hLb1328iTanXxlz1ZiNbp5csJ9kFQ",{"head":3653},{"link":3654,"style":3655},[],[],1793980897036]