{"id":1509,"date":"2022-12-07T11:02:29","date_gmt":"2022-12-07T10:02:29","guid":{"rendered":"http:\/\/laperlerh.com\/?p=1509"},"modified":"2023-01-30T11:54:08","modified_gmt":"2023-01-30T10:54:08","slug":"comment-fonctionnent-les-cheques-cadeaux-attribues-aux-salaries","status":"publish","type":"post","link":"http:\/\/laperlerh.com\/index.php\/2022\/12\/07\/comment-fonctionnent-les-cheques-cadeaux-attribues-aux-salaries\/","title":{"rendered":"Les cadeaux faits \u00e0 vos salari\u00e9s : quelles exon\u00e9rations ?\u200b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1509\" class=\"elementor elementor-1509\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8170037 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8170037\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d26b5fb\" data-id=\"d26b5fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0966d76 elementor-widget elementor-widget-heading\" data-id=\"0966d76\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-large\">Les cadeaux faits \u00e0 vos salari\u00e9s : quelles exon\u00e9rations ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b42370a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b42370a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-68c586b\" data-id=\"68c586b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d8e76d3 elementor-widget elementor-widget-image\" data-id=\"d8e76d3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/CADEAU.png?resize=150%2C150\" class=\"attachment-thumbnail size-thumbnail wp-image-1561\" alt=\"La perle RH - Les cadeaux aux salari\u00e9s\" srcset=\"https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/CADEAU.png?resize=160%2C160 160w, https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/CADEAU.png?resize=150%2C150 150w, https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/CADEAU.png?zoom=2&amp;resize=150%2C150 300w, https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/CADEAU.png?zoom=3&amp;resize=150%2C150 450w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-878a9d2 elementor-widget elementor-widget-text-editor\" data-id=\"878a9d2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"text-align: center;\"><strong>Oui ! Il est possible d&#8217;offrir des cadeaux ou bons d&#8217;achat \u00e0 ses salari\u00e9s pour un montant sup\u00e9rieur \u00e0 171\u20ac\/an ! Allez-y, c&#8217;est No\u00ebl \ud83d\ude09<\/strong><\/p><p><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a48ec81 elementor-widget elementor-widget-text-editor\" data-id=\"a48ec81\" data-element_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<p><span data-contrast=\"auto\"><strong><em>La th\u00e9orie :<\/em><\/strong><br \/><\/span><\/p><p><span data-contrast=\"auto\">Un ch\u00e8que cadeau, bon d&#8217;achat ou cadeau en nature est, au sens strict, <em><span style=\"text-decoration: underline;\">un avantage attribu\u00e9 par l&#8217;employeur<\/span><\/em> &#8220;en contrepartie ou \u00e0 l&#8217;occasion du travail&#8221;, et doit donc \u00eatre soumis aux cotisations de s\u00e9curit\u00e9 sociale.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59eb90c elementor-widget elementor-widget-text-editor\" data-id=\"59eb90c\" data-element_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<p><strong><em><span>La tol\u00e9rance :<\/span><\/em><\/strong><\/p><p>Des tol\u00e9rances minist\u00e9rielles existent. L&#8217;Urssaf admet donc que sous certaines conditions , ces avantages soient exon\u00e9r\u00e9s de cotisations et contributions de s\u00e9curit\u00e9 sociales.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67da840 elementor-widget elementor-widget-text-editor\" data-id=\"67da840\" data-element_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<p style=\"text-align: center;\"><em><strong><span>EN PRATIQUE<\/span><\/strong><\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2283fc2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2283fc2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-395df60\" data-id=\"395df60\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-01833b8 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"01833b8\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-hand-point-right\"><\/i>\t\t\t<\/div>\n\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c5b4a0d\" data-id=\"c5b4a0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d91154 elementor-widget elementor-widget-text-editor\" data-id=\"6d91154\" data-element_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<p><strong>EXON\u00c9RATION DIRECTE<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b682b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b682b56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0643c51\" data-id=\"0643c51\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d148967 elementor-widget elementor-widget-text-editor\" data-id=\"d148967\" data-element_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<p style=\"text-align: center;\">Montant global des bons d\u2019achat ou cadeaux \/ salari\u00e9 \/ an<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1394a68\" data-id=\"1394a68\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3498ba elementor-widget elementor-widget-text-editor\" data-id=\"a3498ba\" data-element_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<p>\u2264<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b0ba108\" data-id=\"b0ba108\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68ff873 elementor-widget elementor-widget-text-editor\" data-id=\"68ff873\" data-element_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<p style=\"text-align: center;\">171 \u20ac en 2022<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-b88df5c elementor-widget elementor-widget-spacer\" data-id=\"b88df5c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6e67a5f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e67a5f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d6e6489\" data-id=\"d6e6489\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b7a57e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3b7a57e\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-hand-point-right\"><\/i>\t\t\t<\/div>\n\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f5c9b86\" data-id=\"f5c9b86\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2547ab2 elementor-widget elementor-widget-text-editor\" data-id=\"2547ab2\" data-element_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<p><strong>EXON\u00c9RATION SOUS <\/strong><strong>RESPECT DE 3 CRIT\u00c8RES <br \/><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-93b2c32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93b2c32\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-f9cbf56\" data-id=\"f9cbf56\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d66afde elementor-widget elementor-widget-text-editor\" data-id=\"d66afde\" data-element_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<p style=\"text-align: center;\">Si le seuil de 171 \u20ac est d\u00e9pass\u00e9 sur l\u2019ann\u00e9e civile, il convient de v\u00e9rifier pour chaque \u00e9v\u00e9nement ayant donn\u00e9 lieu \u00e0 l\u2019attribution de bons d\u2019achat, si<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-52a3a4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52a3a4f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4f8e449\" data-id=\"4f8e449\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-829c9c7 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"829c9c7\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t<\/div>\n\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e9a4cbe\" data-id=\"e9a4cbe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-23071bd elementor-widget elementor-widget-text-editor\" data-id=\"23071bd\" data-element_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<p><strong>L\u2019attribution du bon d&#8217;achat doit \u00eatre en lien avec l&#8217;un des \u00e9v\u00e9nements suivants :<br \/><\/strong><\/p><ul class=\"bulletPointed\"><li>la naissance, l\u2019adoption\u00a0;<\/li><li>le mariage, le pacs\u00a0;<\/li><li>le d\u00e9part \u00e0 la retraite\u00a0;<\/li><li>la f\u00eate des m\u00e8res, des p\u00e8res\u00a0;<\/li><li>la Sainte-Catherine, la Saint-Nicolas\u00a0;<\/li><li>No\u00ebl pour les salari\u00e9s et les enfants jusqu\u2019\u00e0 16\u00a0ans r\u00e9volus dans l\u2019ann\u00e9e civile\u00a0;<\/li><li>la rentr\u00e9e scolaire pour les salari\u00e9s ayant des enfants \u00e2g\u00e9s de moins de 26\u00a0ans dans l\u2019ann\u00e9e d\u2019attribution du bon d\u2019achat (sous r\u00e9serve de la justification du suivi de scolarit\u00e9).<\/li><\/ul><p>Les b\u00e9n\u00e9ficiaires doivent \u00eatre concern\u00e9s par l\u2019\u00e9v\u00e9nement.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8a53b09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a53b09\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a8b57d7\" data-id=\"a8b57d7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e7c99c elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1e7c99c\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t<\/div>\n\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5480005\" data-id=\"5480005\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fbbdc42 elementor-widget elementor-widget-text-editor\" data-id=\"fbbdc42\" data-element_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<p><strong>L\u2019utilisation du bon doit \u00eatre en lien avec l\u2019\u00e9v\u00e9nement pour lequel il est attribu\u00e9<\/strong><\/p><p><strong><\/strong><\/p><ul class=\"bulletPointed\"><li>il mentionne soit la nature du bien; qu\u2019il permet d\u2019acqu\u00e9rir, soit un ou plusieurs rayons de grand magasin ou le nom d\u2019un ou plusieurs magasins ;<\/li><li>il ne peut \u00eatre \u00e9changeable contre du carburant ou des produits alimentaires, \u00e0 l\u2019exception des produits \u00e0 caract\u00e8re festif av\u00e9r\u00e9 ;<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-43c5f11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43c5f11\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-31ccd3c\" data-id=\"31ccd3c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69ade4f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"69ade4f\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t<\/div>\n\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5a50122\" data-id=\"5a50122\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6df0dbf elementor-widget elementor-widget-text-editor\" data-id=\"6df0dbf\" data-element_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<p><strong>Son montant doit \u00eatre conforme aux usages<\/strong><\/p><ul><li><strong>\u00a0<\/strong>Un seuil de 5 % du plafond mensuel de la S\u00e9curit\u00e9 sociale est appliqu\u00e9 par \u00e9v\u00e9nement et par ann\u00e9e civile.<\/li><\/ul><ul class=\"bulletPointed\"><li>Les bons d\u2019achat sont donc cumulables, par \u00e9v\u00e9nement, s\u2019ils respectent le seuil de 5\u00a0% du plafond mensuel.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4cebdd elementor-widget elementor-widget-text-editor\" data-id=\"d4cebdd\" data-element_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<p><span data-contrast=\"auto\">Ces cadeaux, bons d&#8217;achats sont d\u00e9livr\u00e9es par le CSE ou l\u2019employeur (si absence du comit\u00e9).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><ul><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dade52 elementor-widget elementor-widget-image\" data-id=\"4dade52\" data-element_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\t<a href=\"https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/Bons_achats_et_cadeaux_urssaf_la_perle_rh.jpg\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"750\" height=\"524\" src=\"https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/Bons_achats_et_cadeaux_urssaf_la_perle_rh.jpg?fit=750%2C524\" class=\"attachment-large size-large wp-image-1552\" alt=\"La perle RH - Analyse des bons d&#039;achat et cadeaux en nature _ Urssaf\" srcset=\"https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/Bons_achats_et_cadeaux_urssaf_la_perle_rh.jpg?w=1284 1284w, https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/Bons_achats_et_cadeaux_urssaf_la_perle_rh.jpg?resize=230%2C161 230w, https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/Bons_achats_et_cadeaux_urssaf_la_perle_rh.jpg?resize=600%2C420 600w, https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/Bons_achats_et_cadeaux_urssaf_la_perle_rh.jpg?resize=300%2C210 300w, https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/Bons_achats_et_cadeaux_urssaf_la_perle_rh.jpg?resize=1024%2C716 1024w, https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/Bons_achats_et_cadeaux_urssaf_la_perle_rh.jpg?resize=768%2C537 768w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-6b4f157 elementor-widget elementor-widget-text-editor\" data-id=\"6b4f157\" data-element_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<ul><\/ul><p>Besoin d&#8217;aide ?<\/p><p><span data-contrast=\"auto\">Vous trouverez le d\u00e9tail des conditions inscrit sur le site<a href=\"https:\/\/www.urssaf.fr\/portail\/home\/employeur\/calculer-les-cotisations\/les-elements-a-prendre-en-compte\/les-prestations-liees-aux-activi\/les-prestations-non-soumises-a-c\/lattribution-de-cadeaux-et-de-bo.html\">URSSAF<\/a><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les cadeaux faits \u00e0 vos salari\u00e9s : quelles exon\u00e9rations ? Oui ! Il est possible d&#8217;offrir des cadeaux ou bons d&#8217;achat \u00e0 ses salari\u00e9s pour un montant sup\u00e9rieur \u00e0 171\u20ac\/an ! Allez-y, c&#8217;est No\u00ebl \ud83d\ude09 La th\u00e9orie : Un ch\u00e8que cadeau, bon d&#8217;achat ou cadeau en nature est, au sens [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1561,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[12,10],"tags":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/laperlerh.com\/wp-content\/uploads\/2022\/12\/CADEAU.png?fit=2265%2C2075","_links":{"self":[{"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/posts\/1509"}],"collection":[{"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/comments?post=1509"}],"version-history":[{"count":53,"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/posts\/1509\/revisions"}],"predecessor-version":[{"id":1913,"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/posts\/1509\/revisions\/1913"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/media\/1561"}],"wp:attachment":[{"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/media?parent=1509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/categories?post=1509"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/laperlerh.com\/index.php\/wp-json\/wp\/v2\/tags?post=1509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}