{"id":3407,"date":"2024-03-15T15:44:01","date_gmt":"2024-03-15T14:44:01","guid":{"rendered":"http:\/\/cfdt-spie.com\/?p=3407"},"modified":"2024-03-15T15:44:04","modified_gmt":"2024-03-15T14:44:04","slug":"ai-je-le-droit-dimposer-aux-salaries-un-delai-pour-la-remise-des-notes-de-frais-professionnels","status":"publish","type":"post","link":"https:\/\/cfdt-spie.com\/?p=3407","title":{"rendered":"Ai-je le droit d\u2019imposer aux salari\u00e9s un d\u00e9lai pour la remise des notes de frais professionnels\u202f?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Les salari\u00e9s engagent souvent des frais pour leur activit\u00e9 professionnelle : d\u00e9placements, restauration, outils issus des nouvelles technologies de l\u2019information et de la communication (NTIC), etc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rappel<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les\u00a0frais professionnels\u00a0constituent des d\u00e9penses :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>effectivement engag\u00e9es par le salari\u00e9 ;<\/li>\n\n\n\n<li>inh\u00e9rentes \u00e0 sa fonction ou \u00e0 son emploi ;<\/li>\n\n\n\n<li>et expos\u00e9es dans l\u2019int\u00e9r\u00eat de son employeur.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Contrairement aux avantages en nature, les frais professionnels n\u2019ont pas la nature de salaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez alors envisager leur remboursement :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>sous la forme d\u2019allocations ou d\u2019indemnit\u00e9s forfaitaires<\/strong>&nbsp;lorsque cette modalit\u00e9 d\u2019\u00e9valuation est autoris\u00e9e. Les seuils d\u2019exon\u00e9ration pour les remboursements forfaitaires sont r\u00e9\u00e9valu\u00e9s tous les ans. Ils concernent :<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les indemnit\u00e9s de repas,<ul><li>les indemnit\u00e9s de grand d\u00e9placement en France m\u00e9tropolitaine,<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>les indemnit\u00e9s li\u00e9es \u00e0 la mobilit\u00e9 professionnelle ;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>sous la forme d\u2019un remboursement des d\u00e9penses r\u00e9ellement engag\u00e9es<\/strong>&nbsp;par le salari\u00e9 sur pr\u00e9sentation de justificatifs suffisamment pr\u00e9cis pour en \u00e9tablir la r\u00e9alit\u00e9 et le montant.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Mais il arrive que certains salari\u00e9s tardent avant de remettre leurs notes de frais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Oui<\/strong>, vous pouvez imposer \u00e0 vos salari\u00e9s de vous remettre leurs notes de frais dans un d\u00e9lai limit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette information peut \u00eatre transmise, par exemple, via une note de service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selon la jurisprudence, si le salari\u00e9 ne respecte pas ce d\u00e9lai, il n\u2019est pas rembours\u00e9 (Cass. soc., 29 septembre 2009, n\u00b0 07-45.722).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemple<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019employeur impose \u00e0 ses salari\u00e9s de remettre leurs notes de frais dans un d\u00e9lai d\u2019un mois. Pass\u00e9 ce d\u00e9lai, il ne rembourse pas les frais professionnels. En cas de litige, les juges lui donneront raison.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les salari&eacute;s engagent souvent des frais pour leur activit&eacute; professionnelle : d&eacute;placements, restauration, outils issus des nouvelles technologies de l&rsquo;information et de la communication (NTIC),<a href=\"https:\/\/cfdt-spie.com\/?p=3407\" class=\"more-link\">(plus&#8230;)<\/a><\/p>\n","protected":false},"author":3,"featured_media":971,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[],"class_list":["post-3407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droits-des-salaries"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ai-je le droit d\u2019imposer aux salari\u00e9s un d\u00e9lai pour la remise des notes de frais professionnels\u202f? 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