Biens et services à disposition des salariés : le régime en 2024 LégiSocial

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Avantages en nature et frais professionnels /

Biens et services à disposition des salariés : le régime en 2024

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Paie Avantages en nature

A l’occasion d’une mise à jour du 25/09/2024, le BOSS apporte des précisions importantes concernant l’évaluation d’un éventuel avantage en nature en cas de fourniture gratuite ou à tarif préférentiel de biens ou services vendus par l’entreprise.

Rédigé par

Pierre-Jean FABAS

Publié le 02 octobre 2024

Mis à jour le 02 octobre 2024

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La publication du BOSS

A l’occasion d’une mise à jour du 25 septembre 2024, le BOSS apporte des précisions importantes sur le sujet.

Résumé de la mise à jour

Chapitre 6 :

Modification du titre de ce chapitre qui présente divers autres avantages en nature ;
Par ailleurs, la section 1 de ce chapitre, relative à la fourniture gratuite ou à tarif préférentiel de biens ou services vendus par l’entreprise, est réagencée afin de clarifier son contenu. Il s’agit de préciser que l’ensemble des produits vendus par l’entreprise pour laquelle le salarié travaille sont concernés, y compris les biens et services achetés auprès de fournisseurs ;
Par ailleurs, la règle générale prévoyant que, lorsque la remise dépasse le plafond de réduction maximale autorisée, la totalité de l’avantage en nature doit être réintégrée dans l’assiette des cotisations et contributions sociales est explicitée.

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​La publication du BOSS

​Résumé de la mise à jour

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Les engagements LégiSocial

La publication du BOSS

Résumé de la mise à jour