La Déduction Forfaitaire Spécifique : le régime en vigueur en 2024 LégiSocial

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Avantages en nature et frais professionnels /

La Déduction Forfaitaire Spécifique : le régime en vigueur en 2024

Fiche pratique

Paie Frais professionnels

En matière de gestion de la paie, existe une grande particularité : la DFS ou Déduction Forfaitaire Spécifique. La présente fiche pratique aborde cette thématique en détails.

Rédigé par

Pierre-Jean FABAS

Publié le 09 janvier 2024

Mis à jour le 02 octobre 2024

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Autre fiche pratique

Une autre fiche pratique aborde le traitement des frais professionnels, en cas d’application d’une DFS, avec plusieurs mises à jour du BOSS à ce sujet.

Les textes de référence

Sont concernés les textes de références suivants :

Arrêté du 20 décembre 2002 relatif aux frais professionnels déductibles pour le calcul des cotisations de Sécurité sociale.
Lettre circulaire du 7 janvier 2003
Lettre circulaire n°2005-077 du 3 mai 2005
Arrêté du 25 juillet 2005 modifiant l’arrêté du 20 décembre 2002

Un peu d’histoire

Le Conseil d’État, dans une décision du 29/12/2004 a annulé l’article 9 de l’arrêté du 20 décembre 2002 et par voie de conséquence les paragraphes de la circulaire ministérielle d’application du 7 janvier 2003 relatifs à la déduction forfaitaire spécifique.

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Les textes de référence

Un peu d’histoire