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S'il organise un ",{"text":490,"type":57,"marks":491},"repas d'affaire",[492],{"type":174},{"text":494,"type":57},", alors le collaborateur doit préciser le nom, le poste et le contact de chacun de ses convives.",{"type":267,"attrs":496,"content":497},{"level":393,"textAlign":60},[498],{"text":499,"type":57},"Frais professionnels pour les télétravailleurs",{"type":53,"attrs":501,"content":502},{"textAlign":60,"key":280},[503,505,509,511,515],{"text":504,"type":57},"Dans certaines structures, le ",{"text":506,"type":57,"marks":507},"télétravail est proposé par l'employeur",[508],{"type":174},{"text":510,"type":57},". La loi impose dans ce cas à l'entreprise de ",{"text":512,"type":57,"marks":513},"prendre en charge une partie des sommes dépensées",[514],{"type":174},{"text":516,"type":57}," par le collaborateur. Par exemple il peut s'agir d'un pourcentage du loyer ou une partie du forfait internet & mobile.",{"type":267,"attrs":518,"content":519},{"level":393,"textAlign":60},[520],{"text":521,"type":57},"Les barèmes URSSAF 2026 à respecter",{"type":523,"content":524},"table",[525,554,581,607,633,661,689],{"type":526,"content":527},"tableRow",[528,538,546],{"type":529,"attrs":530,"content":532},"tableHeader",{"colspan":531,"rowspan":531,"colwidth":60},1,[533],{"type":53,"attrs":534,"content":535},{"textAlign":60,"key":286},[536],{"text":537,"type":57},"Type de frais",{"type":529,"attrs":539,"content":540},{"colspan":531,"rowspan":531,"colwidth":60},[541],{"type":53,"attrs":542,"content":543},{"textAlign":60,"key":294},[544],{"text":545,"type":57},"Mode de remboursement",{"type":529,"attrs":547,"content":548},{"colspan":531,"rowspan":531,"colwidth":60},[549],{"type":53,"attrs":550,"content":551},{"textAlign":60,"key":300},[552],{"text":553,"type":57},"Montant exonéré de charges 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Au-delà des seuils applicables, les sommes versées sont soumises aux cotisations sociales.",[725],{"type":726},"italic",{"type":267,"attrs":728,"content":729},{"level":269,"textAlign":60},[730],{"text":731,"type":57},"Comment rembourser un collaborateur ?",{"type":53,"attrs":733,"content":735},{"textAlign":60,"key":734},"p-27",[736,738,742,744,748,750,754,756,760],{"text":737,"type":57},"Chaque collaborateur peut être ",{"text":739,"type":57,"marks":740},"indemnisé au réel",[741],{"type":174},{"text":743,"type":57},", c’est-à-dire sur la base de ",{"text":745,"type":57,"marks":746},"justificatifs",[747],{"type":174},{"text":749,"type":57}," permettant leur remboursement intégral par l’entreprise. Autrement, il peut opter pour un r",{"text":751,"type":57,"marks":752},"emboursement au forfait",[753],{"type":174},{"text":755,"type":57},", c’est-à-dire sur la base d’un forfait qui s'appuie sur un ",{"text":757,"type":57,"marks":758},"barème défini par l'URSSAF",[759],{"type":174},{"text":761,"type":57}," (chaque catégorie de dépense possède son barème spécifique).Quelle fiscalité pour les notes de frais ?",{"type":53,"attrs":763,"content":765},{"textAlign":60,"key":764},"p-28",[766,768,774],{"text":767,"type":57},"Le ",{"text":769,"type":57,"marks":770},"remboursement des frais réels",[771],{"type":181,"attrs":772},{"href":773,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://blog.spendesk.com/fr/rembourser-frais-reels-forfait",{"text":775,"type":57}," engagés par l'employé de même que les montants forfaitaires sont exonérés du paiement de cotisations sociales. En effet, les frais professionnels sont déductibles du bénéfice imposable de l'entreprise. Enfin, le montant de la TVA est récupérable par l'entreprise, pour certains types de frais.",{"type":53,"attrs":777,"content":779},{"textAlign":60,"key":778},"p-29",[780,782,788],{"text":781,"type":57},"Côté collaborateur, le ",{"text":783,"type":57,"marks":784},"remboursement des frais professionnels",[785],{"type":181,"attrs":786},{"href":787,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://www.spendesk.com/fr/product/expense-management/",{"text":789,"type":57}," n'est pas soumis au paiement de l'impôt sur le revenu.",{"type":267,"attrs":791,"content":792},{"level":269,"textAlign":60},[793],{"text":794,"type":57},"Quelles sont les erreurs à ne pas commettre ?",{"type":267,"attrs":796,"content":797},{"level":393,"textAlign":60},[798],{"text":799,"type":57,"marks":800},"Les 4 erreurs les plus sanctionnées lors d'un contrôle URSSAF :",[801],{"type":174},{"type":53,"attrs":803,"content":805},{"textAlign":60,"key":804},"p-30",[806,810],{"text":807,"type":57,"marks":808},"❌ 1. Absence de justificatif",[809],{"type":174},{"text":811,"type":57}," — Toute dépense sans justificatif valable ne peut être remboursée et peut être requalifiée en avantage en nature. L'absence de justificatif est le premier motif de redressement URSSAF.",{"type":53,"attrs":813,"content":815},{"textAlign":60,"key":814},"p-31",[816,820],{"text":817,"type":57,"marks":818},"❌ 2. Dépassement des plafonds d'exonération",[819],{"type":174},{"text":821,"type":57}," — Les frais remboursés au forfait sont exonérés uniquement dans les limites des barèmes URSSAF. Au-delà, les sommes sont soumises à cotisations sociales, même si le collaborateur a bien un justificatif.",{"type":53,"attrs":823,"content":825},{"textAlign":60,"key":824},"p-32",[826,830],{"text":827,"type":57,"marks":828},"❌ 3. Mode de remboursement incorrect",[829],{"type":174},{"text":831,"type":57}," — Le gérant d'entreprise ne peut jamais être remboursé au forfait : toutes ses dépenses doivent être justifiées et remboursées au réel. Une erreur de mode de remboursement est passible de redressement même pour de faibles montants.",{"type":53,"attrs":833,"content":835},{"textAlign":60,"key":834},"p-33",[836,840],{"text":837,"type":57,"marks":838},"❌ 4. Dépenses jugées irraisonnables",[839],{"type":174},{"text":841,"type":57}," — Un repas trop onéreux, un hôtel de luxe sans justification commerciale suffisante : l'inspecteur est libre de requalifier la dépense en avantage en nature. La proportionnalité est un critère clé.",{"type":53,"attrs":843,"content":845},{"textAlign":60,"key":844},"p-34",[846,848,854],{"text":847,"type":57},"Les notes de frais impliquent une gestion administrative et financière rigoureuse, et même complexe. Pour simplifier les processus de remboursement des frais professionnels, la mise en place d'une véritable politique de dépenses est la solution. Il s'agit d'imposer un plafond maximal par type de dépense. Utiliser des outils SaaS performants tels que ",{"text":849,"type":57,"marks":850},"Spendesk",[851],{"type":181,"attrs":852},{"href":853,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://spendesk.com",{"text":855,"type":57}," pour récupérer des justificatifs de paiement est nécessaire pour optimiser le processus et gérer les dépenses des équipes de manière idéale.",{"type":53,"attrs":857},{"textAlign":60,"key":858},"p-35",{"name":860,"created_at":861,"published_at":16,"updated_at":862,"id":863,"uuid":864,"content":865,"slug":872,"full_slug":873,"sort_by_date":60,"position":874,"tag_list":875,"is_startpage":30,"parent_id":876,"meta_data":60,"group_id":877,"first_published_at":878,"release_id":60,"lang":66,"path":60,"alternates":879,"default_full_slug":880,"translated_slugs":881,"_stopResolving":75},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":866,"icon":867,"name":860,"component":871},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":868,"alt":869,"name":24,"focus":24,"title":24,"filename":870,"copyright":24,"fieldtype":29,"is_external_url":30},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",0,[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[882,883,884],{"path":880,"name":60,"lang":66,"published":60},{"path":880,"name":60,"lang":72,"published":60},{"path":880,"name":60,"lang":74,"published":60},[66],[887],{"_uid":888,"asset":889,"shadow":30,"caption":24,"overlay":891,"component":892},"a4283047-6986-4ade-92a8-6acce1bf83f2",{"alt":24,"name":24,"focus":24,"title":24,"filename":890,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/1190x670/cc9b2c03e5/urssaf-note-de-frais-redressement-article-spendesk.jpg",[],"image",[],"2024-11-20 00:00","4",[],"Contrôle URSSAF et notes de frais : ce que vérifient les inspecteurs, les erreurs à éviter et les barèmes 2026 à respecter pour éviter le redressement.",[899],{"cta":900,"_uid":907,"image":908,"title":913,"subtitle":24,"component":916,"imageFullWidth":75},[901],{"tag":24,"_uid":902,"hide":30,"icon":903,"link":905,"type":24,"label":24,"style":35,"component":36,"mobileLabel":24,"onClickEvent":24,"openInANewTab":75,"horizontalFill":30},"8ce25474-3172-4d1d-bb3c-aa6dedc381ae",{"id":60,"alt":60,"name":24,"focus":60,"title":60,"source":60,"filename":24,"copyright":60,"fieldtype":29,"meta_data":904},{},{"id":24,"url":906,"linktype":33,"fieldtype":34,"cached_url":906},"https://www.spendesk.com/fr/platform-tour/","f18807b0-c504-4f19-9351-3a8b43b75493",{"id":909,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":910,"copyright":24,"fieldtype":29,"meta_data":911,"is_external_url":30},221048906244316,"https://a.storyblok.com/f/146026/1700x465/e88345cf2d/made-in-europe-paris.png",{"size":912},"1700x465",{"type":50,"content":914},[915],{"type":53},"ctaBlock",[918],{"_uid":919,"items":920,"heading":962,"reverse":30,"component":980,"sectionSettings":981},"06d4689d-c776-42ec-9346-0f36c9894448",[921,932,942,952],{"_uid":922,"title":923,"component":924,"description":925},"10302a0c-3f0f-4eff-bbd3-d7e376d1580f","Que se passe-t-il si l'URSSAF trouve une irrégularité sur mes notes de frais ?","faqItem",{"type":50,"content":926},[927],{"type":53,"attrs":928,"content":929},{"textAlign":60,"key":166},[930],{"text":931,"type":57},"En cas d'irrégularité, l'URSSAF émet une lettre d'observations. L'entreprise dispose généralement de 30 jours pour répondre. En l'absence de régularisation, un redressement est prononcé : les sommes non exonérées sont réintégrées dans l'assiette des cotisations sociales, avec majoration de 10% et intérêts de retard de 0,20% par mois. En cas de mauvaise foi avérée, des majorations supplémentaires s'appliquent.",{"_uid":933,"title":934,"component":924,"description":935},"251c7644-9fa2-4418-a190-0f30c7710100","En cas de contrôle URSSAF, une photo de ticket numérisée est-elle suffisante comme justificatif ?",{"type":50,"content":936},[937],{"type":53,"attrs":938,"content":939},{"textAlign":60,"key":166},[940],{"text":941,"type":57},"Oui, à condition que la numérisation respecte le cadre légal de la \"dématérialisation à valeur probante\" : image fidèle et lisible, horodatage et signature électronique garantissant l'intégrité du fichier. Spendesk est une plateforme certifiée valeur probante : lorsqu'un employé photographie son ticket via l'application, le document numérique a la même validité légale que le reçu papier lors d'un contrôle URSSAF. Les employés peuvent donc jeter les tickets papier en toute légalité. Les justificatifs sont conservés sur des serveurs sécurisés AWS en Europe pendant 10 ans.",{"_uid":943,"title":944,"component":924,"description":945},"e319de1a-86aa-46d5-8880-92592cbdbd04","Comment fonctionnent les indemnités kilométriques lors d'un contrôle URSSAF ?",{"type":50,"content":946},[947],{"type":53,"attrs":948,"content":949},{"textAlign":60,"key":166},[950],{"text":951,"type":57},"Les indemnités kilométriques (IK) sont l'un des points les plus vérifiés par l'URSSAF. L'inspecteur contrôle que les distances déclarées sont cohérentes et que le barème officiel de l'administration fiscale a bien été appliqué selon la puissance fiscale du véhicule. Toute incohérence entraîne la réintégration dans l'assiette des cotisations. Le barème devient dégressif au-delà de 5 000 km parcourus dans l'année. Spendesk calcule automatiquement les IK selon le barème URSSAF en vigueur et ajuste le taux dès que le seuil annuel est dépassé.",{"_uid":953,"title":954,"component":924,"description":955},"c0642b1d-c9c8-4cfc-a62f-a60a94339862","Comment Spendesk aide-t-il les entreprises à éviter le redressement URSSAF sur les notes de frais ?",{"type":50,"content":956},[957],{"type":53,"attrs":958,"content":959},{"textAlign":60,"key":166},[960],{"text":961,"type":57},"Spendesk élimine les deux principaux motifs de redressement URSSAF : l'absence de justificatif et le dépassement des barèmes. 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00:00","9",[],"Un DAF externalisé pilote la finance de votre PME sans le coût d'un poste à temps plein. Découvrez quand y faire appel et comment bien le choisir.",[],[2661],{"cta":2662,"_uid":2663,"items":2664,"heading":2709,"reverse":30,"component":980,"sectionSettings":2733},[],"44aa8c31-414f-406a-868c-1ae358bdaaab",[2665,2676,2687,2698],{"_uid":2666,"hide":30,"title":2667,"component":924,"description":2668},"904f393f-5b93-4291-afb6-4ae23981f258","Combien coûte un DAF externalisé pour une PME ?",{"type":50,"attrs":2669,"content":2670},{"backgroundColor":60},[2671],{"type":53,"attrs":2672,"content":2673},{"textAlign":60},[2674],{"text":2675,"type":57},"Selon les tarifs communiqués par les prestataires du marché, comptez un TJM de 750 à 1 350 € HT, soit un budget annuel indicatif de 15 000 à 60 000 €. 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Dans l’exemple illustratif de cet article, le délai varie de ",{"text":2926,"type":57,"marks":2927},"4,3 à 16,7 mois",[2928],{"type":174},{"text":2930,"type":57}," selon le scénario. Ces chiffres ne constituent pas une garantie de résultat.",{"_uid":2932,"hide":30,"title":2933,"component":924,"description":2934},"a7c098cb-6d0a-46c6-a029-e9974db07749","Faut-il compter tout le temps gagné comme une économie ?",{"type":50,"attrs":2935,"content":2936},{"backgroundColor":60},[2937],{"type":53,"attrs":2938,"content":2939},{"textAlign":60},[2940,2944,2946,2950],{"text":2941,"type":57,"marks":2942},"Non.",[2943],{"type":174},{"text":2945,"type":57}," Le temps gagné ne devient une économie que s’il est réaffecté à une activité mesurable ou s’il permet d’éviter un coût, comme un recrutement supplémentaire. Sinon, mieux vaut le présenter comme de la ",{"text":2947,"type":57,"marks":2948},"capacité libérée",[2949],{"type":174},{"text":472,"type":57},{"_uid":2952,"hide":30,"title":2953,"component":924,"description":2954},"24bc1289-0edf-4a6b-acc1-6fb450e96e41","Combien de temps faut-il pour déployer une solution de gestion des dépenses ?",{"type":50,"attrs":2955,"content":2956},{"backgroundColor":60},[2957],{"type":53,"attrs":2958,"content":2959},{"textAlign":60},[2960,2962,2966],{"text":2961,"type":57},"La durée dépend notamment de l’intégration comptable, du paramétrage des règles et de la mise à jour de la politique de dépenses. 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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.",[],[3070],{"cta":3071,"_uid":3072,"items":3073,"heading":3158,"reverse":30,"component":980,"sectionSettings":3184},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[3074,3094,3115,3136],{"_uid":3075,"hide":30,"title":3076,"component":924,"description":3077},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":50,"attrs":3078,"content":3079},{"backgroundColor":60},[3080,3085],{"type":53,"attrs":3081,"content":3082},{"textAlign":60},[3083],{"text":3084,"type":57},"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":53,"attrs":3086,"content":3087},{"textAlign":60},[3088,3090],{"text":3089,"type":57},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. ",{"text":3091,"type":57,"marks":3092},"Une exception peut être approuvée si son motif est réel, documenté et validé par la bonne personne.",[3093],{"type":174},{"_uid":3095,"hide":30,"title":3096,"component":924,"description":3097},"75c18d2c-1c96-47f9-9cf3-fc2b92b6030a","Une dépense qui dépasse le plafond peut-elle être remboursée ?",{"type":50,"attrs":3098,"content":3099},{"backgroundColor":60},[3100,3105],{"type":53,"attrs":3101,"content":3102},{"textAlign":60},[3103],{"text":3104,"type":57},"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":53,"attrs":3106,"content":3107},{"textAlign":60},[3108,3110,3114],{"text":3109,"type":57},"La décision doit être conservée avec ",{"text":3111,"type":57,"marks":3112},"le motif et l’identité de l’approbateur",[3113],{"type":174},{"text":472,"type":57},{"_uid":3116,"hide":30,"title":3117,"component":924,"description":3118},"78ff17a9-6bf7-42a1-9f2f-6b4df31426df","Quels documents faut-il conserver pour une dépense exceptionnelle ?",{"type":50,"attrs":3119,"content":3120},{"backgroundColor":60},[3121,3126],{"type":53,"attrs":3122,"content":3123},{"textAlign":60},[3124],{"text":3125,"type":57},"Conservez la note de frais, le justificatif, le motif de l’exception, le nom de l’approbateur et la décision prise.",{"type":53,"attrs":3127,"content":3128},{"textAlign":60},[3129,3131,3135],{"text":3130,"type":57},"Les pièces comptables justificatives doivent généralement être conservées pendant ",{"text":3132,"type":57,"marks":3133},"10 ans à compter de la clôture de l’exercice",[3134],{"type":174},{"text":472,"type":57},{"_uid":3137,"hide":30,"title":3138,"component":924,"description":3139},"8241b13f-9432-4542-afb9-21d31af88bd4","Comment gérer les exceptions dans une organisation multi-sites ?",{"type":50,"attrs":3140,"content":3141},{"backgroundColor":60},[3142,3147],{"type":53,"attrs":3143,"content":3144},{"textAlign":60},[3145],{"text":3146,"type":57},"Définissez les approbateurs par entité, département et niveau de dépense. 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