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Elles se calculent avec le barème kilométrique fixé par la DGFiP, que l'URSSAF utilise comme limite d'exonération des sommes versées par l'employeur. ",{"type":53,"attrs":198,"content":200},{"textAlign":60,"key":199},"p-1",[201],{"text":202,"type":57},"Il n'existe donc pas de barème URSSAF distinct : l'expression désigne simplement le barème fiscal appliqué au calcul de l'exonération des cotisations sociales. Le montant dépend de la puissance fiscale du véhicule et de la distance parcourue à titre professionnel dans l'année. ",{"type":53,"attrs":204,"content":206},{"textAlign":60,"key":205},"p-2",[207],{"text":208,"type":57},"Cet article détaille le barème applicable aux revenus 2025 déclarés en 2026, les conditions pour percevoir des indemnités kilométriques, ce qu'elles couvrent réellement et la prise en charge des autres frais de transport par l'employeur.",{"type":210,"attrs":211},"blok",{"id":212,"body":213},"4b6f898d-7bd7-4ea5-85f3-cf1806251521",[214],{"_uid":215,"text":216,"color":217,"title":218,"component":219},"i-54a85b1b-61c4-4a0c-a248-5ca92243353c","- Le barème kilométrique est fixé par la DGFiP ; l'URSSAF s'y réfère comme limite d'exonération des indemnités versées par l'employeur, sans publier de barème distinct.\n\n\n- Le barème applicable aux revenus 2025 (déclaration 2026) est inchangé depuis l'arrêté du 27 mars 2023 et n'a pas été revalorisé pour 2026.\n- Pour une voiture de 5 CV parcourant jusqu'à 5 000 km, l'indemnité est égale à distance × 0,636 €.\n- Les véhicules 100 % électriques bénéficient d'une majoration de 20 % intégrée au barème.\n- Les indemnités kilométriques exonérées concernent les déplacements professionnels réels, pas le trajet domicile-travail quotidien, qui relève d'un régime distinct (50 % des transports en commun, forfait mobilités durables).","orange","📌 À retenir","callout",{"type":53,"attrs":221,"content":222},{"textAlign":60},[223],{"type":210,"attrs":224},{"id":225,"body":226},"87ad3a0b-1cec-4f49-b1c2-ded50d88668f",[227],{"_uid":228,"html":229,"component":230},"dc54a782-15b7-42c0-8a4e-9f53e24720cf","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-34a0292b-853a-47a1-9d2b-bf25d9a26b5a\">\u003Cspan class=\"hs-cta-node hs-cta-34a0292b-853a-47a1-9d2b-bf25d9a26b5a\" id=\"hs-cta-34a0292b-853a-47a1-9d2b-bf25d9a26b5a\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/34a0292b-853a-47a1-9d2b-bf25d9a26b5a\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-34a0292b-853a-47a1-9d2b-bf25d9a26b5a\" style=\"border-width:0px;\" height=\"488\" width=\"1500\" src=\"https://no-cache.hubspot.com/cta/default/2694209/34a0292b-853a-47a1-9d2b-bf25d9a26b5a.png\"  alt=\"le bon modèle de note de frais kilométriques pour gagner du temps\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '34a0292b-853a-47a1-9d2b-bf25d9a26b5a', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":232,"attrs":233,"content":235},"heading",{"level":234,"textAlign":60},2,[236],{"text":237,"type":57},"Le barème kilométrique 2026 pour les salariés",{"type":53,"attrs":239,"content":241},{"textAlign":60,"key":240},"p-3",[242],{"text":243,"type":57},"Le barème applicable aux revenus 2025 déclarés en 2026 est inchangé depuis 2023 et sert de référence à la fois pour l'impôt sur le revenu et pour l'exonération des cotisations sociales appliquée par l'URSSAF. Il n'a fait l'objet d'aucune revalorisation cette année.",{"type":53,"attrs":245,"content":247},{"textAlign":60,"key":246},"p-4",[248,250,257],{"text":249,"type":57},"La DGFiP publie ce ",{"text":251,"type":57,"marks":252},"barème par arrêté du ministre chargé du budget",[253],{"type":254,"attrs":255},"link",{"href":256,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://www.economie.gouv.fr/particuliers/impots-et-fiscalite/gerer-mon-impot-sur-le-revenu/impot-sur-le-revenu-tout-savoir-sur-le-bareme-des-frais-kilometriques",{"text":258,"type":57}," (référence BOI-BAREME-000001). L'URSSAF l'utilise ensuite pour fixer la limite d'exonération des indemnités versées par l'employeur ; l'appellation « barème URSSAF » n'est qu'un raccourci d'usage.",{"type":210,"attrs":260},{"id":261,"body":262},"b7e07875-0024-47e0-85f0-af5fc935da4a",[263],{"_uid":264,"type":24,"asset":265,"shadow":30,"caption":269,"overlay":270,"component":271},"f44f0fca-f32a-4867-a7da-04ed07b85446",{"id":266,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":267,"copyright":24,"fieldtype":29,"meta_data":268,"is_external_url":30},11585685,"https://a.storyblok.com/f/146026/2560x1048/3ace8bb104/bareme_kilometrique_2.png",{},"*d = distance",[],"image",{"type":53,"attrs":273,"content":275},{"textAlign":60,"key":274},"p-5",[276],{"text":277,"type":57,"marks":278},"d = distance",[279],{"type":280},"italic",{"type":53,"attrs":282,"content":284},{"textAlign":60,"key":283},"p-6",[285],{"text":286,"type":57},"Dans les tableaux ci-dessous, d correspond à la distance parcourue à titre professionnel, exprimée en kilomètres.",{"type":53,"attrs":288,"content":290},{"textAlign":60,"key":289},"p-7",[291],{"text":292,"type":57,"marks":293},"Voitures (thermiques, hybrides, hydrogène), revenus 2025",[294],{"type":295},"bold",{"type":297,"content":298},"table",[299,340,379,417,455,493],{"type":300,"content":301},"tableRow",[302,313,322,331],{"type":303,"attrs":304,"content":306},"tableHeader",{"colspan":305,"rowspan":305,"colwidth":60},1,[307],{"type":53,"attrs":308,"content":310},{"textAlign":60,"key":309},"p-8",[311],{"text":312,"type":57},"Puissance (CV)",{"type":303,"attrs":314,"content":315},{"colspan":305,"rowspan":305,"colwidth":60},[316],{"type":53,"attrs":317,"content":319},{"textAlign":60,"key":318},"p-9",[320],{"text":321,"type":57},"Jusqu'à 5 000 km",{"type":303,"attrs":323,"content":324},{"colspan":305,"rowspan":305,"colwidth":60},[325],{"type":53,"attrs":326,"content":328},{"textAlign":60,"key":327},"p-10",[329],{"text":330,"type":57},"De 5 001 à 20 000 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La plateforme assigne budgets par collaborateur, applique limites de dépenses en temps réel et permet au service financier de consolider, catégoriser et exporter les transactions vers les outils comptables.",{"_uid":1336,"title":1337,"component":1319,"description":1338},"74eb4104-d1af-44e6-911a-215efde5dc33","Comment calcule-t-on les indemnités kilométriques selon le barème URSSAF ?",{"type":50,"content":1339},[1340],{"type":53,"content":1341},[1342],{"text":1343,"type":57},"Spendesk facilite le calcul des indemnités kilométriques en centralisant les trajets déclarés et en appliquant le barème URSSAF pour calculer les montants à rembourser. Les employés saisissent les kilomètres dans une note de frais, joignent un justificatif via l'application mobile et le service financier peut vérifier, approuver et exporter les indemnités vers le logiciel comptable.",{"_uid":1345,"hide":30,"title":1346,"component":1319,"description":1347},"1841cc20-3c6d-4110-810e-1e59906a71be","Existe-t-il un simulateur officiel pour calculer ses indemnités kilométriques ?",{"type":50,"attrs":1348,"content":1349},{"backgroundColor":60},[1350],{"type":53,"attrs":1351,"content":1352},{"textAlign":60,"key":193},[1353],{"text":1354,"type":57},"Oui, l'administration fiscale propose un simulateur de frais kilométriques sur impots.gouv.fr, gratuit et à jour du barème en vigueur. Rappelez-vous que le trajet domicile-travail quotidien relève d'un régime distinct, plafonné à 40 km aller simple.",{"_uid":1356,"hide":30,"title":1357,"component":1319,"description":1358},"3dfae141-aaf1-4f57-a02d-e722cda8256f","Quelles sont les obligations de l'employeur pour le remboursement des transports ?",{"type":50,"attrs":1359,"content":1360},{"backgroundColor":60},[1361],{"type":53,"attrs":1362,"content":1363},{"textAlign":60,"key":193},[1364],{"text":1365,"type":57},"L'employeur doit prendre en charge au moins 50 % du coût des abonnements de transport en commun de ses salariés. 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Abonnez-vous à notre newsletter pour rester informé.",[2854,2855],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2857],{"cta":2858,"_uid":2859,"items":2860,"heading":2976,"reverse":30,"component":1395,"sectionSettings":2997},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2861,2918],{"_uid":2862,"title":1318,"component":1319,"description":2863},"dfc0accd-ab64-464a-8597-b76754748f04",{"type":50,"content":2864},[2865,2869],{"type":53,"content":2866},[2867],{"text":2868,"type":57},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":1003,"attrs":2870,"content":2872},{"order":2871},{"order":305},[2873,2885,2896],{"type":1008,"content":2874},[2875],{"type":53,"content":2876},[2877,2881,2883],{"text":2878,"type":57,"marks":2879},"Les dépenses stratégiques",[2880],{"type":295},{"text":2882,"type":57}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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Guide complet pour 2025.",[3199],{"_uid":3200,"items":3201,"heading":3254,"reverse":30,"component":1395,"sectionSettings":3271},"6154f608-393f-4efd-b316-6b600f016b9d",[3202,3210,3218,3227,3236,3245],{"_uid":3203,"title":1318,"component":1319,"description":3204},"56f8ef00-21a0-4adf-bf0c-7f7369596fd5",{"type":50,"content":3205},[3206],{"type":53,"content":3207},[3208],{"text":3209,"type":57},"La gestion des dépenses est le processus de suivi, contrôle et catégorisation de toutes les dépenses professionnelles pour garantir la conformité comptable. 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Spendesk permet d'identifier ces charges via le tagging des dépenses, l'affectation de budgets par projet et les règles de catégorisation automatique, ce qui facilite l'imputation comptable et le calcul précis de la marge par activité.",{"_uid":3228,"title":3229,"component":1319,"description":3230},"cf6ae950-40ed-43f6-aced-6bd02c7c0726","Quelles sont les charges indirectes et comment les gérer ?",{"type":50,"content":3231},[3232],{"type":53,"content":3233},[3234],{"text":3235,"type":57},"Les charges indirectes sont des coûts partagés entre plusieurs activités et non imputables directement à un seul produit. Spendesk facilite la gestion des charges indirectes en centralisant dépenses, en appliquant tags et règles d'allocation, et en exportant des rapports multi-dimensionnels pour répartir les frais généraux dans la comptabilité.",{"_uid":3237,"title":3238,"component":1319,"description":3239},"697609ae-3213-4d0d-8fad-e5842bc2d8b5","Comment automatiser la catégorisation des charges directes et indirectes avec Spendesk ?",{"type":50,"content":3240},[3241],{"type":53,"content":3242},[3243],{"text":3244,"type":57},"Spendesk automatise la catégorisation des charges avec des règles de mappage fournisseur, tags automatiques, attribution de comptes de charge et paramètres de TVA. Les cartes virtuelles et les workflows d'approbation garantissent que chaque dépense est étiquetée et exportée vers le bon compte comptable sans saisie manuelle.",{"_uid":3246,"title":3247,"component":1319,"description":3248},"b9d2655a-5a65-476d-9a36-d7c3fb710286","Pourquoi une catégorisation correcte des charges est-elle importante pour la comptabilité ?",{"type":50,"content":3249},[3250],{"type":53,"content":3251},[3252],{"text":3253,"type":57},"Une catégorisation correcte assure des états financiers fiables, un calcul exact de la TVA et des décisions budgétaires pertinentes. 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Une PME avec une seule entité peut commencer avec un logiciel comptable et un outil de gestion des dépenses. Une PME avec plusieurs équipes doit privilégier le suivi du budget engagé, les approbations, les droits d’accès et les intégrations comptables.",{"_uid":3347,"hide":30,"title":3348,"component":1319,"description":3349},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":50,"attrs":3350,"content":3351},{"backgroundColor":60},[3352],{"type":53,"attrs":3353,"content":3354},{"textAlign":60},[3355],{"text":3356,"type":57},"Le budget prévu correspond au montant autorisé. Le budget engagé correspond aux dépenses décidées mais pas encore nécessairement comptabilisées. Le budget réalisé correspond aux dépenses enregistrées ou payées. 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Il devient plus fragile lorsque plusieurs versions circulent, que les dépenses engagées ne sont pas suivies ou que les managers ont besoin d’une information en temps réel.",{"_uid":3369,"hide":30,"title":3370,"component":1319,"description":3371},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":50,"attrs":3372,"content":3373},{"backgroundColor":60},[3374],{"type":53,"attrs":3375,"content":3376},{"textAlign":60},[3377],{"text":3378,"type":57},"Non. Un logiciel FP&A sert principalement à construire des scénarios, prévoir les résultats et consolider les données. Un outil de gestion des dépenses capte les demandes, cartes, notes de frais et factures au moment où elles interviennent. 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Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":3494,"type":57,"marks":3495},"projet reporté",[3496],{"type":295},{"text":3498,"type":57},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":3500,"hide":30,"title":3501,"component":1319,"description":3502},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":50,"attrs":3503,"content":3504},{"backgroundColor":60},[3505],{"type":53,"attrs":3506,"content":3507},{"textAlign":60},[3508],{"text":3509,"type":57},"Un écart temporaire provient généralement d’un décalage de calendrier ou d’une dépense exceptionnelle. Un écart structurel traduit une tendance durable, comme une hausse de prix ou un budget sous-évalué, et nécessite une action de fond.",{"_uid":3511,"hide":30,"title":3512,"component":1319,"description":3513},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":50,"attrs":3514,"content":3515},{"backgroundColor":60},[3516],{"type":53,"attrs":3517,"content":3518},{"textAlign":60},[3519],{"text":3520,"type":57},"Fixez le seuil absolu en fonction du budget global, du niveau de détail suivi et de l’impact du poste sur le résultat. Le seuil relatif peut se situer autour de 5 à 10 %, mais il doit être ajusté selon la nature de la dépense.",{"_uid":3522,"hide":30,"title":3523,"component":1319,"description":3524},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":50,"attrs":3525,"content":3526},{"backgroundColor":60},[3527],{"type":53,"attrs":3528,"content":3529},{"textAlign":60},[3530],{"text":3531,"type":57},"Le responsable de budget explique les écarts de son périmètre. Le contrôleur de gestion consolide et challenge les analyses. La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[3533],{"cta":3534,"_uid":3535,"title":3536,"eyebrow":3544,"subtitle":3551,"component":232,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":3554,"sectionSettings":3555,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":50,"attrs":3537,"content":3538},{"backgroundColor":60},[3539],{"type":232,"attrs":3540,"content":3541},{"level":234,"textAlign":60},[3542],{"text":3543,"type":57},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":50,"attrs":3545,"content":3546},{"backgroundColor":60},[3547],{"type":53,"attrs":3548,"content":3549},{"textAlign":60},[3550],{"text":1387,"type":57},{"type":50,"content":3552},[3553],{"type":53},[],[],[],"analyse-des-ecarts-budgetaires","fr/blog/analyse-des-ecarts-budgetaires",-3440,[],"39605731-405d-4ed8-ba5f-6ee0217e6dc4","2026-09-11T16:41:03.236Z",[],"blog/analyse-des-ecarts-budgetaires",[3566,3567,3568],{"path":3564,"name":60,"lang":66,"published":60},{"path":3564,"name":60,"lang":72,"published":60},{"path":3564,"name":60,"lang":74,"published":60},["Island",3570],{"key":3571,"result":3572},"MarkdownRenderer_V3QGGAmzDak9Fp8uCOfzwmBkqIUlq7hTFFpCzOBmrjs",{"head":3573},{"link":3574,"style":3575},[],[],1793991602673]