{"id":5409,"date":"2016-06-24T08:47:00","date_gmt":"2016-06-24T06:47:00","guid":{"rendered":"https:\/\/cdes.fr\/?p=5409"},"modified":"2021-06-25T08:48:56","modified_gmt":"2021-06-25T06:48:56","slug":"actu-texte-sport-entreprise-conditions-exoneration-fixees","status":"publish","type":"post","link":"https:\/\/cdes.fr\/?p=5409","title":{"rendered":"ACTU | TEXTE : Sport en entreprise : les conditions d\u2019exon\u00e9ration fix\u00e9es"},"content":{"rendered":"\t\t
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Les conditions permettant \u00e0 l\u2019employeur d\u2019octroyer \u00e0 ses salari\u00e9s certains avan\u00adtages afin de soutenir la pratique des acti\u00advit\u00e9s physiques et sportives (APS) en entre\u00adprise, sans \u00eatre d\u00e9biteur de cotisations de s\u00e9curit\u00e9 sociale, sont d\u00e9sormais d\u00e9finies. Le dispositif mis en place par le l\u00e9gislateur, afin d\u2019exon\u00e9rer de cotisation \u00ab les avantages que repr\u00e9sentent pour ses salari\u00e9s la mise \u00e0 disposition par l\u2019employeur d\u2019\u00e9quipements sportifs \u00e0 usage collectif et le financement de prestations sportives \u00e0 destination de l\u2019en\u00adsemble de ses salari\u00e9s \u00bb (CSS, art. L.136-1-1, III, 4\u00b0 f), est donc pleinement entr\u00e9 en vigueur depuis la publication du d\u00e9cret du 28 mai 2021 (L. no 2020-1576, 14 d\u00e9c. 2020, art.18, JO du 15 d\u00e9c. 2020, texte no 1).<\/p>\n

D\u2019embl\u00e9e, la d\u00e9nomination retenue, celle d\u2019\u00ab avantage \u00bb, interpelle, tant elle ne convainc pas. S\u2019agit-il d\u2019un avantage en nature ou en esp\u00e8ce, donc d\u2019une r\u00e9mun\u00e9\u00adration, lorsque l\u2019employeur permet \u00e0 ses salari\u00e9s de pratiquer une activit\u00e9 physique et sportive dans un cadre professionnel ? La mise \u00e0 disposition d\u2019une salle de sport, la prise en charge des frais d\u2019inscription \u00e0 une course \u00e0 laquelle l\u2019entreprise inscrit une \u00e9quipe, la venue d\u2019un coach, sont-elles r\u00e9el\u00adlement constitutives d\u2019un salaire devant \u00eatre soumis \u00e0 cotisations ? Aucun texte sp\u00e9cial ne devrait \u00eatre n\u00e9cessaire pour r\u00e9pondre n\u00e9gati\u00advement \u00e0 cette question. La d\u00e9marche parti\u00adcipe d\u2019un bien-\u00eatre au travail, d\u2019un souci de favoriser la qualit\u00e9 de vie au travail et la bonne sant\u00e9 des salari\u00e9s, d\u2019une volont\u00e9 de construire un esprit d\u2019entreprise, mais non d\u2019une logique de r\u00e9mun\u00e9ration. Le conten\u00adtieux naissant aurait permis de le d\u00e9montrer. Trop rapidement balay\u00e9e, cette r\u00e9alit\u00e9 a \u00e9t\u00e9 finalement occult\u00e9e et remplac\u00e9e par la mise en place d\u2019une exon\u00e9ration, in\u00e9vita\u00adblement analys\u00e9e restrictivement.<\/p>\n

Deux types d\u2019\u00ab avantages \u00bb octroy\u00e9s par l\u2019employeur peuvent ainsi \u00eatre exon\u00e9r\u00e9s de cotisations sociales, de CSG et de CRDS (CSS, art. D. 136-2).<\/p>\n

D\u2019abord, il en est ainsi de \u00ab l\u2019avantage que repr\u00e9sente la mise \u00e0 disposition par l\u2019em\u00adployeur d\u2019\u00e9quipements \u00e0 usage collectif d\u00e9di\u00e9s \u00e0 la r\u00e9alisation d\u2019activit\u00e9s physiques et sportives \u00bb (ex. salle de sport). L\u2019employeur consacrant une partie de ses locaux \u00e0 l\u2019acti\u00advit\u00e9 physique et sportive de ses salari\u00e9s ne leur accorde pas d\u2019avantage en nature. Le local peut d\u2019ailleurs \u00eatre \u00e9quip\u00e9 de certains mat\u00e9riels, sans que cela ne remette en cause l\u2019exon\u00e9ration. Ces pr\u00e9cisions montrent \u00e0 quel point le pr\u00e9suppos\u00e9 d\u2019origine est sans fondement. Il ne viendrait \u00e0 personne l\u2019id\u00e9e de requalifier en avantage en nature un espace de restauration ou une salle de repos au sein de l\u2019entreprise, m\u00eame sans texte ! Qu\u2019importe, d\u00e9sormais, cette pratique est \u00ab s\u00e9curis\u00e9e \u00bb. Il en va de m\u00eame des frais engag\u00e9s par l\u2019employeur afin de louer un espace permettant de pratiquer des activit\u00e9s physiques et sportives, tel que des terrains de sports individuels ou collectifs par exemple.<\/p>\n

Est \u00e9galement exon\u00e9r\u00e9 \u00ab l\u2019avantage constitu\u00e9 par le financement par l\u2019employeur de pres\u00adtations d\u2019activit\u00e9s physiques et sportives tels que des cours collectifs […] ou des \u00e9v\u00e9ne\u00adments ou comp\u00e9titions de nature sportive, dans une limite annuelle \u00e9gale \u00e0 5 % de la valeur mensuelle du plafond de la s\u00e9curit\u00e9 sociale multipli\u00e9e par l\u2019effectif de l\u2019entre\u00adprise \u00bb. C\u2019est ici la participation financi\u00e8re de l\u2019employeur qui est vis\u00e9e. Elle est plafonn\u00e9e annuellement. Pour 2021, cela repr\u00e9sente environ 170 euros par an, multipli\u00e9 par \u00ab l\u2019effectif de l\u2019entreprise \u00bb. Le code de la s\u00e9curit\u00e9 sociale le d\u00e9finit ainsi : \u00ab l\u2019effectif salari\u00e9 annuel de l\u2019employeur, y compris lorsqu\u2019il s\u2019agit d\u2019une personne morale comportant plusieurs \u00e9tablissements, corres\u00adpond \u00e0 la moyenne du nombre de personnes employ\u00e9es au cours de chacun des mois de l\u2019ann\u00e9e civile pr\u00e9c\u00e9dente \u00bb (CSS, art. L. 130-1). L\u2019enveloppe financi\u00e8re ainsi calcul\u00e9e permet le financement de tout ou partie de cours collectifs (sans que l\u2019on ne comprenne pourquoi les cours individuels sont exclus) ou de la participation \u00e0 des \u00e9v\u00e8nements ou comp\u00e9titions sportives (qui peuvent ici relever d\u2019une logique individuelle).<\/p>\n

Enfin, soulignons qu\u2019une condition commune aux deux cat\u00e9gories d\u2019avantages n\u2019est pas rappel\u00e9e, mais bien pr\u00e9vue par le l\u00e9gislateur : la mise \u00e0 disposition d\u2019un \u00e9quipe\u00adment ou le financement doit \u00eatre \u00e0 destina\u00adtion de l\u2019ensemble des salari\u00e9s.<\/p>\n

[D\u00e9cr. no 2021-680 du 28 mai 2021, JO 30 mai 2021, texte no 21]<\/p>\n

Xavier Aum\u00e9ran<\/a><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Les conditions permettant \u00e0 l\u2019employeur d\u2019octroyer \u00e0 ses salari\u00e9s certains avan\u00adtages afin de soutenir la pratique des acti\u00advit\u00e9s physiques et sportives (APS) en entre\u00adprise, sans \u00eatre d\u00e9biteur de cotisations de s\u00e9curit\u00e9 sociale,…<\/p>\n","protected":false},"author":92,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":"","beyondwords_generate_audio":"","beyondwords_project_id":"","beyondwords_content_id":"","beyondwords_preview_token":"","beyondwords_player_content":"","beyondwords_player_style":"","beyondwords_language_code":"","beyondwords_language_id":"","beyondwords_title_voice_id":"","beyondwords_body_voice_id":"","beyondwords_summary_voice_id":"","beyondwords_error_message":"","beyondwords_disabled":"","beyondwords_delete_content":"","beyondwords_podcast_id":"","beyondwords_hash":"","publish_post_to_speechkit":"","speechkit_hash":"","speechkit_generate_audio":"","speechkit_project_id":"","speechkit_podcast_id":"","speechkit_error_message":"","speechkit_disabled":"","speechkit_access_key":"","speechkit_error":"","speechkit_info":"","speechkit_response":"","speechkit_retries":"","speechkit_status":"","speechkit_updated_at":"","_speechkit_link":"","_speechkit_text":""},"categories":[1],"tags":[63,152,62],"class_list":["post-5409","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","tag-texte","tag-urssaf","tag-veille"],"yoast_head":"\nACTU | TEXTE : Sport en entreprise : les conditions d\u2019exon\u00e9ration fix\u00e9es - 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