{"id":12929,"date":"2016-02-02T17:14:13","date_gmt":"2016-02-02T16:14:13","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=12770"},"modified":"2024-06-13T12:00:24","modified_gmt":"2024-06-13T10:00:24","slug":"salaires-exoneres-dimpot-sur-le-revenu","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/salaires-exoneres-dimpot-sur-le-revenu\/","title":{"rendered":"Salaires exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu"},"content":{"rendered":"<p style=\"text-align: justify;\">Le saviez-vous ? Certains salaires et r\u00e9mun\u00e9rations sont exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, propose dans cet article une liste &#8211; non exhaustive &#8211; des principales r\u00e9mun\u00e9rations exon\u00e9r\u00e9es (valeurs 2021). Elles sont parfois m\u00e9connues !<\/p>\n<h3>Les salaires et r\u00e9mun\u00e9rations per\u00e7ues d&rsquo;un employeur<\/h3>\n<ul>\n<li style=\"text-align: justify;\">Les salaires exon\u00e9r\u00e9s comme\n<ul>\n<li style=\"text-align: justify;\">le salaire des apprentis, dans la limite du SMIC annuel soit 18 473 Euros,<\/li>\n<li style=\"text-align: justify;\">celui des \u00e9tudiants de moins de 26 ans, dans la limite de 3 SMIC mensuels soit 4 618 Euros,<\/li>\n<\/ul>\n<\/li>\n<li>Les heures suppl\u00e9mentaires dans la limite de 5000 \u20ac annuels,<\/li>\n<li>La prime vers\u00e9e \u00e0 l&rsquo;occasion de la M\u00e9daille du travail, dans la limite d&rsquo;un mois de salaire,<\/li>\n<li>Les \u00ab\u00a0primes exceptionnelles (Macron, Covid, prime du pouvoir d&rsquo;achat..) sous certaines conditions. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-prime-macron-sera-t-elle-reconduite\/\" target=\"_self\" rel=\"noopener\">La \u00ab prime Macron \u00bb sera-t-elle reconduite ?<\/a>)<\/li>\n<\/ul>\n<h3>Les frais pris en charge par l&#8217;employeur<\/h3>\n<ul>\n<li>La contribution employeur aux tickets restaurant, dans la limite de 5.55 Euros par titre. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-titre-restaurant\/\" target=\"_self\" rel=\"noopener\">Le titre-restaurant<\/a>),<\/li>\n<li>L&rsquo;aide au financement de service \u00e0 la personne (CESU) dans la limite de 1 830 Euros. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-cheque-emploi-service-universel-cesu\/\" target=\"_self\" rel=\"noopener\">Le ch\u00e8que emploi service universel (CESU)<\/a>,<\/li>\n<li>Les ch\u00e8ques vacances dans la limite d\u2019un SMIC mensuel soit 1 466,62 Euros. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-cheques-vacances\/\" target=\"_self\" rel=\"noopener\">Les Ch\u00e8ques-Vacances<\/a>),<\/li>\n<li>La prise en charge par le dirigeant des frais de carburant dans la limite de 200 Euros.<\/li>\n<li>Les frais de t\u00e9l\u00e9travail, dans la limite de 580 \u20ac annuels. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/frais-de-teletravail\/\" target=\"_self\" rel=\"noopener\">Prise en charge des frais de te\u0301le\u0301travail<\/a>),<\/li>\n<\/ul>\n<h3>Les autres r\u00e9mun\u00e9rations per\u00e7ues<\/h3>\n<ul>\n<li>Les allocations familiales (et\/ou \u00e0 caract\u00e8re social), vers\u00e9es par la CAF (Caisse des allocations familiales) ou la MSA (Mutualit\u00e9 sociale agricole), de type PAJE, AHA, APL, etc.<\/li>\n<li>Certaines indemnit\u00e9s journali\u00e8res (IJSS),<\/li>\n<li>Certaines pensions de retraite,<\/li>\n<li>Les int\u00e9r\u00eats de certains livrets (Livret A, PEL, et autres livrets r\u00e9glement\u00e9s)<\/li>\n<li>Les dividendes per\u00e7us sur un PEA,<\/li>\n<li>Les indemnit\u00e9s de volontariat per\u00e7ues par les personnes qui s\u2019engagent b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration. Ainsi, par exemple, de :\n<ul>\n<li>la solde du jeune engag\u00e9 volontaire dans l\u2019arm\u00e9e (arm\u00e9e de Terre, arm\u00e9e de l\u2019Air, Marine nationale, Gendarmerie)<\/li>\n<li>l\u2019indemnit\u00e9 per\u00e7ue par le jeune volontaire au titre de l\u2019engagement de service civique,<\/li>\n<li>l\u2019indemnit\u00e9 touch\u00e9e dans le cadre d\u2019un contrat de volontariat de solidarit\u00e9 internationale (VSI) aupr\u00e8s d\u2019une association<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Retrouvez nos autres articles sur le blog :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-declaration-de-revenus\/\" target=\"_self\" rel=\"noopener\">La d\u00e9claration de revenus<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-saisie-sur-salaire\/\" target=\"_self\" rel=\"noopener\">La saisie sur salaire<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/cumul-emploi-chomage-02102014avalsebmarc1\/\" target=\"_self\" rel=\"noopener\">Le cumul salaire et allocations ch\u00f4mage simplifi\u00e9<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le saviez-vous ? Certains salaires et r\u00e9mun\u00e9rations sont exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, propose dans cet article une liste &#8211; non exhaustive &#8211; des principales r\u00e9mun\u00e9rations exon\u00e9r\u00e9es (valeurs 2021). Elles sont parfois m\u00e9connues&#8230;<\/p>\n","protected":false},"author":1,"featured_media":64743,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-12929","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Salaires exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu | Valoxy<\/title>\n<meta name=\"description\" content=\"Certaines r\u00e9mun\u00e9rations sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu, comme les ch\u00e8ques-vacances, ou les salaires exon\u00e9r\u00e9s des apprentis et \u00e9tudiants\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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