{"id":5630,"date":"2021-01-14T10:20:52","date_gmt":"2021-01-14T09:20:52","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=5630"},"modified":"2026-01-14T16:56:55","modified_gmt":"2026-01-14T15:56:55","slug":"note-de-frais-peut-on-tout-rembourser","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/comptabilite\/note-de-frais-peut-on-tout-rembourser\/","title":{"rendered":"Note de frais : peut-on tout rembourser ?"},"content":{"rendered":"\n<p>La <strong>note de frais<\/strong> permet aux employ\u00e9s ayant avanc\u00e9 pour le compte de l\u2019entreprise des sommes d\u2019argent de se faire rembourser. De son c\u00f4t\u00e9, l\u2019employeur profite de certaines exon\u00e9rations des cotisations sociales pour les remboursements de frais des collaborateurs.<\/p>\n\n\n\n<p>Quels frais professionnels sont pris en compte&nbsp;? Quelles sont les conditions de remboursement&nbsp;? Existe-t-il des limites d\u2019exon\u00e9ration&nbsp;? Pour en savoir plus, lisez ce billet. On vous explique tout dans les moindres d\u00e9tails.<\/p>\n\n\n<style>.elementor-17539 .elementor-element.elementor-element-7f3bc3f7{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:64px;--padding-bottom:64px;--padding-left:0px;--padding-right:0px;}.elementor-17539 .elementor-element.elementor-element-55bb28f8{--display:flex;--justify-content:center;--border-radius:24px 24px 24px 24px;box-shadow:0px 0px 86px 0px rgba(0, 0, 0, 0.09);--padding-top:48px;--padding-bottom:32px;--padding-left:32px;--padding-right:32px;}.elementor-17539 .elementor-element.elementor-element-55bb28f8:not(.elementor-motion-effects-element-type-background), .elementor-17539 .elementor-element.elementor-element-55bb28f8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/CTA-Essayez-gratuitement-Blog.png\");background-position:bottom right;background-repeat:no-repeat;background-size:contain;}.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-family:var( --e-global-typography-3c7fd7a-font-family ), Sans-serif;font-size:var( --e-global-typography-3c7fd7a-font-size );font-weight:var( --e-global-typography-3c7fd7a-font-weight );text-transform:var( --e-global-typography-3c7fd7a-text-transform );line-height:var( --e-global-typography-3c7fd7a-line-height );}.elementor-17539 .elementor-element.elementor-element-3595c75c .elementor-heading-title{font-family:\"Red Hat Display\", Sans-serif;font-size:35px;font-weight:700;line-height:40px;}.elementor-17539 .elementor-element.elementor-element-2e0a41e8 .elementor-button-content-wrapper{flex-direction:row-reverse;}@media(max-width:1366px){.elementor-17539 .elementor-element.elementor-element-7f3bc3f7{--padding-top:64px;--padding-bottom:64px;--padding-left:16px;--padding-right:16px;}.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-size:var( --e-global-typography-3c7fd7a-font-size );line-height:var( --e-global-typography-3c7fd7a-line-height );}}@media(max-width:1024px){.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-size:var( --e-global-typography-3c7fd7a-font-size );line-height:var( --e-global-typography-3c7fd7a-line-height );}}@media(max-width:767px){.elementor-17539 .elementor-element.elementor-element-55bb28f8{--min-height:475px;--justify-content:flex-start;}.elementor-17539 .elementor-element.elementor-element-55bb28f8:not(.elementor-motion-effects-element-type-background), .elementor-17539 .elementor-element.elementor-element-55bb28f8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:bottom right;background-repeat:no-repeat;background-size:700px auto;}.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-size:var( --e-global-typography-3c7fd7a-font-size );line-height:var( --e-global-typography-3c7fd7a-line-height );}}<\/style>\t\t<div data-elementor-type=\"container\" data-elementor-id=\"17539\" class=\"elementor elementor-17539\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f3bc3f7 e-flex e-con-boxed e-con e-parent\" data-id=\"7f3bc3f7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-dce-background-image-url=\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/CTA-Essayez-gratuitement-Blog.png\" class=\"elementor-element elementor-element-55bb28f8 e-con-full e-flex e-con e-child\" data-id=\"55bb28f8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48b0a7c3 elementor-widget elementor-widget-heading\" data-id=\"48b0a7c3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Ne perdez plus une minute<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3595c75c elementor-widget elementor-widget-heading\" data-id=\"3595c75c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Essayez iPaidThat, c\u2019est<br>\ngratuit pendant 14 jours<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e0a41e8 elementor-widget elementor-widget-button\" data-id=\"2e0a41e8\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/app.ipaidthat.io\/signup?utm_source=blog&#038;utm_medium=article&#038;utm_campaign=blog_article&#038;utm_content=signup\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je teste gratuitement<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">Note de frais&nbsp;: les diff\u00e9rents types de frais professionnels<\/span><\/h2>\n\n\n\n<p>Les diff\u00e9rents types de d\u00e9penses professionnelles concern\u00e9es par une indemnit\u00e9 sur pr\u00e9sentation d\u2019une <a href=\"https:\/\/ipaidthat.io\/fr\/notes-de-frais\/?utm_source=mag&amp;utm_campaign=menu&amp;utm_content=menu\">note de frais<\/a> sont les suivants :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les frais de repas\u00a0<\/strong>: concernent les salari\u00e9s en d\u00e9placement ou contraints de prendre leurs repas sur leur lieu de travail. Il peut s\u2019agir de repas pris au restaurant, sur chantier ou dans les locaux de l\u2019entreprise.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les frais de transport en commun\u00a0<\/strong>: lorsqu\u2019un salari\u00e9 utilise les transports en commun pour se rendre sur son lieu de travail, l\u2019employeur a pour obligation de prendre en charge 50 % du co\u00fbt de l\u2019abonnement engag\u00e9 par le salari\u00e9. Cette obligation concerne aussi bien le train, le tram que le v\u00e9lo.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les frais de transport personnel\u00a0<\/strong>: sans obligation de la part de l\u2019employeur, celui-ci peut n\u00e9anmoins prendre en charge les frais de transport li\u00e9s \u00e0 l\u2019utilisation d\u2019un v\u00e9hicule personnel pour le trajet domicile-travail. L\u2019allocation prend alors la forme d\u2019une indemnit\u00e9 kilom\u00e9trique, selon les bar\u00e8mes impos\u00e9s, ou d\u2019une prime carburant.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les frais de d\u00e9placement professionnel\u00a0<\/strong>: dans le cas o\u00f9 un salari\u00e9 est contraint d\u2019utiliser son v\u00e9hicule personnel \u00e0 des fins professionnelles, l\u2019employeur doit payer les frais de d\u00e9placement du salari\u00e9.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les frais de logement\u00a0<\/strong>: au m\u00eame titre que les frais de restauration, les frais d\u2019h\u00e9bergement, comme les nuits d\u2019h\u00f4tel, sont pris en charge par l\u2019employeur si la demeure de celui-ci exc\u00e8de les 50 kilom\u00e8tres.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les frais de technologies de l&rsquo;information et de la communication\u00a0<\/strong>: lorsque le salari\u00e9 est amen\u00e9 \u00e0 utiliser ses outils personnels \u00e0 des fins professionnelles, notamment dans le cadre du t\u00e9l\u00e9travail (t\u00e9l\u00e9phone portable, smartphone, ordinateur, tablette, imprimante, connexion internet, logiciels\u2026), le remboursement des frais expos\u00e9s par le salari\u00e9 peut \u00eatre pris en charge par l\u2019employeur.<\/li>\n<\/ul>\n\n\n\n<p>Sachez qu\u2019en cas de <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/comment-traiter-notes-frais-sans-justificatif\/\" target=\"_blank\" rel=\"noreferrer noopener\">perte de vos justificatifs<\/a> des solutions existent&nbsp;!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">Les conditions de remboursement des notes de frais<\/span><\/h2>\n\n\n\n<p>Selon l\u2019entreprise, les <strong>modalit\u00e9s de gestion des d\u00e9penses<\/strong> peuvent diff\u00e9rer. En effet, l\u2019employeur a le choix entre deux modalit\u00e9s de remboursement : sur les d\u00e9penses r\u00e9elles, au forfait. Certaines professions li\u00e9es au b\u00e2timent, par exemple, peuvent m\u00eame pr\u00e9voir une d\u00e9duction forfaitaire sp\u00e9cifique sur le salaire.<\/p>\n\n\n\n<p>Le mode de <strong>remboursement est libre<\/strong> et chaque salari\u00e9 peut \u00eatre rembours\u00e9 de fa\u00e7on diff\u00e9rente. G\u00e9n\u00e9ralement, les modalit\u00e9s de remboursement varient en fonction des postes au sein de l\u2019entreprise et des pr\u00e9f\u00e9rences du service comptable.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Le remboursement des d\u00e9penses aux frais r\u00e9els<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Les<strong> d\u00e9penses r\u00e9elles<\/strong> donnent lieu \u00e0 un remboursement du montant exact de la d\u00e9pense occasionn\u00e9e sur pr\u00e9sentation des justificatifs de d\u00e9pense (note du restaurant, ticket de p\u00e9age&#8230;).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Le remboursement forfaitaire<\/strong><\/li>\n<\/ul>\n\n\n\n<p>L\u2019<strong>allocation forfaitaire<\/strong> est g\u00e9n\u00e9ralement utilis\u00e9e dans le cadre de d\u00e9penses qui se r\u00e9p\u00e8tent mensuellement. Un plafond est alors fix\u00e9 par l\u2019URSSAF.<\/p>\n\n\n\n<p>Concernant le <strong>r\u00e9gime social des frais forfaitaires<\/strong>, en dessous des plafonds fix\u00e9s par l\u2019administration fiscale, le remboursement n\u2019est pas soumis aux cotisations sociales. L\u2019employeur n\u2019a donc pas \u00e0 justifier ces d\u00e9penses. Il doit simplement prouver que l\u2019application des allocations correspond aux situations de fait.<\/p>\n\n\n\n<p>Au-del\u00e0, le remboursement forfaitaire peut \u00eatre consid\u00e9r\u00e9 comme un <strong>avantage en nature<\/strong>. Faites toutefois bien attention de <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/notes-de-frais-comment-eviter-fraude\/\" target=\"_blank\" rel=\"noreferrer noopener\">ne pas tomber dans la fraude<\/a>&nbsp;!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">Les limites d&rsquo;exon\u00e9ration et de remboursement<\/span><\/h2>\n\n\n\n<p>Les <strong>limites d\u2019exon\u00e9ration des frais professionnels pour 2021<\/strong> sont les suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u2019indemnit\u00e9 de restauration<\/strong> sur le lieu de travail est de 6,70 \u20ac et concerne les salari\u00e9s qui travaillent en \u00e9quipe, le travail post\u00e9, le travail continu, le travail de nuit, le travail en horaire d\u00e9cal\u00e9. Pour les salari\u00e9s contraints de prendre leur repas au restaurant, le plafond s\u2019\u00e9l\u00e8ve \u00e0 19,10 \u20ac. Pour les autres, l\u2019indemnit\u00e9 de collation hors des locaux de l&rsquo;entreprise ou sur chantier est de 9,40 \u20ac.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u200bLes allocations forfaitaires pour les <strong>grands d\u00e9placements <\/strong>en m\u00e9tropole et par repas pour les 3 premiers mois\u00a0sont pris en charge \u00e0 hauteur de 19,10 \u20ac. Au-del\u00e0 du 3<sup>e<\/sup> mois et jusqu&rsquo;au 24<sup>e<\/sup> mois, le forfait s\u2019\u00e9l\u00e8ve \u00e0 16,20 \u20ac. Du 24<sup>e<\/sup> mois et jusqu&rsquo;au 72<sup>e<\/sup> mois \u00e0 13,40 \u20ac.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2714 Pour les <strong>d\u00e9penses suppl\u00e9mentaires de type logement et petit-d\u00e9jeuner<\/strong> sur Paris et dans la r\u00e9gion parisienne, le forfait pour les trois premiers mois est de 68,50 \u20ac. Au-del\u00e0 du 3<sup>e<\/sup> mois et jusqu&rsquo;au 24<sup>e<\/sup> mois de 58,20 \u20ac et du 24<sup>e<\/sup> mois et au 72<sup>e<\/sup> mois de 48,00 \u20ac. Pour les autres d\u00e9partements de la m\u00e9tropole, les trois premiers mois, 50,80 \u20ac, jusqu&rsquo;au 24<sup>e<\/sup> mois, 43,20 \u20ac et jusqu&rsquo;au 72<sup>e<\/sup> mois, 35,60 \u20ac.<\/li>\n<\/ul>\n\n\n\n<p>Il s\u2019agit des valeurs maximales autoris\u00e9es par l\u2019administration fiscale en mati\u00e8re de remboursement des frais. Chaque entreprise peut donc opter pour un remboursement moindre.<\/p>\n\n\n\n<p>Ces valeurs ont \u00e9t\u00e9 confirm\u00e9es par l\u2019URSSAF le 2 janvier 2021. Pour plus d\u2019informations, <a href=\"https:\/\/www.legisocial.fr\/reperes-sociaux\/allocations-forfaitaires-frais-professionnels-2021.html\" target=\"_blank\" rel=\"noreferrer noopener\">veuillez consulter le site LegiSocial<\/a>.<\/p>\n\n\n\n<p><strong>Pour ne pas vous laisser surprendre et perdre du temps \u00e0 g\u00e9rer vos notes de frais \u00e0 l\u2019avenir, pourquoi ne pas <\/strong><a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/logiciel-gestion-notes-frais-gagner-temps\/\"><strong>utiliser une application ou un logiciel de d\u00e9mat\u00e9rialisation et de gestion des notes de frais<\/strong><\/a><strong>&nbsp;?<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La note de frais permet aux employ\u00e9s ayant avanc\u00e9 pour le compte de l\u2019entreprise des sommes d\u2019argent de se faire rembourser. De son c\u00f4t\u00e9, l\u2019employeur profite de certaines exon\u00e9rations des cotisations sociales pour les remboursements de frais des collaborateurs. Quels frais professionnels sont pris en compte&nbsp;? Quelles sont les conditions de remboursement&nbsp;? Existe-t-il des limites [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":18594,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-5630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Note de frais : peut-on tout rembourser ?<\/title>\n<meta name=\"description\" content=\"Indissociable d\u2019une activit\u00e9 professionnelle, le remboursement des notes de frais est un processus largement encadr\u00e9. 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