{"id":5305,"date":"2023-09-21T07:25:28","date_gmt":"2023-09-21T07:25:28","guid":{"rendered":"https:\/\/sitepersojlc.fr\/?page_id=5305"},"modified":"2025-10-17T18:21:50","modified_gmt":"2025-10-17T18:21:50","slug":"gestion-des-tickets-restaurant","status":"publish","type":"page","link":"https:\/\/sitepersojlc.fr\/?page_id=5305","title":{"rendered":"Chapitre 24 Gestion des Tickets Restaurant (2025)"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"980\" height=\"697\" src=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/05599_b.jpg\" alt=\"\" class=\"wp-image-9926\" srcset=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/05599_b.jpg 980w, https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/05599_b-300x213.jpg 300w, https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/05599_b-768x546.jpg 768w\" sizes=\"(max-width: 980px) 100vw, 980px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 style=\"text-align: center;\">Gestion des Tickets Restaurant<\/h2>\n<p>&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 style=\"text-align: justify;\">Lorsqu&rsquo;une entreprise fournit \u00e0 ses salari\u00e9s des Tickets Restaurant, ceux-ci ont un valeur (on parle de valeur faciale) et une partie est prise en charge par l&#8217;employeur , une autre par le salari\u00e9. Pour ne pas avoir de cotisations \u00e0 payer sur la part patronale, celle-ci doit respecter une certain nombre de conditions. De m\u00eame pour qu&rsquo;elle ne soit pas imposable. Vous trouverez ci-dessous une matrice de calcul automatis\u00e9. Il vous suffira de saisir la valeur faciale du Ticket restaurant, la part patronale, et le nombre de tickets restaurant attribu\u00e9s au salari\u00e9, pour savoir si vous devrez payer des cotisations ou imposer tout ou une partie de la part patronale. Deux exercices d&rsquo;application vous sont ensuite propos\u00e9s.<\/h4>\n<p>&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-2a8fe887\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap\">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-d85010b2 wp-block-button is-style-outline\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link has-background has-text-color\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/MATRICE-2025-TR.zip\" onclick=\"return true;\" rel=\"follow noopener\" target=\"_self\"><div class=\"uagb-button__link\">Matrice de calcul automatis\u00e9 <\/div><\/a><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\n\n\n<h4 style=\"text-align: justify;\">Dans ce premier exercice ( c&rsquo;est le cas le plus courant) l&rsquo;entreprise respecte les limites applicables pour ne pas avoir \u00e0 payer de cotisations et ne pas \u00eatre imposable sur tout ou partie de la part patronale.<\/h4>\n<p>&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-92a5da3e\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap\">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-de3e6281 wp-block-button is-style-outline\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link has-background has-text-color\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/TR-2025-EX-1-ENONCE.zip\" onclick=\"return true;\" rel=\"follow noopener\" target=\"_self\"><div class=\"uagb-button__link\">Enonc\u00e9 1<\/div><\/a><\/div><\/div>\n\n\n\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-0ff7a680 wp-block-button is-style-outline\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link has-background has-text-color\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/TR-2025-EX-1-C.zip\" onclick=\"return true;\" rel=\"follow noopener\" target=\"_self\"><div class=\"uagb-button__link\">Correction Enonc\u00e9 1<\/div><\/a><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\n\n\n<h4 style=\"text-align: justify;\">Dans le deuxi\u00e8me exercice, les limites ne sont pas respect\u00e9es.<\/h4>\n<p>\u00a0<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-433fb413\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap\">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-a447a268 wp-block-button is-style-outline\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link has-background has-text-color\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/TR-2025-EX-2-E.zip\" onclick=\"return true;\" rel=\"follow noopener\" target=\"_self\"><div class=\"uagb-button__link\">Enonc\u00e9 2<\/div><\/a><\/div><\/div>\n\n\n\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-665e9ba0 wp-block-button is-style-outline\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link has-background has-text-color\" href=\"https:\/\/sitepersojlc.fr\/wp-content\/uploads\/2025\/05\/TR-2025-EX-2-C.zip\" onclick=\"return true;\" rel=\"follow noopener\" target=\"_self\"><div class=\"uagb-button__link\">Correction Enonc\u00e9 2<\/div><\/a><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n<div class=\"likebtn_container\" style=\"\"><!-- LikeBtn.com BEGIN --><span class=\"likebtn-wrapper\"  data-identifier=\"page_5305\"  data-site_id=\"6663fc396fd08b3d0b514646\"  data-lang=\"fr\"  data-style=\"\"  data-unlike_allowed=\"\"  data-show_copyright=\"\"  data-item_url=\"https:\/\/sitepersojlc.fr\/?page_id=5305\"  data-item_title=\"Chapitre 24 Gestion des Tickets Restaurant (2025)\"  data-item_date=\"2023-09-21T07:25:28+00:00\"  data-engine=\"WordPress\"  data-plugin_v=\"2.6.52\"  data-prx=\"https:\/\/sitepersojlc.fr\/wp-admin\/admin-ajax.php?action=likebtn_prx\"  data-event_handler=\"likebtn_eh\" ><\/span><!-- LikeBtn.com END --><\/div>","protected":false},"excerpt":{"rendered":"<p>Gestion des Tickets Restaurant &nbsp; Lorsqu&rsquo;une entreprise fournit \u00e0 ses salari\u00e9s des Tickets Restaurant, ceux-ci ont un valeur (on parle de valeur faciale) et une partie est prise en charge par l&#8217;employeur , une autre par le salari\u00e9. Pour ne pas avoir de cotisations \u00e0 payer sur la part patronale, celle-ci doit respecter une certain [&hellip;]<\/p>\n<div class=\"likebtn_container\" style=\"\"><!-- LikeBtn.com BEGIN --><span class=\"likebtn-wrapper\"  data-identifier=\"page_5305\"  data-site_id=\"6663fc396fd08b3d0b514646\"  data-lang=\"fr\"  data-style=\"\"  data-unlike_allowed=\"\"  data-show_copyright=\"\"  data-item_url=\"https:\/\/sitepersojlc.fr\/?page_id=5305\"  data-item_title=\"Chapitre 24 Gestion des Tickets Restaurant (2025)\"  data-item_date=\"2023-09-21T07:25:28+00:00\"  data-engine=\"WordPress\"  data-plugin_v=\"2.6.52\"  data-prx=\"https:\/\/sitepersojlc.fr\/wp-admin\/admin-ajax.php?action=likebtn_prx\"  data-event_handler=\"likebtn_eh\" ><\/span><!-- LikeBtn.com END --><\/div>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"aioseo_notices":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"lechev.1910@gmail.com","author_link":"https:\/\/sitepersojlc.fr\/?author=1"},"uagb_comment_info":0,"uagb_excerpt":"Gestion des Tickets Restaurant &nbsp; Lorsqu&rsquo;une entreprise fournit \u00e0 ses salari\u00e9s des Tickets Restaurant, ceux-ci ont un valeur (on parle de valeur faciale) et une partie est prise en charge par l&#8217;employeur , une autre par le salari\u00e9. Pour ne pas avoir de cotisations \u00e0 payer sur la part patronale, celle-ci doit respecter une certain\u2026","_links":{"self":[{"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/pages\/5305"}],"collection":[{"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5305"}],"version-history":[{"count":27,"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/pages\/5305\/revisions"}],"predecessor-version":[{"id":9998,"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=\/wp\/v2\/pages\/5305\/revisions\/9998"}],"wp:attachment":[{"href":"https:\/\/sitepersojlc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}