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<\/th>	Repas<\/th>	Logement et petit d\u00e9jeuner<\/th>\n<\/tr>\n<\/thead>\n
<\/td>	<\/td>	Paris & 92, 93 & 94<\/strong><\/td>	Autres d\u00e9partements<\/strong><\/td>\n<\/tr>\n
Pour les 3 premiers mois<\/td>	18,80 \u20ac<\/td>	67,40 \u20ac<\/td>	50 \u20ac<\/td>\n<\/tr>\n
Au-del\u00e0 3 \u00e8me mois et jusqu'au 24 \u00e8me mois<\/td>	16 \u20ac<\/td>	57,30 \u20ac<\/td>	42,50 \u20ac<\/td>\n<\/tr>\n
Au-dela 24 \u00e8me mois et jusqu'au 72 \u00e8me mois<\/td>	13,20 \u20ac<\/td>	47,20 \u20ac<\/td>	35 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/et_pb_toggle][et_pb_toggle title=\u00a0\u00bbFRAIS DE FONCTIONNEMENT\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#010440″ open_toggle_background_color=\u00a0\u00bbrgba(0,0,0,0)\u00a0\u00bb closed_toggle_background_color=\u00a0\u00bbrgba(0,0,0,0)\u00a0\u00bb icon_color=\u00a0\u00bb#0455bf\u00a0\u00bb _builder_version=\u00a0\u00bb3.25.3″ title_text_color=\u00a0\u00bb#010440″ title_font=\u00a0\u00bbMuli\|700\|\|\|\|\|\|\|\u00a0\u00bb body_font=\u00a0\u00bbCrimson Text\|\|\|\|\|\|\|\|\u00a0\u00bb body_font_size=\u00a0\u00bb16px\u00a0\u00bb body_ul_item_indent=\u00a0\u00bb40px\u00a0\u00bb body_ul_font=\u00a0\u00bb\|\|\|\|\|\|\|\|\u00a0\u00bb body_ol_font=\u00a0\u00bb\|\|\|\|\|\|\|\|\u00a0\u00bb border_width_all=\u00a0\u00bb2px\u00a0\u00bb border_color_all=\u00a0\u00bb#f2c12e\u00a0\u00bb _i=\u00a0\u00bb2″ _address=\u00a0\u00bb1.0.1.2″] Ces frais sont li\u00e9s \u00e0 l’activit\u00e9 g\u00e9n\u00e9rale du consultant, ind\u00e9pendamment de la mission sous justificatifs originaux :<\/p>\n \n T\u00e9l\u00e9phone<\/span><\/li>\n Papeterie<\/span><\/li>\n Affranchissement<\/span><\/li>\n Frais de prospection commerciale (ex. : transport)<\/span><\/li>\n …<\/span><\/li>\n<\/ul>\n La prise en charge de ces frais sur le compte du consultant permet d’\u00e9viter de payer les charges sociales sur ces sommes dans la limite d’un plafond fix\u00e9 par l’URSSAF \u00e0 30% des salaires de base vers\u00e9s.<\/p>[\/et_pb_toggle][et_pb_toggle title=\u00a0\u00bbFRAIS DE D\u00c9PLACEMENT\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#010440″ open_toggle_background_color=\u00a0\u00bbrgba(0,0,0,0)\u00a0\u00bb closed_toggle_background_color=\u00a0\u00bbrgba(0,0,0,0)\u00a0\u00bb icon_color=\u00a0\u00bb#0455bf\u00a0\u00bb _builder_version=\u00a0\u00bb3.27.3″ title_text_color=\u00a0\u00bb#010440″ title_font=\u00a0\u00bbMuli\|700\|\|\|\|\|\|\|\u00a0\u00bb body_font=\u00a0\u00bbCrimson Text\|\|\|\|\|\|\|\|\u00a0\u00bb body_font_size=\u00a0\u00bb16px\u00a0\u00bb border_width_all=\u00a0\u00bb2px\u00a0\u00bb border_color_all=\u00a0\u00bb#f2c12e\u00a0\u00bb _i=\u00a0\u00bb3″ _address=\u00a0\u00bb1.0.1.3″] Remboursement des frais de voiture 2019\u00a0(BOFP du 26\/03\/2019)<\/a><\/p>\n Les d\u00e9put\u00e9s ont vot\u00e9 le plafonnement du bar\u00e8me des remboursements de frais kilom\u00e9triques \u00e0 une puissance de 7 CV \u00e0 compter de 2013.<\/p>\n Le port\u00e9 peut d\u00e9duire l\u2019indemnit\u00e9 forfaitaire kilom\u00e9trique dans les limites fix\u00e9es par les bar\u00e8mes kilom\u00e9triques publi\u00e9s annuellement par les services fiscaux dans deux cas :<\/p>\n \n Lorsque le salari\u00e9 est contraint d’utiliser son v\u00e9hicule personnel \u00e0 des fins professionnelles (salari\u00e9s itin\u00e9rants, commerciaux, etc.).<\/li>\n Lorsque le salari\u00e9 utilise son v\u00e9hicule personnel pour effectuer le trajet domicile-travail.<\/li>\n<\/ul>\n Dans ce cas, cette prise en charge n\u2019est admise que si le salari\u00e9 est contraint d\u2019utiliser sa voiture personnelle soit \u00e0 cause de difficult\u00e9s d\u2019horaires, soit \u00e0 cause de l\u2019inexistence des transports en commun.<\/p>\n Elle ne peut en cons\u00e9quence \u00eatre admise lorsque l\u2019\u00e9loignement du domicile du salari\u00e9 et l\u2019utilisation de son v\u00e9hicule personnel r\u00e9sultent de convenances personnelles.<\/p>\n En outre, la d\u00e9duction ne sera autoris\u00e9e que si l\u2019employeur apporte les justificatifs relatifs au moyen de transport utilis\u00e9 par le salari\u00e9, \u00e0 la distance effectu\u00e9e chaque jour, \u00e0 la puissance fiscale du v\u00e9hicule et au nombre de trajets effectu\u00e9s chaque mois.<\/p>\n Le bar\u00e8me fiscal des indemnit\u00e9s kilom\u00e9triques permet l\u2019\u00e9valuation des frais de d\u00e9placement relatifs \u00e0 l\u2019utilisation d\u2019un v\u00e9hicule par les salari\u00e9s optant pour le r\u00e9gime des frais r\u00e9els d\u00e9ductibles. Ce bar\u00e8me est diffus\u00e9 par un\u00a0<\/em>arr\u00eat\u00e9 du 11\u00a0mars 2019<\/a><\/u><\/em>.<\/em><\/p>\n \n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t <\/th> Kilom\u00e9trage parcouru \u00e0 titre professionnel<\/th>\n<\/tr>\n<\/thead>\n Puissance fiscale<\/td> Jusqu'\u00e0 5 000 km<\/strong><\/td> De 5 000 \u00e0 20 000 km<\/strong><\/td> Au-del\u00e0 de 20 000 km<\/strong><\/td>\n<\/tr>\n 3 CV et moins<\/td> d x 0,451<\/td> (d x 0,270) + 906<\/td> d x 0,315<\/td>\n<\/tr>\n 4 CV<\/td> d x 0,518<\/td> (d x 0,291) + 1136<\/td> d x 0,349<\/td>\n<\/tr>\n 5 CV<\/td> d x 0,543<\/td> (d x 0,305) + 1188<\/td> d x 0,364<\/td>\n<\/tr>\n 6 CV<\/td> d x 0,568<\/td> (d x 0,320) + 1244<\/td> d x 0,382<\/td>\n<\/tr>\n 7 CV et plus<\/td> d x 0,595<\/td> (d x 0,337) + 1288<\/td> d x 0,401<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n d = distance parcourue \u00e0 titre professionnel en\u00a0km<\/em><\/p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":" MODALit\u00e9s. FRAIS PROFESSIONNELSOutre les d\u00e9penses de fonctionnement de la structure juridique qui h\u00e9berge le consultant, ces frais de gestion couvrent : la mise en place du dossier du consultant (convention de portage) l’\u00e9tablissement du contrat de prestation la DUE, (D\u00e9claration Unique d’Embauche aupr\u00e8s de l’URSSAF) l’\u00e9tablissement du contrat de travail adapt\u00e9 \u00e0 chaque mission la […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"yoast_head":"\nO portage - Portage salarial multi-activit\u00e9s - Frais professionnel<\/title>\n<meta name=\"description\" content=\"Frais de gestion, frais de mission, frais de fonctionnement, frais de d\u00e9placement...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/o-portage-salarial.fr\/frais-professionnel\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O portage - 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