{"id":20128,"date":"2019-01-14T10:50:47","date_gmt":"2019-01-14T09:50:47","guid":{"rendered":"https:\/\/ambrelia.com\/?p=20128"},"modified":"2024-10-08T07:02:02","modified_gmt":"2024-10-08T07:02:02","slug":"comment-verser-et-calculer-indemnite-dexpatriation","status":"publish","type":"post","link":"https:\/\/ambrelia.com\/fr\/2019\/01\/comment-verser-et-calculer-indemnite-dexpatriation\/","title":{"rendered":"Comment verser et calculer l\u2019indemnit\u00e9 d\u2019expatriation  ?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">L\u2019indemnit\u00e9 d\u2019expatriation, cette somme suppl\u00e9mentaire vers\u00e9e lorsqu\u2019un employ\u00e9 est envoy\u00e9 \u00e0 l\u2019\u00e9tranger, est aujourd&rsquo;hui chose commune. Les salari\u00e9s l\u2019int\u00e8grent m\u00eame dans les n\u00e9gociations pr\u00e9alables au d\u00e9part. Est-elle obligatoire, \u00e0 combien s&rsquo;\u00e9l\u00e8ve t-elle et quelles contraintes impliquent t-elle ?<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>L\u2019indemnit\u00e9 d\u2019expatriation est-elle obligatoire&nbsp;?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Il faut savoir qu\u2019<strong>aucune l\u00e9gislation n\u2019oblige un employeur \u00e0 verser une prime d\u2019expatriation<\/strong>. Vous pouvez tout \u00e0 fait d\u00e9cider de ne pas vous plier \u00e0 cet usage. Sachez cependant qu\u2019il est bienvenu, non seulement pour convaincre un collaborateur de partir \u00e0 l\u2019\u00e9tranger, mais aussi pour lui faciliter sa vie sur place. Or un employ\u00e9 d\u00e9charg\u00e9 de certaines inqui\u00e9tudes est plus productif.&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Par ailleurs, elle concerne <strong>tous les types de missions \u00e0 l\u2019\u00e9tranger<\/strong>, quelle que soit leur dur\u00e9e. <\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>Verse-t-on une prime d\u2019expatriation pour un voyage de quelques jours seulement&nbsp;?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Si l\u2019appellation m\u00eame de la prime sous-entend qu\u2019elle ne sera vers\u00e9e que pour des d\u00e9placements de longue dur\u00e9e, il est tout \u00e0 fait <strong>possible de la pr\u00e9voir \u00e9galement pour un bref voyage d\u2019affaires.&nbsp;<\/strong>Dans les faits, cependant, elle est moins voire pas du tout vers\u00e9e dans ce genre de situation.&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cette prime reste sujette aux cotisations sociales pour l\u2019employeur et peut \u00eatre exon\u00e9r\u00e9e d\u2019imp\u00f4ts pour l\u2019employ\u00e9. Pour cela, le s\u00e9jour sur place doit exc\u00e9der les 24H, sans compter le temps pass\u00e9 dans les transports.&nbsp;<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>Dans quels cas l\u2019employ\u00e9 b\u00e9n\u00e9ficie-t-il d\u2019une exon\u00e9ration sur son indemnit\u00e9 d\u2019expatriation&nbsp;?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Une indemnit\u00e9 d\u2019expatriation peut \u00eatre exon\u00e9r\u00e9e d\u2019imp\u00f4ts. Ainsi, elle ne figure pas sur la d\u00e9claration. Pour cela, elle doit respecter les conditions pr\u00e9vues par l\u2019article 81A II du&nbsp;Code g\u00e9n\u00e9ral des imp\u00f4ts,&nbsp;\u00e0 savoir \u00eatre :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Vers\u00e9e<strong> en contrepartie de s\u00e9jours effectu\u00e9s dans l\u2019int\u00e9r\u00eat direct et exclusif de l\u2019employeur\u2009;<\/strong><\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Justifi\u00e9e par un d\u00e9placement n\u00e9cessitant une r\u00e9sidence d\u2019une <strong>dur\u00e9e effective d\u2019au moins vingt-quatre heures<\/strong> dans un autre pays<\/span><span style=\"font-weight: 400;\">\u2009;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">En rapport, d\u2019une part, avec<strong> le nombre, la dur\u00e9e et le lieu des s\u00e9jours<\/strong> et, d\u2019autre part, avec la r\u00e9mun\u00e9ration vers\u00e9e au salari\u00e9 compte non tenu de la prime d\u2019expatriation\u2009<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">De plus, son montant ne doit pas d\u00e9passer <strong>40&nbsp;% de celui de la r\u00e9mun\u00e9ration pr\u00e9c\u00e9demment d\u00e9finie.<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>Comment calculer la prime d\u2019expatriation&nbsp;?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">D\u2019apr\u00e8s le Code des imp\u00f4ts, l\u2019indemnit\u00e9 d\u2019expatriation est donc au prorata avec la dur\u00e9e du s\u00e9jour et le montant de la r\u00e9mun\u00e9ration initiale de l\u2019employ\u00e9. Le taux de 40&nbsp;% mentionn\u00e9 plus haut reste cependant rarement atteint par les primes vers\u00e9es. En moyenne, elles se situent plus entre 5 et 20&nbsp;% du salaire d\u2019origine. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">La diff\u00e9rence de pourcentage ne se justifie pas seulement par la volont\u00e9 des entreprises, mais aussi par une variation li\u00e9e \u00e0 la situation du pays d\u2019accueil, en termes d\u2019\u00e9loignement, mais aussi de contexte politique, de niveau \u00e9conomique, voire de dangerosit\u00e9 ou de niveau d\u2019hygi\u00e8ne et d\u2019infrastructures sur place. <\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>Quand verser une indemnit\u00e9 d\u2019expatriation&nbsp;?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Cette prime n\u2019\u00e9tant <strong>pas obligatoire<\/strong>, son mode de versement reste \u00e0 la discr\u00e9tion de l\u2019employeur. Elle peut \u00eatre vers\u00e9e, au choix, au d\u00e9but d\u2019une mission \u00e0 l\u2019\u00e9tranger, \u00e0 la fin de celle-ci, ou pendant toute sa dur\u00e9e.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>La prime d\u2019expatriation est-elle la seule \u00e0 verser lors d\u2019une mission \u00e0 l\u2019\u00e9tranger&nbsp;?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">En dehors d&rsquo;une \u2019indemnit\u00e9 d\u2019expatriation, il existe \u00e9galement d\u2019autres primes qui peuvent faciliter le d\u00e9part ou la vie sur place du salari\u00e9. Parmi elles, on compte&nbsp;:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">La prime de mobilit\u00e9 qui correspond \u00e0 une somme pr\u00e9cise vers\u00e9e en d\u00e9but et en fin de mission&nbsp;;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Une autre prime li\u00e9e au co\u00fbt de la vie, qui permet d\u2019\u00e9quilibrer la r\u00e9mun\u00e9ration quand le co\u00fbt de la vie sur place est plus \u00e9lev\u00e9 qu\u2019en France&nbsp;;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Une derni\u00e8re prime d\u2019installation afin de couvrir les frais de d\u00e9m\u00e9nagement.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019indemnit\u00e9 d\u2019expatriation, cette somme suppl\u00e9mentaire vers\u00e9e lorsqu\u2019un employ\u00e9 est envoy\u00e9 \u00e0 l\u2019\u00e9tranger, est aujourd&rsquo;hui chose commune. Les salari\u00e9s l\u2019int\u00e8grent m\u00eame dans les n\u00e9gociations pr\u00e9alables au d\u00e9part. Est-elle obligatoire, \u00e0 combien s&rsquo;\u00e9l\u00e8ve t-elle et quelles contraintes impliquent t-elle ? &nbsp; L\u2019indemnit\u00e9 d\u2019expatriation est-elle obligatoire&nbsp;? Il faut savoir qu\u2019aucune l\u00e9gislation n\u2019oblige un employeur \u00e0 verser une prime [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":20222,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[49],"tags":[],"dipi_cpt_category":[],"class_list":["post-20128","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comment verser et calculer l&#039;indemnit\u00e9 d&#039;expatriation ?<\/title>\n<meta name=\"description\" content=\"L\u2019indemnit\u00e9 d\u2019expatriation, cette somme suppl\u00e9mentaire vers\u00e9e lorsqu\u2019un employ\u00e9 est envoy\u00e9 \u00e0 l\u2019\u00e9tranger, est aujourd&#039;hui chose commune. Les salari\u00e9s l\u2019int\u00e8grent m\u00eame dans les n\u00e9gociations pr\u00e9alables au d\u00e9part. Est-elle obligatoire, \u00e0 combien s&#039;\u00e9l\u00e8ve t-elle et quelles contraintes impliquent t-elle ?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ambrelia.com\/fr\/2019\/01\/comment-verser-et-calculer-indemnite-dexpatriation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment verser et calculer l&#039;indemnit\u00e9 d&#039;expatriation ?\" \/>\n<meta property=\"og:description\" content=\"L\u2019indemnit\u00e9 d\u2019expatriation, cette somme suppl\u00e9mentaire vers\u00e9e lorsqu\u2019un employ\u00e9 est envoy\u00e9 \u00e0 l\u2019\u00e9tranger, est aujourd&#039;hui chose commune. 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