Les entreprises ont la faculté d’octroyer à leurs salariés une aide financière ou financer totalement ou partiellement des chèques emploi service universel (CESU) destinés à payer des services à la personne (ménage, travaux de jardinage, garde d’enfants…). L’avantage ainsi accordé aux salariés est déductible du résultat de l’entreprise et exonéré de cotisations et de prélèvements sociaux à hauteur de 1 830 € par an et par bénéficiaire. Au-delà, l’avantage est déductible du résultat de l’entreprise mais en tant qu’élément complémentaire de rémunération et il est de ce fait soumis aux cotisations et prélèvements sociaux.
À savoir : de son côté, le bénéficiaire de l’aide ou des CESU est exonéré d’impôt sur le revenu sur le montant de ceux-ci, dans la limite également de 1 830 € par an.
Mais cette aide ou ces CESU peuvent également être attribués aux chefs d’entreprise ou aux dirigeants de société. La déduction du résultat s’opère alors dans les mêmes conditions et limites à la différence près que l’aide financière ou les CESU doivent alors bénéficier à l’ensemble des salariés selon les mêmes règles d’attribution.
À ce titre, l’administration fiscale vient de préciser que les chefs d’entreprise non-employeurs et les dirigeants de société n’ayant pas de salariés ne sont pas pour autant exclus du bénéfice de l’aide financière ou des CESU préfinancés.
Attention : la déduction de l’aide financière ou des CESU octroyés au chef d’entreprise ne doit pas avoir pour effet de générer un déficit ou d’augmenter celui-ci.
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