{"id":14405,"date":"2023-05-08T16:55:07","date_gmt":"2023-05-08T14:55:07","guid":{"rendered":"https:\/\/peoplesphere.be\/fr\/?p=14405"},"modified":"2023-07-28T15:28:59","modified_gmt":"2023-07-28T13:28:59","slug":"allouer-prime-de-pouvoir-dachat-aux-travailleurs-2023-proceder","status":"publish","type":"post","link":"https:\/\/peoplesphere.be\/fr\/allouer-prime-de-pouvoir-dachat-aux-travailleurs-2023-proceder\/","title":{"rendered":"Allouer une prime de pouvoir d’achat aux travailleurs en 2023: comment proc\u00e9der?"},"content":{"rendered":"

En novembre 2022, le gouvernement f\u00e9d\u00e9ral avait d\u00e9j\u00e0 conclu un accord salarial pour la p\u00e9riode 2023-2024, dans lequel il avait consid\u00e9r\u00e9 qu’il n’y avait pas lieu de pr\u00e9voir une augmentation des co\u00fbts salariaux en plus des indexations ou des augmentations bar\u00e9miques. La norme salariale a donc \u00e9t\u00e9 fix\u00e9e \u00e0 0 %.<\/p>\n

Toutefois, pour faire face au red\u00e9marrage de l’\u00e9conomie apr\u00e8s la crise \u00e9nerg\u00e9tique, les entreprises des secteurs qui fonctionnent bien peuvent octroyer \u00e0 leurs travailleurs une prime de pouvoir d’achat, similaire \u00e0 la prime corona en 2021. Cette l\u00e9gislation a \u00e9t\u00e9 publi\u00e9e le 28 avril 2023.<\/p>\n

De quoi s\u2019agit-il ?<\/em><\/strong>
\nUne prime (para)fiscalement avantageuse sous la forme d\u2019un ch\u00e8que consommation papier ou \u00e9lectronique qui peut \u00eatre octroy\u00e9 une seule fois aux travailleurs.<\/p>\n

Quels employeurs ?<\/em><\/strong>
\nL\u2019employeur dont l\u2019entreprise a r\u00e9alis\u00e9 des b\u00e9n\u00e9fices (exceptionnellement) \u00e9lev\u00e9s en 2022.<\/p>\n

Comment l\u2019octroyer?<\/em><\/strong>
\nPrincipe: L\u2019octroi de la prime de pouvoir d\u2019achat doit \u00eatre pr\u00e9vu par une CCT conclue au niveau sectoriel ou de l\u2019entreprise :<\/p>\n

Une CCT sectorielle doit d\u00e9finir les notions de b\u00e9n\u00e9fices \u00e9lev\u00e9s en 2022 et de b\u00e9n\u00e9fices exceptionnellement \u00e9lev\u00e9s en 2022.<\/p>\n

Une CCT d\u2019entreprise ne devra pas d\u00e9finir ces termes, mais devra justifier le fait qu\u2019il y ait eu de bons r\u00e9sultats pendant la crise.<\/p>\n

Exception : L\u2019octroi peut se faire par accord individuel, sans conditions suppl\u00e9mentaires, lorsqu\u2019une CCT ne peut \u00eatre conclue pour les raisons suivantes :<\/p>\n

Il n’y a pas de d\u00e9l\u00e9gation syndicale ; ou<\/p>\n

il s’agit d’une cat\u00e9gorie de personnel pour laquelle aucune CCT n\u2019est habituellement conclue.<\/p>\n

Des pr\u00e9cisions sur le terme \u00ab\u00a0entreprise\u00a0\u00bb (par exemple, entit\u00e9 juridique ou unit\u00e9 technique d’exploitation) pourront \u00e9ventuellement \u00eatre apport\u00e9es au niveau sectoriel. Il est donc, dans tous les cas, conseill\u00e9 d’attendre les n\u00e9gociations sectorielles avant de prendre des mesures au niveau de l’entreprise afin d’\u00e9viter toute contradiction avec les CCT sectorielles ou le d\u00e9passement du plafond de l’ONSS.<\/p>\n

Quels montants ?<\/em><\/strong>
\nLes entreprises qui r\u00e9alisent des b\u00e9n\u00e9fices \u00e9lev\u00e9s peuvent octroyer une prime d\u2019un montant maximum de 500 euros ;
\nLes entreprises qui r\u00e9alisent des b\u00e9n\u00e9fices exceptionnellement \u00e9lev\u00e9s peuvent octroyer une prime d\u2019un montant maximum de 750 euros.<\/p>\n

Un montant inf\u00e9rieur peut \u00eatre pr\u00e9vu au niveau du secteur ou de l’entreprise.
\nDuration La prime de pouvoir d’achat peut \u00eatre accord\u00e9e du 1er juin au 31 d\u00e9cembre 2023 inclus et restera valable pour une p\u00e9riode limit\u00e9e, \u00e0 savoir jusqu’au 31 d\u00e9cembre 2024 inclus.<\/p>\n

Utilisation de la prime<\/em><\/strong>
\nLe paiement d’un repas ou l’achat d\u2019aliments pr\u00eats \u00e0 la consommation; et
\nL’achat de produits et services \u00e0 caract\u00e8re \u00e9cologique figurant dans la liste annex\u00e9e \u00e0 la CCT n\u00b0 98, comme pr\u00e9vu pour les \u00e9coch\u00e8ques.<\/p>\n

Quelle taxation ?<\/em><\/strong>
\nLa prime de pouvoir d’achat sera exon\u00e9r\u00e9e des cotisations ONSS normales, pour autant que les conditions pour ne pas \u00eatre consid\u00e9r\u00e9e comme \u00e9tant de la r\u00e9mun\u00e9ration soient remplies. Toutefois, une cotisation ONSS patronale sp\u00e9ciale de 16,5 % sera due.<\/p>\n

La prime est exon\u00e9r\u00e9e d’imp\u00f4t. La prime et la cotisation patronale sp\u00e9ciale sont d\u00e9ductibles en tant que frais professionnels.<\/p>\n

Il convient de noter que le traitement fiscal et social doit encore \u00eatre finalis\u00e9 dans la l\u00e9gislation.<\/p>\n

 <\/p>\n

Source: Lydian<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

En novembre 2022, le gouvernement f\u00e9d\u00e9ral avait d\u00e9j\u00e0 conclu un accord salarial pour la p\u00e9riode 2023-2024, dans lequel il avait consid\u00e9r\u00e9 qu’il n’y avait pas lieu de pr\u00e9voir une augmentation des co\u00fbts salariaux en plus des indexations ou des augmentations […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[65,10],"tags":[282,3823,228,58,853],"yoast_head":"\nAllouer une prime de pouvoir d'achat aux travailleurs en 2023: comment proc\u00e9der? - Peoplesphere<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/peoplesphere.be\/fr\/allouer-prime-de-pouvoir-dachat-aux-travailleurs-2023-proceder\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Allouer une prime de pouvoir d'achat aux travailleurs en 2023: comment proc\u00e9der? 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