{"id":15041,"date":"2023-09-29T07:23:41","date_gmt":"2023-09-29T05:23:41","guid":{"rendered":"https:\/\/peoplesphere.be\/fr\/?p=15041"},"modified":"2023-09-29T07:23:41","modified_gmt":"2023-09-29T05:23:41","slug":"heures-de-relance-ou-heures-supplementaires-quel-est-le-regime-fiscal-le-plus-interessant","status":"publish","type":"post","link":"https:\/\/peoplesphere.be\/fr\/heures-de-relance-ou-heures-supplementaires-quel-est-le-regime-fiscal-le-plus-interessant\/","title":{"rendered":"Heures de relance ou heures suppl\u00e9mentaires? Quel est le r\u00e9gime fiscal le plus int\u00e9ressant?"},"content":{"rendered":"

Le mois de juillet de cette ann\u00e9e a vu la r\u00e9introduction des \u00ab\u202fheures de relance\u202f\u00bb. En outre, les allocations fiscales major\u00e9es pour les heures suppl\u00e9mentaires ont \u00e9t\u00e9 prolong\u00e9es. Ces deux mesures d\u00e9coulent des n\u00e9gociations interprofessionnelles pour la p\u00e9riode de 2023 \u00e0 2024. Mais quelle est la plus avantageuse\u202f: les heures de relance ou les heures suppl\u00e9mentaires\u202f? Pour l\u2019employeur et le travailleur\u202f? L’expert en RH et en Bien-\u00eatre Attentia a fait le calcul.<\/p>\n

En 2021, apr\u00e8s la crise du Corona, le gouvernement a introduit une augmentation du nombre d\u2019heures suppl\u00e9mentaires volontaires. Ces heures de relance, comme on les appelle, sont notamment exon\u00e9r\u00e9es de cotisations de s\u00e9curit\u00e9 sociale, de pr\u00e9compte professionnel et d\u2019imp\u00f4t sur le revenu. Elles ne donnent pas lieu non plus \u00e0 un sursalaire ou un repos compensatoire. Bien qu\u2019il n\u2019\u00e9tait d\u00e9j\u00e0 plus possible de prendre des heures de relance, cette mesure entre d\u00e9sormais \u00e0 nouveau en vigueur et le restera cette fois jusqu\u2019au 30 juin 2025.<\/p>\n

D\u2019autre part, il est \u00e9galement question d\u2019heures suppl\u00e9mentaires fiscalement avantageuses. Celles-ci passent temporairement – \u00e9galement jusqu\u2019au 30 juin 2025 – de 130 heures suppl\u00e9mentaires \u00e0 180 heures suppl\u00e9mentaires par an. Permettent au travailleur de b\u00e9n\u00e9ficier d\u2019une r\u00e9duction du pr\u00e9compte professionnel et de l\u2019imp\u00f4t final. L\u2019employeur b\u00e9n\u00e9ficie quant \u00e0 lui d\u2019une dispense du versement du pr\u00e9compte professionnel retenu, faisant baisser le co\u00fbt salarial.<\/p>\n

Les heures suppl\u00e9mentaires fiscalement avantageuses plus int\u00e9ressantes pour le travailleur, les heures de relance plus avantageuses pour l\u2019employeur\u202f<\/em><\/strong><\/p>\n

Mais quelle mesure est la plus avantageuse pour les employeurs\u202f: les heures de relance ou les heures suppl\u00e9mentaires fiscalement avantageuses\u202f? Et dans quel sc\u00e9nario le travailleur conserve-t-il le plus d\u2019argent\u202f?<\/p>\n

Est-il pr\u00e9f\u00e9rable d\u2019opter pour des heures de relance ou pour des heures suppl\u00e9mentaires fiscalement avantageuses\u202f? Pour le travailleur, les heures suppl\u00e9mentaires fiscalement avantageuses sont plus int\u00e9ressantes en raison de la combinaison d\u2019un sursalaire, et d\u2019un traitement fiscal favorable.<\/p>\n

Pour l\u2019employeur, en revanche, les heures de relance sont plus avantageuses, car l\u2019avantage de la dispense du versement du pr\u00e9compte professionnel ne compense pas le co\u00fbt du sursalaire (cotisations patronales incluses).<\/p>\n

 <\/p>\n

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

Le mois de juillet de cette ann\u00e9e a vu la r\u00e9introduction des \u00ab\u202fheures de relance\u202f\u00bb. En outre, les allocations fiscales major\u00e9es pour les heures suppl\u00e9mentaires ont \u00e9t\u00e9 prolong\u00e9es. Ces deux mesures d\u00e9coulent des n\u00e9gociations interprofessionnelles pour la p\u00e9riode de 2023 […]<\/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":[98,3890,915,374],"yoast_head":"\nHeures de relance ou heures suppl\u00e9mentaires? 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