{"id":17080,"date":"2024-12-02T10:18:00","date_gmt":"2024-12-02T08:18:00","guid":{"rendered":"https:\/\/peoplesphere.be\/fr\/?p=17080"},"modified":"2024-12-02T10:18:00","modified_gmt":"2024-12-02T08:18:00","slug":"un-precompte-professionnel-sur-les-indemnites-dinvalidite-la-mesure-est-postposee-au-1er-janvier-2026","status":"publish","type":"post","link":"https:\/\/peoplesphere.be\/fr\/un-precompte-professionnel-sur-les-indemnites-dinvalidite-la-mesure-est-postposee-au-1er-janvier-2026\/","title":{"rendered":"Un pr\u00e9compte professionnel sur les indemnit\u00e9s d&rsquo;invalidit\u00e9\u202f: la mesure est postpos\u00e9e\u202fau 1er\u202fjanvier 2026."},"content":{"rendered":"<p>Un \u00ab\u00a0pr\u00e9compte professionnel sur les indemnit\u00e9s d&rsquo;invalidit\u00e9\u00a0\u00bb avait \u00e9t\u00e9 annonc\u00e9 pour le d\u00e9but de l&rsquo;ann\u00e9e 2025. Cette mesure, qui rel\u00e8ve de la comp\u00e9tence du SPF Finances, est report\u00e9e. Ce ne sera qu&rsquo;\u00e0 partir du 1er janvier 2026 qu&rsquo;un pr\u00e9compte professionnel sera pr\u00e9lev\u00e9 sur les indemnit\u00e9s des personnes en invalidit\u00e9, pour leur \u00e9viter de devoir payer un montant \u00e9lev\u00e9 lors du calcul annuel des imp\u00f4ts.<!--more--><\/p>\n<p>Un groupe de travail technique examine la fa\u00e7on d\u2019appliquer cette mesure de fa\u00e7on plus cibl\u00e9e, tenant compte de la situation de chacun.<\/p>\n<h3><strong><em>Une retenue adapt\u00e9e \u00e0 chaque situation individuelle<\/em><\/strong><\/h3>\n<p>La situation de chacun est diff\u00e9rente sur le plan fiscal, en fonction, entre autres, de la charge familiale, des r\u00e9mun\u00e9rations provenant d&rsquo;activit\u00e9s et d&rsquo;autres revenus. Pour \u00e9viter que l&rsquo;application de ce pr\u00e9compte n&rsquo;aboutisse \u00e0 un pr\u00e9l\u00e8vement anticip\u00e9 trop \u00e9lev\u00e9 par rapport au montant final qui aurait \u00e9t\u00e9 d\u00fb lors de l\u2019imp\u00f4t sur le revenu des personnes physiques, un groupe de travail technique se penche sur la question, compos\u00e9 de repr\u00e9sentants du SPF Finances, des mutualit\u00e9s (CIN) et de l&rsquo;INAMI. Ce groupe de travail a pour mission d&rsquo;\u00e9laborer un r\u00e8glement qui vise une approche plus cibl\u00e9e de l&rsquo;obligation de pr\u00e9compte professionnel, pour que la mesure puisse entrer en vigueur sans heurts le 1er janvier 2026.<\/p>\n<p>\u00c0 partir du 1er\u202fjanvier 2026, un pr\u00e9compte professionnel sera donc retenu sur les indemnit\u00e9s vers\u00e9es pendant une p\u00e9riode d\u2019invalidit\u00e9. Cette retenue sera effectu\u00e9e par la mutualit\u00e9 du travailleur, salari\u00e9 ou ind\u00e9pendant. Aujourd&rsquo;hui, seules les indemnit\u00e9s vers\u00e9es pendant la premi\u00e8re ann\u00e9e d&rsquo;incapacit\u00e9 de travail (incapacit\u00e9 primaire) font l\u2019objet d\u2019un \u00e9ventuel pr\u00e9compte professionnel.<\/p>\n<p>Le pr\u00e9compte professionnel est un paiement anticip\u00e9 d&rsquo;imp\u00f4ts. Cette nouvelle mesure fiscale vise \u00e0 \u00e9viter que les personnes en invalidit\u00e9 ne se retrouvent face \u00e0 un montant \u00e9lev\u00e9 \u00e0 payer apr\u00e8s la liquidation annuelle de l&rsquo;imp\u00f4t parce que leur mutualit\u00e9 ne retenait pas de pr\u00e9compte professionnel.<\/p>\n<p>&nbsp;<\/p>\n<p><em>Source: INAMI<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un \u00ab\u00a0pr\u00e9compte professionnel sur les indemnit\u00e9s d&rsquo;invalidit\u00e9\u00a0\u00bb avait \u00e9t\u00e9 annonc\u00e9 pour le d\u00e9but de l&rsquo;ann\u00e9e 2025. Cette mesure, qui rel\u00e8ve de la comp\u00e9tence du SPF Finances, est report\u00e9e. Ce ne sera qu&rsquo;\u00e0 partir du 1er janvier 2026 qu&rsquo;un pr\u00e9compte professionnel [&hellip;]<\/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":[98,1102,664,3551],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Un pr\u00e9compte professionnel sur les indemnit\u00e9s d&#039;invalidit\u00e9\u202f: la mesure est postpos\u00e9e\u202fau 1er\u202fjanvier 2026. - 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\/un-precompte-professionnel-sur-les-indemnites-dinvalidite-la-mesure-est-postposee-au-1er-janvier-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un pr\u00e9compte professionnel sur les indemnit\u00e9s d&#039;invalidit\u00e9\u202f: la mesure est postpos\u00e9e\u202fau 1er\u202fjanvier 2026. - Peoplesphere\" \/>\n<meta property=\"og:description\" content=\"Un \u00ab\u00a0pr\u00e9compte professionnel sur les indemnit\u00e9s d&rsquo;invalidit\u00e9\u00a0\u00bb avait \u00e9t\u00e9 annonc\u00e9 pour le d\u00e9but de l&rsquo;ann\u00e9e 2025. Cette mesure, qui rel\u00e8ve de la comp\u00e9tence du SPF Finances, est report\u00e9e. Ce ne sera qu&rsquo;\u00e0 partir du 1er janvier 2026 qu&rsquo;un pr\u00e9compte professionnel [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/peoplesphere.be\/fr\/un-precompte-professionnel-sur-les-indemnites-dinvalidite-la-mesure-est-postposee-au-1er-janvier-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Peoplesphere\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/peoplesphere\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-02T08:18:00+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.peoplesphere.be\/fr\/wp-content\/uploads\/2016\/07\/facebook-default-posting-1200x628px.jpg\" \/>\n<meta name=\"author\" content=\"Jean-Paul Erhard\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@PeoplesphereMag\" \/>\n<meta name=\"twitter:site\" content=\"@PeoplesphereMag\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jean-Paul Erhard\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/peoplesphere.be\/fr\/un-precompte-professionnel-sur-les-indemnites-dinvalidite-la-mesure-est-postposee-au-1er-janvier-2026\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/peoplesphere.be\/fr\/un-precompte-professionnel-sur-les-indemnites-dinvalidite-la-mesure-est-postposee-au-1er-janvier-2026\/\"},\"author\":{\"name\":\"Jean-Paul Erhard\",\"@id\":\"https:\/\/peoplesphere.be\/fr\/#\/schema\/person\/7976225ff17988604334abb7b3536a7e\"},\"headline\":\"Un pr\u00e9compte professionnel sur les indemnit\u00e9s d&rsquo;invalidit\u00e9\u202f: la mesure est postpos\u00e9e\u202fau 1er\u202fjanvier 2026.\",\"datePublished\":\"2024-12-02T08:18:00+00:00\",\"dateModified\":\"2024-12-02T08:18:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/peoplesphere.be\/fr\/un-precompte-professionnel-sur-les-indemnites-dinvalidite-la-mesure-est-postposee-au-1er-janvier-2026\/\"},\"wordCount\":365,\"publisher\":{\"@id\":\"https:\/\/peoplesphere.be\/fr\/#organization\"},\"keywords\":[\"fiscalit\u00e9\",\"inami\",\"invalidit\u00e9\",\"pr\u00e9compte professionnel\"],\"articleSection\":[\"Actualit\u00e9s\",\"Digital\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/peoplesphere.be\/fr\/un-precompte-professionnel-sur-les-indemnites-dinvalidite-la-mesure-est-postposee-au-1er-janvier-2026\/\",\"url\":\"https:\/\/peoplesphere.be\/fr\/un-precompte-professionnel-sur-les-indemnites-dinvalidite-la-mesure-est-postposee-au-1er-janvier-2026\/\",\"name\":\"Un pr\u00e9compte professionnel sur les indemnit\u00e9s d'invalidit\u00e9\u202f: la mesure est postpos\u00e9e\u202fau 1er\u202fjanvier 2026. - 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