









{"id":2108,"date":"2015-10-29T05:46:49","date_gmt":"2015-10-29T03:46:49","guid":{"rendered":"http:\/\/www.peoplesphere.be\/fr\/?p=2108"},"modified":"2015-10-29T05:46:49","modified_gmt":"2015-10-29T03:46:49","slug":"calculer-limpact-du-tax-shift-un-peu-de-patience","status":"publish","type":"post","link":"https:\/\/peoplesphere.be\/fr\/calculer-limpact-du-tax-shift-un-peu-de-patience\/","title":{"rendered":"Calculer l&rsquo;impact du Tax Shift? Un peu de patience&#8230;"},"content":{"rendered":"<h1>Le tax shift devra avoir un effet positif sur l\u2019emploi en Belgique. Hypoth\u00e8se : les \u00e9conomies r\u00e9alis\u00e9es sur le plan des charges patronales devraient stimuler l&rsquo;entrepreneuriat et permettre de d\u00e9gager de nouvelles marges afin combler les manques de ressources dans bon nombre d&rsquo;organisations. Les calculateurs et simulateurs sont suppos\u00e9s vous aider \u00e0 quantifier quelles seront ces marges disponibles. Un outil utile d\u00e8s \u00e0 pr\u00e9sent dans la confection des budgets concernant les effectifs?<!--more--><\/h1>\n<p>Lorsque le gouvernement f\u00e9d\u00e9ral a finalis\u00e9 le tax shift visant \u00e0 am\u00e9liorer la comp\u00e9titivit\u00e9 de nos entreprises, la f\u00e9d\u00e9ration Agoria a d\u00e9velopp\u00e9 un Tax Shift Calculator, un outil permettant aux entreprises de calculer \u00e0 combien de % s\u2019\u00e9l\u00e8vera, dans les faits, la diminution de leurs cotisations patronales. Elle soulignait \u00e0 l&rsquo;occasion de la promotion de cet outil que <em>\u00ab\u00a0concr\u00e8tement, le gouvernement Michel pr\u00e9voit une baisse des co\u00fbts du travail dans le secteur priv\u00e9. En 2016, une r\u00e9duction de 1,8 milliard EUR est pr\u00e9vue, laquelle passera \u00e0 2,9 milliards en 2019 et \u00e0 3,7 milliards en 2020. Environ un tiers de l\u2019enveloppe sera affect\u00e9 \u00e0 des r\u00e9ductions de charges sp\u00e9cifiques pour le travail en \u00e9quipe, les PME et les activit\u00e9s de production dans la haute technologie. Environ deux tiers, ou 1,95 milliard EUR, serviront (d\u2019ici \u00e0 2019) \u00e0 une baisse g\u00e9n\u00e9rale des cotisations patronales de 33 \u00e0 25% et \u00e0 des all\u00e8gements des cotisations patronales pour les bas et moyens salaires.\u00a0\u00bb<\/em><\/p>\n<p>L\u2019outil d\u00e9velopp\u00e9 par Agoria <em>\u00ab\u00a0calcule le pourcentage de diminution du co\u00fbt salarial total de l\u2019entreprise par rapport \u00e0 celui d\u2019aujourd\u2019hui (2015). L\u2019impact interm\u00e9diaire sur le budget de l&rsquo;entreprise est chiffr\u00e9 pour les ann\u00e9es 2016, 2017, 2018, 2019 et 2020. Le taux de base pour les cotisations patronales de s\u00e9curit\u00e9 sociale, actuellement de 32,4 %, sera progressivement r\u00e9duit \u00e0 25 %. Dans le m\u00eame temps, la r\u00e9duction structurelle des cotisations et la r\u00e9duction AIP sur le pr\u00e9compte professionnel seront diminu\u00e9es et\/ou supprim\u00e9es.\u00a0\u00bb<\/em><\/p>\n<p>Tout n&rsquo;est pas aussi simple cependant, la f\u00e9d\u00e9ration rappelant en effet que l&rsquo;entreprise doit introduire la r\u00e9partition de la masse salariale en fonction du niveau de r\u00e9mun\u00e9ration puisque la r\u00e9duction structurelle diff\u00e8re selon le ce dernier (pour rappel, l&rsquo;effort le plus important semble consacr\u00e9 aux bas salaires &#8211; pour rappel, lire les recommandations du groupe de travail universitaire <a href=\"http:\/\/www.peoplesphere.be\/fr\/reduction-des-cotisations-patronales-lavis-tranche-des-economistes-de-lucl\/\">ici<\/a>).<\/p>\n<p>Quelques jours plus tard, le secr\u00e9tariat social SDWorx pr\u00e9sente un outil de simulation charg\u00e9 d&rsquo;offrir aux employeurs une valorisation imm\u00e9diate du tax shift en euros et non sous la forme de pourcentages. <em>\u00ab\u00a0\u00c0 la diff\u00e9rence d\u2019autres modules de calcul du tax shift, celui-ci permet d\u2019int\u00e9grer \u00e9galement une prime de fin d\u2019ann\u00e9e et un bonus annuel dans le calcul. L\u2019outil de calcul ma\u00eetrise \u00e9galement les emplois \u00e0 temps partiel. De plus, le simulateur tient compte de la disparition de la r\u00e9duction AIP (accord interprofessionnel) g\u00e9n\u00e9rale pour les employeurs priv\u00e9s hors PME. \u00c0 partir du 1er avril 2016, ceux-ci ne pourront en effet plus b\u00e9n\u00e9ficier de la dispense de versement de pr\u00e9compte professionnel de 1 % sur le salaire brut.\u00a0\u00bb<\/em>\u00a0 Le Tax shift simulator du secr\u00e9tariat social donne \u00e0 l\u2019employeur du secteur priv\u00e9 une indication r\u00e9aliste et rapide de l\u2019impact de la baisse des cotisations patronales, y compris la r\u00e9duction AIP, bien qu&rsquo;il ne prenne pas encore en compte des donn\u00e9es sp\u00e9cifiques telles que l\u2019augmentation de la dispense de versements de pr\u00e9compte professionnel pour les \u00e9quipes de nuit et le travail en continu.<\/p>\n<p>Aucun outil ne garantit toutefois l&rsquo;exactitude des calculs r\u00e9alis\u00e9s via ces plateformes de simulation qui sont essentiellement utilis\u00e9es par les petites et moyennes entreprises du secteur marchand exclusivement. Que font en effet la plupart des organisations? Un rapide tour d&rsquo;horizon, non repr\u00e9sentatif pr\u00e9cisons-le, nous indique qu&rsquo;elles attendent sagement le prochain lot de mesures (quid de la mod\u00e9ration salariale \u00e0 l&rsquo;avenir en effet?) et \u00e9laborent dans l&rsquo;intervalle les budgets et plans de personnel sans modifier les param\u00e8tres actuels&#8230; Envie de partager votre exp\u00e9rience? Contactez-nous via <a href=\"mailto:redaction@peoplesphere.be\">redaction@peoplesphere.be<\/a> !<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le tax shift devra avoir un effet positif sur l\u2019emploi en Belgique. Hypoth\u00e8se : les \u00e9conomies r\u00e9alis\u00e9es sur le plan des charges patronales devraient stimuler l&rsquo;entrepreneuriat et permettre de d\u00e9gager de nouvelles marges afin combler les manques de ressources dans [&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":[411,412,410,408,409,100],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Calculer l&#039;impact du Tax Shift? 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Hypoth\u00e8se : les \u00e9conomies r\u00e9alis\u00e9es sur le plan des charges patronales devraient stimuler l&rsquo;entrepreneuriat et permettre de d\u00e9gager de nouvelles marges afin combler les manques de ressources dans [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/peoplesphere.be\/fr\/calculer-limpact-du-tax-shift-un-peu-de-patience\/\" \/>\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=\"2015-10-29T03:46:49+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=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/peoplesphere.be\/fr\/calculer-limpact-du-tax-shift-un-peu-de-patience\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/peoplesphere.be\/fr\/calculer-limpact-du-tax-shift-un-peu-de-patience\/\"},\"author\":{\"name\":\"Jean-Paul Erhard\",\"@id\":\"https:\/\/peoplesphere.be\/fr\/#\/schema\/person\/7976225ff17988604334abb7b3536a7e\"},\"headline\":\"Calculer l&rsquo;impact du Tax Shift? 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