









{"id":6173,"date":"2018-06-11T09:48:20","date_gmt":"2018-06-11T07:48:20","guid":{"rendered":"http:\/\/www.peoplesphere.be\/fr\/?p=6173"},"modified":"2018-06-11T09:48:20","modified_gmt":"2018-06-11T07:48:20","slug":"indemnites-de-deplacement-seront-assujetties-aux-cotisations-de-securite-sociale-cas-doctroi-dune-allocation-de-mobilite","status":"publish","type":"post","link":"https:\/\/peoplesphere.be\/fr\/indemnites-de-deplacement-seront-assujetties-aux-cotisations-de-securite-sociale-cas-doctroi-dune-allocation-de-mobilite\/","title":{"rendered":"Les indemnit\u00e9s de d\u00e9placement seront assujetties aux cotisations de s\u00e9curit\u00e9 sociale en cas d&rsquo;octroi d&rsquo;une allocation de mobilit\u00e9."},"content":{"rendered":"<p>Lors du Conseil des Ministres de ce 8 juin, et sur proposition du ministre de l&rsquo;Emploi Kris Peeters et de la ministre des Affaires sociales Maggie De Block, le gouvernement a approuv\u00e9 un projet d&rsquo;arr\u00eat\u00e9 royal qui vise \u00e0 qualifier les indemnit\u00e9s et avantages pour le trajet domicile-lieu de travail comme de la r\u00e9mun\u00e9ration assujettie aux cotisations si ces travailleurs re\u00e7oivent en m\u00eame temps une allocation de mobilit\u00e9.<!--more--><\/p>\n<p>La loi du 30 mars 2018 concernant l&rsquo;instauration d&rsquo;une allocation de mobilit\u00e9 a introduit la possibilit\u00e9 pour les travailleurs qui disposent depuis suffisamment longtemps d\u2019une voiture de soci\u00e9t\u00e9 de la restituer contre une allocation de mobilit\u00e9 qui conna\u00eet le m\u00eame statut fiscal et social avantageux que celui de la voiture de soci\u00e9t\u00e9.<\/p>\n<p>L\u2019allocation de mobilit\u00e9 ne peut pas \u00eatre combin\u00e9e avec les indemnit\u00e9s de d\u00e9placement ou des avantages pour le trajet domicile-lieu de travail. Dans le cas o\u00f9 l\u2019employeur continue \u00e0 intervenir dans les co\u00fbts pour le trajet domicile-lieu de travail pour un travailleur salari\u00e9 qui b\u00e9n\u00e9ficie d\u2019une allocation de mobilit\u00e9, ces indemnit\u00e9s sont consid\u00e9r\u00e9es comme de la \u00ab\u00a0r\u00e9mun\u00e9ration normale\u00a0\u00bb, qui est compl\u00e9tement assujettie aux cotisations de s\u00e9curit\u00e9 sociale.<\/p>\n<p>Le projet d\u2019arr\u00eat\u00e9 royal pr\u00e9voit \u00e9galement que l\u2019employeur qui paie toutefois des indemnit\u00e9s ou des co\u00fbts pour le trajet domicile-lieu de travail, ne peut plus b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration pour les co\u00fbts de d\u00e9placement, l\u2019exon\u00e9ration de l&rsquo;indemnit\u00e9 kilom\u00e9trique pour des d\u00e9placements avec un bicyclette et l\u2019exon\u00e9ration pour un bicyclette d\u2019entreprise mis \u00e0 disposition.<\/p>\n<p>Une exception est pr\u00e9vue pour les travailleurs salari\u00e9s qui disposaient auparavant d\u2019une voiture de soci\u00e9t\u00e9 et qui recevaient en plus en m\u00eame temps, pendant au moins trois mois avant la demande de l\u2019allocation de mobilit\u00e9, une indemnit\u00e9 et\/ou un avantage pour le trajet domicile-lieu de travail de leur employeur.<\/p>\n<p>Le projet est transmis pour avis au Conseil d&rsquo;Etat.<\/p>\n<p><em>Source : SPF Chancellerie du Premier Ministre<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lors du Conseil des Ministres de ce 8 juin, et sur proposition du ministre de l&rsquo;Emploi Kris Peeters et de la ministre des Affaires sociales Maggie De Block, le gouvernement a approuv\u00e9 un projet d&rsquo;arr\u00eat\u00e9 royal qui vise \u00e0 qualifier [&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":[1825,98,136,374,58,1236,1189],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - 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