{"id":6834,"date":"2018-10-30T17:26:41","date_gmt":"2018-10-30T15:26:41","guid":{"rendered":"http:\/\/www.peoplesphere.be\/fr\/?p=6834"},"modified":"2018-10-30T17:26:41","modified_gmt":"2018-10-30T15:26:41","slug":"deal-lemploi-cnt-pointe-lincoherence-conditions-dexoneration-cotisations-sociales-indemnites-basees-cct-n104","status":"publish","type":"post","link":"https:\/\/peoplesphere.be\/fr\/deal-lemploi-cnt-pointe-lincoherence-conditions-dexoneration-cotisations-sociales-indemnites-basees-cct-n104\/","title":{"rendered":"Deal pour l’emploi: le CNT pointe l’incoh\u00e9rence des conditions d’exon\u00e9ration des cotisations sociales pour les indemnit\u00e9s bas\u00e9es sur la CCT n\u00b0104."},"content":{"rendered":"

Le Conseil a examin\u00e9 le projet d’arr\u00eate royal soumis par la ministre M. De Block, ministre des Affaires sociales, concernant la s\u00e9curit\u00e9 sociale des travailleurs et pr\u00e9vu en ex\u00e9cution de la mesure 22 du Deal pour l\u2019emploi que le gouvernement a conclu le 31 ao\u00fbt 2018. Ce projet d\u2019arr\u00eat\u00e9 royal accorde, \u00e0 partir du 1er janvier 2019, une exon\u00e9ration de cotisations sociales aux indemnit\u00e9s compl\u00e9mentaires qui, dans le cadre de l\u2019all\u00e8gement de la charge de travail pour les travailleurs \u00e2g\u00e9s, sont r\u00e9gies par une convention individuelle \u00e9crite.<\/p>\n

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Le Conseil constate que cette mesure est d\u00e9j\u00e0 modifi\u00e9e avant d\u2019avoir pu s\u2019implanter sur le terrain. Il ressort en effet des chiffres des deux cellules strat\u00e9giques que, jusqu\u2019\u00e0 pr\u00e9sent, seules trois commissions paritaires ont conclu une convention collective de travail \u00e0 ce sujet et que sept travailleurs ont recours \u00e0 la mesure.<\/p>\n

Selon le Conseil, cette application limit\u00e9e s\u2019explique par le fait que la mesure n\u2019est entr\u00e9e en vigueur qu\u2019au 1er janvier 2018, \u00e0 un moment o\u00f9 la concertation sectorielle biennale pour la p\u00e9riode 2017-2018 \u00e9tait d\u00e9j\u00e0 achev\u00e9e. Une nouvelle adaptation au 1er janvier 2019 risque d\u2019interf\u00e9rer avec le prochain cycle biennal de concertation sectorielle, qui ne d\u00e9bute que l\u2019ann\u00e9e prochaine pour la p\u00e9riode 2019-2020.<\/p>\n

Le Conseil consid\u00e8re que, lorsqu\u2019elles sont prises au niveau sectoriel, les mesures visant \u00e0 r\u00e9duire la charge de travail des travailleurs \u00e2g\u00e9s s\u2019inscrivent dans une vision globale de la politique des fins de carri\u00e8re. Or, la concertation sociale sectorielle n\u2019a pas encore eu toutes ses chances dans cette mati\u00e8re.<\/p>\n

Le Conseil est convaincu que la possibilit\u00e9 d\u2019une concertation individuelle entre le travailleur et l\u2019employeur n\u2019offre pas les garanties d\u2019atteindre l\u2019objectif pr\u00e9cit\u00e9, et ce, certainement \u00e0 pr\u00e9sent que l\u2019\u00e2ge des emplois de fin de carri\u00e8re est encore relev\u00e9.
\nPar ailleurs, le Conseil estime que la mesure d\u00e9place les cons\u00e9quences d\u2019une politique active en mati\u00e8re de fins de carri\u00e8re vers le niveau individuel de l\u2019employeur et du travailleur : d\u2019une part, de l\u2019employeur individuel, \u00e9tant donn\u00e9 que les co\u00fbts salariaux augmentent, et ce, m\u00eame si l\u2019indemnit\u00e9 est exon\u00e9r\u00e9e de cotisations sociales ; d\u2019autre part, du travailleur, qui, par rapport \u00e0 l\u2019emploi de fin de carri\u00e8re d\u20191\/5, n\u2019obtient pas d\u2019assimilation pour la pension. En outre, l\u2019indemnit\u00e9 compensatoire nette risque d\u2019\u00eatre utilis\u00e9e en tant qu\u2019instrument d\u2019optimisation fiscale.<\/p>\n

Finalement, le Conseil souligne qu\u2019en ex\u00e9cution du Pacte de solidarit\u00e9 entre les g\u00e9n\u00e9rations et dans l\u2019optique de d\u00e9courager une sortie pr\u00e9matur\u00e9e du march\u00e9 du travail, les indemnit\u00e9s compl\u00e9mentaires sont frein\u00e9es par l\u2019imposition d\u2019une cotisation Decava, alors que le pr\u00e9sent projet d\u2019arr\u00eat\u00e9 royal encourage pr\u00e9cis\u00e9ment les indemnit\u00e9s compl\u00e9mentaires en accordant une exon\u00e9ration de cotisations sociales. La coexistence de ces deux logiques dans un m\u00eame ordre juridique semble inconciliable.<\/p>\n

En cons\u00e9quence, le Conseil consid\u00e8re qu\u2019il n\u2019est possible d\u2019envisager d\u2019adapter le syst\u00e8me qu\u2019apr\u00e8s une \u00e9valuation approfondie de cette r\u00e9duction de cotisations, lorsque le syst\u00e8me se sera suffisamment implant\u00e9 par le biais de la concertation sectorielle. Il devra s\u2019agir d\u2019une \u00e9valuation approfondie ne portant pas uniquement sur le nombre de travailleurs concern\u00e9s, mais aussi sur son impact budg\u00e9taire et son impact sur la charge de travail et l\u2019allongement de la carri\u00e8re des travailleurs.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

Source : CNT – Conseil National du Travail<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Le Conseil a examin\u00e9 le projet d’arr\u00eate royal soumis par la ministre M. De Block, ministre des Affaires sociales, concernant la s\u00e9curit\u00e9 sociale des travailleurs et pr\u00e9vu en ex\u00e9cution de la mesure 22 du Deal pour l\u2019emploi que le gouvernement […]<\/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":[2311,1132,782,413,2254,924],"yoast_head":"\nDeal pour l'emploi: le CNT pointe l'incoh\u00e9rence des conditions d'exon\u00e9ration des cotisations sociales pour les indemnit\u00e9s bas\u00e9es sur la CCT n\u00b0104. - 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\/deal-lemploi-cnt-pointe-lincoherence-conditions-dexoneration-cotisations-sociales-indemnites-basees-cct-n104\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deal pour l'emploi: le CNT pointe l'incoh\u00e9rence des conditions d'exon\u00e9ration des cotisations sociales pour les indemnit\u00e9s bas\u00e9es sur la CCT n\u00b0104. - Peoplesphere\" \/>\n<meta property=\"og:description\" content=\"Le Conseil a examin\u00e9 le projet d’arr\u00eate royal soumis par la ministre M. 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