{"id":8011,"date":"2015-12-18T00:00:00","date_gmt":"2015-12-17T23:00:00","guid":{"rendered":"https:\/\/www.fbf-bff.be\/avantages-non-recurrents-lies-aux-resultats-montants-2016-officieux\/"},"modified":"2015-12-18T00:00:00","modified_gmt":"2015-12-17T23:00:00","slug":"avantages-non-recurrents-lies-aux-resultats-montants-2016-officieux","status":"publish","type":"post","link":"https:\/\/www.fbf-bff.be\/fr\/avantages-non-recurrents-lies-aux-resultats-montants-2016-officieux\/","title":{"rendered":"Avantages non r\u00e9currents li\u00e9s aux r\u00e9sultats : montants 2016 (officieux)"},"content":{"rendered":"Le syst\u00e8me de l&rsquo;avantage non r\u00e9current permet \u00e0 l&#8217;employeur d&rsquo;octroyer un bonus avantageux sur la base d&rsquo;objectifs collectifs. Jusqu&rsquo;\u00e0 un certain montant, ce bonus b\u00e9n\u00e9ficie d&rsquo;un traitement social et fiscal avantageux. Les montants pour 2016 sont connus. <div> <\/div><div><span style=\"font-weight: bold\">Principe <\/span><\/div><div> <\/div><div>Concr\u00e8tement, l\u2019employeur fixe des objectifs collectifs \u00e0 atteindre sur une certaine p\u00e9riode (appel\u00e9e p\u00e9riode de r\u00e9f\u00e9rence) \u00e0 tous ses travailleurs ou \u00e0 une cat\u00e9gorie d&rsquo;entre eux et, si les objectifs ont \u00e9t\u00e9 atteints \u00e0 la fin de la p\u00e9riode de r\u00e9f\u00e9rence, un bonus est octroy\u00e9 aux travailleurs concern\u00e9s. Les objectifs \u00e0 atteindre ne peuvent pas \u00eatre individuels et leur r\u00e9alisation ne peut pas \u00eatre manifestement certaine au moment de l\u2019introduction du syst\u00e8me. Cette derni\u00e8re suppose par ailleurs le respect d\u2019une certaine proc\u00e9dure (convention collective de travail ou acte d\u2019adh\u00e9sion). <\/div><div> <\/div><div><span style=\"font-weight: bold\">Traitement social <\/span><\/div><div><span style=\"font-weight: bold\"> <\/span><\/div><div>Depuis le 1er\u00a0janvier 2013, le travailleur doit payer une cotisation de solidarit\u00e9 de 13,07 % sur le montant octroy\u00e9. L\u2019employeur a toujours \u00e9t\u00e9 (et l\u2019est encore) redevable d\u2019une cotisation patronale de 33 %. <\/div><div>Ces cotisations sont dues tant qu\u2019un certain plafond n\u2019est pas d\u00e9pass\u00e9. Si ce dernier est d\u00e9pass\u00e9, l\u2019exc\u00e9dent sera soumis aux cotisations sociales ordinaires. <\/div><div>Pour 2016, le plafond s\u2019\u00e9l\u00e8ve \u00e0\u00a03.264 EUR\u00a0pour le volet social. <\/div><div>Pour rappel, le seuil non index\u00e9 a \u00e9t\u00e9 relev\u00e9 (3.169 EUR au lieu de 3.100 EUR) \u00e0 la suite des n\u00e9gociations relatives \u00e0 la norme salariale 2015-2016. <\/div><div><span style=\"font-weight: bold\"> <\/span><\/div><div><span style=\"font-weight: bold\">Traitement fiscal <\/span><\/div><div> <\/div><div>Au niveau fiscal, il n\u2019y a toujours pas de pr\u00e9compte professionnel \u00e0 retenir tant que l\u2019on ne d\u00e9passe pas un certain montant. Celui-ci est fix\u00e9 en tenant compte de la cotisation de solidarit\u00e9 de 13,07 % du travailleur. <\/div><div>Pour 2016, le plafond s\u2019\u00e9l\u00e8ve \u00e0\u00a02.838 EUR\u00a0pour le volet pr\u00e9compte professionnel. <\/div><div>En conclusion\u2026 <\/div><div>En d\u2019autres termes, si un bonus de 3.264 EUR est octroy\u00e9, le travailleur recevra 2.838 EUR net (3.264 \u2013 13,07 %) et l\u2019employeur sera, en outre, redevable d\u2019une cotisation sociale de 1.077,12 EUR (33 % de 3.264 EUR). <\/div><div> <\/div><div><span style=\"font-weight: bold\">Comment Group S peut-il vous aider ? <\/span><\/div><div> <\/div><div>Depuis l\u2019instauration de ce syst\u00e8me en 2008, nous avons eu l\u2019occasion d\u2019accompagner plusieurs de nos clients dans la mise en place d\u2019un tel bonus. Profitez de cette exp\u00e9rience et n\u2019h\u00e9sitez pas \u00e0 prendre contact avec votre gestionnaire de dossier ! <\/div><div>Source\u00a0: <a href=\"http:\/\/www.groups.be\/1_64327.htm\" target=\"_blank\" style=\"text-decoration: underline\" rel=\"noopener\">Group S<\/a>\u00a0<\/div>","protected":false},"excerpt":{"rendered":"<p>Le syst\u00e8me de l&rsquo;avantage non r\u00e9current permet \u00e0 l&#8217;employeur d&rsquo;octroyer un bonus avantageux sur la base d&rsquo;objectifs collectifs.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[41],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Avantages non r\u00e9currents li\u00e9s aux r\u00e9sultats : montants 2016 (officieux) - F\u00e9d\u00e9ration Belge de la Franchise<\/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:\/\/www.fbf-bff.be\/fr\/avantages-non-recurrents-lies-aux-resultats-montants-2016-officieux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avantages non r\u00e9currents li\u00e9s aux r\u00e9sultats : montants 2016 (officieux) - 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