{"id":4234,"date":"2024-05-02T08:11:09","date_gmt":"2024-05-02T08:11:09","guid":{"rendered":"https:\/\/leyton.majjane.agency\/be\/?p=11820"},"modified":"2026-08-03T12:15:07","modified_gmt":"2026-08-03T10:15:07","slug":"nouvelle-reglementation-variante-bis-sur-lexoneration-du-precompte-professionnel-pp-pour-le-travail-en-equipe","status":"publish","type":"article","link":"https:\/\/leyton.com\/be\/insights\/articles\/nouvelle-reglementation-variante-bis-sur-lexoneration-du-precompte-professionnel-pp-pour-le-travail-en-equipe\/","title":{"rendered":"Nouvelle r\u00e9glementation &#8220;variante bis&#8221; sur l&#8217;exon\u00e9ration du Pr\u00e9compte professionnel (PP) pour le travail en \u00e9quipe"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le 8 f\u00e9vrier 2024, la Cour constitutionnelle a rendu un <strong>arr\u00eat important concernant l&#8217;application de la dispense de pr\u00e9compte professionnel pour le travail en \u00e9quipe <\/strong>(voir aussi notre pr\u00e9c\u00e9dente<a href=\"https:\/\/leyton.com\/be\/insights\/articles\/impact-sur-lexoneration-du-precompte-professionnel-pp-pour-le-travail-en-equipe\/\"> lettre d\u2019informations du 28 mars 2024).<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Cour a jug\u00e9 qu&#8217;une interpr\u00e9tation stricte, qui exige que le travail soit identique en termes d\u2019ampleur, ne viole pas le principe d&#8217;\u00e9galit\u00e9. Toutefois, cet arr\u00eat a suscit\u00e9 des inqui\u00e9tudes dans divers secteurs et des groupes d&#8217;int\u00e9r\u00eat ont demand\u00e9 plus de clart\u00e9 et de s\u00e9curit\u00e9 juridique.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">Nouvelle r\u00e8glementation &#8220;Variante bis&#8221;<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En r\u00e9ponse \u00e0 ces d\u00e9veloppements, le gouvernement a propos\u00e9 une nouvelle r\u00e8glementation, connue sous le nom de \u00ab <strong>variante bis<\/strong> \u00bb, qui vise \u00e0 fournir une plus grande s\u00e9curit\u00e9 juridique aux entreprises. Ce nouveau r\u00e9gime a r\u00e9cemment \u00e9t\u00e9 adopt\u00e9 par le Conseil des ministres et sera <strong>applicable r\u00e9troactivement \u00e0 partir du 1er janvier 2021.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">El\u00e9ments cl\u00e9 de la &#8220;variante bis &#8220;<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La condition du \u00ab travail de m\u00eame d\u2019ampleur \u00bb est modifi\u00e9e, ce qui signifie que des \u00e9quipes successives ne sont pas compl\u00e8tement exclues de la dispense si elles n&#8217;effectuent pas un travail identique au niveau de l\u2019ampleur.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">M\u00e9thode de calcul<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Une m\u00e9thode de calcul complexe est introduite pour d\u00e9terminer le montant du pr\u00e9compte professionnel qui ne doit pas \u00eatre revers\u00e9 au Tr\u00e9sor, compte tenu des variations dans l&#8217;ampleur du travail.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce montant est r\u00e9duit proportionnellement dans la mesure o\u00f9 les \u00e9quipes ne sont pas de m\u00eame taille. Quatre \u00e9tapes doivent \u00eatre suivies pour d\u00e9terminer le montant \u00e0 exon\u00e9rer :<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w  is-style-check-list\"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    u003cliu003eu003cstrongu003eu003cmark class=u0022has-inline-color has-primary-coloru0022u003eEtape 1u003c\/marku003eu003c\/strongu003e : il convient de calculer en premier lieu le montant total de la dispense du mois concern\u00e9 pour tous les travailleurs pour lesquels la variante bis est appliqu\u00e9e. Ce calcul consiste \u00e0 multiplier le montant total des r\u00e9mun\u00e9rations imposables \u00e9ligibles par le pourcentage de 22,80 % u003c\/liu003eu003cliu003eu003cstrongu003eu003cmark class=u0022has-inline-color has-primary-coloru0022u003eEtape 2u003c\/marku003eu003c\/strongu003e : la diff\u00e9rence d&#8217;ampleur du travail entre les \u00e9quipes successives doit ensuite \u00eatre \u00e9tablie sur une base journali\u00e8re. Il en va de m\u00eame de l&#8217;ampleur totale du travail des \u00e9quipes successives. La diff\u00e9rence est chaque fois calcul\u00e9e par rapport \u00e0 l&#8217;\u00e9quipe ayant la plus petite ampleur de travail u003c\/liu003eu003cliu003eu003cstrongu003eu003cmark class=u0022has-inline-color has-primary-coloru0022u003eEtape 3u003c\/marku003eu003c\/strongu003e : ensuite, il convient de calculer sur une base mensuelle un \u00e9cart moyen \u00e0 l&#8217;aide d&#8217;une fraction dont le num\u00e9rateur est la somme de l\u2019 \u00e9cart entre les \u00e9quipes successives pour chaque jour de travail du mois concern\u00e9 et dont le d\u00e9nominateur est la somme de l\u2019 ampleur totale du travail pour la p\u00e9riode concern\u00e9eu003c\/liu003eu003cliu003eu003cstrongu003eu003cmark class=u0022has-inline-color has-primary-coloru0022u003eEtape 4u003c\/marku003eu003c\/strongu003e : le montant calcul\u00e9 \u00e0 la premi\u00e8re \u00e9tape est enfin r\u00e9duit au prorata du pourcentage obtenu \u00e0 la troisi\u00e8me \u00e9tape.u003c\/liu003e                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\">La variante bis s&#8217;applique \u00e0 <strong><mark class=\"has-inline-color has-primary-color\">titre transitoire jusqu&#8217;au 31 d\u00e9cembre 2026,<\/mark><\/strong> dans l&#8217;attente d&#8217;une r\u00e9forme en profondeur du r\u00e9gime du travail en \u00e9quipe.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">Qu&#8217;est-ce que cela signifie pour vous?<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les contribuables qui n&#8217;ont pas b\u00e9n\u00e9fici\u00e9 de la dispense en raison d&#8217;\u00e9carts entre les p\u00e9riodes de travail cons\u00e9cutives peuvent d\u00e9sormais \u00e9galement pr\u00e9tendre au remboursement du pr\u00e9compte professionnel par voie de r\u00e9clamation.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toutefois, la nouvelle r\u00e8glementation entra\u00eene \u00e9galement des d\u00e9fis administratifs, en particulier pour les agences d&#8217;int\u00e9rim qui emploient des travailleurs temporaires dans des entreprises appliquant la variante bis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En conclusion, la dispense pour le travail en \u00e9quipe reste un sujet br\u00fblant dans le monde fiscal avec des discussions permanentes sur l&#8217;interpr\u00e9tation et l&#8217;application des r\u00e8gles.<\/p>\n\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\">Leyton suit la situation de pr\u00e8s.  Pour plus d&#8217;informations sur ces d\u00e9veloppements et leur impact sur votre entreprise, contactez notre \u00e9quipe d&#8217;experts.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><mark class=\"has-inline-color has-primary-color\">Contactez nos experts<\/mark><\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image aligncenter size-full is-resized is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2022\/03\/MicrosoftTeams-image-7-1-scaled-3.jpg\" alt=\"Evelyn Ceulemans\" class=\"wp-image-8580\" style=\"object-fit:contain;width:303px;height:303px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Evelyn CEULEMANS<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Consulting Manager Tax<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><a href=\"mailto:eceulemans@leyton.com\">eceulemans@leyton.com<\/a><\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image aligncenter size-full is-resized is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2024\/03\/B-Boeckx-1.jpg\" alt=\"\" class=\"wp-image-11632\" style=\"object-fit:contain;width:303px;height:303px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Bart BOECKX<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Consulting Manager Tax<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><a href=\"mailto:bboeckx@leyton.com\">bboeckx@leyton.com<\/a><\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n\n\n<section id=\"contact-block\" class=\"ori-contact full-w  ori-p_s\"><div class=\"contact-bloc contact-container \">\n    <div class=\"contact-wrap ori-container\">\n        <div class=\"text-container\">\n                        <h2 class='contact-title'>\n                Contactez nos experts !            <\/h2>\n                                <\/div>\n        <a href=\"https:\/\/leyton.com\/be\/contact\/\"\n            class=\"ori-btn btn_txt-icon ori-p_btn animated-icon\" >\n            Contactez-nous            <span class=\"animated-arrow\">\n                <span class=\"material-symbols-outlined\">arrow_outward<\/span>\n                <span class=\"material-symbols-outlined from-bottom\">arrow_outward<\/span>\n            <\/span>\n        <\/a>\n    <\/div>\n<\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>Le 8 f\u00e9vrier 2024, la Cour constitutionnelle a rendu un arr\u00eat important concernant l&#8217;application de la dispense de pr\u00e9compte professionnel pour le travail en \u00e9quipe (voir aussi notre pr\u00e9c\u00e9dente lettre d\u2019informations du 28 mars 2024). La Cour a jug\u00e9 qu&#8217;une interpr\u00e9tation stricte, qui exige que le travail soit identique en termes d\u2019ampleur, ne viole pas [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4359,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[41922,25],"tags":[],"expertise":[],"class_list":["post-4234","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-dispense-partielle-du-precompte-professionnel-pour-la-rd-fr","category-service-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Exon\u00e9ration du PP pour le travail en \u00e9quipe - Leyton Benelux<\/title>\n<meta name=\"description\" content=\"Mise en place d&#039;une nouvelle r\u00e9glementation &quot;Variante bis&quot;, qui vise \u00e0 fournir une plus grande s\u00e9curit\u00e9 juridique pour \u00e9viter que les entreprises ne perdent leur avantage fiscal li\u00e9 au travail en \u00e9quipe.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/be\/insights\/articles\/nouvelle-reglementation-variante-bis-sur-lexoneration-du-precompte-professionnel-pp-pour-le-travail-en-equipe\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle r\u00e9glementation &quot;variante bis&quot; sur l&#039;exon\u00e9ration du Pr\u00e9compte professionnel (PP) pour le travail en \u00e9quipe\" \/>\n<meta property=\"og:description\" content=\"Mise en place d&#039;une nouvelle r\u00e9glementation &quot;Variante bis&quot;, qui vise \u00e0 fournir une plus grande s\u00e9curit\u00e9 juridique pour \u00e9viter que les entreprises ne perdent leur avantage fiscal li\u00e9 au travail en \u00e9quipe.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/be\/insights\/articles\/nouvelle-reglementation-variante-bis-sur-lexoneration-du-precompte-professionnel-pp-pour-le-travail-en-equipe\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton Belgium\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-03T10:15:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2024\/03\/Manufacturing_HiRes_01_711x455px-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"711\" \/>\n\t<meta property=\"og:image:height\" content=\"454\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leyton.com\\\/be\\\/insights\\\/articles\\\/nouvelle-reglementation-variante-bis-sur-lexoneration-du-precompte-professionnel-pp-pour-le-travail-en-equipe\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/be\\\/insights\\\/articles\\\/nouvelle-reglementation-variante-bis-sur-lexoneration-du-precompte-professionnel-pp-pour-le-travail-en-equipe\\\/\",\"name\":\"Exon\u00e9ration du PP pour le travail en \u00e9quipe - 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