{"id":4254,"date":"2025-10-08T11:01:38","date_gmt":"2025-10-08T11:01:38","guid":{"rendered":"https:\/\/leyton.majjane.agency\/be\/?p=13219"},"modified":"2025-10-22T09:30:11","modified_gmt":"2025-10-22T09:30:11","slug":"precisions-concernant-la-dispense-partielle-du-precompte-professionnel-pour-le-travail-en-equipes-systeme-de-la-variante-bis","status":"publish","type":"article","link":"https:\/\/leyton.com\/be\/insights\/articles\/precisions-concernant-la-dispense-partielle-du-precompte-professionnel-pour-le-travail-en-equipes-systeme-de-la-variante-bis\/","title":{"rendered":"Pr\u00e9cisions concernant la dispense partielle du pr\u00e9compte professionnel pour le travail en \u00e9quipes (syst\u00e8me de la variante bis)"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Dans une circulaire r\u00e9cente dat\u00e9e du 30 juillet 2025, le Service Public F\u00e9d\u00e9ral des Finances a clarifi\u00e9 les conditions d&#8217;application du syst\u00e8me de la variante bis dans le cadre de la dispense partielle du pr\u00e9compte professionnel pour le travail en \u00e9quipes.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour rappel, ce syst\u00e8me permet aux entreprises qui pr\u00e9sentent des diff\u00e9rences dans la composition de leurs \u00e9quipes successives d&#8217;appliquer la mesure \u00e0 l&#8217;aide d&#8217;un facteur de correction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">Points int\u00e9ressants \u00e0 retenir de cette circulaire:<\/mark><\/h2>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w \"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li><strong>Confirmation du syst\u00e8me en 4 \u00e9tapes<\/strong>: le Service Public F\u00e9d\u00e9ral des Finances a confirm\u00e9 l&#8217;application d&#8217;un syst\u00e8me de calcul en 4 \u00e9tapes pour la variante bis. Pour plus d&#8217;informations, veuillez contacter nos experts Leyton.<\/li><li><strong>Composition des \u00e9quipes comme crit\u00e8re<\/strong>: le Service Public F\u00e9d\u00e9ral des Finances pr\u00e9cise que le nombre de personnes composant chaque \u00e9quipe successive est un crit\u00e8re \u00e0 prendre en consid\u00e9ration pour la condition selon laquelle l&#8217;ampleur du travail doit \u00eatre identique. Toutefois, d&#8217;autres crit\u00e8res peuvent \u00eatre utilis\u00e9s pour d\u00e9terminer l&#8217;ampleur, comme par exemple le nombre d&#8217;heures travaill\u00e9es.<\/li><li><strong>Tol\u00e9rance de 10% dans le r\u00e9gime du travail en \u00e9quipes normal: <\/strong> une tol\u00e9rance de 10% d&#8217;\u00e9cart maximum est accept\u00e9e pour l\u2019application du r\u00e9gime du travail en \u00e9quipes normal. Concr\u00e8tement, cela signifie que si les diff\u00e9rences dans la composition des \u00e9quipes successives ne d\u00e9passent pas 10%, le r\u00e9gime de dispense normal pour le travail en \u00e9quipes peut \u00eatre maintenu.<\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<p class=\"wp-block-paragraph\"><strong>Il appartient \u00e0 chaque entreprise de d\u00e9terminer si elle rel\u00e8ve du r\u00e9gime normal du travail en \u00e9quipes ou du r\u00e9gime bis du travail en \u00e9quipes. <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le syst\u00e8me de la variante bis est applicable r\u00e9troactivement <strong>du 1<sup>er<\/sup> janvier 2021 au 31 d\u00e9cembre 2026<\/strong><\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w \"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li>Pour le pass\u00e9, les ann\u00e9es <strong>2022, 2023 et 2024<\/strong> peuvent encore \u00eatre trait\u00e9es en r\u00e9clamation.<\/li><li>Pour les ann\u00e9es <strong>2025 et 2026<\/strong>, la dispense pourra \u00eatre activ\u00e9e par l\u2019introduction de d\u00e9clarations n\u00e9gatives de pr\u00e9compte.<\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<h2 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">Notre support et nos conseils?<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Leyton peut vous accompagner dans l\u2019application de cette mati\u00e8re complexe. N&#8217;h\u00e9sitez pas \u00e0 nous contacter afin de s\u00e9curiser et\/ou d&#8217;optimiser votre dispense.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/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 notre \u00e9quipe d&#8217;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>\n\n<\/p>\n<p><!-- \/wp:post-content --><\/p>","protected":false},"excerpt":{"rendered":"<p>Dans une circulaire r\u00e9cente dat\u00e9e du 30 juillet 2025, le Service Public F\u00e9d\u00e9ral des Finances a clarifi\u00e9 les conditions d&#8217;application du syst\u00e8me de la variante bis dans le cadre de la dispense partielle du pr\u00e9compte professionnel pour le travail en \u00e9quipes. Pour rappel, ce syst\u00e8me permet aux entreprises qui pr\u00e9sentent des diff\u00e9rences dans la composition [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4370,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"expertise":[],"class_list":["post-4254","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","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>Dispense partielle du pr\u00e9compte professionnel (syst\u00e8me de la variante bis) - Leyton Benelux<\/title>\n<meta name=\"description\" content=\"le SPF Finances a clarifi\u00e9 les conditions d&#039;application de la dispense partielle du pr\u00e9compte professionnel pour le travail en \u00e9quipes. 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