{"id":3775,"date":"2020-10-22T16:20:16","date_gmt":"2020-10-22T16:20:16","guid":{"rendered":"https:\/\/leyton.com\/be\/?post_type=news&#038;p=3775"},"modified":"2022-03-09T08:28:23","modified_gmt":"2022-03-09T08:28:23","slug":"clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd","status":"publish","type":"news","link":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/","title":{"rendered":"Clarifications concernant le calcul de la dispense de versement du pr\u00e9compte professionnel pour les activit\u00e9s de R&amp;D"},"content":{"rendered":"\n<p>Les entreprises qui emploient des chercheurs dans des projets ou programmes de R&amp;D peuvent b\u00e9n\u00e9ficier de la dispense partielle de versement de pr\u00e9compte professionnel qu\u2019elles doivent retenir sur les salaires (article 275\/3, \u00a71, alin\u00e9a 3, 3\u00b0 du Code des imp\u00f4ts sur les revenus 1992).<\/p>\n\n\n\n<p>Cette dispense est soumise \u00e0 certaines conditions et \u00e0 certaines limites. Les projets ou programmes doivent \u00eatre enregistr\u00e9s sur le site web du BELSPO (Service public de programmation de la Politique scientifique f\u00e9d\u00e9rale), seuls les chercheurs titulaires d\u2019un dipl\u00f4me de bachelier ou de master en sciences exactes ou appliqu\u00e9es sont \u00e9ligibles et la dispense n\u2019est accord\u00e9e qu\u2019au prorata du temps effectivement consacr\u00e9 par les chercheurs \u00e0 la R&amp;D.<\/p>\n\n\n\n<p>Une question subsistait quant au mode de calcul du temps effectivement consacr\u00e9 \u00e0 la R&amp;D par les chercheurs. Au printemps, cette question a finalement \u00e9t\u00e9 soumise au Ministre des Finances (question n\u00b0 376 du 25 mai 2020 de M. Wouter Vermeersch).<\/p>\n\n\n\n<p>Ce dernier a clarifi\u00e9 la m\u00e9thode de calcul \u00e0 savoir que le temps effectivement consacr\u00e9 \u00e0 la R&amp;D doit \u00eatre consid\u00e9r\u00e9 par rapport au <strong>total des heures de travail effectives.<\/strong><\/p>\n\n\n\n<p>En outre, il a \u00e9t\u00e9 confirm\u00e9 que les jours d&#8217;absence r\u00e9mun\u00e9r\u00e9s par les entreprises entrent \u00e9galement en consid\u00e9ration pour la dispense de versement du pr\u00e9compte professionnel.<\/p>\n\n\n\n<p>La r\u00e9ponse du Ministre a permis d\u2019\u00e9claircir un point ayant longtemps \u00e9t\u00e9 une source d\u2019incertitude pour les entreprises investissant dans la R&amp;D. &nbsp;On ne peut que se r\u00e9jouir de cette \u00e9volution.<\/p>\n\n\n\n<p>Si vous avez des questions ou des remarques \u00e0 ce sujet, les consultants de Leyton sont \u00e0 votre disposition.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises qui emploient des chercheurs dans des projets ou programmes de R&amp;D peuvent b\u00e9n\u00e9ficier de la dispense partielle de versement de pr\u00e9compte professionnel qu\u2019elles doivent retenir sur les salaires (article 275\/3, \u00a71, alin\u00e9a 3, 3\u00b0 du Code des imp\u00f4ts sur les revenus 1992). Cette dispense est soumise \u00e0 certaines conditions et \u00e0 certaines limites. [&hellip;]<\/p>\n","protected":false},"featured_media":3810,"template":"","meta":{"_acf_changed":false},"categories":[],"tags":[],"class_list":["post-3775","news","type-news","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Clarifications : la dispense pour la R&amp;D - Belgique - Leyton<\/title>\n<meta name=\"description\" content=\"Apr\u00e8s \u00eatre tomb\u00e9 sur cette erreur, Leyton avait demand\u00e9 des \u00e9claircissements au ministre des Finances et le 17 d\u00e9cembre 2020, le Parlement a modifi\u00e9 la loi et corrig\u00e9 l&#039;erreur.\" \/>\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\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Clarifications : la dispense pour la R&amp;D - Belgique - Leyton\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s \u00eatre tomb\u00e9 sur cette erreur, Leyton avait demand\u00e9 des \u00e9claircissements au ministre des Finances et le 17 d\u00e9cembre 2020, le Parlement a modifi\u00e9 la loi et corrig\u00e9 l&#039;erreur.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/\" \/>\n<meta property=\"og:site_name\" content=\"Belgium\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-09T08:28:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2020\/10\/Cash-Commando-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1257\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/\",\"url\":\"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/\",\"name\":\"Clarifications : la dispense pour la R&D - Belgique - Leyton\",\"isPartOf\":{\"@id\":\"https:\/\/leyton.com\/be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2020\/10\/Cash-Commando-scaled.jpg\",\"datePublished\":\"2020-10-22T16:20:16+00:00\",\"dateModified\":\"2022-03-09T08:28:23+00:00\",\"description\":\"Apr\u00e8s \u00eatre tomb\u00e9 sur cette erreur, Leyton avait demand\u00e9 des \u00e9claircissements au ministre des Finances et le 17 d\u00e9cembre 2020, le Parlement a modifi\u00e9 la loi et corrig\u00e9 l'erreur.\",\"breadcrumb\":{\"@id\":\"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#primaryimage\",\"url\":\"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2020\/10\/Cash-Commando-scaled.jpg\",\"contentUrl\":\"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2020\/10\/Cash-Commando-scaled.jpg\",\"width\":1920,\"height\":1257,\"caption\":\"Cropped shot of an unrecognizable businesswoman working out her finances with a calculator and a notepad in her office\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domicile\",\"item\":\"https:\/\/leyton.com\/be\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Clarifications concernant le calcul de la dispense de versement du pr\u00e9compte professionnel pour les activit\u00e9s de R&amp;D\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leyton.com\/be\/#website\",\"url\":\"https:\/\/leyton.com\/be\/\",\"name\":\"Leyton\",\"description\":\"Our teams help to improve your business performance\",\"publisher\":{\"@id\":\"https:\/\/leyton.com\/be\/#organization\"},\"alternateName\":\"Leyton\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leyton.com\/be\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/leyton.com\/be\/#organization\",\"name\":\"Leyton\",\"alternateName\":\"Leyton\",\"url\":\"https:\/\/leyton.com\/be\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/leyton.com\/be\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2023\/06\/Orange-O.png\",\"contentUrl\":\"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2023\/06\/Orange-O.png\",\"width\":951,\"height\":907,\"caption\":\"Leyton\"},\"image\":{\"@id\":\"https:\/\/leyton.com\/be\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Clarifications : la dispense pour la R&D - Belgique - Leyton","description":"Apr\u00e8s \u00eatre tomb\u00e9 sur cette erreur, Leyton avait demand\u00e9 des \u00e9claircissements au ministre des Finances et le 17 d\u00e9cembre 2020, le Parlement a modifi\u00e9 la loi et corrig\u00e9 l'erreur.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/","og_locale":"en_US","og_type":"article","og_title":"Clarifications : la dispense pour la R&D - Belgique - Leyton","og_description":"Apr\u00e8s \u00eatre tomb\u00e9 sur cette erreur, Leyton avait demand\u00e9 des \u00e9claircissements au ministre des Finances et le 17 d\u00e9cembre 2020, le Parlement a modifi\u00e9 la loi et corrig\u00e9 l'erreur.","og_url":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/","og_site_name":"Belgium","article_modified_time":"2022-03-09T08:28:23+00:00","og_image":[{"width":1920,"height":1257,"url":"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2020\/10\/Cash-Commando-scaled.jpg","type":"image\/jpeg"}],"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/","url":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/","name":"Clarifications : la dispense pour la R&D - Belgique - Leyton","isPartOf":{"@id":"https:\/\/leyton.com\/be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#primaryimage"},"image":{"@id":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#primaryimage"},"thumbnailUrl":"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2020\/10\/Cash-Commando-scaled.jpg","datePublished":"2020-10-22T16:20:16+00:00","dateModified":"2022-03-09T08:28:23+00:00","description":"Apr\u00e8s \u00eatre tomb\u00e9 sur cette erreur, Leyton avait demand\u00e9 des \u00e9claircissements au ministre des Finances et le 17 d\u00e9cembre 2020, le Parlement a modifi\u00e9 la loi et corrig\u00e9 l'erreur.","breadcrumb":{"@id":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#primaryimage","url":"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2020\/10\/Cash-Commando-scaled.jpg","contentUrl":"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2020\/10\/Cash-Commando-scaled.jpg","width":1920,"height":1257,"caption":"Cropped shot of an unrecognizable businesswoman working out her finances with a calculator and a notepad in her office"},{"@type":"BreadcrumbList","@id":"https:\/\/leyton.com\/be\/fr\/news\/clarifications-concernant-le-calcul-de-la-dispense-de-versement-du-precompte-professionnel-pour-les-activites-de-rd\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domicile","item":"https:\/\/leyton.com\/be\/"},{"@type":"ListItem","position":2,"name":"Clarifications concernant le calcul de la dispense de versement du pr\u00e9compte professionnel pour les activit\u00e9s de R&amp;D"}]},{"@type":"WebSite","@id":"https:\/\/leyton.com\/be\/#website","url":"https:\/\/leyton.com\/be\/","name":"Leyton","description":"Our teams help to improve your business performance","publisher":{"@id":"https:\/\/leyton.com\/be\/#organization"},"alternateName":"Leyton","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leyton.com\/be\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/leyton.com\/be\/#organization","name":"Leyton","alternateName":"Leyton","url":"https:\/\/leyton.com\/be\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leyton.com\/be\/#\/schema\/logo\/image\/","url":"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2023\/06\/Orange-O.png","contentUrl":"https:\/\/leyton.com\/be\/wp-content\/uploads\/sites\/5\/2023\/06\/Orange-O.png","width":951,"height":907,"caption":"Leyton"},"image":{"@id":"https:\/\/leyton.com\/be\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/leyton.com\/be\/wp-json\/wp\/v2\/news\/3775"}],"collection":[{"href":"https:\/\/leyton.com\/be\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/leyton.com\/be\/wp-json\/wp\/v2\/types\/news"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/leyton.com\/be\/wp-json\/wp\/v2\/media\/3810"}],"wp:attachment":[{"href":"https:\/\/leyton.com\/be\/wp-json\/wp\/v2\/media?parent=3775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leyton.com\/be\/wp-json\/wp\/v2\/categories?post=3775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leyton.com\/be\/wp-json\/wp\/v2\/tags?post=3775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}