{"id":1534,"date":"2026-05-04T12:27:34","date_gmt":"2026-05-04T10:27:34","guid":{"rendered":"https:\/\/horecafocusgroup.be\/?p=1534"},"modified":"2026-05-04T12:56:52","modified_gmt":"2026-05-04T10:56:52","slug":"comment-est-calcule-le-pecule-de-vacances-des-ouvriers","status":"publish","type":"post","link":"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/","title":{"rendered":"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Ce mois-ci, la plupart des ouvriers recevront leur p\u00e9cule de vacances. Mais comment se calcule exactement le p\u00e9cule de vacances des ouvriers ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le p\u00e9cule de vacances se compose de deux parties et ce, tant pour les ouvriers que pour les employ\u00e9s. Le<strong> p\u00e9cule de vacances simple<\/strong> est le paiement des jours de cong\u00e9s l\u00e9gaux. <strong>Le double p\u00e9cule de vacances<\/strong> est une prime annuelle suppl\u00e9mentaire vers\u00e9e en plus du salaire et correspondant au m\u00eame nombre de jours de vacances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le nombre de jours de vacances est d\u00e9termin\u00e9 par les performances r\u00e9elles et assimil\u00e9es de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dant les vacances. Ceux qui ont travaill\u00e9 une ann\u00e9e compl\u00e8te ont droit \u00e0 <strong>quatre semaines de cong\u00e9s pay\u00e9s<\/strong> l&rsquo;ann\u00e9e suivante. Cette distinction a \u00e9volu\u00e9 au cours de l&rsquo;histoire. En 1936, la premi\u00e8re semaine de cong\u00e9s pay\u00e9s a \u00e9t\u00e9 introduite, puis elle a \u00e9t\u00e9 syst\u00e9matiquement prolong\u00e9e au cours des d\u00e9cennies suivantes pour atteindre les quatre semaines actuelles en 1980.\u00a0 La loi sur le double paiement des cong\u00e9s a permis d&rsquo;\u00e9tablir un budget vacances \u00e0 partir de 1948.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alors que les employ\u00e9s per\u00e7oivent leur salaire mensuel comme d&rsquo;habitude pendant leurs vacances, les ouvriers ne sont pas r\u00e9mun\u00e9r\u00e9s ces jours-l\u00e0. Le double p\u00e9cule de vacances des employ\u00e9s, soit 92 % du salaire mensuel normal, est g\u00e9n\u00e9ralement vers\u00e9 par l&#8217;employeur en mai ou en juin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les ouvriers, les deux paiements sont effectu\u00e9s d&rsquo;une mani\u00e8re diff\u00e9rente et par une voie diff\u00e9rente. Entre le 2 mai et le 30 juin, l&rsquo;Office national des vacances annuelles (ONVA) leur verse en une seule fois un p\u00e9cule de vacances simple et double. L\u2019ouvrier peut consulter la date exacte sur \u00ab<strong> Mon compte de vacances <\/strong>\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les p\u00e9cules des ouvriers ne sont pas calcul\u00e9s sur la base du salaire mensuel, mais sur la base du salaire annuel brut total de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente \u00e0 108 %. Le p\u00e9cule de vacances brut correspond \u00e0 <strong>15,38 %<\/strong> de ce montant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sur le double p\u00e9cule de vacances, 13,07 % d&rsquo;ONSS sont ensuite d\u00e9duits, et sur le montant total, encore 1 % de cotisation de solidarit\u00e9. Le montant restant est le p\u00e9cule de vacances imposable. Contrairement au salaire ordinaire, le calcul du pr\u00e9compte professionnel ne tient pas compte de la situation familiale r\u00e9elle, mais le m\u00eame pourcentage est retenu pour tous les travailleurs. Pour 2026, ce taux a \u00e9t\u00e9 fix\u00e9 \u00e0 17,16 % pour le p\u00e9cule de vacances imposable jusqu&rsquo;\u00e0 1 740 \u20ac et \u00e0 23,22 % pour le montant sup\u00e9rieur. Dans l&rsquo;imp\u00f4t sur le revenu des personnes physiques, aucune distinction n&rsquo;est faite entre le salaire ordinaire et le p\u00e9cule de vacances, ce qui signifie que dans de nombreux cas, il appara\u00eetra que le travailleur a pay\u00e9 trop peu \u00e0 l&rsquo;avance et devra donc encore payer. En effet, le pr\u00e9compte professionnel n&rsquo;est qu&rsquo;une avance sur l&rsquo;imp\u00f4t des personnes physiques. On observe un ph\u00e9nom\u00e8ne similaire avec la prime de fin d&rsquo;ann\u00e9e de la CP302. Le p\u00e9cule de vacances net repr\u00e9sente environ 12 % du salaire de base.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce mois-ci, la plupart des ouvriers recevront leur p\u00e9cule de vacances. Mais comment se calcule exactement le p\u00e9cule de vacances des ouvriers ? Le p\u00e9cule de vacances se compose de deux parties et ce, tant pour les ouvriers que pour les employ\u00e9s. Le p\u00e9cule de vacances simple est le paiement des jours de cong\u00e9s l\u00e9gaux&#8230;.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1534","post","type-post","status-publish","format-standard","hentry","category-juridique"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers? - Horecafocus<\/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:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers? - Horecafocus\" \/>\n<meta property=\"og:description\" content=\"Ce mois-ci, la plupart des ouvriers recevront leur p\u00e9cule de vacances. Mais comment se calcule exactement le p\u00e9cule de vacances des ouvriers ? Le p\u00e9cule de vacances se compose de deux parties et ce, tant pour les ouvriers que pour les employ\u00e9s. Le p\u00e9cule de vacances simple est le paiement des jours de cong\u00e9s l\u00e9gaux....\" \/>\n<meta property=\"og:url\" content=\"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/\" \/>\n<meta property=\"og:site_name\" content=\"Horecafocus\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Horecafocus\/?locale=nl_NL\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-04T10:27:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-04T10:56:52+00:00\" \/>\n<meta name=\"author\" content=\"Karl\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Karl\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\\\/\"},\"author\":{\"name\":\"Karl\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#\\\/schema\\\/person\\\/62ba27249d138a833acb08a48a0e16c8\"},\"headline\":\"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers?\",\"datePublished\":\"2026-05-04T10:27:34+00:00\",\"dateModified\":\"2026-05-04T10:56:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\\\/\"},\"wordCount\":547,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#organization\"},\"articleSection\":[\"juridique\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\\\/\",\"url\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\\\/\",\"name\":\"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers? - Horecafocus\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#website\"},\"datePublished\":\"2026-05-04T10:27:34+00:00\",\"dateModified\":\"2026-05-04T10:56:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#website\",\"url\":\"https:\\\/\\\/horecafocusgroup.be\\\/\",\"name\":\"Horecafocus\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/horecafocusgroup.be\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#organization\",\"name\":\"Horecafocus\",\"url\":\"https:\\\/\\\/horecafocusgroup.be\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/horecafocusgroup.be\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Group-64.png\",\"contentUrl\":\"https:\\\/\\\/horecafocusgroup.be\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Group-64.png\",\"width\":365,\"height\":101,\"caption\":\"Horecafocus\"},\"image\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Horecafocus\\\/?locale=nl_NL\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#\\\/schema\\\/person\\\/62ba27249d138a833acb08a48a0e16c8\",\"name\":\"Karl\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ca020d2dc5b5d562e7cb586652a66110a0876ea2290f1a4894016c70b8c68ed5?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ca020d2dc5b5d562e7cb586652a66110a0876ea2290f1a4894016c70b8c68ed5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ca020d2dc5b5d562e7cb586652a66110a0876ea2290f1a4894016c70b8c68ed5?s=96&d=mm&r=g\",\"caption\":\"Karl\"},\"url\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/author\\\/karlhorecafocus-be\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers? - Horecafocus","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:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/","og_locale":"fr_FR","og_type":"article","og_title":"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers? - Horecafocus","og_description":"Ce mois-ci, la plupart des ouvriers recevront leur p\u00e9cule de vacances. Mais comment se calcule exactement le p\u00e9cule de vacances des ouvriers ? Le p\u00e9cule de vacances se compose de deux parties et ce, tant pour les ouvriers que pour les employ\u00e9s. Le p\u00e9cule de vacances simple est le paiement des jours de cong\u00e9s l\u00e9gaux....","og_url":"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/","og_site_name":"Horecafocus","article_publisher":"https:\/\/www.facebook.com\/Horecafocus\/?locale=nl_NL","article_published_time":"2026-05-04T10:27:34+00:00","article_modified_time":"2026-05-04T10:56:52+00:00","author":"Karl","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Karl","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/#article","isPartOf":{"@id":"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/"},"author":{"name":"Karl","@id":"https:\/\/horecafocusgroup.be\/#\/schema\/person\/62ba27249d138a833acb08a48a0e16c8"},"headline":"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers?","datePublished":"2026-05-04T10:27:34+00:00","dateModified":"2026-05-04T10:56:52+00:00","mainEntityOfPage":{"@id":"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/"},"wordCount":547,"commentCount":0,"publisher":{"@id":"https:\/\/horecafocusgroup.be\/#organization"},"articleSection":["juridique"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/","url":"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/","name":"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers? - Horecafocus","isPartOf":{"@id":"https:\/\/horecafocusgroup.be\/#website"},"datePublished":"2026-05-04T10:27:34+00:00","dateModified":"2026-05-04T10:56:52+00:00","breadcrumb":{"@id":"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/horecafocusgroup.be\/fr\/comment-est-calcule-le-pecule-de-vacances-des-ouvriers\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/horecafocusgroup.be\/fr\/"},{"@type":"ListItem","position":2,"name":"Comment est calcul\u00e9 le p\u00e9cule de vacances des ouvriers?"}]},{"@type":"WebSite","@id":"https:\/\/horecafocusgroup.be\/#website","url":"https:\/\/horecafocusgroup.be\/","name":"Horecafocus","description":"","publisher":{"@id":"https:\/\/horecafocusgroup.be\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/horecafocusgroup.be\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/horecafocusgroup.be\/#organization","name":"Horecafocus","url":"https:\/\/horecafocusgroup.be\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/horecafocusgroup.be\/#\/schema\/logo\/image\/","url":"https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/04\/Group-64.png","contentUrl":"https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/04\/Group-64.png","width":365,"height":101,"caption":"Horecafocus"},"image":{"@id":"https:\/\/horecafocusgroup.be\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Horecafocus\/?locale=nl_NL"]},{"@type":"Person","@id":"https:\/\/horecafocusgroup.be\/#\/schema\/person\/62ba27249d138a833acb08a48a0e16c8","name":"Karl","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/ca020d2dc5b5d562e7cb586652a66110a0876ea2290f1a4894016c70b8c68ed5?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ca020d2dc5b5d562e7cb586652a66110a0876ea2290f1a4894016c70b8c68ed5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ca020d2dc5b5d562e7cb586652a66110a0876ea2290f1a4894016c70b8c68ed5?s=96&d=mm&r=g","caption":"Karl"},"url":"https:\/\/horecafocusgroup.be\/fr\/author\/karlhorecafocus-be\/"}]}},"_links":{"self":[{"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/posts\/1534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/comments?post=1534"}],"version-history":[{"count":2,"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/posts\/1534\/revisions"}],"predecessor-version":[{"id":1547,"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/posts\/1534\/revisions\/1547"}],"wp:attachment":[{"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/media?parent=1534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/categories?post=1534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/horecafocusgroup.be\/fr\/wp-json\/wp\/v2\/tags?post=1534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}