{"id":772,"date":"2025-11-24T09:00:00","date_gmt":"2025-11-24T08:00:00","guid":{"rendered":"https:\/\/horecafocusgroup.be\/?p=772"},"modified":"2025-12-03T16:10:43","modified_gmt":"2025-12-03T15:10:43","slug":"un-extra-pour-les-jours-de-fete-sans-onss-et-pp","status":"publish","type":"post","link":"https:\/\/horecafocusgroup.be\/fr\/un-extra-pour-les-jours-de-fete-sans-onss-et-pp\/","title":{"rendered":"Un extra pour les jours de f\u00eate, sans ONSS et PP"},"content":{"rendered":"\n

Une fois par an, vous pouvez donner \u00e0 tout votre personnel une prime, exon\u00e9r\u00e9e d’imp\u00f4ts et d’ONSS. Sous quelle forme vous donnez cet avantage, vous choisissez. Il peut s’agir d’un cadeau, d’un bon d’achat ou m\u00eame simplement d’un montant net. C’est id\u00e9al pour la p\u00e9riode de fin d’ann\u00e9e. Mais vous devez suivre des r\u00e8gles strictes.<\/strong><\/p>\n\n\n\n

Pour un certain nombre d’\u00e9v\u00e9nements sp\u00e9cifiquement d\u00e9crits, les imp\u00f4ts et l’ONSS vous permettent d’offrir \u00e0 vos salari\u00e9s un cadeau exon\u00e9r\u00e9 de cotisations de s\u00e9curit\u00e9 sociale et d’imp\u00f4ts. Pensez \u00e0 une r\u00e9compense honorable ou \u00e0 une retraite.<\/p>\n\n\n\n

Mais Saint-Nicolas, No\u00ebl et le Nouvel An figurent \u00e9galement sur cette liste. Vous devez \u00e9galement interpr\u00e9ter le moment auquel vous offrez le cadeau de mani\u00e8re tr\u00e8s stricte. Par exemple, vous ne pouvez pas \u00e9conomiser votre cadeau de fin d’ann\u00e9e pour surprendre vos salari\u00e9s \u00e0 leur anniversaire, car vous devrez alors payer de l\u2019ONSS et des imp\u00f4ts !<\/p>\n\n\n\n

Il existe \u00e9galement un montant maximum que vous pouvez d\u00e9penser pour le cadeau pour chaque occasion. Pour le cadeau de No\u00ebl\/Fin d’ann\u00e9e\/Saint-Nicolas (il faut choisir une des trois), vous \u00eates autoris\u00e9 \u00e0 d\u00e9penser 40 euros par salari\u00e9. Si vous le souhaitez, vous pouvez ajouter 40 euros suppl\u00e9mentaires par enfant \u00e0 charge. Malgr\u00e9 de nombreuses indexations, ces montants sont rest\u00e9s inchang\u00e9s depuis des ann\u00e9es.<\/p>\n\n\n\n

Le cadeau lui-m\u00eame peut prendre diff\u00e9rentes formes. Il peut s’agir d’un cadeau r\u00e9el, d’un bon ou d’un ch\u00e8que-cadeau, ou simplement d’un montant net que vous transf\u00e9rez sur le compte de vos salari\u00e9s. Il n’est pas n\u00e9cessaire d’indiquer le montant sur la fiche de paie, mais veillez \u00e0 l’inscrire correctement dans vos comptes.<\/p>\n\n\n\n

Si vous d\u00e9passez les 40 euros mentionn\u00e9s ci-dessus, vous courez le risque que la totalit\u00e9 du montant, et pas seulement le trop-per\u00e7u, soit consid\u00e9r\u00e9e comme une d\u00e9pense rejet\u00e9e et soumise \u00e0 l’ONSS. Si vous optez pour un vrai cadeau, comme du vin ou un panier de friandises, alors la valeur r\u00e9elle sera regard\u00e9e pour le destinataire, c’est-\u00e0-dire TVA comprise et hors remises \u00e9ventuelles.<\/p>\n\n\n\n

Enfin, tous les membres du personnel devraient recevoir le m\u00eame cadeau. Selon qu’ils sont \u00e0 temps plein ou \u00e0 temps partiel, vous pouvez calculer leur valeur au prorata.<\/p>\n\n\n\n

\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

Une fois par an, vous pouvez donner \u00e0 tout votre personnel une prime, exon\u00e9r\u00e9e d’imp\u00f4ts et d’ONSS. Sous quelle forme vous donnez cet avantage, vous choisissez. Il peut s’agir d’un cadeau, d’un bon d’achat ou m\u00eame simplement d’un montant net. C’est id\u00e9al pour la p\u00e9riode de fin d’ann\u00e9e. Mais vous devez suivre des r\u00e8gles strictes….<\/p>\n","protected":false},"author":6,"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-772","post","type-post","status-publish","format-standard","hentry","category-juridique"],"acf":[],"yoast_head":"\nUn extra pour les jours de f\u00eate, sans ONSS et PP - 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\/un-extra-pour-les-jours-de-fete-sans-onss-et-pp\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un extra pour les jours de f\u00eate, sans ONSS et PP - Horecafocus\" \/>\n<meta property=\"og:description\" content=\"Une fois par an, vous pouvez donner \u00e0 tout votre personnel une prime, exon\u00e9r\u00e9e d’imp\u00f4ts et d’ONSS. 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