{"id":931,"date":"2025-09-15T09:00:00","date_gmt":"2025-09-15T07:00:00","guid":{"rendered":"https:\/\/horecafocusgroup.be\/?p=931"},"modified":"2025-12-05T17:20:55","modified_gmt":"2025-12-05T16:20:55","slug":"lindemnite-de-travail-a-domicile","status":"publish","type":"post","link":"https:\/\/horecafocusgroup.be\/fr\/lindemnite-de-travail-a-domicile\/","title":{"rendered":"L\u2019indemnit\u00e9 de travail \u00e0 domicile"},"content":{"rendered":"\n

En tant qu\u2019employeur, vous pouvez octroyer \u00e0 vos travailleurs qui prestent r\u00e9guli\u00e8rement depuis leur domicile une indemnit\u00e9 forfaitaire exon\u00e9r\u00e9e d\u2019imp\u00f4ts et de cotisations ONSS. Mais avant de vous lancer, mieux vaut lire attentivement ce qui suit.<\/strong><\/p>\n\n\n\n

Travail \u00e0 domicile r\u00e9gulier<\/strong>
Aux travailleurs qui prestent r\u00e9guli\u00e8rement depuis leur domicile, l\u2019employeur peut accorder une indemnit\u00e9 de t\u00e9l\u00e9travail couvrant les frais engendr\u00e9s par cette organisation. Pensez \u00e0 l\u2019\u00e9lectricit\u00e9, au chauffage, \u00e0 l\u2019eau, mais aussi \u00e0 l\u2019utilisation d\u2019un espace de bureau \u00e0 domicile, au mobilier, au mat\u00e9riel de bureau et de papeterie, \u00e0 l\u2019assurance, \u00e0 l\u2019entretien, au caf\u00e9, etc.<\/p>\n\n\n\n

La notion de \u00ab r\u00e9gulier \u00bb a \u00e9t\u00e9 clarifi\u00e9e depuis la crise du Covid, lorsque le t\u00e9l\u00e9travail est devenu la norme : en moyenne un jour par semaine, calcul\u00e9 sur une base mensuelle. Cela peut donc correspondre \u00e0 une journ\u00e9e enti\u00e8re par semaine, deux demi-journ\u00e9es, deux heures par jour, ou encore une semaine compl\u00e8te par mois. Et ce, \u00e9videmment, pendant les heures de travail normales.<\/p>\n\n\n\n

Montant<\/strong>
Le montant maximum qu\u2019un employeur peut octroyer est r\u00e9vis\u00e9 chaque trimestre. Depuis le 1er mars 2025, il est fix\u00e9 \u00e0 157,83 \u20ac par mois. Comme il s\u2019agit d\u2019une indemnit\u00e9 de frais et non de r\u00e9mun\u00e9ration, ce montant est totalement exon\u00e9r\u00e9 d\u2019imp\u00f4ts et de cotisations ONSS.<\/p>\n\n\n\n

Pas obligatoire, mais syst\u00e9matique<\/strong>
Le paiement d\u2019une indemnit\u00e9 de t\u00e9l\u00e9travail n\u2019est pas obligatoire. L\u2019employeur reste libre de la pr\u00e9voir ou non. S\u2019il ne la verse pas, il doit toutefois s\u2019assurer, en cas de t\u00e9l\u00e9travail structurel, que le travailleur dispose de l\u2019\u00e9quipement et de la connexion n\u00e9cessaires pour effectuer son travail correctement.<\/p>\n\n\n\n

Si vous choisissez de payer une indemnit\u00e9, elle ne doit pas n\u00e9cessairement atteindre le montant maximum. Par contre, le fisc et l\u2019ONSS exigent que tous les travailleurs occupant une m\u00eame fonction b\u00e9n\u00e9ficient de la m\u00eame indemnit\u00e9. Vous pouvez diff\u00e9rencier entre fonctions, mais pas entre personnes dans une fonction identique. Pour les travailleurs \u00e0 temps partiel, la r\u00e8gle d\u2019un jour par semaine et le montant maximum restent identiques. La proratisation n\u2019est pas impos\u00e9e, m\u00eame si elle reste possible.<\/p>\n\n\n\n

Indemnit\u00e9s compl\u00e9mentaires<\/strong>
En plus des frais de bureau, vous pouvez \u00e9ventuellement octroyer :
– 20 \u20ac pour l\u2019utilisation de l\u2019ordinateur ou du laptop personnel,
– 20 \u20ac pour la connexion internet priv\u00e9e,
– 5 \u20ac par mois et par appareil (\u00e9cran, imprimante, scanner), avec un plafond de 10 \u20ac par mois, non cumulable avec l\u2019indemnit\u00e9 pour usage du PC personnel.<\/p>\n\n\n\n

Charge de la preuve<\/strong>
Dans la plupart des cas, la charge de la preuve repose sur l\u2019inspection. Mais pour les indemnit\u00e9s forfaitaires, c\u2019est l\u2019inverse : c\u2019est \u00e0 l\u2019employeur de d\u00e9montrer que le t\u00e9l\u00e9travail est bien effectu\u00e9. N\u2019accordez donc pas d\u2019indemnit\u00e9 de t\u00e9l\u00e9travail \u00e0 vos serveurs par exemple. M\u00eame pour un responsable ou un cuisinier qui effectue parfois des plannings ou des commandes \u00e0 domicile, il faut se demander s\u2019il consacre r\u00e9ellement en moyenne une journ\u00e9e compl\u00e8te par semaine \u00e0 ce travail.<\/p>\n\n\n\n

Il est recommand\u00e9 de formaliser au maximum par \u00e9crit : une politique t\u00e9l\u00e9travail, la mention des jours de t\u00e9l\u00e9travail dans la planification, et, si possible, une mention sp\u00e9cifique sur la fiche de paie, ainsi qu\u2019une annexe d\u00e9crivant l\u2019indemnit\u00e9.<\/p>\n\n\n\n

Si vous payez une indemnit\u00e9 sans frais r\u00e9els correspondants \u2013 parce que le travailleur ne t\u00e9l\u00e9travaille pas suffisamment \u2013 il s\u2019agit alors de \u00ab salaire d\u00e9guis\u00e9 \u00bb. Dans ce cas, l\u2019indemnit\u00e9 n\u2019est plus d\u00e9ductible comme frais professionnels et l\u2019ONSS et l\u2019imp\u00f4t seront dus r\u00e9troactivement, avec risques d\u2019amendes et d\u2019int\u00e9r\u00eats.<\/p>\n\n\n\n

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

En tant qu\u2019employeur, vous pouvez octroyer \u00e0 vos travailleurs qui prestent r\u00e9guli\u00e8rement depuis leur domicile une indemnit\u00e9 forfaitaire exon\u00e9r\u00e9e d\u2019imp\u00f4ts et de cotisations ONSS. Mais avant de vous lancer, mieux vaut lire attentivement ce qui suit. Travail \u00e0 domicile r\u00e9gulierAux travailleurs qui prestent r\u00e9guli\u00e8rement depuis leur domicile, l\u2019employeur peut accorder une indemnit\u00e9 de t\u00e9l\u00e9travail couvrant…<\/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-931","post","type-post","status-publish","format-standard","hentry","category-juridique"],"acf":[],"yoast_head":"\nL\u2019indemnit\u00e9 de travail \u00e0 domicile - 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\/lindemnite-de-travail-a-domicile\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019indemnit\u00e9 de travail \u00e0 domicile - Horecafocus\" \/>\n<meta property=\"og:description\" content=\"En tant qu\u2019employeur, vous pouvez octroyer \u00e0 vos travailleurs qui prestent r\u00e9guli\u00e8rement depuis leur domicile une indemnit\u00e9 forfaitaire exon\u00e9r\u00e9e d\u2019imp\u00f4ts et de cotisations ONSS. Mais avant de vous lancer, mieux vaut lire attentivement ce qui suit. Travail \u00e0 domicile r\u00e9gulierAux travailleurs qui prestent r\u00e9guli\u00e8rement depuis leur domicile, l\u2019employeur peut accorder une indemnit\u00e9 de t\u00e9l\u00e9travail couvrant...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/horecafocusgroup.be\/fr\/lindemnite-de-travail-a-domicile\/\" \/>\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=\"2025-09-15T07:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-05T16:20:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/09\/08-05-2025-horeca-focus-foto-museum-dag-1-0911-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1920\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Eline Goeyens\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eline Goeyens\" \/>\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\\\/lindemnite-de-travail-a-domicile\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/lindemnite-de-travail-a-domicile\\\/\"},\"author\":{\"name\":\"Eline Goeyens\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#\\\/schema\\\/person\\\/ce26515ed8fbd5fd0633c2edeab15b65\"},\"headline\":\"L\u2019indemnit\u00e9 de travail \u00e0 domicile\",\"datePublished\":\"2025-09-15T07:00:00+00:00\",\"dateModified\":\"2025-12-05T16:20:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/lindemnite-de-travail-a-domicile\\\/\"},\"wordCount\":642,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/lindemnite-de-travail-a-domicile\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/horecafocusgroup.be\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/08-05-2025-horeca-focus-foto-museum-dag-1-0911-1-1024x768.jpg\",\"articleSection\":[\"juridique\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/lindemnite-de-travail-a-domicile\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/lindemnite-de-travail-a-domicile\\\/\",\"url\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/lindemnite-de-travail-a-domicile\\\/\",\"name\":\"L\u2019indemnit\u00e9 de travail \u00e0 domicile - 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