{"id":4731,"date":"2019-06-25T07:31:17","date_gmt":"2019-06-25T06:31:17","guid":{"rendered":"https:\/\/sodalisbe.webhosting.be\/?p=3724"},"modified":"2019-06-25T07:31:17","modified_gmt":"2019-06-25T06:31:17","slug":"augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable","status":"publish","type":"post","link":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/","title":{"rendered":"Augmentation du nombre d&#8217;heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Le 19 juin 2019, un arr\u00eat\u00e9 royal a \u00e9t\u00e9 publi\u00e9 au Moniteur belge modifiant l&#8217;annexe III du Code des imp\u00f4ts sur les revenus de 1992 (CIR).<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>En avril 2019, une loi a \u00e9t\u00e9 publi\u00e9e, disposant qu&#8217;\u00e0 compter du 1<sup>er<\/sup> janvier 2019, le nombre d&#8217;heures suppl\u00e9mentaires pouvant b\u00e9n\u00e9ficier d&#8217;une exon\u00e9ration partielle de pr\u00e9compte professionnel augmenterait de 130 \u00e0 180 heures par travailleur et par an. Le nombre maximum d&#8217;heures suppl\u00e9mentaires pouvant b\u00e9n\u00e9ficier d&#8217;une exon\u00e9ration partielle de pr\u00e9compte professionnel a donc \u00e9t\u00e9 port\u00e9 \u00e0 180 heures pour les r\u00e9mun\u00e9rations pay\u00e9es ou accord\u00e9es du 1<sup>er<\/sup> janvier 2019 au 31 d\u00e9cembre 2020.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Pour les secteurs o\u00f9 le plafond a d\u00e9j\u00e0 \u00e9t\u00e9 relev\u00e9, rien ne changera :<\/p>\n<ul>\n<li>Horeca (CP 302) : max. 360 heures\u00a0;<\/li>\n<li>Construction (CP 124): max. 180 heures \u00e0 condition d\u2019utiliser un syst\u00e8me \u00e9lectronique d\u2019enregistrement des pr\u00e9sences.<\/li>\n<\/ul>\n<p>Cet arr\u00eat\u00e9 royal publi\u00e9 r\u00e9cemment ajoute \u00e9galement ce r\u00e8glement aux r\u00e8gles d&#8217;application \u00e9nonc\u00e9es \u00e0 l&#8217;annexe III du CIR. L&#8217;arr\u00eat\u00e9 royal dispose que le maximum de 130 heures suppl\u00e9mentaires sera port\u00e9 \u00e0 180 heures pour les ann\u00e9es d\u2019imposition 2020 et 2021. Le Conseil des ministres doit \u00e9valuer l&#8217;impact de cette augmentation sur le march\u00e9 du travail au plus tard le 30 juin 2020. En cas d&#8217;\u00e9valuation positive, l&#8217;augmentation pourra \u00eatre prolong\u00e9e pour une dur\u00e9e ind\u00e9termin\u00e9e. L&#8217;AR a pris effet au 1<sup>er<\/sup> janvier 2019.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><em>Source : Arr\u00eat\u00e9 royal du 6 juin 2019 modifiant l&#8217;annexe III de l\u2019arr\u00eat\u00e9 royal\/CIR 92, Moniteur belge du 19 juin 2019.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Si vous avez des questions ou si vous souhaitez plus d&#8217;informations \u00e0 propos de cet article, contactez notre service juridique.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; Le 19 juin 2019, un arr\u00eat\u00e9 royal a \u00e9t\u00e9 publi\u00e9 au Moniteur belge modifiant l&#8217;annexe III du Code des imp\u00f4ts sur les revenus de 1992 (CIR). &nbsp; &nbsp; &nbsp; En avril 2019, une loi a \u00e9t\u00e9 publi\u00e9e, disposant qu&#8217;\u00e0 compter du 1er janvier 2019, le nombre d&#8217;heures suppl\u00e9mentaires pouvant b\u00e9n\u00e9ficier d&#8217;une exon\u00e9ration partielle [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2365,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-4731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Augmentation du nombre d&#039;heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable - Sodalis<\/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:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Augmentation du nombre d&#039;heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable - Sodalis\" \/>\n<meta property=\"og:description\" content=\"&nbsp; &nbsp; Le 19 juin 2019, un arr\u00eat\u00e9 royal a \u00e9t\u00e9 publi\u00e9 au Moniteur belge modifiant l&#8217;annexe III du Code des imp\u00f4ts sur les revenus de 1992 (CIR). &nbsp; &nbsp; &nbsp; En avril 2019, une loi a \u00e9t\u00e9 publi\u00e9e, disposant qu&#8217;\u00e0 compter du 1er janvier 2019, le nombre d&#8217;heures suppl\u00e9mentaires pouvant b\u00e9n\u00e9ficier d&#8217;une exon\u00e9ration partielle [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/\" \/>\n<meta property=\"og:site_name\" content=\"Sodalis\" \/>\n<meta property=\"article:published_time\" content=\"2019-06-25T06:31:17+00:00\" \/>\n<meta name=\"author\" content=\"Sodalis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sodalis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/\"},\"author\":{\"name\":\"Sodalis\",\"@id\":\"https:\/\/sodalis.be\/nl\/#\/schema\/person\/22005fed7e2807cf21750aa7e2ef2548\"},\"headline\":\"Augmentation du nombre d&#8217;heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable\",\"datePublished\":\"2019-06-25T06:31:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/\"},\"wordCount\":300,\"publisher\":{\"@id\":\"https:\/\/sodalis.be\/nl\/#organization\"},\"image\":{\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"news-fr\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/\",\"url\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/\",\"name\":\"Augmentation du nombre d'heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable - Sodalis\",\"isPartOf\":{\"@id\":\"https:\/\/sodalis.be\/nl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2019-06-25T06:31:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#breadcrumb\"},\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sodalis.be\/nl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Augmentation du nombre d&#8217;heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/sodalis.be\/nl\/#website\",\"url\":\"https:\/\/sodalis.be\/nl\/\",\"name\":\"Sodalis\",\"description\":\"Het sociaal secretariaat dat met u meedenkt\",\"publisher\":{\"@id\":\"https:\/\/sodalis.be\/nl\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/sodalis.be\/nl\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"nl-NL\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/sodalis.be\/nl\/#organization\",\"name\":\"Sodalis\",\"url\":\"https:\/\/sodalis.be\/nl\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\/\/sodalis.be\/nl\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/sodalis.be\/wp-content\/uploads\/2021\/02\/sodalislogo.png\",\"contentUrl\":\"https:\/\/sodalis.be\/wp-content\/uploads\/2021\/02\/sodalislogo.png\",\"width\":806,\"height\":174,\"caption\":\"Sodalis\"},\"image\":{\"@id\":\"https:\/\/sodalis.be\/nl\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/sodalis.be\/nl\/#\/schema\/person\/22005fed7e2807cf21750aa7e2ef2548\",\"name\":\"Sodalis\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Augmentation du nombre d'heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable - Sodalis","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:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/","og_locale":"nl_NL","og_type":"article","og_title":"Augmentation du nombre d'heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable - Sodalis","og_description":"&nbsp; &nbsp; Le 19 juin 2019, un arr\u00eat\u00e9 royal a \u00e9t\u00e9 publi\u00e9 au Moniteur belge modifiant l&#8217;annexe III du Code des imp\u00f4ts sur les revenus de 1992 (CIR). &nbsp; &nbsp; &nbsp; En avril 2019, une loi a \u00e9t\u00e9 publi\u00e9e, disposant qu&#8217;\u00e0 compter du 1er janvier 2019, le nombre d&#8217;heures suppl\u00e9mentaires pouvant b\u00e9n\u00e9ficier d&#8217;une exon\u00e9ration partielle [&hellip;]","og_url":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/","og_site_name":"Sodalis","article_published_time":"2019-06-25T06:31:17+00:00","author":"Sodalis","twitter_card":"summary_large_image","twitter_misc":{"Geschreven door":"Sodalis","Geschatte leestijd":"1 minuut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#article","isPartOf":{"@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/"},"author":{"name":"Sodalis","@id":"https:\/\/sodalis.be\/nl\/#\/schema\/person\/22005fed7e2807cf21750aa7e2ef2548"},"headline":"Augmentation du nombre d&#8217;heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable","datePublished":"2019-06-25T06:31:17+00:00","mainEntityOfPage":{"@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/"},"wordCount":300,"publisher":{"@id":"https:\/\/sodalis.be\/nl\/#organization"},"image":{"@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#primaryimage"},"thumbnailUrl":"","articleSection":["news-fr"],"inLanguage":"nl-NL"},{"@type":"WebPage","@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/","url":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/","name":"Augmentation du nombre d'heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable - Sodalis","isPartOf":{"@id":"https:\/\/sodalis.be\/nl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#primaryimage"},"image":{"@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#primaryimage"},"thumbnailUrl":"","datePublished":"2019-06-25T06:31:17+00:00","breadcrumb":{"@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#breadcrumb"},"inLanguage":"nl-NL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/"]}]},{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/sodalis.be\/nl\/augmentation-du-nombre-dheures-supplementaires-avec-un-regime-fiscal-favorable\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/sodalis.be\/nl\/"},{"@type":"ListItem","position":2,"name":"Augmentation du nombre d&#8217;heures suppl\u00e9mentaires avec un r\u00e9gime fiscal favorable"}]},{"@type":"WebSite","@id":"https:\/\/sodalis.be\/nl\/#website","url":"https:\/\/sodalis.be\/nl\/","name":"Sodalis","description":"Het sociaal secretariaat dat met u meedenkt","publisher":{"@id":"https:\/\/sodalis.be\/nl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/sodalis.be\/nl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"nl-NL"},{"@type":"Organization","@id":"https:\/\/sodalis.be\/nl\/#organization","name":"Sodalis","url":"https:\/\/sodalis.be\/nl\/","logo":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/sodalis.be\/nl\/#\/schema\/logo\/image\/","url":"https:\/\/sodalis.be\/wp-content\/uploads\/2021\/02\/sodalislogo.png","contentUrl":"https:\/\/sodalis.be\/wp-content\/uploads\/2021\/02\/sodalislogo.png","width":806,"height":174,"caption":"Sodalis"},"image":{"@id":"https:\/\/sodalis.be\/nl\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/sodalis.be\/nl\/#\/schema\/person\/22005fed7e2807cf21750aa7e2ef2548","name":"Sodalis"}]}},"_links":{"self":[{"href":"https:\/\/sodalis.be\/nl\/wp-json\/wp\/v2\/posts\/4731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sodalis.be\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sodalis.be\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sodalis.be\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sodalis.be\/nl\/wp-json\/wp\/v2\/comments?post=4731"}],"version-history":[{"count":0,"href":"https:\/\/sodalis.be\/nl\/wp-json\/wp\/v2\/posts\/4731\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sodalis.be\/nl\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/sodalis.be\/nl\/wp-json\/wp\/v2\/media?parent=4731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sodalis.be\/nl\/wp-json\/wp\/v2\/categories?post=4731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sodalis.be\/nl\/wp-json\/wp\/v2\/tags?post=4731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}