{"id":4921,"date":"2023-01-17T12:05:18","date_gmt":"2023-01-17T11:05:18","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=4921"},"modified":"2023-01-17T13:33:47","modified_gmt":"2023-01-17T12:33:47","slug":"bakertilly-newsletter-nouveautes-rh-et-fiscales-concernant-les-employeurs-fr","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-nouveautes-rh-et-fiscales-concernant-les-employeurs-fr\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Nouveaut\u00e9s RH et fiscales concernant les employeurs &#8211; FR"},"content":{"rendered":"<div 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb4929&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]Nous souhaitons mettre l\u2019accent sur une s\u00e9rie de nouvelles mesures qui impactent la gestion du personnel et qui entrent en vigueur \u00e0 dater du 1<sup>er<\/sup> janvier 2023<sup>1<\/sup>.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Prime participative pour les salari\u00e9s : prise en compte de la notion de groupe<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]Depuis 2021, les employeurs peuvent accorder \u00e0 leurs salari\u00e9s (ou une cat\u00e9gorie de salari\u00e9s) une prime participative, bas\u00e9e sur le b\u00e9n\u00e9fice de l\u2019entreprise. Sous r\u00e9serve du respect de certaines conditions, la prime accord\u00e9e b\u00e9n\u00e9ficie d\u2019une exemption fiscale de 50% dans le chef du salari\u00e9.<\/p>\n<p>Parmi ces conditions, le montant total des primes participatives ne doit pas exc\u00e9der 5% du r\u00e9sultat positif de l\u2019exercice d\u2019exploitation pr\u00e9c\u00e9dant celui de l\u2019octroi de la prime.<\/p>\n<p>Jusqu\u2019 \u00e0 pr\u00e9sent, il y avait lieu de prendre en consid\u00e9ration le b\u00e9n\u00e9fice r\u00e9alis\u00e9 par la soci\u00e9t\u00e9 qui payait le salaire (r\u00e9f\u00e9rence \u00e0 l\u2019employeur mentionn\u00e9 sur la carte d\u2019imp\u00f4t du salari\u00e9) et non par le groupe auquel elle appartient.<\/p>\n<p>\u00c0 compter du 01.01.2023, il est dor\u00e9navant possible (option annuelle) de calculer le seuil de 5% en prenant en compte le r\u00e9sultat global r\u00e9alis\u00e9 par un groupe de soci\u00e9t\u00e9s (formant une unit\u00e9 fiscale au LXG au sens de l\u2019art. 164bis L.I.R.) sous r\u00e9serve des conditions suivantes :<\/p>\n<ul>\n<li>Les membres du groupe int\u00e9gr\u00e9 doivent avoir opt\u00e9 pour l\u2019int\u00e9gration fiscale au cours de l\u2019ann\u00e9e d\u2019octroi de la prime participative ainsi que l\u2019ann\u00e9e pr\u00e9c\u00e9dente ;<\/li>\n<li>Chaque membre du groupe int\u00e9gr\u00e9 doit :\n<ul>\n<li>avoir r\u00e9alis\u00e9 un b\u00e9n\u00e9fice commercial, agricole, forestier ou provenant de l\u2019exercice d\u2019une profession lib\u00e9rale ;<\/li>\n<li>tenir une comptabilit\u00e9 r\u00e9guli\u00e8re au cours de l\u2019ann\u00e9e d\u2019octroi de la prime participative ainsi que l\u2019ann\u00e9e pr\u00e9c\u00e9dente ;<\/li>\n<\/ul>\n<\/li>\n<li>La r\u00e9partition du montant total disponible de la prime participative est laiss\u00e9e \u00e0 la libre discr\u00e9tion des membres du groupe int\u00e9gr\u00e9 ;<\/li>\n<li>La soci\u00e9t\u00e9 int\u00e9grante ou la soci\u00e9t\u00e9 filiale int\u00e9grante doit informer le bureau RTS et fournir la liste des salari\u00e9s b\u00e9n\u00e9ficiaires de la prime participative (pour chaque membre du groupe int\u00e9gr\u00e9).<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">R\u00e9gime fiscal de faveur pour les impatri\u00e9s : diminution du seuil d\u2019\u00e9ligibilit\u00e9<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]Pour rappel, ce r\u00e9gime de faveur a pour objectif d\u2019aider les entreprises \u00e0 attirer du personnel hautement qualifi\u00e9 en d\u00e9fiscalisant totalement ou partiellement certains avantages qui leur sont accord\u00e9s (frais de d\u00e9m\u00e9nagement, voyage, logement, scolarit\u00e9, diff\u00e9rentiel du co\u00fbt de la vie, \u00e9galisation fiscale).<\/p>\n<p>A compter du 01.01.2023, l\u2019employeur peut appliquer les exemptions pr\u00e9vues par le r\u00e9gime fiscal de faveur aux salari\u00e9s qui per\u00e7oivent une r\u00e9mun\u00e9ration fixe d\u2019au moins 75.000 \u20ac par an &#8211; hors avantages en nature et en esp\u00e8ces (au lieu de 100.000 \u20ac par an auparavant).[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Adaptation du cr\u00e9dit d\u2019imp\u00f4t pour salaire social minimum (CISSM)<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]<\/p>\n<div>\n<div>En raison de l\u2019augmentation du salaire social minimum au 01.01.2023 et afin d\u2019\u00e9viter que certains salari\u00e9s ne soient dor\u00e9navant plus \u00e9ligibles au CISSM, les tranches de revenus prises en compte sont major\u00e9es comme suit :<\/div>\n<ul>\n<li>CISSM de 70 \u20ac par mois pour les salari\u00e9s percevant un salaire brut mensuel compris entre 1.800 \u20ac et 3.000 \u20ac (1.500 \u20ac et 2.500 \u20ac auparavant)<\/li>\n<li>Le CISSM de 70 \u20ac par mois est diminu\u00e9 progressivement pour les salari\u00e9s b\u00e9n\u00e9ficiant d\u2019un salaire mensuel brut compris entre 3.000 \u20ac et 3.600 \u20ac (2.500 \u20ac et 3.000 \u20ac auparavant)<\/li>\n<li>Le CISSM n\u2019est pas accord\u00e9 pour un salaire brut mensuel &lt; 1.800 \u20ac et &gt; 3.600 \u20ac<\/li>\n<\/ul>\n<\/div>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Augmentation du cr\u00e9dit d\u2019imp\u00f4t monoparental (CIM)<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]<\/p>\n<div>\n<ul>\n<li>Le CIM passe de 1.500 \u20ac \u00e0 2.505 \u20ac pour un contribuable dont le revenu imposable est inf\u00e9rieur \u00e0 60.000 \u20ac (au lieu de 35.000 \u20ac auparavant)<\/li>\n<li>Pour un revenu imposable entre 60.000 \u20ac et 105.000 \u20ac, il est diminu\u00e9 progressivement pour atteindre 750 \u20ac. Au-del\u00e0 de 105.000 \u20ac, il est maintenu \u00e0 750 \u20ac<\/li>\n<li>Le CIM est diminu\u00e9 \u00e0 concurrence de 50% du montant des allocations de toute nature dont b\u00e9n\u00e9ficie l\u2019enfant (sauf les rentes d\u2019orphelin et prestations familiales) dans la mesure o\u00f9 elles d\u00e9passent un certain seuil annuel lequel passe de 2.208 \u20ac \u00e0 2.424 \u20ac<\/li>\n<\/ul>\n<\/div>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Adaptation du r\u00e9gime fiscal applicable aux salaires occasionnels<\/span><\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb15px\u00a0\u00bb][vc_column_text]<\/p>\n<div>\n<ul>\n<li><strong>\u00c9tudiants \/ stagiaires<\/strong><\/li>\n<\/ul>\n<p>L\u2019 employeur est dispens\u00e9 de retenue \u00e0 la source sur les salaires \/ indemnit\u00e9s pay\u00e9s aux \u00e9tudiants ou aux stagiaires \u00e0 condition que le salaire horaire net n\u2019exc\u00e8de pas 16 \u20ac (au lieu de 14 \u20ac auparavant).<\/p>\n<ul>\n<li><strong>Travailleurs occasionnels<\/strong><\/li>\n<\/ul>\n<p>L\u2019 employeur qui fait appel \u00e0 des travailleurs occasionnels est autoris\u00e9, sous certaines conditions, \u00e0 appliquer une retenue \u00e0 la source forfaitaire de 15% sur les salaires.<\/p>\n<\/div>\n<p>L\u2019 une de ces conditions est que le salaire net d\u2019imp\u00f4t et de cotisations sociales n\u2019exc\u00e8de pas 16 \u20ac (au lieu de 14 \u20ac auparavant).[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Abattement pour enfant ne faisant pas partie du m\u00e9nage du contribuable<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]L\u2019 abattement accord\u00e9 pour la contribution aux frais d\u2019entretien et d\u2019\u00e9ducation des enfants ne faisant pas partie du m\u00e9nage fiscal du contribuable (pensions alimentaires, etc.) est port\u00e9 de 4.020 \u20ac \u00e0 4.422 \u20ac par an et par enfant.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Abolition de l\u2019acompte en mati\u00e8re de cotisations sociales<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]L\u2019 avance demand\u00e9e \u00e0 titre d\u2019acompte sur les cotisations sociales est supprim\u00e9e \u00e0 compter du 01.01.2023 : <span style=\"color: #c9ec51;\"><a style=\"color: #c9ec51;\" href=\"https:\/\/ccss.public.lu\/fr\/actualites\/2022\/12\/30.html\" target=\"_blank\" rel=\"noopener\">https:\/\/ccss.public.lu\/fr\/actualites\/2022\/12\/30.html<\/a><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Saisie \/ cession sur salaire : adaptation des tranches de revenus<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]Un projet de r\u00e8glement grand-ducal du 13.09.2022 (non encore adopt\u00e9) pr\u00e9voit d\u2019adapter les tranches de revenus en vue de tenir compte de l\u2019\u00e9volution de l\u2019\u00e9chelle mobile des salaires, ce qui entra\u00eenera une diminution du montant retenu sur le salaire.<\/p>\n<p>Les nouvelles tranches entreront en vigueur le 1<sup>er<\/sup> jour du mois suivant la publication du r\u00e8glement au journal officiel.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb4930&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb img_link_target=\u00a0\u00bb_blank\u00a0\u00bb link=\u00a0\u00bbhttps:\/\/www.bakertilly.lu\/french\/news\/\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1673956044971{margin-bottom: 0px !important;border-bottom-width: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">D\u00e9claration fiscale des personnes physiques : extension du d\u00e9lai de d\u00e9p\u00f4t<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]Le d\u00e9lai de d\u00e9p\u00f4t de la d\u00e9claration pour l\u2019imp\u00f4t sur le revenu est dor\u00e9navant fix\u00e9 au 31 d\u00e9cembre de l\u2019ann\u00e9e suivante (au lieu du 31 mars jusqu\u2019\u00e0 pr\u00e9sent).<\/p>\n<p>Ce nouveau d\u00e9lai s\u2019appliquera pour la premi\u00e8re fois aux d\u00e9clarations fiscales relatives \u00e0 l\u2019ann\u00e9e d\u2019imposition 2022.<\/p>\n<p>Il en va de m\u00eame pour les demandes d\u2019imposition individuelle ou collective des partenaires \/ contribuables mari\u00e9s r\u00e9sidents ou non-r\u00e9sidents. [\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 8pt;\"><sup>1<\/sup> Loi du 23.12.2022 concernant le budget des recettes et des d\u00e9penses de l\u2019Etat pour l\u2019exercice 2023.<\/span><br \/>\n<span style=\"font-size: 8pt;\">-R\u00e8glement grand-ducal du 23.12.2022 modifiant le r\u00e8glement grand-ducal modifi\u00e9 du 9.01.1974 portant ex\u00e9cution de l\u2019article 137 de la loi modifi\u00e9e du 4.12.1967 concernant l\u2019imp\u00f4t sur le revenu.<\/span><br \/>\n<span style=\"font-size: 8pt;\">-R\u00e8glement grand-ducal du 16.12.2022 portant abrogation du r\u00e8glement grand-ducal du 28.01.1987 concernant la perception des cotisations de s\u00e9curit\u00e9 sociale par le Centre d\u2019informatique, d\u2019affiliation et de perception des cotisations.<\/span><br \/>\n<span style=\"font-size: 8pt;\">-Projet de r\u00e8glement grand-ducal du 13.09.2022 fixant les taux de cessibilit\u00e9 et de saisissabilit\u00e9 des r\u00e9mun\u00e9rations de travail, pensions et rentes.<\/span>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb4931&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb img_link_target=\u00a0\u00bb_blank\u00a0\u00bb link=\u00a0\u00bbhttps:\/\/www.bakertilly.lu\/french\/news\/\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615209556{background-color: #1c2123 !important;}\u00a0\u00bb el_id=\u00a0\u00bbfooterExperts\u00a0\u00bb][vc_column][vc_single_image image=\u00a0\u00bb883&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615258022{background-color: #000002 !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column 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