{"id":6761,"date":"2024-01-22T14:47:53","date_gmt":"2024-01-22T13:47:53","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=6761"},"modified":"2024-02-20T22:47:58","modified_gmt":"2024-02-20T21:47:58","slug":"bakertilly-newsletter-1er-janvier-2024-nouveautes-rh-payroll","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-1er-janvier-2024-nouveautes-rh-payroll\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; 1er janvier 2024 : nouveaut\u00e9s RH &#038; Payroll"},"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\u00bb6781&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 RH &amp; Payroll entr\u00e9es en vigueur au 1<sup>er<\/sup> janvier 2024.<\/p>\n<p>Cette newsletter est \u00e9galement l\u2019occasion de revenir sur d\u2019autres sujets d\u2019actualit\u00e9.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>NOUVEAU BAR\u00c8ME D\u2019IMP\u00d4T<\/strong><\/li>\n<\/ul>\n<p>Le bar\u00e8me d\u2019imp\u00f4t est adapt\u00e9 \u00e0 hauteur de 4 tranches indiciaires \u00e0 partir de 2024. Cela correspond \u00e0 une augmentation de toutes les tranches d\u2019imposition de +\/- 10% entra\u00eenant un all\u00e8gement fiscal pour les contribuables.<\/p>\n<p>Afin de b\u00e9n\u00e9ficier de cet all\u00e9gement d\u00e8s \u00e0 pr\u00e9sent, les frontaliers mari\u00e9s, \u00e9ligibles \u00e0 un taux personnalis\u00e9 dans le cadre de l\u2019assimilation fiscale, pourront proc\u00e9der \u00e0 une r\u00e9\u00e9valuation de leur taux via MyGuichet.lu : <a href=\"https:\/\/guichet.public.lu\/fr\/citoyens\/fiscalite\/declaration-impot-decompte\/fiche-retenue-impot\/imposition-collective-individuelle.html\" target=\"_blank\" rel=\"noopener\">https:\/\/guichet.public.lu\/fr\/citoyens\/fiscalite\/declaration-impot-decompte\/fiche-retenue-impot\/imposition-collective-individuelle.html<\/a>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>FIN DU CR\u00c9DIT D\u2019IMP\u00d4T CONJONCTURE (CIC) ET INTRODUCTION DU CR\u00c9DIT D\u2019IMP\u00d4T CI-CO2<\/strong><\/li>\n<\/ul>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t conjoncture qui avait \u00e9t\u00e9 introduit en 2023 n\u2019est plus d\u2019application \u00e0 compter de l\u2019ann\u00e9e d\u2019imposition 2024.<\/p>\n<p>En revanche, un cr\u00e9dit d\u2019imp\u00f4t CI-CO2 est introduit \u00e0 partir de l\u2019ann\u00e9e d\u2019imposition 2024 en vue de limiter l\u2019impact de la taxe CO2 pour les personnes ayant des revenus faibles \u00e0 moyens, comme suit :[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6782&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>DIMINUTION DU CR\u00c9DIT D\u2019IMP\u00d4T POUR SALARI\u00c9S (CIS)<\/strong><\/li>\n<\/ul>\n<p>A partir de l\u2019ann\u00e9e d\u2019imposition 2024, le cr\u00e9dit d\u2019imp\u00f4t pour salari\u00e9s est adapt\u00e9 comme suit :[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6783&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>CLASSE D\u2019IMP\u00d4T 1A<\/strong><\/li>\n<\/ul>\n<p>Un projet de r\u00e8glement grand-ducal pr\u00e9voit de mettre \u00e0 jour la liste des contribuables pouvant b\u00e9n\u00e9ficier de la classe d\u2019imp\u00f4t 1a.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>COTISATIONS SOCIALES DE L\u2019ASSOCI\u00c9 \/ ACTIONNAIRE AFFILI\u00c9 COMME IND\u00c9PENDANT AUPR\u00c8S DU CCSS<\/strong><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6784&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6785&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>CH\u00c8QUES-REPAS<\/strong><\/li>\n<\/ul>\n<p>\u00c0 partir du 01.01.2024, la valeur faciale du ch\u00e8que-repas pourra \u00eatre port\u00e9e \u00e0 15 \u20ac (au lieu de 10,80 \u20ac) et ce, \u00e0 l\u2019enti\u00e8re discr\u00e9tion de l\u2019employeur.<\/p>\n<p>L\u2019exemption fiscale maximum est port\u00e9e \u00e0 12,20 \u20ac (au lieu de 8 \u20ac). La participation personnelle du salari\u00e9 (ou l\u2019avantage en nature imposable dans son chef) fix\u00e9(e) \u00e0 2,80 \u20ac reste inchang\u00e9(e).[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6907&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]En compl\u00e9ment, il est pr\u00e9cis\u00e9 que :<\/p>\n<ul class=\"check\">\n<li>les ch\u00e8ques-repas sont dor\u00e9navant limit\u00e9s \u00e0 l\u2019achat de denr\u00e9es alimentaires 7j\/7 tant aupr\u00e8s des restaurateurs que des commer\u00e7ants;<\/li>\n<li>l\u2019utilisation des ch\u00e8ques-repas est dor\u00e9navant limit\u00e9e \u00e0 maximum 75 \u20ac \/ jour, soit 5 ch\u00e8ques-repas d\u2019une valeur faciale de 15 \u20ac ;<\/li>\n<li>les ch\u00e8ques-repas sont digitalis\u00e9s (l\u2019utilisation des ch\u00e8ques-repas papier est autoris\u00e9e jusqu\u2019au 31.12.2024).<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>FRONTALIERS ALLEMANDS &#8211; SEUIL FISCAL DES 34 JOURS<\/strong><\/li>\n<\/ul>\n<p>Le Luxembourg et l\u2019Allemagne se sont mis d\u2019accord sur un seuil de tol\u00e9rance de 34 jours. \u00c0 compter de 2024, les frontaliers allemands pourront donc travailler 34 jours par an (au lieu de 19 jours) en dehors du Luxembourg (en Allemagne ou dans un pays tiers) pour le compte de leur employeur luxembourgeois sans d\u00e9clencher une imposition en Allemagne.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>\u00c9LECTIONS SOCIALES<\/strong><\/li>\n<\/ul>\n<p>Les \u00e9lections des d\u00e9l\u00e9gu\u00e9s du personnel auront lieu le 12 mars 2024.<\/p>\n<p>Pour rappel, la mise en place d\u2019une d\u00e9l\u00e9gation du personnel est obligatoire dans toutes les entreprises occupant au moins 15 salari\u00e9s au cours des 12 mois pr\u00e9c\u00e9dant le 01.02.2024.<\/p>\n<p>L\u2019\u00e9ch\u00e9ancier (avec d\u00e9tails des \u00e9tapes \u00e0 suivre) ainsi que le guide permettant l\u2019organisation des \u00e9lections sociales sont disponibles sur le site de l\u2019ITM : <a href=\"https:\/\/itm.public.lu\/fr\/conditions-travail\/elections-sociales.html\" target=\"_blank\" rel=\"noopener\">https:\/\/itm.public.lu\/fr\/conditions-travail\/elections-sociales.html<\/a>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>MUTUALIT\u00c9 DES EMPLOYEURS : BAISSE DES TAUX DE COTISATIONS<\/strong><\/li>\n<\/ul>\n<p>\u00c0 compter de 2024 et afin de compenser la 3\u00e8me tranche indiciaire intervenue en septembre 2023, les taux de cotisation \u00e0 la Mutualit\u00e9 des Employeurs diminuent comme suit :[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6787&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]Retrouvez notre newsletter concernant les param\u00e8tres sociaux applicables au 01.01.2024 via le lien suivant : <a href=\"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-parametres-sociaux-au-01-01-2024\/\" target=\"_blank\" rel=\"noopener\">https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-parametres-sociaux-au-01-01-2024\/<\/a>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>FRAIS DE S\u00c9JOUR &amp; DE ROUTE<\/strong><\/li>\n<\/ul>\n<p>Les indemnit\u00e9s forfaitaires pour frais de s\u00e9jour &amp; de route accord\u00e9es par un employeur \u00e0 ses salari\u00e9s qui se d\u00e9placent au Luxembourg ou \u00e0 l\u2019\u00e9tranger sont adapt\u00e9es \u00e0 compter du 01.01.2024.<\/p>\n<p>Ces indemnit\u00e9s forfaitaires sont exon\u00e9r\u00e9es \u00e0 concurrence des montants pr\u00e9vus par le nouveau r\u00e8glement du Gouvernement en Conseil du 18.12.20233 : <a href=\"https:\/\/legilux.public.lu\/eli\/etat\/leg\/rgc\/2023\/12\/18\/a806\/jo\" target=\"_blank\" rel=\"noopener\">https:\/\/legilux.public.lu\/eli\/etat\/leg\/rgc\/2023\/12\/18\/a806\/jo<\/a>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>VOITURES DE SOCI\u00c9T\u00c9 ET TVA<\/strong><\/li>\n<\/ul>\n<p>Lorsqu\u2019un employeur met \u00e0 disposition de ses salari\u00e9s un v\u00e9hicule de soci\u00e9t\u00e9 utilis\u00e9 \u00e0 des fins priv\u00e9es, cela constitue une prestation soumise \u00e0 TVA. Traditionnellement, cette TVA \u00e9tait due au Luxembourg, peu importe le pays de r\u00e9sidence du salari\u00e9.<\/p>\n<p>Depuis une nouvelle interpr\u00e9tation des dispositions l\u00e9gales en la mati\u00e8re, elle est d\u00e9sormais due au Luxembourg ou dans le pays de r\u00e9sidence du salari\u00e9 en fonction de certains crit\u00e8res (voir notre newsletter \u00e0 ce sujet : <a href=\"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-voitures-de-societe-ou-la-tva-est-elle-due-dans-un-contexte-transfrontalier-quelles-implications-pour-les-employeurs\/\" target=\"_blank\" rel=\"noopener\">https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-voitures-de-societe-ou-la-tva-est-elle-due-dans-un-contexte-transfrontalier-quelles-implications-pour-les-employeurs\/<\/a>).[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>ACTIONS DE L\u2019EMPLOYEUR POUR LES FRONTALIERS FRAN\u00c7AIS D\u00c9PASSANT LE SEUIL FISCAL EN 2023<\/strong><\/li>\n<\/ul>\n<p>Les entreprises employant des frontaliers fran\u00e7ais (maintenus sous le r\u00e9gime de s\u00e9curit\u00e9 sociale luxembourgeois) qui ont exc\u00e9d\u00e9 le seuil de tol\u00e9rance fiscale des 34 jours en 2023, sont tenus de d\u00e9clarer aupr\u00e8s des autorit\u00e9s fiscales fran\u00e7aises la portion de r\u00e9mun\u00e9ration imposable en France pour chacun de ces salari\u00e9s. <span style=\"color: #e85656;\"><strong>Cette d\u00e9claration est \u00e0 effectuer au plus tard le 10.02.2024.<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>T\u00c9L\u00c9TRAVAIL ET ACTIVIT\u00c9S DES FRONTALIERS HORS DU LUXEMBOURG &#8211; IMPLICATIONS ET D\u00c9MARCHES EN MATI\u00c8RE DE S\u00c9CURIT\u00c9 SOCIALE<\/strong><\/li>\n<\/ul>\n<p>Depuis le 01.07.2023, les employeurs doivent \u00e0 nouveau couvrir leurs frontaliers amen\u00e9s \u00e0 travailler en-dehors du Luxembourg par le biais d\u2019un certificat A1 de pluri-activit\u00e9 :[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6791&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>TANTI\u00c8MES ET TVA<\/strong><\/li>\n<\/ul>\n<p>Pour rappel, la circulaire n\u00b0781 du 30.09.2016 de l\u2019AED a impos\u00e9 aux administrateurs ind\u00e9pendants de s\u2019immatriculer \u00e0 la TVA \u00e0 partir du 01.01.2017.<\/p>\n<p>Suite \u00e0 la question pr\u00e9judicielle pos\u00e9e par le Tribunal d\u2019arrondissement de Luxembourg, la CJUE a rendu, le 21.12.2023, un arr\u00eat tr\u00e8s attendu qui apporte des \u00e9claircissements sur la mani\u00e8re dont la directive TVA doit \u00eatre comprise au regard de l\u2019activit\u00e9 des membres d\u2019un conseil d\u2019administration. Il est pr\u00e9cis\u00e9 que les tanti\u00e8mes per\u00e7us par un administrateur ne doivent pas \u00eatre soumis \u00e0 la TVA d\u00e8s lors que celui-ci n\u2019agit pas pour son propre compte et ne supporte pas le risque \u00e9conomique li\u00e9 \u00e0 son activit\u00e9.<\/p>\n<p>L\u2019AED a r\u00e9agi sans attendre et a \u00e9mis une nouvelle circulaire n\u00b0781-1 en date du 22.12.2023 qui suspend imm\u00e9diatement la circulaire n\u00b0 781 du 30.09.2016, dans l\u2019attente d\u2019une d\u00e9cision du Tribunal d\u2019arrondissement de Luxembourg.<\/p>\n<p>En pratique, la majorit\u00e9 des administrateurs devraient \u00eatre lib\u00e9r\u00e9s de l\u2019assujettissement \u00e0 la TVA. Une analyse au cas par cas reste cependant recommand\u00e9e.<\/p>\n<p>Nous attendons la prochaine circulaire de l\u2019AED qui apportera les pr\u00e9cisions n\u00e9cessaires quant \u00e0 la proc\u00e9dure de r\u00e9gularisation (voir \u00e9galement la communication de l\u2019AED du 15.01.2024 : <a href=\"https:\/\/pfi.public.lu\/fr\/actualites\/2024\/admincjue.html\" target=\"_blank\" rel=\"noopener\">https:\/\/pfi.public.lu\/fr\/actualites\/2024\/admincjue.html<\/a>).[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]Les \u00e9quipes de Baker Tilly sont \u00e0 votre disposition pour vous conseiller et vous assister en vue de votre mise en conformit\u00e9.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_raw_html css=\u00a0\u00bb.vc_custom_1672912579640{margin-bottom: 0px !important;}\u00a0\u00bb]JTNDZGl2JTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDEwMCUyNSUzQiUyMiUzRSUzQ2hyJTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDUwcHglM0IlMjBjb2xvciUzQSUyMCUyM2M5ZWM1MSUzQiUyMHRleHQtYWxpZ24lM0ElMjBsZWZ0JTNCJTIwZGlzcGxheSUzQSUyMGlubGluZS1ibG9jayUzQiUyMGJvcmRlci13aWR0aCUzQSUyMDAlMjAwJTIwMXB4JTIwMCUzQiUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][vc_column_text]<span style=\"font-size: 8pt;\"><sup>1<\/sup> Applicable \u00e9galement \u00e0 l\u2019administrateur de S.A. qui n\u2019est pas actionnaire.<br \/>\n<sup>2<\/sup> Via le formulaire 164 R\/NR.<br \/>\n<sup>3<\/sup> R\u00e8glement destin\u00e9 aux fonctionnaires, applicable \u00e9galement aux salari\u00e9s.<\/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\u00bb6789&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6781&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 RH &amp; Payroll entr\u00e9es en vigueur au 1er janvier 2024. 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