{"id":9442,"date":"2026-09-30T08:49:54","date_gmt":"2026-09-30T06:49:54","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=9442"},"modified":"2026-09-30T08:49:54","modified_gmt":"2026-09-30T06:49:54","slug":"bakertilly-seminaire-13-10-2026-decrypter-lactualite-rh-payroll-de-la-rentree","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-seminaire-13-10-2026-decrypter-lactualite-rh-payroll-de-la-rentree\/","title":{"rendered":"BAKERTILLY &#8211; S\u00e9minaire &#8211; 13\/10\/2026 &#8211; D\u00e9crypter l\u2019actualit\u00e9 RH &#038; Payroll de la rentr\u00e9e"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1790750972608{margin-bottom: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb9309&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1787826525876{margin-bottom: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1771932452321{margin-top: 0px !important;padding-top: 20px !important;padding-right: 30px !important;padding-bottom: 40px !important;padding-left: 30px !important;background-color: #C9EC51 !important;}\u00a0\u00bb el_id=\u00a0\u00bbtitleHeader\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1787825838971{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\" style=\"font-size: 40px;\"><strong class=\"CarnacBold\">D\u00c9CRYPTER L\u2019ACTUALIT\u00c9 RH<br \/>\n&amp; PAYROLL DE LA RENTR\u00c9E<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbintervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690606861{padding-top: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690103795{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690580071{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7249&Prime; img_size=\u00a0\u00bb200&#215;200&Prime; alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1769523925445{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690475216{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1769523901412{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenante<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #c9ec51;\">Janique<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #c9ec51;\">Bultot<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690109869{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690586343{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb8959&Prime; img_size=\u00a0\u00bb200&#215;200&Prime; alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1769524098237{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690480341{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1769523979736{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenante<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #c9ec51;\">Julie<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #c9ec51;\">Ratajczak<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688490711{margin-bottom: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688511854{padding-top: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688582823{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688625105{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1787826659947{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<strong>Ce qui change maintenant et ce qu\u2019il faut pr\u00e9parer pour 2027<\/strong><\/p>\n<p>Cr\u00e9dits d\u2019imp\u00f4t, voitures de soci\u00e9t\u00e9, stock-options, pension progressive, frontaliers, t\u00e9l\u00e9travail, reclassement externe\u2026 Faites le point sur les principales nouveaut\u00e9s Payroll &amp; RH et leurs impacts concrets pour les employeurs.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #c9ec51;\"><strong>Pouvoir d\u2019achat &amp; Payroll &#8211; Resilienzpak 2026 \/ Projet de loi n\u00b08775<\/strong><\/span><\/p>\n<ul>\n<li><strong>Introduction temporaire d\u2019un cr\u00e9dit d\u2019imp\u00f4t conjoncture (CIC) :<\/strong> application pr\u00e9vue du 01.06 au 31.12.2026, avec r\u00e9gularisation r\u00e9troactive en paie (d\u00e8s entr\u00e9e en vigueur de la loi)<\/li>\n<li><strong>Augmentation du cr\u00e9dit d\u2019imp\u00f4t salaire social minimum (CISSM) :<\/strong> augmentation progressive \u00e0 partir de 2027<\/li>\n<li><strong>Bar\u00e8me de l\u2019imp\u00f4t :<\/strong> adaptation \u00e0 hauteur d\u2019une tranche indiciaire \u00e0 partir du 01.01.2027 (augmentation des tranches de revenus de 2,5 %)<\/li>\n<li><strong>Salaire social minimum (SSM) :<\/strong> augmentation structurelle de 3,8 % \u00e0 partir du 01.01.2027<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #c9ec51;\"><strong>Compensations &amp; Benefits : les nouveaut\u00e9s \u00e0 surveiller<\/strong><\/span><\/p>\n<p><strong>Voitures de soci\u00e9t\u00e9 &#8211; Projet de r\u00e8glement grand-ducal<\/strong><\/p>\n<ul>\n<li><strong>V\u00e9hicules 100 % \u00e9lectriques :<\/strong> maintien envisag\u00e9 jusqu\u2019en 2030 d\u2019une fiscalit\u00e9 avantageuse, avec un avantage en nature calcul\u00e9 \u00e0 0,5 % ou 0,6 %<\/li>\n<li><strong>Hybrides rechargeables :<\/strong> introduction envisag\u00e9e d\u2019un taux favorable de 1 % pour les v\u00e9hicules \u00e9mettant au maximum 50 g de CO2\/km (WLTP)<\/li>\n<li><strong>Quelles sont les r\u00e8gles d\u2019application (dates de contrat et d\u2019immatriculation) ?<\/strong><\/li>\n<\/ul>\n<p><strong>Stock-options &#8211; Projet de loi n\u00b08782<\/strong><\/p>\n<ul>\n<li>Clarification du r\u00e9gime fiscal de droit commun applicable aux stock-options<\/li>\n<li>Nouveau r\u00e9gime fiscal de faveur pour start-ups (jeunes entreprises innovantes)<\/li>\n<\/ul>\n<p><strong>Pension progressive &amp; avantage fiscal &#8211; Projet de loi n\u00b08773<\/strong><\/p>\n<ul>\n<li>Pension progressive : comment organiser une r\u00e9duction du temps de travail tout en permettant au salari\u00e9 de percevoir une partie de sa pension ?<\/li>\n<li>Abattement de maintien dans la vie professionnelle (AMVP) : extension envisag\u00e9e aux b\u00e9n\u00e9ficiaires de la pension progressive<\/li>\n<li>Quels impacts pratiques pour la paie et la gestion des fins de carri\u00e8re ?<\/li>\n<\/ul>\n<p><strong>Frontaliers &amp; t\u00e9l\u00e9travail : les nouveaux points de vigilance<\/strong><\/p>\n<ul>\n<li><strong>Frontaliers fran\u00e7ais :<\/strong> nouvelle circulaire de l\u2019ACD relative au seuil de 34 jours<\/li>\n<li><strong>Certificats A1 :<\/strong> trois ans apr\u00e8s l\u2019entr\u00e9e en vigueur de l\u2019accord-cadre sur le t\u00e9l\u00e9travail, faut-il renouveler vos certificats ?<\/li>\n<li><strong>T\u00e9l\u00e9travail et \u00e9tablissement stable :<\/strong> \u00e0 la lumi\u00e8re des nouveaux commentaires de l\u2019OCDE, dans quelles circonstances le home office d\u2019un salari\u00e9 peut-il cr\u00e9er un risque fiscal pour l\u2019employeur ?<\/li>\n<li><strong>S\u00e9curit\u00e9 sociale &amp; activit\u00e9 dans un pays tiers :<\/strong> faut-il tenir compte des jours travaill\u00e9s hors UE pour appr\u00e9cier le seuil de 25 % ? Les enseignements de l\u2019arr\u00eat de la CJUE du 11.12.2025<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #c9ec51;\"><strong>People &amp; Employment<\/strong><\/span><\/p>\n<p><strong>Jobs \u00e9tudiants : nouvelles r\u00e8gles d\u00e8s le 01.09.2026<\/strong><\/p>\n<ul>\n<li>Extension de l\u2019obligation scolaire jusqu\u2019\u00e0 18 ans<\/li>\n<li>Quelles cons\u00e9quences sur l\u2019emploi des \u00e9l\u00e8ves et \u00e9tudiants, en dehors des vacances scolaires ? Quels contrats pourront encore \u00eatre conclus et \u00e0 quelles conditions ?<\/li>\n<\/ul>\n<p><strong>Indemnit\u00e9 forfaitaire en cas de reclassement externe : extension envisag\u00e9e \u00e0 tout reclassement externe d\u00e9cid\u00e9 par la Commission mixte<\/strong><\/p>\n<ul>\n<li>Qui devra supporter le co\u00fbt de l\u2019indemnit\u00e9 ?<\/li>\n<li>Dans quels cas l\u2019employeur pourra-t-il obtenir son remboursement par le Fonds pour l\u2019emploi ?<\/li>\n<\/ul>\n<p><strong>Accueil de salari\u00e9s d\u00e9tach\u00e9s au Luxembourg &#8211; Projet de loi n\u00b08805<\/strong><\/p>\n<ul>\n<li>Simplification envisag\u00e9e des formalit\u00e9s administratives de d\u00e9tachement<\/li>\n<li>Entreprise d\u2019accueil au Luxembourg : quels r\u00e9flexes adopter lorsque vous accueillez des salari\u00e9s d\u00e9tach\u00e9s par une soci\u00e9t\u00e9 du groupe ou un prestataire \u00e9tranger ?<\/li>\n<\/ul>\n<p><strong>Recrutement hors UE : comment acc\u00e9l\u00e9rer l\u2019embauche de talents ?<\/strong><\/p>\n<ul>\n<li>Nouvelle liste 2026 des m\u00e9tiers tr\u00e8s en p\u00e9nurie<\/li>\n<li>Proc\u00e9dure acc\u00e9l\u00e9r\u00e9e (certificat ADEM) pour l\u2019embauche de ressortissants de pays tiers<\/li>\n<\/ul>\n<p><strong>Ech\u00e9ances Payroll &amp; RH \u00e0 ne pas manquer<\/strong><\/p>\n<p><strong>Un rendez-vous pratique pour s\u00e9curiser vos processus Payroll, anticiper les \u00e9volutions fiscales et sociales et adapter vos pratiques RH<\/strong><\/p>\n<p><strong>S\u00e9ances de questions\/r\u00e9ponses<\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688650129{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7240&Prime; img_size=\u00a0\u00bb74&#215;40&Prime; css=\u00a0\u00bb.vc_custom_1724689554522{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724688400383{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 20px;\"><strong>Public cible<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1769524492656{margin-bottom: 0px !important;}\u00a0\u00bb]<\/p>\n<p class=\"p1\">Dirigeants d\u2019entreprise, responsables et gestionnaires RH, Payroll et services juridiques.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688701837{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1736166749401{padding-top: 40px !important;padding-right: 15px !important;padding-left: 15px !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_single_image image=\u00a0\u00bb7239&Prime; img_size=\u00a0\u00bb53&#215;50&Prime; css=\u00a0\u00bb.vc_custom_1724689549360{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1790750989620{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 18px;\"><strong><span style=\"font-size: 20px;\">Mardi, 13 octobre 2026<\/span><br \/>\n<span style=\"font-size: 20px;\">495 \u20ac HTVA<\/span><br \/>\n<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 14px;\">Inscription(s) suppl\u00e9mentaire(s) de la m\u00eame soci\u00e9t\u00e9 : &#8211; 20 %<\/span><br \/>\n<span style=\"font-size: 14px;\">Formation \u00e9ligible au co-financement<\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1769524526924{margin-bottom: 5px !important;}\u00a0\u00bb]8h30 &#8211; 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