Stock options et cotisations de sécurité sociale
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
Les avantages de toute nature résultant de plans d'options sur actions ne sont pas soumis aux cotisations de sécurité sociale. Telle était l'intention du législateur, exprimée lors des travaux préparatoires de la loi du 26 mars 1999 relative au plan d'action belge pour l'emploi 1998. L'arrêté royal déterminant le régime légal des avantages de toute nature dérivés d'un plan de stock option élaboré conformément à la loi du 26 mars 1999 a été publié au Moniteur belge le 28 octobre dernier. En vertu de cet arrêté royal, l'avantage résultant de l'attribution d'options sur actions n'est pas considéré comme de la rémunération soumise aux cotisations de sécurité sociale.
La valeur intrinsèque de l'option est toutefois soumise aux cotisations, puisque l'arrêté royal du 5 octobre 1999 prévoit que dans l'hypothèse où le prix d'exercice de l'option est inférieur à la valeur du titre sous-jacent au moment de l'émission de l'option, cette différence est considérée comme une rémunération pour le calcul des cotisations de sécurité sociale.
De même, si le bénéficiaire se voit garantir un avantage certain au moment de l'octroi ou jusqu'à l'échéance de la période d'exercice de l'option, l'avantage qui en découle est également soumis aux cotisations de sécurité sociale. (voy. l'article 43, (section)8, de la loi du 26 mars 1999).
Ces deux exceptions au principe de l'absence d'assujettissement aux cotisations de sécurité sociale valent également dans l'hypothèse où le coût de l'avantage ne serait pas à charge de l'employeur.
Pour rappel, en matière de sécurité...
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