Nouveau régime pour les travailleurs occasionnels du secteur horeca
| Auteur | Lida Achtari |
Depuis le 1er octobre 2013, un nouveau régime social et fiscal est d’application pour les travailleurs occasionnels dans le secteur horeca.
Ce nouveau régime, qui s’applique de manière rétroactive à partir du 1er octobre 2013, a été introduit par une loi du 11 novembre 2013. Un arrêté royal du 12 novembre 2013 a également été pris en exécution de la loi précitée.
Il concerne les travailleurs occasionnels avec lesquels l’employeur a conclu un contrat de travail pour une durée déterminée ou un contrat de travail pour un travail nettement défini pour un maximum de deux jours consécutifs.
L’arrêté royal du 12 novembre 2013 a introduit un contingent en vue de limiter le nombre de jours pour lesquels l’employeur et le travailleur peuvent bénéficier des conditions particulières de ce régime.
A cet égard, les cotisations sociales sont calculées sur un forfait de respectivement 7,50 euros par heure avec un maximum de 45 euros ou 45 euros par bloc journalier et non sur base de la rémunération réelle du travailleur.
Ce calcul plus avantageux ne s’applique toutefois pour les travailleurs sous ce statut particulier que pour un maximum de 50 jours par an. Une fois ce contingent épuisé, ce sera la rémunération réelle du travailleur qui servira de base de calcul.
En outre, un contingent annuel de 100 jours est prévu pour les employeurs occupant des travailleurs...
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