Tax provision holiday pay 2014

Auteur: Peggy Criel
Temps de lecture: 2min
Date de publication: 13/08/2018 - 13:19
Dernière mise à jour: 23/11/2018 - 14:56

The percentages of the provisions for the holiday pay 2014 which are recorded in the balance sheets on 31 December 2013 and which can be accepted as professional costs (article 49 of the 'Code des impôts sur les revenus 1992') are (finally) published.

The percentages of the provisions for the holiday pay 2014 can be accepted as professional costs to the extent that they do not exceed:

  • 18.80 % of the fixed and variable remuneration granted to non-manual workers enjoying the benefit provided by the annual leave legislation of workers in 2013, less the additional holiday pay granted in 2013 (1). Only the normal and periodical remuneration must be taken into consideration, with the exclusion of the holiday pay and the Christmas bonus.  
  • 10.27 % of 108/100 of the wages granted to manual workers and apprentices enjoying the benefit provided by that same legislation.

(1) It regards the holiday pay for the days on which non-manual workers have taken additional leave because they were not yet entitled to normal leave when starting or resuming the activity. That additional holiday pay corresponds to the regular wage for the taken additional leave days and is financed by an advance on the legal double holiday pay of the following year.

Source: Circular letter AAFisc No. 20/2014 (no. Ci.RH.243/349.099) dated 2014.05.26. 

  

Auteur : Peggy Criel

26-06-2014

Le site web de Partena Professional est un canal permettant de rendre les informations accessibles sous une forme compréhensible aux membres affiliés et aux non-membres. Partena Professional s'efforce d'offrir des informations à jour et ces informations sont compilées avec le plus grand soin (y compris sous forme d'infoflash). Cependant, la législation sociale et fiscale étant en constante évolution, Partena Professional décline toute responsabilité quant à l'exactitude, la mise à jour ou l'exhaustivité des informations consultées ou échangées via ce site web. D'autres dispositions peuvent être lues dans notre clause de non-responsabilité générale qui s'applique à chaque consultation de ce site web. En consultant ce site web, vous acceptez expressément les dispositions de cette clause de non-responsabilité. Partena Professional peut modifier unilatéralement le contenu de cette clause de non-responsabilité.