{"id":29788,"date":"2026-09-25T13:58:18","date_gmt":"2026-09-25T11:58:18","guid":{"rendered":"https:\/\/bakertilly.be\/news\/quels-changements-interviendront-dans-le-domaine-des-ressources-humaines-a-partir-de-septembre-2026\/"},"modified":"2026-10-06T16:30:06","modified_gmt":"2026-10-06T14:30:06","slug":"quels-changements-dans-le-domaine-des-ressources-humaines-a-partir-de-septembre-2026","status":"publish","type":"post","link":"https:\/\/bakertilly.be\/fr\/news\/quels-changements-dans-le-domaine-des-ressources-humaines-a-partir-de-septembre-2026\/","title":{"rendered":"Quels changements dans le domaine des ressources humaines \u00e0 partir de septembre 2026 ?"},"content":{"rendered":"<p><div id=\"d\u00e9lais de pr\u00e9avis\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p><strong><span class=\"TextRun SCXW259134679 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun CommentStart SCXW259134679 BCX0\">\u00c0 partir de septembre, les employeurs devront \u00e0 nouveau faire face \u00e0 plusieurs changements importants. Ainsi, l&rsquo;indemnit\u00e9 maximale de t\u00e9l\u00e9travail passe \u00e0 164,21 euros par mois, le r\u00e9gime relatif au bonus \u00e0 l\u2019emploi est modifi\u00e9 et le permis combin\u00e9 pour les travailleurs \u00e9trangers devient plus co\u00fbteux en Flandre. Le cong\u00e9 de formation flamand fait \u00e9galement l&rsquo;objet d&rsquo;une r\u00e9forme et de nouveaux montants forfaitaires s&rsquo;appliquent aux d\u00e9placements professionnels sur le territoire national.\u00a0<\/span><\/span><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling custom-toc\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:45px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:45px;--awb-padding-right:30px;--awb-padding-bottom:45px;--awb-padding-left:30px;--awb-padding-top-small:30px;--awb-padding-right-small:15px;--awb-padding-bottom-small:30px;--awb-padding-left-small:15px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-border-radius:7px 7px 7px 7px;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;--awb-font-size:var(--awb-custom_typography_5-font-size);\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_5-font-family);font-weight:var(--awb-custom_typography_5-font-weight);font-style:var(--awb-custom_typography_5-font-style);margin:0;letter-spacing:var(--awb-custom_typography_5-letter-spacing);text-transform:var(--awb-custom_typography_5-text-transform);font-size:1em;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">Dans cet article<\/h3><\/div><a class=\"fusion-one-page-text-link\" href=\"#Werkbonus\">1. Le bonus \u00e0 l\u2019emploi fait \u00e0 nouveau l\u2019objet de modifications \u00e0 compter du 1er septembre<\/a><a class=\"fusion-one-page-text-link\" href=\"#Thuiswerkvergoeding\">2. L&rsquo;indemnit\u00e9 de t\u00e9l\u00e9travail augmente<\/a><a class=\"fusion-one-page-text-link\" href=\"#gecombineerdevergunning\">3. Le permis combin\u00e9 va co\u00fbter plus cher en Flandre <\/a><a class=\"fusion-one-page-text-link\" href=\"#dienstreizen\">4. Augmentation des indemnit\u00e9s forfaitaires pour les d\u00e9placements professionnels<\/a><a class=\"fusion-one-page-text-link\" href=\"#opleidingsverlof\">5. R\u00e9forme du cong\u00e9 de formation en Flandre<\/a><a class=\"fusion-one-page-text-link\" href=\"#bedrijfsvoorheffingjongewerknemers\">6. Exon\u00e9ration temporaire du pr\u00e9compte professionnel pour les jeunes salari\u00e9s<\/a><a class=\"fusion-one-page-text-link\" href=\"#verlof2027\">7. Pensez d\u00e8s maintenant aux cong\u00e9s collectifs et aux jours de compensation pour 2027<\/a><\/div><\/div><\/div><\/div><div id=\"prime de travail\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><span class=\"TextRun SCXW69229939 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW69229939 BCX0\">1. Le bonus \u00e0 l\u2019emploi fait \u00e0 nouveau l\u2019objet de modifications \u00e0 compter du 1er septembre<\/span><\/span><\/h2><\/div><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Le bonus \u00e0 l\u2019emploi va \u00e0 nouveau \u00e9voluer \u00e0 compter du 1er septembre 2026. Cette mesure soutient les salari\u00e9s percevant un salaire modeste en leur accordant une diminution des cotisations de s\u00e9curit\u00e9 sociale, ce qui leur permet de disposer d&rsquo;un revenu net plus \u00e9lev\u00e9.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"allocation de travail \u00e0 domicile\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><span class=\"TextRun SCXW92866699 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW92866699 BCX0\">2. L&rsquo;indemnit\u00e9 de t\u00e9l\u00e9travail augmente<\/span><\/span><\/h2><\/div><div class=\"fusion-text fusion-text-3 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p><span data-contrast=\"auto\">Les salari\u00e9s qui travaillent de mani\u00e8re structurelle et r\u00e9guli\u00e8re \u00e0 domicile peuvent percevoir une indemnit\u00e9 forfaitaire pour leurs frais de travail \u00e0 domicile.<\/span><\/p>\n<p>\u00c0 compter du 1er septembre 2026, le montant maximal admis tant sur le plan fiscal que social passera de 160,99 \u20ac \u00e0 164,21 \u20ac par mois. Cette indemnit\u00e9 n&rsquo;est soumise ni \u00e0 l&rsquo;imp\u00f4t ni aux cotisations de s\u00e9curit\u00e9 sociale.<\/p>\n<p><b><span data-contrast=\"auto\">Vous souhaitez en savoir plus ?<\/span><\/b> <a href=\"https:\/\/bakertilly.be\/fr\/news\/augmentation-de-lindemnite-de-teletravail-quelles-consequences-pour-les-employeurs\/\"><span data-contrast=\"none\">Augmentation de l&rsquo;indemnit\u00e9 de t\u00e9l\u00e9travail : quelles cons\u00e9quences pour les employeurs ?<\/span><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"permis combin\u00e9\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><span class=\"TextRun SCXW101139148 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW101139148 BCX0\">3. Le permis combin\u00e9 va co\u00fbter plus cher en Flandre<\/span><\/span><\/h2><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p><span data-contrast=\"auto\">Travaillez-vous avec des salari\u00e9s internationaux ? Dans ce cas, cette modification pourrait concerner votre organisation. Les travailleurs originaires de pays situ\u00e9s en dehors de l&rsquo;Espace \u00e9conomique europ\u00e9en (EEE) doivent disposer d&rsquo;un permis combin\u00e9 pour r\u00e9sider et travailler en Belgique. Depuis le 1er septembre 2026, une redevance suppl\u00e9mentaire de 180 \u20ac s&rsquo;applique \u00e0 cet effet, tant pour les nouvelles demandes que pour les renouvellements. <\/span><\/p>\n<p><span data-contrast=\"auto\">Pour les cartes de travail relatives \u00e0 des missions d&rsquo;une dur\u00e9e maximale de 90 jours, rien ne change.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"voyages d&#039;affaires\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><span class=\"TextRun SCXW138217130 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW138217130 BCX0\">4. Augmentation des indemnit\u00e9s forfaitaires pour les d\u00e9placements professionnels<\/span><\/span><\/h2><\/div><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Les employeurs peuvent, sous certaines conditions, accorder \u00e0 leurs salari\u00e9s qui effectuent des d\u00e9placements professionnels une indemnit\u00e9 forfaitaire pour les frais engag\u00e9s.<\/p>\n<p>\u00c0 compter du 1er septembre 2026, les montants maximaux fiscalement admissibles pour les d\u00e9placements professionnels sur le territoire national passeront \u00e0 :<\/p>\n<ul>\n<li>Indemnit\u00e9 journali\u00e8re : 22,08 \u20ac<\/li>\n<li>Indemnit\u00e9 de logement : 165,60 \u20ac par nuit<\/li>\n<\/ul>\n<p>Les salari\u00e9s doivent toutefois rester prudents. En effet, l\u2019ONSS applique d\u2019autres montants maximaux pour les salari\u00e9s non s\u00e9dentaires :<\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">indemnit\u00e9 de d\u00e9placement : 10 \u20ac par jour<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">indemnit\u00e9 de repas : 9 \u20ac par jour<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">indemnit\u00e9 de s\u00e9jour : 35 \u20ac par nuit<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Un double remboursement des m\u00eames frais reste exclu. Afin d&rsquo;\u00e9viter tout litige avec l&rsquo;ONSS, il est donc pr\u00e9f\u00e9rable de tenir compte, pour les salari\u00e9s, des forfaits accept\u00e9s par l&rsquo;ONSS. <\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"cong\u00e9 de formation\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><span class=\"TextRun SCXW43602317 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW43602317 BCX0\">5. R\u00e9forme du cong\u00e9 de formation flamand<\/span><\/span><\/h2><\/div><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p><span data-contrast=\"auto\">Le cong\u00e9 de formation flamand (VOV) fera l&rsquo;objet d&rsquo;une r\u00e9forme en profondeur \u00e0 compter du 1er septembre 2026.<\/span><\/p>\n<p><span data-contrast=\"auto\">Les salari\u00e9s conservent la possibilit\u00e9 de suivre des formations agr\u00e9\u00e9es pendant leurs heures de travail sans perte de salaire, mais tant les conditions de formation que les r\u00e8gles de remboursement sont modifi\u00e9es.<\/span><\/p>\n<p><span data-contrast=\"auto\">Un r\u00e9gime transitoire s&rsquo;applique aux formations en cours. Toute personne ayant d\u00e9j\u00e0 commenc\u00e9 une formation qui \u00e9tait reconnue au moment de son inscription conserve, en principe, le droit au cong\u00e9 de formation flamand pendant toute la dur\u00e9e de la formation. <\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"retenue \u00e0 la source pour les jeunes salari\u00e9s\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><span class=\"TextRun SCXW82101734 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW82101734 BCX0\">6. Exon\u00e9ration temporaire du pr\u00e9compte professionnel pour les jeunes salari\u00e9s <\/span><\/span><\/h2><\/div><div class=\"fusion-text fusion-text-7 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Les employeurs qui embauchent certains jeunes salari\u00e9s au cours du quatri\u00e8me trimestre de 2026 peuvent, sous certaines conditions, b\u00e9n\u00e9ficier d&rsquo;une exon\u00e9ration du pr\u00e9compte professionnel.<\/p>\n<p><span data-contrast=\"auto\">Pour cela, trois conditions doivent \u00eatre remplies :<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">le salari\u00e9 remplit les conditions pr\u00e9vues par la r\u00e9glementation relative au ch\u00f4mage<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">le contrat de travail prendra effet en octobre, novembre ou d\u00e9cembre 2026<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">le salaire mensuel imposable s&rsquo;\u00e9l\u00e8ve \u00e0 5 000 \u20ac au maximum<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">L&rsquo;exon\u00e9ration est valable jusqu&rsquo;\u00e0 la fin de l&rsquo;ann\u00e9e 2026.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"cong\u00e9s2027\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><span class=\"TextRun SCXW178299745 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW178299745 BCX0\">7. Pensez d\u00e8s maintenant aux cong\u00e9s collectifs et aux jours de compensation pour 2027 <\/span><\/span><\/h2><\/div><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>M\u00eame si 2027 semble encore lointain, c&rsquo;est le moment id\u00e9al pour fixer les jours de compensation aux jours f\u00e9ri\u00e9s et les \u00e9ventuelles p\u00e9riodes de cong\u00e9s collectifs.<\/p>\n<p>Les employeurs doivent communiquer les jours de compensation convenus au plus tard le 15 d\u00e9cembre 2026 et accomplir les formalit\u00e9s n\u00e9cessaires. Des obligations sp\u00e9cifiques en mati\u00e8re de concertation et de communication s&rsquo;appliquent \u00e9galement aux cong\u00e9s collectifs.<\/p>\n<p><span data-contrast=\"auto\">En organisant cette planification en temps utile, vous \u00e9viterez les discussions et apporterez plus de clart\u00e9 \u00e0 vos collaborateurs.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"cong\u00e9s2027\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><b><span data-contrast=\"auto\">Souhaitez-vous en savoir plus sur le conseil en ressources humaines et la politique du personnel ?<\/span><\/b><\/h2><\/div><div class=\"fusion-text fusion-text-9 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p><span data-contrast=\"auto\">D\u00e9couvrez comment nos experts vous accompagnent en mati\u00e8re de gestion de la paie, de droit du travail et de d\u00e9fis RH.<\/span><\/p>\n<p><span data-contrast=\"auto\">\ud83d\udc49 <\/span><a href=\"https:\/\/bakertilly.be\/fr\/hr-consultancy-services\/\"><b><span data-contrast=\"none\">En savoir plus sur nos services de conseil en ressources humaines<\/span><\/b><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quelles sont les nouveaut\u00e9s dont vous devrez tenir compte au cours des semaines et des mois \u00e0 venir ?<\/p>\n","protected":false},"author":10,"featured_media":29734,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[235],"tags":[276],"mediavorm":[412],"class_list":["post-29788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-travailler-avec-du-personnel","tag-shortheader-small-fr","mediavorm-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/29788","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/comments?post=29788"}],"version-history":[{"count":5,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/29788\/revisions"}],"predecessor-version":[{"id":29819,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/29788\/revisions\/29819"}],"wp:attachment":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/media?parent=29788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/categories?post=29788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/tags?post=29788"},{"taxonomy":"mediavorm","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/mediavorm?post=29788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}