{"id":5176,"date":"2020-01-27T15:50:49","date_gmt":"2020-01-27T14:50:49","guid":{"rendered":"https:\/\/flinn.law\/?p=5176"},"modified":"2020-07-24T10:43:02","modified_gmt":"2020-07-24T08:43:02","slug":"le-taux-dinteret-legal-descend-a-175-pour-2020","status":"publish","type":"post","link":"https:\/\/flinn.law\/fr\/le-taux-dinteret-legal-descend-a-175-pour-2020\/","title":{"rendered":"Le taux d’int\u00e9r\u00eat l\u00e9gal descend \u00e0 1,75% pour 2020"},"content":{"rendered":"

Chaque ann\u00e9e, l’Administration g\u00e9n\u00e9rale de la Tr\u00e9sorerie du SPF Finances communique, suivant une m\u00e9thode fix\u00e9e par la loi, le taux d’int\u00e9r\u00eat l\u00e9gal applicable aux arri\u00e9r\u00e9s de r\u00e9mun\u00e9ration auxquels le travailleur a droit. Cet avis a \u00e9t\u00e9 publi\u00e9 ce lundi 27 janvier 2020 au M.B.<\/a><\/p>\n

Cet int\u00e9r\u00eat moratoire est notamment calcul\u00e9 sur l’indemnit\u00e9 compensatoire ou compl\u00e9mentaire de pr\u00e9avis d\u00e8s la notification du licenciement par l’employeur.<\/p>\n

Il se calcule sur le montant brut de la r\u00e9mun\u00e9ration ou de l’indemnit\u00e9 en souffrance (art. 10, \u00a72 de la loi du 12 avril 1965).<\/p>\n

Cette r\u00e9duction du taux confirme la tendance en vigueur depuis 1970 :<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Evolution <\/strong><\/td>\n% par an<\/strong><\/td>\n<\/tr>\n
Du 01-07-1970 au 31-10-1974<\/td>\n6,5%<\/td>\n<\/tr>\n
Du 01-11-1974 au 31-07-1981<\/td>\n8%<\/td>\n<\/tr>\n
Du 01-08-1981 au 31-07-1985<\/td>\n12%<\/td>\n<\/tr>\n
Du 01-08-1985 au 31-07-1986<\/td>\n10%<\/td>\n<\/tr>\n
Du 01-08-1986 au 31-08-1996<\/td>\n8%<\/td>\n<\/tr>\n
Du 01-09-1996 au 31-12-2006<\/td>\n7%<\/td>\n<\/tr>\n
Du 01-01-2007 au 31-12-2007<\/td>\n6%<\/td>\n<\/tr>\n
Du 01-01-2008 au 31-12-2008<\/td>\n7%<\/td>\n<\/tr>\n
Du 01-01-2009 au 31-12-2009<\/td>\n5,5%<\/td>\n<\/tr>\n
Du 01-01-2010 au 31-12-2010<\/td>\n3,25%<\/td>\n<\/tr>\n
Du 01-01-2011 au 31-12-2011<\/td>\n3,75%<\/td>\n<\/tr>\n
Du 01-01-2012 au 31-12-2012<\/td>\n4,25%<\/td>\n<\/tr>\n
Du 01-01-2013 au 31-12-2013<\/td>\n2,75%<\/td>\n<\/tr>\n
Du 01-01-2014 au 31-12-2014<\/td>\n2,75%<\/td>\n<\/tr>\n
Du 01-01-2015 au 31-12-2015<\/td>\n2,50%<\/td>\n<\/tr>\n
Du 01-01-2016 au 31-12-2016<\/td>\n2,25%<\/td>\n<\/tr>\n
Du 01-01-2017 au 31-12-2019<\/td>\n2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pour les arri\u00e9r\u00e9s de cotisations sociales, le taux d’int\u00e9r\u00eat moratoire r\u00e9clam\u00e9 par l’ONSS reste fix\u00e9 \u00e0 7% par an, prenant cours \u00e0 l’expiration du d\u00e9lai l\u00e9gal de paiement et prenant fin au jour du paiement complet (cfr instructions 2019\/4 de l’ONSS<\/a>). L’employeur peut cependant solliciter l’exon\u00e9ration ou la r\u00e9duction des int\u00e9r\u00eats moratoires par demande motiv\u00e9e introduite aupr\u00e8s du Comit\u00e9 de Gestion de l’ONSS.<\/p>\n","protected":false},"excerpt":{"rendered":"

Chaque ann\u00e9e, l’Administration g\u00e9n\u00e9rale de la Tr\u00e9sorerie du SPF Finances communique, suivant une m\u00e9thode fix\u00e9e […]<\/p>\n","protected":false},"author":24,"featured_media":4129,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"expertises":[66],"co_authors":[95],"class_list":["post-5176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","markets-employment-and-labor","expertises-employment","co_authors-alexandre-hachez"],"acf":[],"yoast_head":"\nLe taux d'int\u00e9r\u00eat l\u00e9gal descend \u00e0 1,75% pour 2020 \\ FLINN<\/title>\n<meta name=\"description\" content=\"Chaque ann\u00e9e, l'Administration g\u00e9n\u00e9rale de la Tr\u00e9sorerie du SPF Finances communique, suivant une m\u00e9thode fix\u00e9e par la loi, le taux d'int\u00e9r\u00eat l\u00e9gal...\" \/>\n<meta name=\"robots\" content=\"index, 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