{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261030,Language='FR')/Transcripts"}},"ID":20261030,"Language":"FR","BusinessShortNumber":"26.1030","BusinessType":18,"BusinessTypeName":"Question","BusinessTypeAbbreviation":"Q","Title":"Guide relatif au certificat de salaire : suppression de la recommandation d'indiquer le taux d'activit\u00e9 pr\u00e9cis","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Dans sa version 2024, le Guide d'\u00e9tablissement du certificat de salaire et de l'attestation de rentes (formulaire 11), publi\u00e9 conjointement par l'Administration f\u00e9d\u00e9rale des contributions et la Conf\u00e9rence suisse des imp\u00f4ts, indiquait que, lorsqu'un employ\u00e9 \u00e9tait engag\u00e9 \u00e0 temps partiel, il convenait de pr\u00e9ciser le taux d'activit\u00e9 (par exemple : \u00ab poste \u00e0 50 % \u00bb).</p><p>&nbsp;</p><p>Dans les versions 2025 et 2026 du m\u00eame guide, la recommandation consistant \u00e0 indiquer le taux d'activit\u00e9 pr\u00e9cis ne figure plus. Il est d\u00e9sormais uniquement recommand\u00e9 de mentionner que l'employ\u00e9 est engag\u00e9 \u00e0 temps partiel.</p><p>&nbsp;</p><p>Or le taux d'activit\u00e9 constitue aujourd'hui une information int\u00e9ressante dans diff\u00e9rentes politiques publiques. Dans certains cas, il est pris en consid\u00e9ration pour d\u00e9terminer l'acc\u00e8s \u00e0 des prestations publiques, leur montant ou leur \u00e9tendue. Il peut \u00e9galement \u00eatre pris en compte dans l'appr\u00e9ciation des effets d'incitation que certains dispositifs peuvent avoir sur l'exercice d'une activit\u00e9 lucrative.&nbsp;</p><p>&nbsp;</p><p>1. Pourquoi l'Administration f\u00e9d\u00e9rale des contributions et la Conf\u00e9rence suisse des imp\u00f4ts ont-elles supprim\u00e9 du guide la recommandation d'indiquer le taux d'activit\u00e9 pr\u00e9cis des personnes employ\u00e9es \u00e0 temps partiel ?</p><p>&nbsp;</p><p>2. Cette modification poursuivait-elle principalement un objectif \u2013 au demeurant louable \u2013 de simplification administrative pour les employeurs ?</p><p>&nbsp;</p><p>3. Lors de cette modification du guide, a-t-il \u00e9t\u00e9 tenu compte du fait que le taux d'activit\u00e9 peut \u00eatre utilis\u00e9 dans diff\u00e9rents domaines notamment pour l'octroi de certaines prestations ou pour l'\u00e9valuation des effets d'incitation \u00e0 l'exercice d'une activit\u00e9 lucrative ?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Feller Olivier","BusinessStatus":202,"BusinessStatusText":"D\u00e9pos\u00e9","BusinessStatusDate":"\/Date(1781654400000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"44|2446","Category":null,"Modified":"\/Date(1783595756987)\/","SubmissionDate":"\/Date(1781654400000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5214,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Emploi et travail|Fiscalit\u00e9"}}