{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Subject(ID=11174L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Subject(ID=11174L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Subject"},"Meetings":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Meeting(ID=819L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=819L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Meeting"},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=819L,Language='FR')/Sessions"}},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=819L,Language='FR')/Subjects"}},"ID":"819","Language":"FR","MeetingNumber":5,"IdSession":4715,"SessionNumber":15,"SessionName":"Session d'hiver 2006","Council":1,"CouncilName":"Conseil national","CouncilAbbreviation":"CN","Date":"\/Date(1165795200000)\/","Begin":"1430","Modified":"\/Date(1447069988910)\/","LegislativePeriodNumber":47,"PublicationStatus":"final","MeetingOrderText":"Cinqui\u00e8me s\u00e9ance","SortOrder":5,"Location":"N"},"SubjectsBusiness":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20065221,IdSubject=11174L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20065221,IdSubject=11174L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.SubjectBusiness"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20065221,IdSubject=11174L,Language='FR')/Subjects"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20065221,IdSubject=11174L,Language='FR')/Businesses"}},"IdSubject":"11174","BusinessNumber":20065221,"Language":"FR","BusinessShortNumber":"06.5221","Title":"Nouveau certificat de salaire. R\u00e9glementation transitoire en mati\u00e8re d'imp\u00f4ts et concernant l'AVS","SortOrder":1,"PublishedNotes":null,"Modified":"\/Date(1447069325540)\/","TitleDE":"Fragestunde.\nFrage Imfeld Adriano.\nNeuer Lohnausweis.\n\u00dcbergangsregelung\nbei Steuern\nund AHV","TitleFR":"Heure des questions.\nQuestion Imfeld Adriano.\nNouveau certificat de salaire.\nR\u00e9glementation transitoire\nen mati\u00e8re d'imp\u00f4ts\net concernant l'AVS","TitleIT":null}]},"Transcripts":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=69369L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=69369L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=69369L,Language='FR')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=69369L,Language='FR')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=69369L,Language='FR')/Businesses"}},"ID":"69369","Language":"FR","IdSubject":"11174","VoteId":null,"PersonNumber":50,"Type":1,"Text":"<pd_text><p>L'introduction du nouveau certificat de salaire signifie que certaines prestations, qui auparavant ne devaient pas \u00eatre d\u00e9clar\u00e9es, devront \u00eatre annonc\u00e9es aux autorit\u00e9s fiscales. Vu ce changement dans la pratique du fisc, la n\u00e9cessit\u00e9 d'une r\u00e9glementation transitoire s'est fait sentir.</p>\n<p>Il est en fait n\u00e9cessaire de clarifier \u00e0 partir de quelle date ces nouvelles exigences devront \u00eatre respect\u00e9es. Mentionnons que cette r\u00e9glementation transitoire pr\u00e9voit en principe que le nouveau certificat de salaire a des effets pour le futur, et non pas r\u00e9troactivement.</p>\n<p>Dans l'AVS, la situation est diff\u00e9rente. Tout d'abord, le nouveau certificat de salaire n'est pas applicable dans le domaine des assurances sociales. Les cotisations AVS sont calcul\u00e9es et pr\u00e9lev\u00e9es lors du versement du salaire, c'est-\u00e0-dire \u00e0 la source, et non pas comme dans le domaine fiscal sur la base du nouveau certificat de salaire qui est \u00e9tabli post\u00e9rieurement au versement du salaire.</p>\n<p>En vue de l'introduction du nouveau certificat de salaire, la pratique de l'AVS a \u00e9t\u00e9 assouplie dans certains cas, par exemple pour les ch\u00e8ques Reka. Une r\u00e9glementation transitoire pour l'AVS n'est donc pas n\u00e9cessaire.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20061211","MeetingVerbalixOid":1497,"IdSession":"4715","SpeakerFirstName":"Pascal","SpeakerLastName":"Couchepin","SpeakerFullName":"Couchepin Pascal","SpeakerFunction":"BR-M","CouncilId":99,"CouncilName":"Conseil f\u00e9d\u00e9ral","CantonId":23,"CantonName":"Valais","CantonAbbreviation":"VS","ParlGroupName":null,"ParlGroupAbbreviation":null,"SortOrder":1,"Start":"\/Date(1165850688181)\/","End":"\/Date(1165850793227)\/","Function":"BR-M","DisplaySpeaker":true,"LanguageOfText":"FR","Modified":"\/Date(1774877952643)\/","StartTimeWithTimezone":"\/Date(1165850688180+0060)\/","EndTimeWithTimezone":"\/Date(1165850793227+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null}]},"ID":"11174","Language":"FR","IdMeeting":"819","VerbalixOid":234084,"SortOrder":18,"Modified":"\/Date(1774877952640)\/"}}