{"id":1216,"date":"2023-04-04T15:03:00","date_gmt":"2023-04-04T15:03:00","guid":{"rendered":"https:\/\/omnitrust.lu\/accord-issus-de-la-reunion-tripartite-du-3-mars-2023-entre-le-gouvernement-et-lunion-des-entreprises-luxembourgeoises-uel-et-les-organisations-syndicales-ogbl-lcgb-et-cgfp\/"},"modified":"2026-03-18T14:03:47","modified_gmt":"2026-03-18T14:03:47","slug":"tripartite-agreement-march-3-2023-luxembourg","status":"publish","type":"post","link":"https:\/\/www.omnitrust.lu\/en\/blog\/accord-issus-de-la-reunion-tripartite-du-3-mars-2023-entre-le-gouvernement-et-lunion-des-entreprises-luxembourgeoises-uel-et-les-organisations-syndicales-ogbl-lcgb-et-cgfp\/","title":{"rendered":"Accord issus de la r\u00e9union tripartite du 3 mars 2023 entre le Gouvernement et l\u2019Union des Entreprises Luxembourgeoises (UEL) et les organisations syndicales OGBL, LCGB et CGFP"},"content":{"rendered":"

Plusieurs mesures seront prises ou prolong\u00e9es pour soutenir les entreprises\u00a0et les m\u00e9nages :<\/p>\n

Pour les entreprises<\/u>\u00a0:<\/br><\/br><\/span><\/span><\/span><\/span><\/p>\n

    \n
  1. En cas de d\u00e9clenchement d\u2019une troisi\u00e8me tranche indiciaire en 2023, elle sera compens\u00e9e entre le moment de l\u2019application de la tranche et ce jusqu\u2019\u00e0 la fin de janvier 2024. La compensation sera r\u00e9alis\u00e9e en adaptant le taux de cotisation moyen de la Mutualit\u00e9 des employeurs. Les employeurs pour lesquels la tranche indiciaire salariale est d\u00e9j\u00e0 prise en charge par un m\u00e9canisme l\u00e9gal ou r\u00e9glementaire ne seront pas compens\u00e9s ;<\/span><\/span><\/span><\/span><\/li>\n
  2. Prolongation jusqu\u2019au 31 d\u00e9cembre 2023 de l\u2019aide aux entreprises grandes consommatrices d\u2019\u00e9nergie couvrant une partie des surco\u00fbts du gaz naturel et de l\u2019\u00e9lectricit\u00e9\u00a0;<\/span><\/span><\/span><\/span><\/li>\n
  3. Prolongation jusqu\u2019au 31 d\u00e9cembre 2023 de l\u2019aide aux entreprises couvrant une partie des surco\u00fbts du gaz naturel et de l\u2019\u00e9lectricit\u00e9 ;<\/span><\/span><\/span><\/span><\/li>\n
  4. Prolongation jusqu\u2019au 31 d\u00e9cembre 2023 de l\u2019aide aux entreprises de certains secteurs (transport routier, construction et artisanat alimentaire) couvrant une partie des surco\u00fbts de gasoil ;<\/span><\/span><\/span><\/span><\/li>\n<\/ol>\n

    \u00a0Pour les m\u00e9nages<\/u>\u00a0:<\/span><\/span><\/span><\/span><\/p>\n

      \n
    1. Prolongation de la limitation de la hausse du prix de gaz \u00e0 15 % par rapport \u00e0 son niveau actuel ; \u00a0<\/span><\/span><\/span><\/span><\/li>\n
    2. Prolongation de la stabilisation des prix de l\u2019\u00e9lectricit\u00e9 ; \u00a0<\/span><\/span><\/span><\/span><\/li>\n
    3. Prolongation de la r\u00e9duction de 15 cents par litre de mazout ; \u00a0<\/span><\/span><\/span><\/span><\/li>\n
    4. Prolongation de la subvention pour les clients raccord\u00e9s \u00e0 un r\u00e9seau de chauffage\u00a0urbain ;<\/span><\/span><\/span><\/span><\/li>\n
    5. Adaptation du bar\u00e8me de l\u2019imp\u00f4t ;<\/span><\/span><\/span><\/span><\/li>\n<\/ol>\n

      Exemples\u00a0avec un salaire brut de 6.000 EUR et un salaire brut de 4.000 EUR\u00a0:<\/span><\/span><\/span><\/span><\/p>\n

        \n
      1. Situation sans adaptation du bar\u00e8me de l\u2019imp\u00f4t au 1er<\/sup>\u00a0avril 2023<\/span><\/u>\u00a0:<\/span><\/span><\/span><\/span><\/li>\n<\/ol>\n

        R\u00e9mun\u00e9ration brute\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a06.000,00\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4.000,00
        \n\t\t\tCotisation sociales\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 663,00\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0442,00
        \n\t\t\tR\u00e9mun\u00e9ration servant de base \u00e0 la retenue\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5.337,00\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.558,00
        \n\t\t\tArrondissement servant de base \u00e0 la retenue\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5.335,00\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.555,00
        \n\t\t\tImp\u00f4t retenu\u00a0(classe d\u2019imp\u00f4t 1) :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1.264,00\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0529,80
        \n\t\t\tContribution \u00e0 l\u2019assurance d\u00e9pendance\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 75,22\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a047,22
        \n\t\t\tCr\u00e9dit d\u2019imp\u00f4t pour salari\u00e9s\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a011,60\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a046,40
        \n\t\t\tSolde mensuel net \u00e0 verser\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4.009,38\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.027,38<\/span><\/span><\/span><\/span><\/p>\n

          \n
        1. Situation avec introduction d\u2019un cr\u00e9dit d\u2019imp\u00f4t au 1er<\/sup>\u00a0avril 2023 (2×2,5 %)<\/span><\/u><\/span><\/span><\/span><\/li>\n<\/ol>\n

          R\u00e9mun\u00e9ration brute\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a06.000,00\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a04.000,00
          \n\t\t\tCotisations sociales\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 663,00\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 442,00
          \n\t\t\tR\u00e9mun\u00e9ration servant de base \u00e0 la retenue\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5.337,00\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 3.558,00
          \n\t\t\tArrondissement au multiple inf\u00e9rieur de 5 EUR\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a05.335,00\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a03.555,00
          \n\t\t\tImp\u00f4t retenu (classe d\u2019imp\u00f4t 1)\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1.264,00\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 529,80
          \n\t\t\tContribution \u00e0 l\u2019assurance d\u00e9pendance\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 75,22\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 7,22
          \n\t\t\tCr\u00e9dit d\u2019imp\u00f4t pour salari\u00e9s (CIS)\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 11,60\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 46,40
          \n\t\t\tCr\u00e9dit d\u2019imp\u00f4t adaptation bar\u00e8me\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 106,40\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 61,00
          \n\t\t\tSolde mensuel net \u00e0 verser\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a04.115,78\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a03.088,38<\/span><\/span><\/span><\/span><\/p>\n

            \n
          1. Situation avec adaptation du bar\u00e8me de l\u2019imp\u00f4t au 1er<\/sup>\u00a0janvier 2024 (2,5 x 2,5 %)<\/span><\/u><\/span><\/span><\/span><\/li>\n<\/ol>\n

            R\u00e9mun\u00e9ration brute\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 6.000,00 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 4.000,00
            \n\t\t\tCotisations sociales\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0663,00\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0442,00
            \n\t\t\tR\u00e9mun\u00e9ration servant de base \u00e0 la retenue\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a05.337,00\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a03.558,00
            \n\t\t\tArrondissement au multiple inf\u00e9rieur de 5 EUR\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5.335,00\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.555,00
            \n\t\t\tImp\u00f4t retenu (classe d\u2019imp\u00f4t 1)\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01.132,50\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0455,10
            \n\t\t\tContribution \u00e0 l\u2019assurance d\u00e9pendance\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a075,22\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a047,22
            \n\t\t\tCr\u00e9dit d\u2019imp\u00f4t pour salari\u00e9s\u00a0(CIS)\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a011,60\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a046,40
            \n\t\t\tSolde mensuel net \u00e0 verser\u00a0:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a04.140,88\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.102,08\u00a0<\/span><\/span><\/span><\/span><\/p>\n\n\n

            <\/p>","protected":false},"excerpt":{"rendered":"

            Plusieurs mesures seront prises ou prolong\u00e9es pour soutenir les entreprises\u00a0et les m\u00e9nages : Pour les entreprises\u00a0: En cas de d\u00e9clenchement d\u2019une troisi\u00e8me tranche indiciaire en 2023, elle sera compens\u00e9e entre le moment de l\u2019application de la tranche et ce jusqu\u2019\u00e0 la fin de janvier 2024. La compensation sera r\u00e9alis\u00e9e en adaptant le taux de cotisation […]<\/p>\n","protected":false},"author":3,"featured_media":1246,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"service_lie":[29],"type_contenu":[21],"class_list":["post-1216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","service_lie-rh_payroll","type_contenu-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/comments?post=1216"}],"version-history":[{"count":2,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1216\/revisions"}],"predecessor-version":[{"id":1302,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1216\/revisions\/1302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media\/1246"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media?parent=1216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/categories?post=1216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/tags?post=1216"},{"taxonomy":"service_lie","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/service_lie?post=1216"},{"taxonomy":"type_contenu","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/type_contenu?post=1216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}