{"id":12459,"date":"2023-02-28T12:18:32","date_gmt":"2023-02-28T17:18:32","guid":{"rendered":"https:\/\/www.michaudgiannetti.com\/?p=12459"},"modified":"2023-03-18T20:02:53","modified_gmt":"2023-03-19T00:02:53","slug":"employe-ou-travailleur-independant-2","status":"publish","type":"post","link":"https:\/\/www.michaudgiannetti.com\/en\/employe-ou-travailleur-independant-2\/","title":{"rendered":"Employ\u00e9 ou travailleur ind\u00e9pendant?"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color=”#efefef” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”10px” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]Votre fournisseur de services pourrait-il \u00eatre consid\u00e9r\u00e9 comme votre employ\u00e9 ? \u00cates-vous certain d\u2019\u00eatre consid\u00e9r\u00e9 comme travailleur ind\u00e9pendant aux yeux des autorit\u00e9s gouvernementales ? Il est important de bien d\u00e9terminer la relation juridique existant entre un prestataire de services ou un employ\u00e9 et l\u2019entit\u00e9 \u00e0 laquelle les services sont fournis. En effet, ce statut juridique aura des cons\u00e9quences fiscales importantes sur l\u2019employ\u00e9 et l\u2019employeur.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Une question de faits<\/h2>\n

Il s\u2019agit d\u2019une question de faits de d\u00e9terminer si un prestataire de services doit \u00eatre consid\u00e9r\u00e9 comme un employ\u00e9 ou un travailleur ind\u00e9pendant. \u00c0 ce sujet, voici une liste non exhaustive de faits qui permettre de conclure au statut d\u2019employ\u00e9 (crit\u00e8res \u00e9tablis dans le Bulletin d\u2019interpr\u00e9tation IT-73R6 – D\u00e9duction accord\u00e9e aux petites entreprises) :<\/p>\n

a) L\u2019entit\u00e9 \u00e0 laquelle les services sont fournis a le droit de contr\u00f4ler le volume, la nature et l\u2019orientation du travail \u00e0 effectuer ainsi que la m\u00e9thode de travail;
\nb) La r\u00e9mun\u00e9ration est calcul\u00e9e \u00e0 l\u2019heure, \u00e0 la semaine ou au mois;
\nc) L\u2019entit\u00e9 paie les frais de d\u00e9placement et les autres d\u00e9penses du travailleur qui se rapportent \u00e0 l\u2019entreprise;
\nd) L\u2019entit\u00e9 exige du travailleur qu\u2019il suive un horaire de travail pr\u00e9cis;
\ne) Le travailleur fournit des services \u00e0 un seul payeur;
\nf) L\u2019entit\u00e9 met \u00e0 la disposition du travailleur les outils, mat\u00e9riaux et installations voulus.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Cons\u00e9quences sur l\u2019employeur<\/h2>\n

En tant qu’employeur, le fait de verser une r\u00e9mun\u00e9ration \u00e0 un employ\u00e9 m\u00e8ne notamment aux obligations l\u00e9gales et fiscales suivantes\u00a0:<\/p>\n

a) Retenir l’imp\u00f4t payable par l\u2019employ\u00e9 sur les r\u00e9mun\u00e9rations vers\u00e9es aux employ\u00e9s (d\u00e9ductions \u00e0 la source);
\nb) Retenir les cotisations payables aux diff\u00e9rents r\u00e9gimes sur les r\u00e9mun\u00e9rations vers\u00e9es aux employ\u00e9s (notamment : R\u00e9gime de rentes du Qu\u00e9bec (RRQ), R\u00e9gime qu\u00e9b\u00e9cois d’assurance parentale (RQAP), Fonds des services de sant\u00e9 (FSS), Commission des normes du travail (CNT), R\u00e9gime de pensions du Canada (RPC), Assurance-emploi (AE), etc;
\nc) Produire les feuillets appropri\u00e9s aux instances gouvernementales appropri\u00e9es.<\/p>\n

Le d\u00e9faut de se conformer aux obligations mentionn\u00e9es ci-haut peut entra\u00eener l\u2019imposition de p\u00e9nalit\u00e9s et peut, dans certaines circonstances, engager la responsabilit\u00e9 des administrateurs.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Cons\u00e9quences sur le prestataire de services<\/h2>\n

Le particulier consid\u00e9r\u00e9 comme employ\u00e9 sera limit\u00e9 quant aux d\u00e9penses qui peuvent \u00eatre admissibles en d\u00e9duction de ses revenus d’entreprise.<\/p>\n

\u00c9galement, un particulier constitu\u00e9 en soci\u00e9t\u00e9 qui fournit des services pour le compte d\u2019une autre soci\u00e9t\u00e9 pour laquelle il serait raisonnable de consid\u00e9rer ce particulier comme agissant \u00e0 titre de cadre ou d\u2019employ\u00e9 pourrait \u00eatre consid\u00e9r\u00e9 comme exploitant une \u00ab\u00a0entreprise de prestation de services personnels\u00a0\u00bb au sens des lois fiscales. Ainsi, le prestataire de services pourrait perdre la d\u00e9duction accord\u00e9e aux petites entreprises et \u00eatre impos\u00e9 au plein taux d\u2019imposition des soci\u00e9t\u00e9s. De plus, cette soci\u00e9t\u00e9 sera alors limit\u00e9e quant aux d\u00e9ductions qu\u2019elle peut utiliser.<\/p>\n

En conclusion, bien que les termes d\u2019un contrat de services seront pris en consid\u00e9ration et pertinents lors de l\u2019\u00e9valuation du statut d\u2019employ\u00e9 ou de travailleur ind\u00e9pendant, il s\u2019agit essentiellement d\u2019une question de faits.<\/p>\n

Si vous avez des questions concernant le statut d\u2019employ\u00e9 ou de travailleur ind\u00e9pendant n\u2019ayant pas \u00e9t\u00e9 trait\u00e9e\u00a0dans ce billet, n\u2019h\u00e9sitez pas \u00e0 me laisser vos commentaires ou me contacter, il me fera plaisir de vous conseiller ou de fournir de plus amples explications.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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