{"id":3766,"date":"2026-03-27T19:30:28","date_gmt":"2026-03-27T18:30:28","guid":{"rendered":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/?post_type=news_article&#038;p=3766"},"modified":"2026-05-07T14:12:42","modified_gmt":"2026-05-07T12:12:42","slug":"wave-of-audits-on-partial-exemptions-from-payroll-tax","status":"publish","type":"news_article","link":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/news-articles\/wave-of-audits-on-partial-exemptions-from-payroll-tax\/","title":{"rendered":"Wave of audits on partial exemptions from payroll tax"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull is-layout-constrained wp-block-group-is-layout-constrained\">    <section\n        class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\"\n            >\n        <div class=\"wp-block-breadcrumbs__container\">\n            <nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n                <nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last btn btn--tertiary\">Home<\/span><\/p><\/nav>            <\/nav>\n        <\/div>\n    <\/section>\n \n\n\n<section\n    class=\"wp-block-banner wp-block wp-block-banner--no-additional-content layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-blue wp-block-banner--dark bg--dark\"\n        >\n        <div class=\"wp-block-banner__container\">\n        <div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n    <div class=\"wp-component-content__inner\">\n                        <h1 class=\"wp-component-heading text--h3 wp-component-content__title\">\n    Wave of audits on partial exemptions from payroll tax<\/h1>                    <\/div>\n    <\/div>            <\/div>\n<\/section>\n<\/div>\n\n\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--spacing-m-top layout--spacing-xxxs-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <p>Over the past month, we have observed a significant increase in inspections relating to the partial exemption from payroll tax, particularly with regard to shift work arrangements.<\/p>\n<p>This is hardly surprising given the recent reforms and the introduction of the \u2018variant bis\u2019, which reduces the benefit for companies where shifts are not equivalent.<\/p>\n<p>In this context, it is essential to anticipate these audits. Here are a few recommendations to help you prepare effectively and avoid any unpleasant surprises during a tax audit.<\/p>\n            <\/div>\n            <\/section>\n\n\n<section\n    class=\"wp-block-standout-image wp-block wp-block-standout-image--reduced-width layout--none-top layout--none-bottom bg--white\"\n    >\n    <div class=\"wp-block-standout-image__container\">\n        <figure class=\"wp-block-standout-image__image-wrapper fade-in\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1436\" height=\"808\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/People-AdobeStock_1668310361-1436x808.jpeg\" class=\"wp-block-standout-image__image\" alt=\"\" \/>                                <\/figure>\n    <\/div>\n<\/section> \n\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--spacing-s-top layout--spacing-s-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <h3>1. Carry out an internal audit<\/h3>\n<p data-start=\"38\" data-end=\"341\">It is essential to check regularly that <strong>all the conditions for applying the partial exemption from payroll tax are still being met and that your documentation is complete and up to date<\/strong>. Doing so will enable you to face any tax audit with greater peace of mind.<\/p>\n<p data-start=\"343\" data-end=\"663\" data-is-last-node=\"\" data-is-only-node=\"\">Furthermore, commissioning an external audit can be a real asset. The support offered by Ayming enables us to assess your situation in detail and ensure that all the necessary elements are properly documented. This provides you with a robust, well-structured dossier that meets the authorities\u2019 requirements, prepared by experts.<\/p>\n<h3>2. Ensure you have a clear understanding of your teams\u2019 structure<\/h3>\n<p data-start=\"62\" data-end=\"286\">Particular attention must be paid to <strong>identifying teams that are eligible under tax legislation<\/strong>. Not all teams necessarily meet the criteria required to qualify for the exemption.<\/p>\n<p data-start=\"288\" data-end=\"535\"><strong>A department cannot automatically be equated with a team.<\/strong> Instead, it is necessary to analyse the work carried out and the objectives pursued by the staff members in order to determine whether they constitute a team for tax purposes.<\/p>\n<p data-start=\"537\" data-end=\"762\" data-is-last-node=\"\" data-is-only-node=\"\">In this regard, specialist support helps to structure this analysis. The audit offered by Ayming provides a clear methodological framework for accurately identifying the relevant factors and safeguarding your position.<\/p>\n<h3><strong>3. Check that the alternative option has been implemented<\/strong><\/h3>\n<p class=\"colour-dark-blue\"><strong>Does the &#8216;bis&#8217; variant apply in your company?<\/strong><\/p>\n<p>If so, <strong>it is essential to check that everything is properly documented and that the process for calculating the difference between teams is in place<\/strong>.<\/p>\n<p>Thanks to Ayming\u2019s <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/hr\/continuous-hr-monitoring\/\">continuous monitoring<\/a>, this percentage is calculated for you by our experts. We also document the entire process so that you have a clear record in the event of an audit.<\/p>\n<p data-start=\"0\" data-end=\"191\">We strongly recommend that you carry out a regular self-assessment of your situation in order to identify any potential issues in advance and avoid any surprises during a tax audit.<\/p>\n<p data-start=\"193\" data-end=\"370\" data-is-last-node=\"\" data-is-only-node=\"\">To explore these issues in greater depth and receive tailored support, please do not hesitate to contact our specialist experts.<\/p>\n            <\/div>\n            <\/section>\n\n\n    <section\n        class=\"wp-block-buttons wp-block wp-block-buttons--align-center layout--none-top layout--spacing-s-bottom bg--white\"\n            >\n        <div class=\"wp-block-buttons__container fade-in\">\n            <a target=\"_blank\" rel=\"noopener noreferrer\" class=\"btn btn--primary\" href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/contact-us\/\">Contact us<\/a>        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aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/whitepapers\/call-for-repowereu-projects\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Call for REPowerEU projects            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/all-insights\/?expertise=77\"\n                class=\"wp-component-tags__tag\"\n            >\n                Grants Performance            <\/a>\n                        <\/div>\n                 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768px) 100vw, 768px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/whitepapers\/the-benchmark-2026\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                The Benchmark 2026            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                                                    <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/whitepapers\/\" class=\"wp-component-card-insights__type\">\n                        Report\/White Paper                    <\/a>\n                             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href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/whitepapers\/\" class=\"wp-component-card-insights__type\">\n                        Report\/White Paper                    <\/a>\n                                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                    <\/div>\n                        <div class=\"wp-block-cards__nav\">\n                            <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                                                            <div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n                                                        <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n    <\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":54,"featured_media":1546,"template":"","expertise":[73],"sector":[],"topic":[],"class_list":["post-3766","news_article","type-news_article","status-publish","has-post-thumbnail","hentry"],"acf":[],"card":"<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/People-AdobeStock_1668310361-532x532.jpeg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/People-AdobeStock_1668310361-532x532.jpeg 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/People-AdobeStock_1668310361-150x150.jpeg 150w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/People-AdobeStock_1668310361-1096x1096.jpeg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/People-AdobeStock_1668310361-698x698.jpeg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/People-AdobeStock_1668310361-132x132.jpeg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/news-articles\/wave-of-audits-on-partial-exemptions-from-payroll-tax\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Wave of audits on partial exemptions from payroll tax            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/all-insights\/?expertise=73\"\n                class=\"wp-component-tags__tag\"\n            >\n                HR Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/news-articles\/\" class=\"wp-component-card-insights__type\">\n                        News\/Press                    <\/a>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span>\n                                        <p class=\"wp-component-card-insights__date\">27 March, 2026<\/p>\n                            <\/div>\n            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