Employers and employees subject to Belgian social security must pay contributions to the NSSO (National Social Security Office). Employee contributions amount to 13.07 % of the gross salary and are deducted from the employee’s salary in payroll. ...
With several warm weeks behind us, we are reminded that the summer holidays are just around the corner. Therefore, it's time to outline the basic principles of student work once again. Who is eligible for student work? A student has t...
It’s that time of the year again! As a resident tax payer of Belgium, living and working in Belgium, you are obliged to file a resident income tax declaration towards the Belgian tax authorities. In this tax declaration, you mention all perso...
Different governments in Belgium are currently looking into ways to attract foreign talent to address structural shortages in the Belgian labor market. In this regard, the Special Tax Regime for inbound taxpayers and inbound researchers still rema...
In our newsflash of January , we informed you that the deadline for registering training courses in the Federal Learning Account (hereafter ‘FLA’) had been extended to 1 April 2025. Before this date expired, a law proposal has been ap...
On 6 December 2024, the Private Investigation Act was published in the Belgian Official Gazette. This act replaces the Detective Act of 19 July 1991, which was outdated. In this newsletter, we discuss the Private Investigation Act and why it ha...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
Employees who work from home on a structural and regular basis can receive a lump-sum reimbursement from their employer. The maximum amount of this allowance has been increased on 1 March 2025 from 154.74 EUR per month to 157.83 EUR per month. &nb...
On 1 February 2025 the subscription fees for the train (NMBS/SNCB) have been increased. In this newsletter, we would like to inform you of the impact of these increases for you as an employer. First of all, we repeat in a nutshell the general prin...
Since the Labour Deal, employers with at least 20 employees must establish a formal training plan each year. More information on what must be included in this formal training plan, can be found in our previous newsletter. The draft training pla...
Foreign employees who are not citizens of the European Economic Area (EEA) need a work permit or a single permit to work on Belgian territory, unless they are exempt from it. The competence for granting a work permit or a single permit has been re...
The wage norm (= the maximum wage cost development) is set every two years and determines the maximum increase of the salaries in Belgium and at the same time functions as a kind of framework for the biennial wage consultations in the sectors and com...
In our newsflash of October, we informed you about the obligations regarding the Federal Learning Account (“FLA”) and how we can assist you with them. On 20 December 2024, a law was published that temporarily postpones these obligations. Below an...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
Each year in January, the salaries are adjusted to the cost of living for employees of companies subject to Joint Industrial Committee 200 (JIC 200). In Belgium, this is referred to as the indexation of salaries. This indexation is a mechanism whe...
Foreign employees who are not European Economic Area (EEA) citizens need a work permit or a single permit to work on the Belgian territory, unless they are exempt from this requirement. The authority to grant a work permit or a single permit has b...
The Reference CO2 emissions for the income year 2025 have been published The reference CO2 emissions are a crucial element for the correct calculation of the benefit in kind for company cars. As in previous years, the reference CO2 emissions have ...
What is it about? A new reporting obligation has been introduced requiring the inclusion of the taxable benefit of company bikes on tax forms starting from 1 January 2024. This new obligation stems from the Circular 2024/C/22 of 28 March 2024, ...
Commercial contracts entered into by your company with its customers, that are governed by Belgian law are largely governed by the rules of the Civil Code. From 1 January 2025 onwards, Book 6 of the Civil Code implements a major reform on liabilit...
The end of the year is approaching: colleagues are making arrangements for the holidays between Christmas and the New Year and a few forward-looking souls are already dreaming about their holiday destination for the summer of 2025. On the other hand,...
Foreign employees who are not European Economic Area (EEA) citizens need a work permit or a single permit to work on the Belgian territory, unless they are exempt from this requirement. The authority to grant a work permit or a single permit has b...
On 2 September 2024, the Royal Decree that establishes the rules regarding the electronic submission of the annual training plan entered into force. It's therefore time to briefly reiterate what the annual training plan is (see our most recent newsle...
As 2024 is gradually coming to an end, we want to provide you with an overview of the Belgian public holidays for 2025, and a reminder of the rules applicable to replacement days. Public holidays in 2025 New Year's Day Wednesd...
Each year in January, salaries are adjusted to the cost of living for employees of companies subject to Joint Industrial Committee 200 (JIC 200). In Belgium, this is referred to as the indexation of salaries. This indexation is a mechanism whereby...
In the context of the new legislation regarding training rights (see our most recent newsletter), companies are now required to fill in the Federal Learning Account (“FLA”). In this newsletter, we provide an update and explain how we can assist y...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
The school year is in full swing, so about time to list all the regional principles regarding educational leave. What is the scope? Paid educational leave gives the employee the right to follow an approved training course and to be absent from ...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
With finally a few warm days behind us, we are reminded that the summer holidays are just around the corner. Therefore, it's time to outline the basic principles of student work once again. Who is eligible for student work? A student ...
Employees who work from home on a structural and regular basis can receive a lump-sum reimbursement from their employer. The maximum amount of this allowance has been increased on 01.06.2024 from 151,70 EUR per month to 154,74 EUR per month. ...
Medical force majeure When an employee is permanently unable to work and can no longer perform the function for which he/she was hired, the employment agreement can be terminated for “medical force majeure” without notice period or s...
It’s that time of the year again! As a resident tax payer of Belgium, living and working in Belgium, you are obliged to file a resident income tax declaration towards the Belgian tax authorities. In this tax declaration, you mention all perso...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
In our newsletters of 8 December 2022 and 3 January 2024, we already informed you about the new rules on the right to training introduced in the context of the Labour Deal. In this newsletter, we will go through the main principles again and remind y...
On 1 February 2024 the subscription fees for the train (NMBS/SNCB) have been increased. In this newsletter, we would like to inform you of the impact of these increases for you as an employer. First of all, we repeat in a nutshell the general prin...
As from 2024, the procedure for the deduction of the holiday certificate will change. The deduction of the single holiday pay will from now on be processed in 2 phases. 1. Background Belgian holiday legislation and deduction of ho...
In our newsletter of 26 April 2022, we informed you about the modifications in the mobility budget. In the meantime, additional modifications have been implemented, which we would like to explain to you in this newsletter. What exactly d...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
The wage norm (= the maximum wage cost development) is set every two years and determines the maximum increase of the salaries in Belgium and at the same time functions as a kind of framework for the biennial wage consultations in the sectors and com...
In this newsletter, we inform you about various recent and upcoming changes in Belgian employment legislation. New training rules - update Individual training right - Since the labour deal in 2022, an individual training right has bee...
Each year in January, the salaries are adjusted to the cost of living for employees of companies subject to Joint Industrial Committee 200 (JIC 200). In Belgium, this is referred to as the indexation of salaries. This indexation is a mechanism whe...
“New” employers in Belgium who hired a first employee, benefit from a partial reduction from social security contributions during the entire period of employment of this first employee. This is called the 'target group reduction first hiring’. ...
Foreign employees who are not European Economic Area (EEA) citizens need a work permit or a single permit to work on the Belgian territory, unless they are exempt from this requirement. The authority to grant a work permit or a single pe...
The social dialogue in Belgium is organized on 3 levels: inter-sectoral/federal, sectoral and company level. Over the past months, the wage norm and several employment measures which serve as the basis for the negotiations on a sectoral level, have b...
The social dialogue in Belgium is organized on 3 levels: inter-sectoral/federal, sectoral and company level. Over the past months, the wage norm and several employment measures which serve as the basis for the negotiations on a sectoral level, have b...
To bring Belgian legislation in line with the case law of the Court of Justice of the European Union, the rules on the concurrence of holidays and suspensions will be adjusted from 2024. In this newsletter, we discuss the new rules and modalities, wh...
Each year in January, salaries are adjusted to the cost of living for employees of companies subject to Joint Industrial Committee 200 (JIC 200). In Belgium, this is referred to as the indexation of salaries. This indexation is a mechanism whereby...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
As 2023 is gradually coming to an end, we want to provide you with an overview of the Belgian public holidays for 2024, and a reminder of the rules applicable to replacement days. Public holidays in 2024 New Year's Day &n...
The end of the year is approaching: colleagues are making arrangements for the holidays between Christmas and the New Year and a few forward-looking souls are already dreaming about their holiday destination for the summer of 2024. On the other hand,...
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