Since 2008, employers in Belgium may grant their employees a non-recurring, result-related benefit, also referred to as a bonus plan, based on the act of 21 December 2007 and collective labour agreement n° 90 (CLA n° 90). If the benefit does not...
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. Indexation is the mechanism whereb...
The school year has started again and in Flanders, paid educational leave was replaced by the Flemish training leave. It is high time to list all the regional principles regarding educational leave. What is the scope? Paid educational leave giv...
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. Indexation is the mechanism whereby sa...
In 2020 it’s that time again: a lot of companies will have to organize social elections. What are social elections? The purpose of social elections is to select the staff representatives who will take part in the Works Council (WC) or the Com...
The social dialogue in Belgium is organized on 3 levels: inter-sectoral/federal, sectoral and company level. At the end of April of this year, the wage norm and several employment measures which serve as the basis for the negotiations on a sectoral l...
The end of the year is approaching. Colleagues are making arrangements for the holidays between Christmas and New Year, a few forward-looking souls are already dreaming about their holiday destination for the summer of 2020 and the workaholics of the...
As 2019 is gradually coming to an end, we want to provide you with an overview of the Belgian public holidays for 2020 and a reminder of the rules applicable to replacement days. New Year's Day - Wednesday, January 1st 2020 Easter Monda...
The social dialogue in Belgium is organized on 3 levels: inter-sectoral/federal, sectoral and company level. At the end of April of this year, the wage norm and several employment measures which serve as the basis for the negotiations on a sectoral l...
The social dialogue in Belgium is organized on 3 levels: inter-sectoral/federal, sectoral and company level. At the end of April of this year, the wage norm and several employment measures which serve as the basis for the negotiations on a sectoral l...
The social dialogue in Belgium is organized on 3 levels: inter-sectoral/federal, sectoral and company level. At the end of April of this year, the wage norm and several employment measures which serve as the basis for the negotiations on a sectoral l...
When an employee uses his own car to travel for professional purposes, the employer can reimburse him 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 maximum lump sum ...
In one of our previous newsletters (click here), we informed you that the law of September 2, 2018 on parental leave and the law of September 2, 2018 on the flexible use of thematic leaves had appeared in the Belgian State Gazette. We also informed y...
In our newsletter of May 2018, we highlighted the scenario of introducing a mobility allowance that provides the employee with the possibility to exchange his company car for cash. A Law was published in the Belgian State Gazette of March 29, 2019, s...
Last Friday, March 22, 2019, a Law was published in the Belgian State Gazette introducing a new income tax reporting and a tax withholding obligation for all Belgian employers with regard to remuneration paid or granted by a foreign company linked to...
In the scope of the current negotiations and the social turmoil about the maximum allowed increases of the wages for the coming two years, we would like to highlight the possibility to grant employees a non-recurring, result-related bonus or a profit...
Shortly, Pro-Pay will contact its clients with regard to the tax form ‘281’ concerning employee earnings. We will ask to provide information with regard to the reimbursement of expenses and additional benefits awarded in the 2018 earnings year. I...
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. Indexation is the mechanism whereby sa...
The end of the year is fast approaching, colleagues are making arrangements for the holidays between X-mas and the New Year, some thoughtful souls are already dreaming about their holiday destination for the summer of 2019 and the workaholic at the e...
As 2018 is gradually coming to an end, we want to provide you with an overview of the Belgian public holidays for 2019 and a reminder of the rules applicable to replacement days. New Year's Day - Tuesday, January 1st 2019 Easter Mond...
In the Belgian State Gazette of September 26th, 2018, the law of September 2nd, 2018 on parental leave and the law of September 2nd, 2018 on the flexible use of thematic leave appeared. What has changed? Parental leave 1/10th parental leave ...
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. Indexation is the mechanism whereby sa...
In our humble view, the start of the new school year demands a refreshment of the principles of paid educational leave for those employees who never quit learning and thus follow an additional training course next to their employment activities. This...
In Belgium, employers can grant their employees gifts on the occasion of certain events in their professional or personal lives. These gifts may be given in kind, in cash or in checks. Given that the gifts do not exceed a certain amount or a...
When an employee uses his own car to travel for professional purposes, the employer can reimburse him 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 maximum lump sum ...
Cash for car. After years of preparatory work and excessive media attention the mobility allowance is finally in place. The law that introduces this allowance – often referred to as “cash for cars” - was published in the Belgian State Gaze...
What was the deal again? In 2014, the so-called unified status was implemented in Belgium. This law altered the terms of notice that up until then had to be taken into account by employers and employees wishing to end an employment contract. &n...
Flexi-jobs in some sectors of industry Flexi-jobs offer an employer the possibility of hiring extra staff in an advantageous employment status, for the employer as well as for the employee. Up to December 31, 2017, the possibility only existed for...
GDPR in a nutshell From May 25, 2018 onwards, the European General Data Protection Regulation (GDPR in short) will apply on all companies in the European Economic Area (EEA). The goal of this regulation is to introduce similar rules in the wh...
One of the following days, Pro-Pay's clients will be contacted with regard to the tax form ‘281’ concerning employee earnings. We will ask to provide information of reimbursement of expenses and of additional benefits awarded in the 2017 earnings...
Bonus types Since a couple of years, employers can offer their employees a tax friendly non-recurring, result-related bonus, also referred to as CLA n° 90. Starting January 1 2018, the government has introduced a new kind of tax friendly bonus...
Each year in January, salaries are indexed for employees of companies subject to Joint Industrial Committee 200 (JIC 200). Indexation is the mechanism whereby salaries are linked to the consumer prices index. More specific, the monthly salary is i...
Modification smartphone, mobile phone, PC, tablet and internet When an employee receives a smartphone, mobile phone, PC or other IT device from his employer and is allowed to use it privately, a taxable benefit in kind is created. This benefit is ...
As 2017 is gradually coming to an end, we want to send you an overview of the Belgian public holidays for the year 2018 and a reminder of the rules applicable to replacement days. New Year's Day: Monday, January 1 Easter Monday:&nbs...
Employees who are not subject to the Belgian social security and who come to work in Belgium on a temporary or part-time basis, need to be able to present proof of the Limosa declaration before starting their employment activities. It is the responsi...
One of the following days, Pro-Pay's clients will be contacted with regard to the tax form ‘281’ concerning employee earnings. We will ask to provide information of reimbursement of expenses and of additional benefits awarded in the 2016 earnings...
If an employee is allowed to use a company car for private purposes, it generates a taxable benefit in kind (BIK) for the employee. The BIK is determined by a formula which takes into account among others the catalogue value of the car and the CO2-em...
Each year in January, salaries are indexed for employees of companies subject to Joint Industrial Committee 200 (JIC 200). Indexation is the mechanism whereby salaries are linked to the consumer prices index. More specific, the monthly salary is i...
Student employees are authorised to work in Belgium for a limited period each year. As from January 1, 2017 the threshold will be 475 hours per year. Employing students can be interesting for employers as a lower rate of social security contributions...
Since 2008, employers in Belgium may grant their employees a non-recurring, result-related benefit, also referred to as a bonusplan, based on the act of 21 December 2007 and collective labour agreement n° 90 (CLA n° 90). If the benefit does not ...
In 2015, Minister of Work Kris Peeters launched the initiative to modernize Belgian employment legislation on different levels. His preliminary work resulted in a draft act Workable Flexible Work (Werkbaar Wendbaar Werk in Dutch), which has been appr...
As we announced in our latest newsletter, the government of the Brussels-Capital Region was willing to make use of its authority to implement its own target group policy. The Decree enabling the Brussels government to implement the target group po...
The target group policy in Belgium is being regionalised in the framework of the Sixth State Reform. Flanders is the first to launch three of its own target group reductions, starting on 1 July 2016. Employees recruited after this date fall under the...
Student employees are authorised to work in Belgium for a limited period each year. Employing students can be interesting for employers as a lower rate of social security is charged on their wages. Students may work at a reduced rate of social sec...
When an employee uses his own car to travel in the framework of his employment (i.e. for professional purposes), the employer can reimburse him for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the ...
Belgian employers are permitted to give their employees 250 euros’ worth of ecocheques per year. Until the end of last year, the only option was paper ecocheques. As of 2016, employers also have the option of offering electronic ecocheques. An e...
Some tax shift measures announced at the end of 2015 by the Michel I administration take effect at the beginning of the second quarter of 2016. Belgian employers will benefit from a substantial reduction in the employer's contribution. The abolishmen...
As from 2016, a tax shift will be implemented in Belgium. Labour costs are set to decrease while consumption will be more heavily taxed. The key changes include lower employers' social security contributions, higher social security reductions for new...
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