Adjusted calculation method for profit premiums
On 6 December, the Chamber approved the Act holding several employment provisions. One of the chapters of this Act adjusts the system of profit premiums, by introducing the possibility of a pro rata calculation in this respect. Background: the profit premium The system of profit premiums entered into force on 1 January 2018 and enables
Winter is coming – holiday gifts to employees
Old Man Winter is knocking at the door and the first Christmas trees are beginning to pop up, marking the perfect occasion to recall the possibility to present employees with year-end holiday gifts – free from social security contributions and income taxes. General principles According to the Belgian social security legislation, gifts in kind, cash
New NSSO position on benefits granted directly by parent company
In their newly published Administrative Instructions for the 3th quarter of 2018, the Belgian National Social Security Office (NSSO) included their adjusted position regarding whether or not a benefit attributed by a foreign parent company directly to the employees of a Belgian subsidiary is subject to Belgian social security contributions. This adjusted NSSO position applies
Belgian regulations on disregarding A1 forms incompatible with EU legislation
In its judgement of 11 July, the CJEU ruled that the Belgian social anti-abuse Act, which provides for the possibility to disregard an A1 form in case of abuse of rights, is incompatible with the EU legislation on the coordination of social security schemes. Programme Act of 27 December 2012 In the Programma Act
Summer is here – principles of student work
The summer holidays have started and both students and employers might still be looking for either a summer job or a student to temporarily join their team during the coming months. We would therefore like to reiterate the regulations and points of attention related to employing students. Definition of “student” In order to be considered
Revision of the Posting Directive approved
Following the positive vote by the European Parliament in May, the Council of the EU has now approved the revision of the Posting of Workers Directive 96/71/EC (“Posting Directive”) as well. The most significant changes included in this revision are the introduction of the concept of a “long-term posting” for postings exceeding 12 months (with
The mobility allowance has arrived
In the Belgian Official Gazette of 7 May, the Act of 30 March regarding the introduction of a mobility allowance – the co-called “Cash for Cars” – was published. This Act provides for the possibility for employees who have a company car at their disposal to exchange this company car for a compensating cash allowance
Adjusted notice periods as from May 1st
On March 30th, the Act of March 26th regarding the strengthening of economic growth and social cohesion was published in the Belgian Official Gazette. This Act contains a multitude of changes in different fields among which the adjustment of the notice periods that are applicable when an employer terminates the employment agreement of an employee
