Joint Committee no. 218 will become no. 200
On 1 April 2015, Joint Committee no. 218 will be converted into Joint Committee no. 200. All collective bargaining agreements in force within Joint Committee no. 218 will be transferred to the new joint committee as of 1 April 2015. The employers’ and employees’ rights and entitlements will thus not be affected. Employers belonging to Joint
Administrative cost charged for certain Belgian residence applications from 2 March 2015
The intention of the Government to apply charges for residence applications in order to cover the administrative costs was already present in the Program Act of 19 December 2014. On 16 February 2015, the Government approved a new Royal Decree, which becomes effective on 2 March 2015. Individuals who apply for Belgian residence will be charged an
New bilateral social security agreement between Belgium and Brazil
A social security agreement between Belgium and Brazil enters into force on 1 December 2014. This agreement enables companies to second employees to the other country while keeping them subject to the home social security scheme and guarantees equal treatment for workers living or working in the other country. This social security agreement – which
Telework: The National Social Security Office brings its position into line with the tax authorities
In the Practice Note of 16 January 2014, the Belgian tax authorities announced that a monthly tax-free lump-sum of EUR 20 as a compensation for the business use of a privately owned computer and internet connection (i.e. a total of EUR 40 per month) could be granted under certain conditions. Where for a while a doubt
Refutable presumption of self-employed activity for company directors finally transposed into Belgian Law
According to Royal Decree n°38 of 19 December 1967, persons who are appointed as officers in a corporation or an association that is subject to Belgian corporate income tax or non-resident income tax are presumed to carry out a self-employed professional activity in Belgium, which gives rise to subjection to the social security regime for self-employed
Social security authorities exempt vans from CO2 tax
The social security authorities have recently adopted a new position on CO2 contributions on company vehicles. Principles of the current regime When an employer provides an employee with a company vehicle which can be used for purposes other than those strictly professional (i.e. private use, commuting from home to the workplace and collective transport of
Unified status – Immediate and practical action points
Download On 1 January 2014, the law on the unified employee status, published in the Belgian official gazette of 26 December 2013, came into effect. We would hereby like to draw your attention to some practical implications which in our view should be on any employer’s to-do list. Take a picture! For those employees already
Allowances for business trips of more than 30 days
Social security and tax authorities on the same page In accordance with Belgian legislation, social security contributions are due on any advantage in money or which can be expressed in money, granted by the employer to the employee as a counterpart for labour, and to which the employee is directly or indirectly entitled through his
