Reform social security contributions of self-employed persons by 2015
Since 1967, social security contributions for self-employed persons are payable based on the income earned three years previously. Last week, Minister Laruelle announced the reform of this calculation method by 2015. 1. The current system In the current system, the contribution level for self-employed persons in the current year (N) is determined based on the
The conquest of English in the work place?
In a judgement handed down on 16 April 2013, the European Court of Justice stated that the Flemish Decree on Use of Languages infringes the free movement of workers. According to this judgement, Belgium cannot stipulate that, in a cross-border employment situation, the related acts and documents are only valid in the Flemish region when
Salary moderation
In practical terms, this means that wages cannot be increased over the period 2013-2014, other than through index corrections and agreed baremic pay scale rises. It should be underlined that this Royal Degree is applicable as from 2 May 2013 and has therefore no retroactive effect. The Royal Decree is drawn up in execution of
New Act on sanctions and measures against employers of third-country nationals staying in Belgium illegally
On 4 March 2013 the Act of 11 February 2013 relating thesanctions and measures against employers of third-country nationals staying in Belgium illegally will enter into force. 1 – Context The Act transposes the obligations incumbent on Belgium under European Directive 2009/52/EC of 18 June 2009 providing for minimum standards on sanctions and measures against
Unified status – Immediate and practical action points
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 in
The Programme Act of 27 December 2012: changes in social law
1 – Tightening the law on loans of staff The Act of 24 July 1987 on temporary work, outplacement and the lending of staff in favour of users lays down a fundamental prohibition against loans of staff that are accompanied by a transfer of employer authority to a user. The Act of 12 August 2000
European Court of Justice runs down “Limosa notification” for self-employed workers
In a judgement handed down on 19 December 2012, the European Court of Justice states that the duty of notification for self-employed workers who are temporarily carrying on a self-employed business activity in Belgium, which is referred to as the “Limosa notification”, runs counter to the free movement of services (art. 56 TFEU). Background The
New social security treatment of non-taxable expatriate allowances – confirmation from the social security authorities
As indicated in our HRS headline of 30 November 2012, the Belgian social security authorities have recently changed their position in respect of the amount of tax-free allowances that can be exempted from Belgian social security, in a bid to make Belgium and its special tax regime for foreign executives more attractive. Yesterday, the social
