Time to verify your night – and shift labour: check your shift premium and the calculation of the ⅓ norm!
Strict case law regarding the shift premium and more strict FAQ regarding ⅓ norm urges for action Night – and shift labour incentive Companies with employees performing shift or night work can receive a partial exemption from the payment of wage withholding taxes. The ‘discount’ is quite substantial: as an employer you can save up
Incorrect application of the withholding tax exemption for shift work can result in very substantial claims from the tax authorities. In a recent newspaper it was for example pointed out that VAB is risking to pay millions of euros to the Belgian tax authorities in case it would lose its case before court. Shiftwork is defined by law