Exemption shift work and night work: additional requirement for the sector of temporary agency work as of 1 October 2022

Author: Peggy Criel (Legal Expert)
Date:

As of 1 October 2022, the sector of temporary agency work can only apply the exemptions from depositing withholding tax for classic shift work, shift work in construction works and night work if they have the agreement of the company in which the temporary agency worker is employed.

Tightening of the requirements for application on 1 April 2022

On 1 April 2022, the requirements for application of the exemptions from depositing withholding tax for classic shift work, shift work in construction works and night work changed. More info on these changes can be found in our Infoflashes from 30 March 2022 and 3 May 2022.

Temporary work agencies that assign temporary agency workers to companies where classic shift work, shift work in construction works and night work is done, and that employ such temporary agency workers in a system of shift work or night work, are also entitled to the exemption for classic shift work, shift work in construction works or night work on the taxable salary of the temporary agency worker concerned.

In doing so, the temporary work agencies must be able to provide proof that they meet all the requirements for application of the exemption.

Additional requirement as of 1 October 2022

For the taxable salary of temporary agency workers paid or granted as of 1 October 2022, the exemption for classic shift work, shift work in construction works or night work will be allowed only on condition that the temporary companies have obtained the agreement of the company in which the temporary agency workers are employed to apply the exemptions for shift work and night work.

The aim here is to achieve a standardised application of the exemptions in the temporary employment agency and the company where the agency worker is employed. Situations in which the temporary employment agency applies an exemption without the knowledge of the customer where the temporary agency worker is employed are henceforth excluded.

Source: Law on reduction of labour charges, Belgian Official Gazette, 31 March 2022.

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