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The Summer Agreement of the Michel government has caused rivers of ink to flow. Some measures will take effect from 1 January 2018. Other measures must still be approved by the federal parliament. Of course, Partena Professional we keep you updated. Below we will give a state of affairs based on six major themes.
Our guideline: What does the summer agreement imply for your staff policy? (The measures aimed at the self-employed and civil servants will not be discussed.)
For each measure we will specify whether it is under construction or whether it is already effective. We will of course keep you informed via our infoflashes.
Measure
Intended employees
What is the impact?
From when?
Tax shift phase 2 and 3
Entrepreneurs
Reduction of employer contribution to 25% (special attention to low wages)
2018-2019-2020
Employees
Rise of net wages
2018-2019
Shift work ‘Construction’
Extension of the exemption of advance payment of withholding tax
Under construction
Initially planned for 1 January 2018
Starter jobs for young workers under 21
Reduction of wage costs with retention of net wage employee
Initially: applicable to new employment contracts concluded as from 1 July 2018
Scientific research
Extension of the exemption of advance payment of withholding tax to bachelors
1 January 2018
Interim work
Permitted for all sectors (inland navigation & moving)
Extension of flexi jobs to the trade sector and pensioners
Special employer contribution of 25%
Gross wage = net wage
Sharing economy
Club work
‘Citizen2Citizen’
Exempt from taxes and social security contributions up to 6,000 EUR per year
Enters into force step by step as from 20 February 2018
Student work
Also on Sundays
No actual proposals
Students aged between 16 and 18
E-commerce: night work on Sundays and holidays
Simplified implementation
Profit premium
Attractive (para)fiscal regime
Simple procedure
Not taken into account for the wage standard
You want to know more? Read our infoflash
Optional additional pension
Financing of 2nd pension pillar via wage retention
At the employee’s request
Advantageous tax regime
Pseudo ‘trial period’
Progressive accrual of the term of notice of 1 week (<1 month) to 5 weeks (<6 months)
1st day of 2nd month after publication in Belgian Official Gazette
Outplacement
Worker cannot participate in outplacement because of permanent state of health: entitled to the entire severance pay
Adopted by Parliament
10th day after publication in Belgian Official Gazette
Construction sector
Terms of notice: adaptation derogation scheme
As from 1 January 2018 the standard system of notice periods will apply to all workers.
Burn-out projects
Financing via risk groups (0.10%)
Sector or company level
initially planned for 1 January 2018
Disconnecting
Dialogue committee prevention and protection
under construction
Mystery calls
Fight against discrimination on the labour market
Partial pension
Combination of pension scheme and continue to work with accrual of extra pension rights
Older employees:
additional allowance career reduction
- From 60 years: switch-over from full-time to part-time work (4/5)
- From 58 years: switch-over from night and shift work or switch-over to less demanding work
- Allowance exempt from social security contributions
Are you looking for more in-depth information? Take a look at our monthly magazine Memento of the Employer on our website. In our December issue, published shortly, you can read more about the new profit premium.
At first the Summer Agreement seemed to be a consistent unity of measures. That idea is no longer valid. The government has spread out the Summer Agreement over four texts: 1° a programme act, 2° an act reforming corporate tax, 3° an act with regard to economic recovery and tightening of social cohesion and 4° an act establishing various provisions with regard to work.
In this way the measures of the Summer Agreement are mingled with other measures. To this day only the programme act and the act reforming corporate tax are finished off. Meanwhile Parliament has adopted the act establishing various provisions with regard to work.
Author: Yves Stox
19/01/2018
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.