New obligations to protect whistleblowers 06 February 2023 The “Law on the protection of persons who report violations of Union or national law found within a legal entity in the private sector” was published in the Be lgian Official Gazette of 15 December Read more
CBA no. 164 - bicycle allowance for all private sector employees in the near future 02 February 2023 On 24 January, the social partners concluded a new collective bargaining agreement (CBA) no. 164 regarding the bicycle allowance for commuting. Read more
Time credit with benefits: major adjustments take effect on 1 February 2023 31 January 2023 The Royal Decree of 26 January 2023 modifies the entitlement to interruption benefits for time credit and thematic leave. Read more
Reform tax regime copyright 31 January 2023 The new copyright tax regime entered into force on 1 January 2023. Copyright income is subject to a favourable tax regime, provided certain conditions are met. Read more
New tax incentive for employers affected by a natural disaster 24 January 2023 Employers who are affected by a natural disaster will be entitled to a new incentive in the form of an exemption from payment of withholding tax. Read more
Shift and night work exemption: ⅓ standard for suspensions 20 January 2023 Exemption from advance payment of withholding tax for shift work, shift work in the event of construction works (work in immovable property) or night work is granted only if the ⅓ standard is met. Read more
Discrimination: be careful with the new criteria 18 January 2023 Recently, the anti-discrimination legislation has been the object of two important changes concerning the criteria on the basis of which employers may not discriminate against their employees. Read more
Exemption from employing young workers under a 'first job agreement' (FJA) in JC 140.01 18 January 2023 When certain conditions are met employers are obliged to employ a given number of young workers aged under 26. Except if they are exempted from this obligation. Read more
Penalties for incorrect declaration of withholding tax exemptions 17 January 2023 Employers will now be subject to heavier financial penalties in the event of an incorrect withholding tax declaration that has led to a wrongful exemption from withholding tax. Read more
The landscape of joint committees is changing: implications for the employers concerned? 17 January 2023 When the scope of a joint committee changes, some employers move from one joint committee to another. Knowing which conditions apply to their workers is crucial. Read more
Increase of the price of the railcard: what are the consequences? 16 January 2023 On 1 February 2023, the price of the SNCB railcard will increase by 9.73%. What impact does this increase have on the employer’s requirement to contribute to the commuting costs? Read more
Provision of accommodation: indexation CI 2023 11 January 2023 The taxable benefit of any kind for the provision of accommodation is calculated on the basis of the indexed cadastral income. Read more